AZ Rev Stat § 36-2952 (2021)
2021 Arizona Revised Statutes|Title 36 - Public Health and Safety|§ 36-2952 - County or special health care district long-term care system fund; uniform accounting

36-2952.  County or special health care district long-term care system fund;  uniform accounting A. Each county or special health care district that is a program contractor pursuant to section 36-2940 shall establish and maintain a county or special health care district long-term care system fund as a separate fund to distinguish its revenues and its expenditures pursuant to this article from other programs funded or administered by the county or special health care district. The fund shall be used to pay administrative and program costs associated with the operation of the system or all or any part of the county's share of the total nonfederal part of the actual costs of the Arizona long-term care system. Amounts paid for all or any part of the counties' share of the total nonfederal part of the actual costs of the Arizona long-term care system pursuant to this section shall be deposited,  pursuant to sections 35-146 and 35-147,  with the state treasurer. B. The county or special health care district long-term care system fund shall be comprised of: 1. Monies paid by the administration pursuant to the contract. 2. Amounts paid by third party payors. 3. Gifts,  donations and grants from any source. 4. Interest on monies deposited in the long-term care system fund. C. A county or special health care district shall not transfer any monies deposited in the county or special health care district long-term care system fund except as permitted by this subsection. If there are any unexpended monies remaining in the fund at the end of any fiscal year,  the county or special health care district shall carry over such monies to the next fiscal year to be used only to provide services pursuant to this article or to pay all or any part of the county's share of the total nonfederal part of the actual costs of the Arizona long-term care system. D. Each county or special health care district program contractor shall submit a long-term care budget as prescribed by the administration. E. The administration shall prescribe a uniform accounting system for the county and special health care district long-term care system funds. Technical assistance shall be provided by the administration to the county or to the special health care district in order to facilitate the implementation of the uniform accounting system. F. Each county program contractor shall submit an annual audited financial and programmatic report for the preceding fiscal year as required by the administration. The report shall include beginning and ending fund balances,  revenue and expenditures including specific identification of county administrative costs for the system. The report shall include the number of members served by the system and the cost incurred for various types of services provided to members in a format prescribed by the director. G. Each county or special health care district program contractor shall submit additional utilization and financial reports as required by the director. H. The director shall make at least an annual review of each county's or special health care district's records and accounts.