(A) The facility must establish and maintain
a system of recordkeeping that ensures a complete and separate accounting of
the PNA funds according to generally accepted accounting principles. The system
must prevent any commingling of a member's PNA funds with facility funds or
with the funds of any other person other than another resident of the facility.
If the facility does not manage the PNA funds for any member, it is not
required to maintain such records.
(B)
Specific
Requirements.
(1) The facility
must ensure a separate accounting of each member's PNA funds, maintain a
written record of all financial transactions involving the PNA funds, and allow
the member or the member's authorized or legal representative access to the
accounting record.
(2) The bank
account statements and the general ledger must be in agreement and reconcilable
at all times. All bank statements, canceled checks, and supporting
documentation relating to the PNA account must be kept in the facility for no
less than required by the recordkeeping requirements at
130
CMR 450.205: Recordkeeping and
Disclosure.
(3) All checks
or cash received by the nursing facility on behalf of the member must be
deposited into the PNA account no later than 30 days after the receipt of the
money by the facility.
(4) The
facility must maintain for each member with a PNA account a record of receipts
and disbursements separate from other members' records. The facility must
clearly label all PNA receipts and disbursements in the general
ledger.
(5) At a minimum, all
receipts and disbursements must be recorded in the ledger as follows:
|
Receipts |
Disbursements |
|
1. Date of entry
2. Amount
3. Source
4. Balance |
1. Date of entry
2. Specific description (Avoid "misc.", "personal
needs", etc.)
3. Amount
4. Signature of member or person receiving
disbursement
5. Invoice number or date |
(6)
General ledger records must be updated at least once a month.
(7) The facility must ensure that funds are
available to members in the form of actual cash or check for no less than ten
hours a week and on no less than three days a week. The facility must inform
the members and their authorized or legal representatives of the times when
they may receive their money.
(8)
All money disbursed to or on behalf of a member must be at the request of the
member or the member's authorized or legal representative. The nursing facility
must not make any disbursements on behalf of a member for a service that is
covered by either Medicare or MassHealth.
(9) If a facility disburses money to a member
by means of a check, or if the member signs petty cash vouchers, the facility
does not need to obtain a signature in the ledger.
(10) The facility does not need to itemize
cash disbursements to members.
(11)
The facility must provide the member or the member's authorized or legal
representative every three months and upon the member's request or the member's
authorized or legal representative's request with an accounting of all
financial transactions made on the member's behalf.
