36-2952

36-2952. County or special health care
district long-term care system fund; uniform accounting

A. Each county or special health care district that is a program contractor
pursuant to section 36-2940 shall establish and maintain a county or special health care
district long-term care system fund as a separate fund to distinguish its revenues and
its expenditures pursuant to this article from other programs funded or administered by
the county or special health care district. The fund shall be used to pay administrative
and program costs associated with the operation of the system or all or any part of the
county's share of the total nonfederal part of the actual costs of the Arizona long-term
care system. Amounts paid for all or any part of the counties' share of the total
nonfederal part of the actual costs of the Arizona long-term care system pursuant to this
section shall be deposited, pursuant to sections 35-146 and 35-147, with the state
treasurer.

B. The county or special health care district long-term care system fund shall be
comprised of:

1. Monies paid by the administration pursuant to the contract.

2. Amounts paid by third party payors.

3. Gifts, donations and grants from any source.

4. Interest on monies deposited in the long-term care system fund.

C. A county or special health care district shall not transfer any monies deposited
in the county or special health care district long-term care system fund except as
permitted by this subsection. If there are any unexpended monies remaining in the fund
at the end of any fiscal year, the county or special health care district shall carry
over such monies to the next fiscal year to be used only to provide services pursuant to
this article or to pay all or any part of the county's share of the total nonfederal
part of the actual costs of the Arizona long-term care system.

D. Each county or special health care district program contractor shall submit a
long-term care budget as prescribed by the administration.

E. The administration shall prescribe a uniform accounting system for the county
and special health care district long-term care system funds. Technical assistance shall
be provided by the administration to the county or to the special health care district in
order to facilitate the implementation of the uniform accounting system.

F. Each county program contractor shall submit an annual audited financial and
programmatic report for the preceding fiscal year as required by the administration. The
report shall include beginning and ending fund balances, revenue and expenditures
including specific identification of county administrative costs for the system. The
report shall include the number of members served by the system and the cost incurred for
various types of services provided to members in a format prescribed by the director.

G. Each county or special health care district program contractor shall submit
additional utilization and financial reports as required by the director.

H. The director shall make at least an annual review of each county's or special
health care district's records and accounts.