A Tribal IV-D plan must provide that:
(a) The Tribal IV-D agency will maintain records necessary for the proper and efficient operation of the program, including records regarding:
(1) Applications for child support services;
(2) Efforts to locate noncustodial parents;
(3) Actions taken to establish paternity and obtain and enforce support;
(4) Amounts owed, arrearages, amounts and sources of support collections, and the distribution of such collections;
(5) IV-D program expenditures;
(6) Any fees charged and collected, if applicable; and
(7) Statistical, fiscal, and other records necessary for reporting and accountability required by the Secretary.
(b) The Tribal IV-D agency will comply with the retention and access requirements at 45 CFR 74.53, including the requirement that records be retained for at least three years.