16 Del. Admin. Code § 20000-20630
After taking all of the above appropriate income disregards, any remaining income will be applied toward the cost of care in the facility. The cost of care computation is totally distinct from the eligibility computation. For instance, the $20.00 that is disregarded from income when determining if an applicant is eligible is not disregarded when budgeting for patient pay amount.
Another example is that any "infrequent and inconsequential income" (gifts, contributions and interest amounting to less than $20.00 per month and received less than quarterly) that is disregarded for the eligibility determination would be counted as available income when computing the budget for the nursing facility recipient.
In some cases, the amount protected for the recipient's direct personal needs may accumulate in a savings account. Even when the individual has no immediate use for such income, personal needs monies are not to be applied towards medical care costs. However, should the amount accumulated exceed the resource limit, the recipient becomes temporarily ineligible for Medicaid. At that time, any amount above the resource limit may be applied to medical cost.
16 Del. Admin. Code § 20000-20630