There is hereby created a restricted account in the General Fund for the receipt and deposit of moneys from the assessment, any Federal financial participation received by the Commonwealth as a direct result of the assessment and any penalties and interest received under section 810-A.¹ Moneys in the account are hereby appropriated to the department to fund nursing facility services provided by medical assistance nursing facility providers to the extent permitted by section 1903(w) of the Social Security Act (49 Stat. 620, 42 U.S.C. § 1396b(w)).