(a) ACT providers shall maintain the records which formed the basis of all statistical and financial reports requested by and submitted to the office for six years from the date on which the reports were submitted to the office, or longer if required by Federal law.

(b) All such records shall be subject to audit for six years from the date on which the reports were filed with the office or due, whichever is later.

(c) On-site audits or desk audits shall be conducted by the office at a time, place and in a manner determined by the office.

(d) The office may enter into agreements with other organizations or agencies having audit responsibilities to audit the financial and statistical records of any ACT provider.