Alabama § 40-26B-78 - Certified Public Expenditure Accounting.
Full text of Alabama Code of Alabama § 40-26B-78 — Certified Public Expenditure Accounting., with citation guidance and answers to common questions.
§ 40-26B-78. Certified Public Expenditure Accounting.
(a) Medicaid shall account for those federal funds derived from certified public expenditures by publicly and state-owned hospitals as those funds are received by Medicaid from the federal government.
(b) The certified public expenditure accounting shall be separate and distinct from the state General Fund appropriation accounting.
(c) Federal moneys accounted for shall not be used to replace other state General Fund revenues appropriated and funded by the Legislature or other revenues used to support Medicaid.
(d) The moneys obtained by Medicaid from hospital certified public expenditure certifications shall be used only as follows:
(1) To make disproportionate share hospital payments under this article;
(2) To reimburse moneys collected by the department through error or mistake under this article; or
(3) For any other permissible purpose allowed under Title XIX of the Social Security Act.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26B-78
What does Code of Alabama § 40-26B-78 cover?
Section 40-26B-78 ("Certified Public Expenditure Accounting.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-26B-78?
A common citation format is "Code of Alabama § 40-26B-78" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-26B-78 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.