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compliance shall be documented . Such justification and compliance documentation shall <br /> be maintained by the CHD in accordance with the terms of this Agreement . State <br /> procedures must be followed for all leases on facilities not enumerated in Attachment IV . <br /> c . The CHD shall maintain books , records and documents in accordance with those <br /> promulgated by the Generally Accepted Accounting Principles ( GAAP ) and Governmental <br /> Accounting Standards Board ( GASB ) , and the requirements of federal or state law . These <br /> records shall be maintained as required by the Department of Health Policies and <br /> Procedures for Records Management and shall be open for inspection at any time by the <br /> parties and the public , except for those records that are not otherwise subject to disclosure <br /> as provided by law which are subject to the confidentiality provisions of paragraph 6 . i . , <br /> below . Books , records and documents must be adequate to allow the CHD to comply with <br /> the following reporting requirements : <br /> i. The revenue and expenditure requirements in the Florida Accounting <br /> System Information Resource ( FLAIR ) . <br /> ii. The client registration and services reporting requirements of the <br /> minimum data set as specified in the most current version of the Client <br /> Information System/ Health Management Component Pamphlet ; <br /> iii. Financial procedures specified in the Department of Health ' s Accounting <br /> Procedures Manuals , Accounting memoranda , and Comptroller' s <br /> memoranda , <br /> iv. The CHID is responsible for assuring that all contracts with service <br /> providers include provisions that all subcontracted services be reported <br /> to the CHD in a manner consistent with the client registration and <br /> service reporting requirements of the minimum data set as specified in <br /> the Client Information System/ Health Management Component <br /> Pamphlet . <br /> d . All funds for the CHD shall be deposited in the County Health Department Trust <br /> Fund maintained by the state treasurer . These funds shall be accounted for separately <br /> from funds deposited for other CHDs and shall be used only for public health purposes in <br /> Indian River County . <br /> e . That any surplus/deficit funds , including fees or accrued interest , remaining in the <br /> County Health Department Trust Fund account at the end of the contract year shall be <br /> credited /debited to the state or county , as appropriate , based on the funds contributed by <br /> each and the expenditures incurred by each . Expenditures will be charged to the program <br /> accounts by state and county based on the ratio of planned expenditures in the core <br /> contract and funding from all sources is credited to the program accounts by state and <br /> county . The equity share of any surplus/deficit funds accruing to the state and county is <br /> determined each month and at contract year-end . Surplus funds may be applied toward <br /> the funding requirements of each participating governmental entity in the following year . <br /> 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 /> 4 <br />