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Mernorandum #927 February 6, ~001 Page 2 the financial statements so that the users of the statement can determine the revenues and expenditures for each source. Units may also choose to continue to account for the Wireless 911 revenues in the General Fund. However, the Wireless 911 Board will inquire of PSAPs as to how the monies were used if they are unable to determine the revenues and expenditures for the Wireless 911 revenues from the audited financial statements. We discourage units from establishing a separate special revenue fund for Wireless 911 revenues because that would violate the minimum numbers of funds principle of GAAP. Support of Local Governments for Administrative Office of the Courts The General Assembly in the 1999 State Appropriations Bill (S. L. 1999-237) created § 153A- 212.1 and, §160A-289.1 which allows counties and municipalities to enter into contract with the Administrative Office of the Courts to pay for the additional cost incurred for the use of temporary assistant attorneys. The 2000 State Appropriations Bill (S. L. 2000-67) expands the earlier legislation to include the additional cost incurred of other personnel. Specifically this includes judicial secretaries, temporary assistant public defenders, assistant clerks, deputy clerks, and other employees in the office of the clerk of court. Units of local governments that enter into contracts with Administrative Offices of the Courts and incur cost should budget and account for these expenditures as General Goverranent, Court Contracted Services. A revised Chart of Accounts section of the N. C. Department of State Treasurer Policies Manual to be issued will including the new expenditure account, account code number 4161. Changes in Billing for Medicaid Services for Area MHDDSAS Authorities Private providers of residential services for children and certain direct enrollment of independent practitioners that render services to Area Mental Health, Developmental Disabilities, and Substance Abuse Services Authorities are now directed to bill the. charges for these services that ' are to be paid by Medicaid directly to the Division of Medical Assistance. Previously the private providers were to bill the Area Programs. As a result, the Area Programs will no longer be responsible for monitoring the quality and thoroughness of services billed by these vendors, and therefore, will no longer receive the Medicaid administrative fee that is allowed for monitoring these vendor charges. The administrative fee could be as much as 16% of the charges associated with the Medicaid reimbursed services. The amount of decreased revenues varies depending on the Authority. The requirement for the residential providers was effective October 1, 2000 for certain residential providers with all residential providers required to be direct enrolled effective by luly 1, 2001. Direct enrollment of independent practitioners, including license psychologist, clinical social workers and clinical nurse specialist, was effe.ctive February 1, 2001. County and Area Authorities' Finance Officers hre encouraged to' determine the impact on their unit's budget and make necessary amendments to both revenues and expenditures accordingly. Any questions relating to this memorandum can be directed to Jim Burke at (919) 807-2383, 807-2398 (fax), orjames_burke~treasurer.state.nc.us.