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which has been credited to each participating governmental entity . The planned use of <br /> surplus funds shall be reflected in Attachment II , 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 CHD 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 CHD 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 <br /> ( 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 . 0047 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 April 2005 , as amended , the terms of which are incorporated herein by reference . <br /> The CHD shall further adhere to any amendments to the State ' s security requirements and <br /> shall comply with any applicable professional standards of practice with respect to client <br /> 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 />