Chapter Review Date (a) A center must have the financial ability to carry out its functions.(b) A center must make available to HHSC, upon request, business records relating to its ability to carry out its functions. HHSC may conduct a more extensive review of the records if there is a question relating to the accuracy of the records or the center's financial ability to carry out its functions.(c) A center must maintain business records in their original state. Each entry must be accurate and include the date of entry. Correction fluid or tape may not be used in the record. Corrections must be made in accordance with standard accounting practices.