Section 4300.68. Title to fixed assets

(a) Title to fixed assets, excluding real estate, acquired with mental health and mental retardation funds shall remain with the county/joinder.

(b) Income received by the county program when disposing of fixed assets obtained with mental health and mental retardation funds shall be used to reduce gross expenditures submitted by the county program for Departmental participation. The county may reimburse the Department in direct proportion to the Department’s participation in the purchase of the fixed assets—either 90% or 100%.

(c) Fixed assets acquired with mental health and mental retardation funds shall be solely for the benefit of the mental health and mental retardation program. If fixed assets are transferred from the mental health and mental retardation program, the county/joinder shall reimburse the Department for its percentage of the remaining value of the equipment based on an independent appraisal of the value of the fixed assets. The county program may not transfer fixed assets purchased with categorical funding to another component of the county program without the prior written approval of the appropriate program deputy secretary.

Notation

Cross References

This section cited in 55 Pa. Code § 4300.41 (relating to applicability).