All records must be completed promptly, filed and retained for a minimum of five (5) years from the date of service or until all audit questions, appeal hearings, investigations or court cases are resolved, whichever is longer. The records must be available for audit by the Arkansas Division of Medical Services, the Arkansas Division of Youth Services, the Arkansas Division of Children and Family Services, the Arkansas State Medicaid Fraud Control Unit and representatives of the Department of Health and Human Services and their authorized agents or officials.