North Carolina Administrative Code
Title 10A - HEALTH AND HUMAN SERVICES
Chapter 48 - LOCAL HEALTH DEPARTMENT ACCREDITATION
Subchapter B - LOCAL HEALTH DEPARTMENT ACCREDITATION STANDARDS
Section .1200 - PROVIDE FACILITIES AND ADMINISTRATIVE SERVICES
Section 48B .1204 - BENCHMARK 33
Universal Citation: 10A NC Admin Code 48B .1204
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Benchmark: The local health department shall assure its financial accountability.
(b) Activities:
(1) The local health department shall
demonstrate that it receives financial support from a local taxing
authority.
(2) The local health
department shall operate under a budget approved by the appropriate authority
under state statute.
(3) The local
health department shall follow generally accepted accounting
principles.
(4) The local health
department shall have policies that assure segregation of financial management
duties and accountability for funds.
(5) The local health department shall
determine the cost of services in setting fees.
(6) The local health department shall develop
and present periodic budget, expenditure and other financial tracking reports
to the board of health for its review.
(7) The local health department shall have a
financial risk management system in place to address uncollected fees and bad
debt.
Authority
G.S.
130A-34.1;
Temporary Adoption
Eff. January 1, 2006;
Eff. October 1, 2006;
Pursuant to
G.S.
150B-21.3A, rule is necessary without
substantive public interest Eff. January 5,
2016.
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