WAC 388-835-0340. What specific accounting procedures apply to resident trust accounts?

(1) A provider must maintain a subsidiary ledger with an account for each resident for whom the provider holds money in trust. (2) Each account and related supporting information must be: (a) Maintained at the facility; (b) Kept current; (c) Balanced each month; and (d) Detailed, with supporting verification, showing all money received on behalf of the individual resident and how that money was used. (3) A provider must make each resident trust account available to DSHS representatives for inspection and audit. (4) A provider must maintain each resident trust accounts for a minimum of five years. (5) A provider must notify the DDA regional service office when an individual's account balance is within one hundred dollars of the amount listed on their award letter. (6) A resident can accumulate funds by: (a) Not spending their entire clothing and personal incidentals allowance; and (b) Saving other income DSHS specifically designates as exempt.