Facilities that solicit or receive grants from the department for the cost of services provided under AS 47.40.011 — 47.40.091 shall (1) meet accepted standards of fiscal accountability for public money and shall, upon request, submit to the department and to the division of legislative audit a complete financial statement prepared by an independent certified public accountant;
(2) keep records of the expenditures for the services provided, using cost-accounting procedures in accordance with department regulations;
(3) upon request, furnish the department and the division of legislative audit all fiscal information, books, records, and accounts pertaining to services paid for under AS 47.40.011 — 47.40.091.