An accounting is done in order to reconcile the amount of funds excluded under the
PASS with the planned expenditures per SI 00870.070A.4.
When the PASS has sufficient time remaining in which to reconcile the funds excluded
with the planned expenditures, any adjustments to the amount of the set aside income
and resources will be made prospectively.
When the PASS has insufficient time remaining in which to reconcile the funds excluded
with the planned expenditures, adjustments may be retroactive, subject to administrative
finality, to the initial month of the PASS if needed. However, retroactive adjustments
will only be made when the plan is being suspended or terminated. Follow the directions
for reconciling a PASS in SI 00870.070.
Income may no longer be set aside under the plan if:
all of the expenses are paid; or
set-aside resources exceed the remaining planned expenditures and adding this excess
to any other countable resources would cause the applicable resource limit to be exceeded.