Sec.  54.619   Audits and recordkeeping.

   (a) Health care providers. (1) Health care providers shall maintain for
   their purchases of services supported under this subpart documentation for
   five  years  from  the end of the funding year sufficient to establish
   compliance with all rules in this subpart. Documentation must include, among
   other things, records of allocations for consortia and entities that engage
   in eligible and ineligible activities, if applicable. Mobile rural health
   care providers shall maintain annual logs indicating: The date and locations
   of each clinic stop; and the number of patients served at each such clinic
   stop.

   (2) Mobile rural health care providers shall maintain its annual logs for a
   period of five years. Mobile rural health care providers shall make its logs
   available to the Administrator and the Commission upon request.

   (b) Production of records. Health care providers shall produce such records
   at the request of any auditor appointed by the Administrator or any other
   state or federal agency with jurisdiction.

   (c)  Random  audits.  Health care providers shall be subject to random
   compliance  audits  to  ensure  that requesters are complying with the
   certification  requirements  set forth in  Sec. 54.615(c) and are otherwise
   eligible to receive universal service support and that rates charged comply
   with the statute and regulations.

   (d) Service providers. Service providers shall retain documents related to
   the delivery of discounted telecommunications and other supported services
   for  at least 5 years after the last day of the delivery of discounted
   services. Any other document that demonstrates compliance with the statutory
   or regulatory requirements for the rural health care mechanism shall be
   retained as well.

   [ 68 FR 74503 , Dec. 24, 2003, as amended at  69 FR 12087 , Mar. 15, 2004;  70 FR 6373 , Feb. 7, 2005;  71 FR 13281 , Mar. 15, 2006;  72 FR 54218 , Sept. 24, 2007]

   Effective Date Note:   At  70 FR 6373 , Feb. 7, 2005,  Sec. 54.619 was amended by
   revising paragraph (a). This section contains information collection and
   recordkeeping requirements and will not become effective until approval has
   been given by the Office of Management and Budget.