Code of Massachusetts Regulations › 130 CMR - DIVISION OF MEDICAL ASSISTANCE › Title 130 CMR 456.000 - Long Term Care Services › Section 456.604 - PNA Recordkeeping Requirements

Current through Register 1525, July 5, 2024
(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.