2006 Minnesota Statutes

246.18 DISPOSAL OF FUNDS.
    Subdivision 1. Generally. Except as provided in subdivisions 2 and 4, every officer and
employee of the several institutions under the jurisdiction of the commissioner of human services
who has money belonging to an institution shall pay the money to the accounting officer thereof.
Every accounting officer, at the close of each month or oftener, shall forward to the commissioner
of human services a statement of the amount and sources of all money received. On receipt of the
statement, the commissioner shall transmit the same to the commissioner of finance, who shall
deliver a draft upon the accounting officer for the same specifying the funds to which it is to be
credited. Upon payment of such draft, the amount shall be so credited.
    Subd. 2. Chemical dependency fund. Money received by a chemical dependency treatment
facility operated by a regional treatment center or nursing home under the jurisdiction of the
commissioner of human services must be deposited in the state treasury and credited to a chemical
dependency fund. Money in the chemical dependency fund is appropriated to the commissioner
to operate chemical dependency programs.
    Subd. 2a. Disposition of interest for chemical dependency funds. Beginning July 1,
1991, interest earned on cash balances on deposit with the commissioner of finance derived from
receipts from chemical dependency programs affiliated with state-operated facilities under the
commissioner of human services must be deposited in the state treasury and credited to a chemical
dependency account under subdivision 2. Any interest earned is appropriated to the commissioner
to operate chemical dependency programs according to subdivision 2.
    Subd. 3.[Repealed, 1991 c 292 art 4 s 79]
    Subd. 3a.[Repealed, 1991 c 292 art 4 s 79]
    Subd. 4. Collections deposited in the general fund. Except as provided in subdivisions
5, 6, and 7, all receipts from collection efforts for the regional treatment centers, state nursing
homes, and other state facilities as defined in section 246.50, subdivision 3, must be deposited in
the general fund. The commissioner shall ensure that the departmental financial reporting systems
and internal accounting procedures comply with federal standards for reimbursement for program
and administrative expenditures and fulfill the purpose of this paragraph.
    Subd. 5. Funded depreciation accounts for state-operated, community-based programs.
Separate interest-bearing funded depreciation accounts shall be established in the state treasury
for state-operated, community-based programs meeting the definition of a facility in Minnesota
Rules, part 9553.0020, subpart 19, or a vendor in section 252.41, subdivision 9. As payments
for state-operated community-based services are received by the commissioner, the portion of
the payment rate representing allowable depreciation expense and the capital debt reduction
allowance shall be deposited in the state treasury and credited to the separate interest-bearing
accounts as dedicated receipts with unused funds carried over to the next fiscal year. Funds within
these funded depreciation accounts are appropriated to the commissioner of human services for
the purchase or replacement of capital assets or payment of capitalized repairs for each respective
program. These accounts will satisfy the requirements of Minnesota Rules, part 9553.0060,
subparts 1, item E, and 5.
    Subd. 6. Collections dedicated. Except for state-operated programs funded through a direct
appropriation from the legislature, any state-operated program or service established and operated
as an enterprise activity shall retain the revenues earned in an interest-bearing account.
When the commissioner determines the intent to transition from a direct appropriation to
enterprise activity for which the commissioner has authority, all collections for the targeted
state-operated service shall be retained and deposited into an interest-bearing account. At the
end of the fiscal year, prior to establishing the enterprise activity, collections up to the amount
of the appropriation for the targeted service shall be deposited to the general fund. All funds in
excess of the amount of the appropriation will be retained and used by the enterprise activity for
cash flow purposes.
These funds must be deposited in the state treasury in a revolving account and funds in the
revolving account are appropriated to the commissioner to operate the services authorized, and
any unexpended balances do not cancel but are available until spent.
    Subd. 7.[Repealed, 1Sp2001 c 10 art 2 s 102]
History: (4441) RL s 1892; 1961 c 750 s 17 subd 1; 1973 c 492 s 14; 1984 c 654 art 5 s 58;
1986 c 394 s 2; 1986 c 444; 1987 c 403 art 2 s 44,45; 1989 c 282 art 6 s 6,7; 1991 c 292 art 6 s
28,29; 1Sp1993 c 1 art 5 s 8; 1995 c 207 art 8 s 28,29; 1995 c 264 art 6 s 4,5; 1997 c 203 art 7 s
6; 1999 c 245 art 5 s 10; 2000 c 492 art 1 s 58; 2003 c 112 art 2 s 33,50