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(1) There is created an expendable special revenue fund entitled the "Utah Veterans Nursing Home Fund" to be administered by the department for the benefit of each home and its residents.
(2) All cash donations, gifts, or bequests shall be deposited in the fund and used according to the wishes of the donor.
(3) All funds received by the homes from federal or state agencies, individual insurance reimbursement, or cash payments shall be deposited in the fund.
(4) Funds received that are designated for a specific home shall be accounted for separately within the fund.