(a)

(1) There is created within the Arkansas Medicaid Program Trust Fund a designated account known as the "Medical Transportation Assessment Account".

(2) The medical transportation provider assessments imposed under § 20-77-2803 shall be deposited into the Medical Transportation Assessment Account.

(b) Moneys in the Medical Transportation Assessment Account shall consist of:

(1) All moneys collected or received by the Division of Medical Services of the Department of Human Services from medical transportation provider assessments imposed under § 20-77-2803;

(2) Any interest or penalties levied in conjunction with the administration of this subchapter; and

(3) Any appropriations, transfers, donations, gifts, or moneys from other sources, as applicable.

(c) The Medical Transportation Assessment Account shall be separate and distinct from the General Revenue Fund Account of the State Apportionment Fund and shall be supplementary to the Arkansas Medicaid Program Trust Fund.

(d) Moneys in the Medical Transportation Assessment Account shall not be used to replace other general revenues appropriated and funded by the General Assembly or other revenues used to support Medicaid.

(e) The Medical Transportation Assessment Account shall be exempt from budgetary cuts, reductions, or eliminations caused by a deficiency of general revenues.

(f) (1) Except as necessary to reimburse any funds borrowed to supplement funds in the Medical Transportation Assessment Account, the moneys in the Medical Transportation Assessment Account shall be used only as follows:

(A) To make emergency medical transportation access payments under § 20-77-2809;

(B) To reimburse moneys collected by the division from medical transportation providers through error or mistake or under this subchapter; or

(C) To pay an annual fee to the division in the amount of three and three-fourths percent (3.75%) of the assessments collected from medical transportation providers under § 20-77-2803 each state fiscal year.

(2)

(A) The Medical Transportation Assessment Account shall retain account balances remaining each fiscal year.

(B) At the end of each fiscal year, any positive balance remaining in the Medical Transportation Assessment Account shall be factored into the calculation of the new assessment rate by reducing the amount of medical transportation provider assessment funds that must be generated during the subsequent fiscal year.

(3) A medical transportation provider shall not be guaranteed that its emergency medical transportation access payments will equal or exceed the amount of its medical transportation provider assessment.