Ala. Code § 40-26B-78 — Certified Public Expenditure Accounting

(a) Medicaid shall account for those federal funds derived from certified public expenditures by publicly and state-owned hospitals as those funds are received by Medicaid from the federal government.
(b) The certified public expenditure accounting shall be separate and distinct from the state General Fund appropriation accounting.
(c) Federal moneys accounted for shall not be used to replace other state General Fund revenues appropriated and funded by the Legislature or other revenues used to support Medicaid.
(d) The moneys obtained by Medicaid from hospital certified public expenditure certifications shall be used only as follows:
(1) To make disproportionate share hospital payments under this article;
(2) To reimburse moneys collected by the department through error or mistake under this article; or
(3) For any other permissible purpose allowed under Title XIX of the Social Security Act.