Sec. 82-2.4. Accounting

The health systems agency shall maintain full and complete books, records and accounts, consistent with generally accepted accounting principles, pertinent to the receipt and disposition of state grant funds and other funds. Such books, records and accounts shall be retained for a period of six years from the date of disbursement of such grant funds and other funds by the health systems agency and shall at all times be made available for audit, inspection and copying by the Commissioner of Health, the State Comptroller and the Attorney General, or by their duly authorized representatives.