(1) This section applies to:
(a) the crediting of an amount to the Income Management Record, or to a person's income management account, under this Part; and
(b) the debiting of an amount from the Income Management Record, or from a person's income management account, under this Part.
(2) The crediting or debiting takes effect at the time an entry recording the crediting or debiting is made in the accounts and records of the Department or the Human Services Department.