Based on interview and record review it was confirmed that the facility failed to have policies, procedures and accounting records for handling residents' Personal Incidental Funds (PIF). Findings include but not limited to:

During an unannounced site visit on 02/02/2023, Staff #1-Staff #2 (S1-S2) stated:

*They manage the PIF for four residents.

*They do not provide quarterly statements for PIF to residents

*They do not sign or have resident sign off when cash is received.

*R1's ledger contains deposits from social security and deductions for their room and board liability.

A review of Resident #1 (R1)'s PIF ledger did not contain signatures, descriptions of items purchased, and also contains large deposits and also includes deductions for resident's room and board medicaid liability. There were no quarterly statements available for review.

These findings were reviewed with S2 on 02/02/2023.

Plan of Correction: CS emailed a copy of Resident Account Expenditure form #se0713 to facility. Facility to implement these forms including all required data for the four residents that are having their PIF managed by facility. Facility will begin providing quarterly statements to those residents.