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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 paragraphs 6.i. and <br />6.k., below. Books, records and documents must be adequate to allow the CHD to comply <br />with the 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 />credited to each participating governmental entity. The planned use of surplus funds shall be <br />0 <br />