Iowa Administrative Code › Agency 441 - Human Services Department › Title V - State Supplementary Assistance › Chapter 54 - Facility Participation › Rule 441-54.5 - Personal Needs Account

Current through Register Vol. 47, No. 3, July 24, 2024
When a facility manages the personal needs funds of a
				  resident, it shall establish and maintain a system of accounting for
				  expenditures from the resident's personal needs funds. The personal needs funds
				  shall be deposited in a single checking account, not commingled with trust
				  funds from any other facility, nor commingled with facility operating funds
				  except for facility funds, not to exceed $500, deposited to cover bank charges
				  and have in the account name the terms "Resident Trust Funds." The funds shall
				  be deposited in a bank or other institution within the state of Iowa insured by
				  the federal government. Expense for bank service charges for this account is a
				  cost of doing business if the service cannot be obtained free of charge. The
				  department shall charge back to the facility any maintenance item included in
				  the computation of the audit cost that is charged to the resident's personal
				  needs allowance when such charge constitutes double payment. Unverifiable
				  expenditures charged to personal needs accounts may be charged back to the
				  facility. The accounting system is subject to audit by representatives of the
				  Iowa department of human services, and shall meet the following
				  criteria:
(1)
Ledger.
Upon admittance, a ledger sheet shall be credited with the resident's total
				incidental money on hand. Thereafter, the ledger shall be kept current on a
				monthly basis. The facility may combine the accounting with the disbursement
				section showing the date, amount given the resident, and the resident's
				signature. A separate ledger shall be maintained for each resident.
(2)
Expenditures.
When
				something is purchased for the resident and is not a direct cash disbursement,
				each such expenditure item in the ledger shall be supported by a signed, dated
				receipt. The receipt shall indicate the article furnished for the resident's
				benefit.
(3)
Disbursement.
Personal funds shall be turned over only to the
				resident, the resident's guardian, or other persons selected by the resident.
				With the consent of the resident, when the resident is able and willing to give
				the consent the administrator may turn over personal funds to a close relative
				or friend of the resident to purchase a particular item. A signed, dated
				receipt shall be required to be deposited in the resident's files.
(4)
Audit.
The ledger and
				receipts for each recipient shall be made available for periodic audits by an
				accredited department representative. Audit certification shall be made by the
				department's representative at the bottom of the ledger sheet. Supporting
				receipts may then be destroyed.
(5)
Death.
Upon a recipient's death the funds remaining in the
				personal needs account shall be treated in the following manner:
a. The facility shall provide a written
				statement of the personal needs account to be filed in the case
				record.
b. When an estate is
				opened, the funds shall be submitted to the estate administrator.
c. When no estate is opened, the funds shall
				be released to the person assuming responsibility for the recipient's funeral
				expenses.
d. When no estate is
				opened and there are no living heirs, the funds shall be submitted to the
				department to escheat to the state.
This rule is intended to implement Iowa Code section
				  249.12.