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The Fair Labor Standards Act (FLSA) specifically mandates that employers keep accurate records of employee hours worked and the wages paid. This requirement ensures transparency and compliance with federal minimum wage and overtime pay regulations. Maintaining precise time and pay records is vital for both employees and employers, as it serves to protect workers' rights and provides a legal framework for resolving wage disputes.

While maintaining employee performance records, providing benefits, and conducting safety audits are important aspects of effective human resource management, they are not specifically mandated by the FLSA. Therefore, the emphasis on accurate time and pay records underlines the Act's commitment to fair and equitable labor practices, making it the correct answer to the question.