10A N.C. Admin. Code 48B.1204

Current through Register Vol. 39, No. 9, November 1, 2024

Section 48B .1204 - BENCHMARK 33

(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.

10A N.C. Admin. Code 48B .1204

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.

Authority G.S. 130A-34.1;
Temporary Adoption Eff. January 1, 2006;
Eff. October 1, 2006.