Section 456.604 - PNA Recordkeeping Requirements(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.Amended by Mass Register Issue 1505, eff. 10/1/2023.