MassHealth requires that nursing facilities and chronic disease and rehabilitation inpatient hospitals account for the balances of personal needs allowance (PNA) account funds. MassHealth has issued its annual LTC Bulletin for the accounting of balances of personal needs allowances (PNA) for residents in LTC facilities. For 2017, if a provider does not submit the PNA form by Monday, April 30, 2018, or if the filing is incomplete and not reconciled to the bank statement, the provider may be subject to administrative sanction.
Source: MassHealth