In the CDS option, a provider must:(1) comply with the requirements of §44.302 of this chapter (relating to Provider Qualifications and Responsibilities in All CMPAS Service Delivery Options);(2) function as an FMSA to provide financial management services to an individual;(3) approve and monitor a budget for services delivered through the CDS option;(4) manage payroll, including calculating employee withholdings and employer contributions and depositing the funds with the appropriate agencies;(5) comply with applicable government regulations concerning employee withholding, garnishments, mandated withholding, and benefits;(6) prepare and file required tax forms and reports;(7) pay allowable expenses incurred by the individual;(8) obtain employer-agent status with the Internal Revenue Service, the Texas Workforce Commission, and any other appropriate government agencies within the time frame established by each agency;(9) perform all employer-agent responsibilities required by government agencies that regulate the relationship between the employer-agent and the individual acting as the employer of record, and maintain an original or a copy of each form required to document compliance; and(10) attend, at least annually, HHSC's training for FMSAs.