(a) A program provider must implement this division according to the generally accepted accounting principles of the American Institute of Certified Public Accountants.(b) A program provider must develop and implement written policies and procedures regarding personal funds that protect the financial interest of an individual and, at a minimum, require the program provider:(1) to instruct an individual in handling personal funds consistent with the individual's abilities and understanding;(2) to allow an individual to hold and manage personal funds to the extent of the individual's abilities; and(3) to comply with 20 CFR Part 404, Subpart U, and 20 CFR Part 416, Subpart F, if the Social Security Administration has appointed the program provider as the representative payee.(c) A program provider must reimburse an individual for personal funds lost or stolen while the funds are under the program provider's control.