2. The ICF/MR shall develop the following
procedures to ensure a sound and workable fund accounting system.
a. Individual Client Participation File.
Client's ledger sheet shall consist of the following criteria.
i. A file shall exist for each participating
client. Each file or record shall contain all transactions pertinent to the
account, including the following information:
(a). name of the client and date of
admission;
(b). deposits
(i). date;
(ii). source; and
(iii). amount.
(c). withdrawals:
(i). date;
(ii). check/petty cash voucher
number;
(iii). payee (if check is
issued);
(iv). purpose of
withdrawal; and
(v).
amount.
(d). fund
balance after each transaction.
NOTE: Checks shall not be payable to "cash" or employees
of the facility.
ii. Maintain receipts or invoices for
disbursements that shall include the following information:
(a). the date;
(b). the amount;
(c). the description of items purchased;
and
(d). the signature of the
client, family, or responsible party to support receipt of items.
iii. supporting documentation
shall be maintained for each withdrawal as follows:
(a). cash register receipt with canceled
check or petty cash voucher signed by the client; or
(b). invoice with canceled check or petty
cash voucher signed by the client; or
(c). petty cash voucher signed by the client;
or
(d). canceled check.
NOTE: Canceled checks written to family members or
responsible parties are sufficient receipt for disbursements if coupled with
information regarding the purpose of expenditures.
iv. supporting documentation shall be
maintained for each deposit as follows:
(a).
Receipts for all cash received on behalf of the residents; and
(b). Copies of all checks received on behalf
of the residents.
v. All
monies, either spent on behalf of the client or withdrawn by the client,
family, or responsible party, shall be supported on the individual ledger sheet
by a receipt, invoice, canceled check, or signed voucher on file.
NOTE: It is highly recommended that the functions for
actual disbursement of cash and reconciling of the cash disbursement record be
performed by separate individuals.
vi. The file shall be available to the
client, family, or other responsible party upon request during the normal
administrative work day.
b. Client's Personal Funds Bank Account(s).
ICF/MRs may deposit clients' money in individual or collective bank account(s).
The individual or collective account(s) shall:
(a). be separate and distinct from all ICF/MR
facility accounts;
(b). consist
solely of clients' money and shall not be commingled with the ICF/MR facility
account(s);
(c). personal fund
record shall be:
i. be maintained at the
facility; and
ii. be available
daily upon request during banking hours.
c. Reconciliations of Client's Personal Funds
Account(s). There shall be a written reconciliation, at least monthly, by
someone other than the custodian of the client's personal funds account(s).
"Assets" (cash in bank, both checking and savings) must equal "liabilities"
[ledger sheet balance(s)]. Collective bank accounts shall be reconciled to the
total of client's ledger sheet balances. The reconciliation shall be reviewed
and approved by someone other than the preparer or custodian of the client's
personal funds account.
d.
Unallowable Charges to Client's Personal Funds Account(s). It is the intent of
the State of Louisiana that ICF/MRs provide total maintenance for recipients.
The client's personal funds should be set aside for individual wants or to
spend as the client sees fit. In the event that a client desires to purchase a
certain brand, he/she has the right to use his/her personal funds in this
manner; however, the client must be made aware of what the facility is
providing prior to making his/her decision. Written documentation must be
maintained to support that the client was made aware of products or services
the facility is obligated to provide. Listed below (but not limited to) are
items that shall not be charged to a client's personal funds account(s), the
client's family or responsible party(s):
i.
clothing. If a client does not have adequate seasonal clothing (including
shoes, etc.), it is the responsibility of the facility to provide the
clothing;
ii. personal hygiene
items;
iii. haircuts;
iv. dentures/braces, etc.;
v. eyeglasses;
vi. hearing and other communication
aids;
vii. support
braces;
viii. any other devices
identified by the interdisciplinary team;
ix. wheelchairs;
x. repair and maintenance of items (d). -
(i);
xi. damage to facility
property or the client's possessions; The client may not be charged for damage
to facility property or the property of others caused by that individual's
destructive behavior. ICF/MRs have a general responsibility to maintain the
environment as a cost of doing business. Property of clients damaged or stolen
by others must be replaced by the facility;
xii. transportation;
xiii. prescription or over-the-counter
drugs;
xiv. recreational costs
included in the IHP;
xv. medical
expenses of any nature;
xvi. tips,
gifts, expenses for staff;
xvii.
supplies or items to meet goals of IHP.
