US · guidance
CMS SOM App. J, Tag W142
§483.420(b)(2) The client's financial record must be available on request to the client, parents
(if the client is a minor) or legal guardian.
Guidance §483.420(b)(2)
Those persons having legal authority to access the accounting records for personal funds such as
the client, parent, or legal guardians should be afforded access upon request unless there is
documented rationale for withholding the information.
It is not necessary that a facility furnish an annual financial statement to the client, or the
client's parent or legal guardian, since the facility is already required to make the financial
record available at any time upon request. The client, parent, and/or legal guardian, in turn, is
free to choose to make the financial record available to anyone else.
(c) Standard: Communication with clients, parents, and guardians.
§483.420(c)
The Facility must –
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
9e0f3c35c76fec480154503f9277a7ca66f4f4adb4e992104fc14752fe6b6e40
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