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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 Procedures <br /> for Records Management and shall be open for inspection at any time by the parties and the <br /> public, except for those records that are not otherwise subject to disclosure as provided by <br /> law which are subject to the confidentiality provisions of paragraphs 6.i. and 6.k., 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 /> iii. 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 and <br /> funding from all sources is credited to the program accounts by State and County. The equity <br /> share of any surplus/deficit funds accruing to the State and County is determined each month <br /> and at contract year-end. Surplus funds may be applied toward the funding requirements of <br /> each participating governmental entity in the following year. However, in each such case, all <br /> surplus funds, including fees and accrued interest, shall remain in the trust fund until <br /> accounted for in a manner which clearly illustrates the amount which has been credited to <br /> each participating governmental entity. The planned use of surplus funds shall be reflected in <br /> Attachment II, Part I of this contract, with special capital 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 Secretary for <br /> County Health Systems has approved the transfer. The Deputy Secretary for County Health <br /> 4 <br />