Code of Alabama — Title 40 (Revenue and Taxation)
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.
Source: view the official text
In this chapter (40 sections)
- 40-26B-20 · Definitions
- 40-26B-21 · Privilege Assessment on Nursing Facilities
- 40-26B-22 · Payment and Collection of Privilege Assessment;…
- 40-26B-23 · Filing of Statement; Privilege Assessment Prorated for Beds…
- 40-26B-24 · Duty to Keep Books and Records; Confidentiality of…
- 40-26B-25 · Use of Revenues; Reimbursement
- 40-26B-26 · Reduction of Revenues; Reimbursement Computations; Quality…
- 40-26B-27 · Severability
- 40-26B-60 · Definitions
- 40-26B-61 · Payment in Timely Manner
- 40-26B-62 · Funds Appropriated for Reimbursement
- 40-26B-70 · Definitions
- 40-26B-71 · Assessment. (Amended by Act 2026-391)
- 40-26B-72 · Program Administration
- 40-26B-73 · Hospital Assessment Account. (Amended by Act 2026-391)
- 40-26B-74 · Private Hospital Assessment
- 40-26B-75 · Quarterly Notice and Collection
- 40-26B-76 · Notice of Assessment
- 40-26B-77 · Hospital Certified Public Expenditures
- 40-26B-77.1 · Intergovernmental Transfers to the Medicaid Agency.…
- 40-26B-78 · Certified Public Expenditure Accounting
- 40-26B-79 · Inpatient Medicaid Base Payments. (Amended by Act 2026-391)
- 40-26B-80 · Outpatient Medicaid Base Payments. (Amended by Act 2026-391)
- 40-26B-81 · Medicaid Hospital Access Payments. (Amended by Act 2026-391)
- 40-26B-82 · Effectiveness and Cessation. (Amended by Act 2026-391)
- 40-26B-83 · State Plan Amendment
- 40-26B-84 · Federal Medical Assistance Percentage. (Amended by Act…
- 40-26B-85 · Eligibility and Benefit Expansions
- 40-26B-86 · Disproportionate Share Payments
- 40-26B-87 · Exclusion from State General Fund
- 40-26B-88 · Expiration of Article.(repealed by Act 2026-391)
- 40-26B-90 · Definitions
- 40-26B-91 · Assessment on Emergency Medical Transport Providers -…
- 40-26B-92 · Assessment on Emergency Medical Transport Providers -…
- 40-26B-93 · Assessment on Emergency Medical Transport Providers -…
- 40-26B-94 · Quarterly Statements; Recordkeeping; Rulemaking Authority.…
- 40-26B-95 · Payment of Emergency Medical Transport Enhancement.…
- 40-26B-96 · Funding Requirements
- 40-26B-97 · Delay in Implementation
- 40-26B-98 · Approval from Federal Centers for Medicare and Medicaid…