1. 2010 UBO/UBU Conference Health Budgets & Financial Policy 1 Briefing: Advanced MSA Accounting Date: 23 March 2010 Time: 1510 – 1600

2. 2010 UBO/UBU Conference Turning Knowledge Into Action 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. 2010 UBO/UBU Conference Turning Knowledge Into Action 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 http://www.tricare.mil/ocfo/mcfs/ubo/patcat.cfm

4. 2010 UBO/UBU Conference Turning Knowledge Into Action Verifying PATCATs Run the Preview List daily – Verify the PATCAT on all pending claims – Make corrections i.e., full addresses to avoid notify messages later or cancel invalid encounters Future accounts receivable reports will be generated from CHCS – make sure your AR is valid Provide remedial training to clinics on correct PATCATs – A PATCAT Finder Tool can be found on the UBO Web site at: http://www.tricare.mil/ocfo/mcfs/ubo/learning_center/tr aining.cfm http://www.tricare.mil/ocfo/mcfs/ubo/learning_center/tr aining.cfm 4

5. 2010 UBO/UBU Conference Turning Knowledge Into Action 5 Posting in CHCS Post payments to the appropriate patient account – Be sure to specify whether the payment is cash or check and post the correct check number – You can split a check between two or more accounts – Always reverse an incorrect posting then repost it right Verify the deposit voucher when all posting are completed – Go to MSA<MSR<FCV, print a draft DD 1131 – Go to MSA<MSR<CCR, print a report of posting activity to balance accounts by cashier/clerk – Verify all checks received have been posted correctly – Verify cash on hand with cash shown on the DD 1131 Finalize the deposit voucher in CHCS and print

6. 2010 UBO/UBU Conference Turning Knowledge Into Action 6 Processing Vouchers Review the voucher, sign and date – Verify that all funds are posted to the correct sales code – Verify the checks shown on the voucher equal the amount shown per sales code – Pen and ink changes, sign and date, make two copies Create a manual DD 1131 Cash Collection Voucher for MSA checks not posted in CHCS – Assign appropriate fund cite to checks received from other government agencies (CG, PH, NOAA, VA, NAF) – Give a photo copy of unidentified checks to the Budget Analyst to determine if they should be deposited and to assign a fund cite to use for depositing these funds

7. 2010 UBO/UBU Conference Turning Knowledge Into Action Processing Deposits When you have more than one voucher, total all the cash and checks then total all the vouchers. The two amounts should equal 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 – MTF policy may require daily deposits – Know the amount that can be held in your safe overnight as dictated by Base Security Forces Deposits must be processed through the bank, Finance, and the Cashier’s Cage on the same business day – Normally, deposit must be processed before 10:30 am or after 2:00 pm (check for times at your base) 7

8. 2010 UBO/UBU Conference Turning Knowledge Into Action 8 Verifying Deposits At the end of each month, deposit vouchers must be verified with your finance system. AF uses Commanders’ Resource Integration System (CRIS) 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 voucher # Note where to apply posted refunds or IPAC payments Research any postings that do not belong to your MTF Report misdirected posting to Finance Request a journal voucher for all incorrect postings

9. 2010 UBO/UBU Conference Turning Knowledge Into Action 9 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://www4.law.cornell.edu/uscode/#TITLES – http://www.tricare.mil/administration/policies.html http://www.tricare.mil/administration/policies.html – http://www.e-publishing.af.mil/ http://www.e-publishing.af.mil/ – http://npc.navy.mil/ReferenceLibrary/Publications/ http://npc.navy.mil/ReferenceLibrary/Publications/ – http://www.army.mil/usapa/ http://www.army.mil/usapa/ – http://comptroller.defense.gov/fmr/ http://comptroller.defense.gov/fmr/

10. 2010 UBO/UBU Conference Turning Knowledge Into Action 10 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

11. 2010 UBO/UBU Conference Turning Knowledge Into Action 11 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

12. 2010 UBO/UBU Conference Turning Knowledge Into Action 12 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

13. 2010 UBO/UBU Conference Turning Knowledge Into Action 13 Q&A Questions?