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Briefing: MSA Accounting for Beginners

Briefing: MSA Accounting for Beginners. Date: 22 March 2010 Time: 1110 – 1200. Objectives. Outline the MSA Accounting process Which regulations are applicable What accounting reports reflect reimbursements What can MSA collections be used for according to appropriation law?.

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Briefing: MSA Accounting for Beginners

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  1. Briefing: MSA Accounting for Beginners Date: 22 March 2010 Time: 1110 – 1200

  2. Objectives • Outline the MSA Accounting process • Which regulations are applicable • What accounting reports reflect reimbursements • What can MSA collections be used for according to appropriation law?

  3. Starting the Process • The MSA accounting process starts with the PATCAT • The patient category, or PATCAT, determines whether someone will be charged for the care provided • It is vital that patients are registered properly and the proper registration selected for the care provided • It also determines who will pay for the care • It determines the forms to be used to bill for services • The current PATCAT tables can be found at http://www.tricare.mil/ocfo/mcfs/ubo/patcat.cfm

  4. Processing Deposits • Post payments to the appropriate patient account • Verify the deposit voucher when all posting are completed • Finalize the deposit voucher in CHCS and print • Review the printed voucher for errors, make corrections, sign and date, make two copies

  5. Processing Deposits • Create an SF 215 Deposit Ticket for the deposit amount • IAW DoD FMR Volume 5, Chapter 5, a deposit must be made when the $5,000 threshold has been reached • Deposits must be processed through the local bank, ALO, and the Cashier’s Cage on the same business day

  6. Verifying Deposits • At the end of each month, deposit vouchers must be verified with Finance • Pull a report after end-of-month closeout to verify each line of accounting is posted correctly • Amounts should be posted by sales code and by voucher number • Research any postings that do not belong to your MTF • Report misdirected posting to Finance • Request a journal voucher for all incorrect postings

  7. Applicable Regulations • DoD 6010.15, Military Treatment Facility Uniform Business Office (UBO) Manual, lists all regulations applicable to the UBO and MSA process • Regulations can be found at: • http://www4.law.cornell.edu/uscode/#TITLES • http://www.tricare.mil/administration/policies.html • http://www.e-publishing.af.mil/ • http://www.npc.navy.mil/ReferenceLibrary/Publications/ • http://www.army.mil/usapa/ • http://comptroller.defense.gov/fmr/

  8. Reimbursement Accounting Reports • Selective Transaction History (STH) • Shows voucher transactions • Monthly Medical Services Activity Report in CHCS • Provides a total of reimbursements posted for the month by sales category • Monthly Medical Services Activity Detail Report in CHCS • Shows funds collected by account number and remaining balances

  9. How Can MSA Funds Be Used? • In accordance with DoDI 6015.23, Delivery of Healthcare at Military Treatment Facilities: Foreign Service Care; Third-Party Collection; Beneficiary Counseling and Assistance Coordinators (BCACs): Funds collected under the TPC Program shall be used, except for amounts needed to finance collection activities, to enhance healthcare services. All money deposited falls under the same auspices of fiscal law as the DHP appropriations.

  10. Summary • The MSA Accounting process starts with proper classification of patients and ends with adding funds to the O&M budget • Throughout each step of the process, checks and balances must be performed • Any errors found can easily be corrected

  11. Q&A • Questions?

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