(a) An access to care fund is created as a restricted subfund within the city. The fund shall be used to account for the access to care program monies and shall contain only the following:
(1) Proceeds from ATC Tax payments;
(2) Penalties and interest for late ATC Tax payments; and
(3) Monies repaid to the city by AHCCCS in connection with the tax, the uncompensated care payments or the safety net care pool payments.
(b) No monies in the access to care fund shall revert to, or lapse into any other fund, including the city general fund, except the amounts for administrative costs as provided for in Section ___-720(a) and amounts from penalties and interest as provided for in Section ___-720(e).