LAC 50:XXI.1131. Fiscal Employer Agent Requirements

A. The F/EA must comply with requirements for financial management services in self-direction including, but not limited to: 1. verifying qualifications of employers and support workers; 2. processing payroll, including applying applicable withholds and filing/paying all required state and federal income taxes; 3. disbursing payment to direct support workers; 4. setting up accounting records to track expenses; 5. setting up procedures for processing payroll and non-labor items; 6. maintaining all records related to the direct support worker’s payroll, taxes, and benefits; 7. producing and sending required reports to LDH; 8. providing support to self-direction employers; 9. billing the LDH fiscal intermediary for Medicaid service claims and making refunds to LDH as appropriate; 10. resolving all billing discrepancies timely; 11. utilizing an LDH approved payroll calendar that addresses tax obligations; and 12. utilizing a system capable of capturing, recording, and tracking service, payroll, and tax information.