La. Admin. Code tit. 48 § IX-1129

Current through Register Vol. 50, No. 11, November 20, 2024
Section IX-1129 - Fiscal Control of Use of Individual and Family Support Funds
A. The plan of support for each participant in individual and family support shall clearly reflect the intended utilization of supports and be specific to the type and level of support to be received; conditions of delivery of service; the frequency and duration of the service.
B. The developmental disabilities director or designee shall be responsible for the appropriate use of individual and family support funds in cooperation with the support coordinator or community services professional to ensure that no support or service is funded, which is not clearly identified on an approved plan of support.
C. All individual and family support agreements will contain clear identification that any payroll and/or other taxes are the sole responsibility of the participant and not the LGE. No individual and family support sponsored reimbursement may be used in any way to defer the participants responsibility for payroll tax payment or deferral.
D. All questions about payroll or other taxes or other fiscal responsibilities of participants of individual and family support funds are to be referred to tax specialists for advice and/or resolution of questions. No OCDD or LGE employee may answer participant questions about the legal obligations of the participant.

La. Admin. Code tit. 48, § IX-1129

Promulgated by the Department of Health, Office for Citizens with Developmental Disabilities, LR 43669 (4/1/2017), Amended by the Department of Health, Office for Citizens with Developmental Disabilities, LR 46354 (3/1/2020).
AUTHORITY NOTE: Promulgated in accordance with R.S. 28:824.