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However, in each such case, all surplus funds , including fees and accrued interest, shall <br /> remain in the trust fund until accounted for in a manner which clearly illustrates the amount <br /> which has been credited to each participating governmental entity. The planned use of <br /> surplus funds shall be reflected in Attachment ll , Part I of this contract, with special capital <br /> projects explained in Attachment V . <br /> f. There shall be no transfer of funds between the three levels of services without a <br /> contract amendment unless the CHD director/administrator determines that an emergency <br /> exists wherein a time delay would endanger the public's health and the Deputy State <br /> Health Officer has approved the transfer. The Deputy State Health Officer shall forward <br /> written evidence of this approval to the CHD within 30 days after an emergency transfer. <br /> g . The CHD may execute subcontracts for services necessary to enable the CHID to <br /> carry out the programs specified in this Agreement. Any such subcontract shall include all <br /> aforementioned audit and record keeping requirements . <br /> h . At the request of either party, an audit may be conducted by an independent CPA <br /> on the financial records of the CHD and the results made available to the parties within <br /> 180 days after the close of the CHID fiscal year. This audit will follow requirements <br /> contained in OMB Circular A- 133 and may be in conjunction with audits performed by <br /> county government. If audit exceptions are found , then the director/administrator of the <br /> CHD will prepare a corrective action plan and a copy of that plan and monthly status <br /> reports will be furnished to the contract managers for the parties . <br /> i . The CHD shall not use or disclose any information concerning a recipient of <br /> services except as allowed by federal or state law or policy . <br /> j . The CHD shall retain all client records , financial records, supporting documents , <br /> statistical records , and any other documents (including electronic storage media ) pertinent <br /> to this Agreement for a period of five (5) years after termination of this Agreement. If an <br /> audit has been initiated and audit findings have not been resolved at the end of five (5) <br /> years , the records shall be retained until resolution of the audit findings . <br /> k . The CHD shall maintain confidentiality of all data , files , and records that are <br /> confidential under the law or are otherwise exempted from disclosure as a public record <br /> under Florida law . The CHD shall implement procedures to ensure the protection and <br /> confidentiality of all such records and shall comply with sections 384 . 29 , 381 . 004 , 392 . 65 <br /> and 456 . 057 , Florida Statutes , and all other state and federal laws regarding <br /> confidentiality. All confidentiality procedures implemented by the CHD shall be consistent <br /> with the Department of Health Information Security Policies, Protocols , and Procedures , <br /> dated September 1997 , as amended , the terms of which are incorporated herein by <br /> reference . The CHD shall further adhere to any amendments to the State's security <br /> requirements and shall comply with any applicable professional standards of practice with <br /> respect to client confidentiality. <br /> I . The CHD shall abide by all State policies and procedures , which by this reference <br /> are incorporated herein as standards to be followed by the CHD , except as otherwise <br /> permitted for some purchases using county procedures pursuant to paragraph 6 . b . hereof. <br /> 5 <br />