30.02 Accounting periods

Accounting periods are based on living arrangements. The length of the accounting period used to compute spenddown requirements depends on the living arrangement of the individual requesting Medicaid. For the purposes of Medicaid eligibility, an individual may be in a community living arrangement or a long-term care living arrangement. Six-month accounting period for community living arrangement A six-month accounting period is used to determine spenddown requirements for an individual in a community living arrangement. The six-month period begins with the first month for which Medicaid is requested, usually the month of application. If Medicaid is requested for expenses incurred during any one or more of the three months preceding the month of application, the six-month period begins with the earliest of these three months in which expenses were incurred and the individual met all other eligibility requirements. To determine the amount of income an individual must spend down, AHS makes reasonable estimates of future income, subject to review and adjustment if the individual’s circumstances change during the remainder of the six-month accounting period. One-month accounting period for long-term care living arrangement A one-month accounting period is used to determine spenddown requirements for an individual in a long- term care living arrangement. The one-month accounting period begins with the first calendar month during which the individual is in a long-term care living arrangement for any part of the month, applies for Medicaid coverage of long-term 32 For information about hospice services, see Health Care Administrative Rules (HCAR) at § 4.227. care services and supports for that month, and meets the general and categorical requirements for eligibility for Medicaid coverage of long-term care services and supports. The one-month accounting period ends with the last calendar month during which the individual is in a long-term care living arrangement for any part of the month and passes all other eligibility tests for Medicaid coverage of long-term care services and supports.