§ 4300.159. Restricted receipt account.
The funds for the county mental health/intellectual disability program shall be used for this specific purpose and accounted for separately from other monies. This may be accomplished by maintaining separate bank accounts or by fund accounting. Monies may be combined if the following exist:
(1) Clear audit trails are established.
(2) Earnings for each account are individually computed, credited and recorded.
(3) Receipts, disbursements and transfers are processed through separate accounts.
(4) The general principles of fund accounting are observed.
Authority The provisions of this § 4300.159 amended under sections 201(2) and (8) and 202 of the Mental Health and Intellectual Disability Act of 1966 (50 P.S. § § 4201(2) and (8) and 4202).
Source The provisions of this § 4300.159 amended June 17, 2016, effective June 18, 2016, 46 Pa.B. 3177. Immediately preceding text appears at serial page (213224).
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