Residential Housing Internal procedures relative to the accounting of revenues, billing procedures and
appropriate forms, are contained in this section.
In cases where Southside Community Services Board (SCSB) has assumed Payee status for a Resident, a
checking account will be opened by the Board in the Resident's name and SCSB as payee for the resident. All
payee checking accounts are accounted for on the agency’s balance sheet in the Asset account “Cash in
Bank-Restricted Consumers” and the Liability account “Due to Consumers in Bank-Restricted.” The
Accountant in Financial Services will reconcile these accounts monthly.
Tenant rent is the amount the tenant must pay the agency as specified in the Lease Agreement.
A. Invoices for rent are sent by the 25th of each month.
B. Total rent required by the fifth of the month
C. Payment comes from resident's personal income, usually SSI/SSA, or earnings.
D. Rent received at facilities is processed for deposit in agency account in the same manner as other monies
received at the facility
Residents Personal Fund Accounts and Assets
Residents’ spending money for personal use is maintained at the facility in locked file cabinet. The spending
money for each resident at the facility is kept in an individual bank bag identified with the resident’s name. A
Personal Spending Fund document will be kept will each bank bag and will be used to record all transactions.
Funds are disbursed to residents at their request. All residents’ spending money is accounted for on the agency’s
balance sheet in the Asset account “Cash -Restricted Consumers” and the Liability account “Due to Consumers
-Restricted.” The Accountant in Financial Services will reconcile these accounts randomly and at least
semi-annually.
The ID Community Services Supervisor will be responsible for:
A. Retention of the Personal Spending Fund documents.
B. Insures that facility staff uses the Personal Spending Fund report (being revised) to maintain a record of
cash receipts and disbursements.
C. Weekly reconciliation of revenue and disbursements.
D. Balance of residents’ Personal Spending funds forwarded monthly to Accountant.
E. Inventory of resident assets
Receipt of Personal Spending Funds is normally received by check from the payee. Any funds received from
other sources are receipted to the party making payment to the resident’s Personal Spending Fund.
All checks will be converted to cash and become the responsibility of the ID Community Services Supervisor
and accounted for as described above.
The Board of Directors has authorized funding ($50) fifty dollars each month to the residents Person Spending
Fund where the agency is representative payee for SSA or SSI benefits.
Procedures for Recording Clients’ Personal Spending Fund
A. Resident’s Personal Spending Fund Report (being revised) will be used to record amounts deposited and
expended for client’s personal account. All transactions are signed by the ID Community Services
Supervisor or designee.
B. A receipt for goods or services will be required for all purchases. Vendor receipts are required on
expenditures for clothing, small personal appliances, or goods that may be inventoried. The receipts will be
maintained along with the Resident’s Personal Spending Fund Report in a locked file, until reports are
destroyed under the Library of Virginia’s Record Retention Schedule.
C. For residents that routinely require a daily spending allowance, a projected amount of funds can be
receipted and withdrawn for this purpose. These funds will be given to the resident in an envelope and
should be distributed to the residents daily. Residents will not be required to provide receipts for these
funds. Funds left over at the end of a day should be recorded and added back to their Personal Spending
Fund deposit. Daily spending allowances are for anticipated minor expenditures such as soft drinks, and
snacks normally purchased while attending the Board’s Developmental Day programs.
If approved by the ID Community Services Supervisor in advance, residents will be allowed to maintain a
small amount of pocket change not to exceed $5.00 (for security purposes). Residents are NOT required to
provide receipts for the expenditures of the funds.
D. All residential programs will maintain a pre-numbered receipt book issued through the agency’s Purchasing
Specialist. Agency receipts, signed by the Resident, are required on daily spending allowances. Original
receipts must be given directly to the resident with a first copy placed with residents personal spending
funds ledger and second copy retained in the agency receipt book.
E. The Accountant will be responsible for performing periodic audits of individual client’s expenditure
records and major assets purchased.
Procedures for Inventory of Resident Assets
It is the responsibility of the ID Community Services Supervisor to maintain an accurate inventory of residents’
personal assets deemed to have material value (i.e. $25.00). An inventory log should be completed on each new
admission and updated to record purchases and/or discarded assets. Receipt procedures for the purchase of
assets administered by Board staff are noted above.
Income From Resident's Wages resulting from earnings at agency facilities.
A. Residents receive wages via agency payroll check.
B. Residents bring check to facility.
C. Checks for residents who have authorized payees other than the agency are kept in client's account until the
authorized payee picks up the check. Checks for residents where the agency is representative payee, will
either deposit the check in the resident’s checking account or be cashed by residents and cash is kept in
resident's Personal Spending Fund.
Billing Procedures
Billing Invoice (Exhibit A) used to collect residents room and board fee for all areas of income to include Social
Security Disability, SSI, Income Earned and Personal Income.
This form is sent to the residents responsible party or representative payee by the 25th of each month for
charges incurred for the following month (i.e., 25 Jan. for Feb. charges).
Information on Invoice is obtained and maintained from individual client ledgers.
Copy of monthly billing invoice is kept in client chart.
Detailed Procedures for Billing Invoice (Exhibit A)
1) Address of responsible party
2) Date invoice mailed
3) Room and Board fee for month ___ year___
4) Actual cost of Room and Board
5) Adjustment (write-off) between actual costs (charges) and the amount resident is assessed, personal fund
account, and Services.
6) HUD Tenant Rent as established through HUD Operational Manual, if applicable.
7) Services represent food, facility supplies, recreation supplies, supervision and training costs provided
resident. Service charges represent the difference between charge (4) less Adjustment (5) less HUD
(6)less Personal Fund Account (7)Unless revised by Executive Director or his designee..
8) Board established personal spending rate $50.00
9) Check payable for Rent
10) Check payable for Program Services
Resident to Qualify for Representative Payee
The Board will assume the responsibility of Representative Payee only as a last resort. The Board prefers a
family member accept the responsibility of payee. Only if there is documental evidence of no existing family or
the family Member(s) will not accept the responsibility, will SCSB apply for payee status.
Procedure for Representative Payee
A. The Facility Residential Supervisor will notify the ID Community Services Supervisor of the need for
SCSB to become payee for a resident.
B. The ID Community Services Supervisor will work with Case Manager in changing payee of client to SCSB
and having monthly income sent to the Board.
C. The Financial Services Division designated staff will open checking account, setting it up to be a monthly
direct deposit. Two signatures will be required for the checks. The mailing address should be the
administrative office of the Board and the account name should be “SCSB for Resident Name.”
D. Each month the Financial Services Division designated staff will receive from the facility the billing
invoice for facility monthly room and board fee and spending allowance for the resident.
E. The Financial Services Division designated staff will process checks for monthly services and spending
allowance. The spending allowance check will be sent to the facility with a copy of the invoice showing
dates and check numbers of all payments.
F. The ID Community Services Supervisor will ensure all resident benefits are deposited into the appropriate
account. Any notifications from Social Security, Social Services, etc. are copied and sent to the facility
who handles that resident’s file.
G. The Financial Services Division designated staff will reconcile monthly, each resident’s monthly bank
statement will be reviewed by the Financial Services Director.
The ID Community Services Supervisor will be held responsible for all representative Payee
correspondence/reports form Social Service Administration, except for the annual Representative Payee
Report that is completed by the Financial Services Division designated staff.