An individual financial record for each recipient of services or chargeable person shall be maintained, which shall contain relevant financial information including: The ability-to-pay determination, including, when available, applicable documents appropriate to the verification of assets, income, expenses, allowances and exemptions; The types and dates of services rendered and the approved charges, the amounts and dates of collections; An indication of the recipient of services eligibility for any federal program providing funding for the services rendered; A signed authorization to release medical information and assignment of third-party benefits; Any other information as may be required by the Secretary from time to time. Financial records of fees assessed and collected shall include: Copies of prenumbered receipts; Cash receipts report; Records of deposits; and Other records necessary for proper audit trail. The Secretary may waive any of the requirements of this section where appropriate upon written requests supported by reasons and justifications.