US · guidance
CMS SOM App. J, Tag W140
§483.420(b)(1)(i) Assures a full and complete accounting of clients' personal funds entrusted
to the facility on behalf of clients; and
Guidance §483.420(b)(1)(i)
All purchases made using client personal funds must be itemized in the accounting record with
the exception of pocket money. Pocket money given to the client does not need to be itemized.
Pocket money should be considered a nominal amount of five dollars or less at a time. Funds
provided by the facility and dispensed to a client as part of a program to train the client in
money management, and funds that are not entrusted to the facility (e.g., funds paid directly to
the client's representative payee) do not require accounting.
In those instances where a legal guardian or the individual client is in control of their personal
funds, no accounting is necessary by the facility.
History
Rev. 135, Issued: 02-27-15, Effective: 04-27-15, Implementation: 04-27-15
Provenance
- Source
- cms.gov
- Retrieved
- 2026-07-22
- Edition
- som-2026-07-22
- Content hash
7af1c0ca401c28af851c48944aa40250430a7cf623904dcc95dd454d43ece8c7
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