55 Pa. Code § 1189.74 – Auditing requirements related to resident personal fund management.

(a) The Department will periodically audit residents’ personal fund accounts.
(b) If discrepancies are found at audit, the county nursing facility shall make restitution to the residents for funds improperly handled, accounted for or disbursed. The Department may sanction the nursing facility in accordance with Chapter 1187, Subchapter I (relating to enforcement of compliance for nursing facility services).