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compliance shall be documented. Such justification and compliance documentation shall be <br /> maintained by the CHD in accordance with the terms of this contract. State procedures must <br /> 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 the <br /> Generally Accepted Accounting Principles (GAAP), as promulgated by the 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 6.1., below. <br /> Books, records and documents must be adequate to allow the CHD to comply with the <br /> following reporting requirements: <br /> i. The revenue and expenditure requirements in the Florida Accounting <br /> Information Resource (FLAIR) System; <br /> ii. The client registration and services reporting requirements of the minimum <br /> data set as specified in the most current version of the Client Information <br /> System/Health Management Component Pamphlet, <br /> N. Financial procedures specified in the Department of Health's Accounting <br /> Procedures Manuals, Accounting memoranda, and Comptroller's <br /> memoranda; <br /> iv. The CHD is responsible for assuring that all contracts with service <br /> providers include provisions that all subcontracted services be reported to <br /> the CHD in a manner consistent with the client registration and service <br /> reporting requirements of the minimum data set as specified in the Client <br /> Information System/Health Management Component Pamphlet. <br /> d. All funds for the CHD shall be deposited in the County Health Department Trust Fund <br /> maintained by the state treasurer. These funds shall be accounted for separately from funds <br /> deposited for other CHDs and shall be used only for public health purposes in Indian River <br /> 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 this contract <br /> and funding from all sources is credited to the program accounts by State and County. The <br /> equity share of any surplus/deficit funds accruing to the State and County is determined each <br /> month and at contract year-end. Surplus funds may be applied toward the funding <br /> requirements of each participating governmental entity in the following year. However, in <br /> each such case, all surplus funds, including fees and accrued interest, shall remain in the <br /> trust fund until accounted for in a manner which clearly illustrates the amount which has been <br /> 4 <br />