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Indian Health Service The Federal Health Program for American Indians and Alaska Natives


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Transmittal Notice 05-12


TN 2005-12
11/21/05

BACKGROUND:

This is to transmit a copy of the Part 5, Chapter 1, “Third-party Revenue Accounts Management and Internal Controls,” Indian Health Manual (IHM).  This chapter establishes the Indian Health Service (IHS) policy for recording, controlling, and otherwise accounting for patient-related resources; and ensures the accuracy and timeliness of receivable and revenue reporting in the financial statements of the IHS.  This chapter also establishes specific internal controls to safeguard and properly account for revenue and related assets, and defines the authorities for collecting debts owed the IHS from third-party sources and non-beneficiary patients.

/Robert G. McSwain for/
Charles W. Grim, D.D.S., M.H.S.A
Assistant Surgeon General
Director, IHS


MATERIAL TRANSMITTED:

Part 5, Chapter 1, “Third-Party Revenue Accounts Management and Internal Controls,” IHM, including the chapter table of contents, and Manual Exhibits 5-1-A through 5-1-D.


MATERIAL SUPERSEDED:

Circulars 2001-08 (Second Interim Accounts Receivable Policy), and 2000-02 (Interim Accounts Receivable Policy)


MANUAL MAINTENANCE:

Remove and discard the current copies of IHS Circular No. 2001-08, "Second Interim Accounts Receivable Policy," and IHS Circular 2002-02 "Interim Accounts Receivable Policy," from your manual system binders.  Insert the attached copy of the Part 5, Chapter 1, “Third-party Revenue Accounts Management and Internal Controls,” IHM, including the table of contents, and Manual Exhibits 5-1-A through 5-1-D, in their proper place.


Distribution:  IHS-Wide
Date:  November 21, 2005


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