(3) Deposits of deceased patients. Funds and valuables left on deposit by
patients who have died are disposed of in conformance with AR 638-1.
5-8. ACCOUNTING FOR FUNDS
The procedures outline in the following paragraphs are applicable primarily to those
MTF having a relatively large volume of transactions. Local modifications are made to suit
the requirements of individual facilities. These modifications require the approval of the
MTF commander and must comply with the intent of this regulation.
a. Summary of Deposits and Withdrawals. At the close of business each day, a
summary of deposits and withdrawals is prepared DA Form 4665-R (Patients' Trust Fund -
Daily Summary Record) (see figure 5-5) which is reproduced locally. Each transaction
involving a deposit or withdrawal from the PTF is posted separately to the summary
showing the patient's name, the register number, the amount of deposit or withdrawal,
and a breakdown by cash or check. Totals from the summary are entered daily on DA
Form 4128 (Patients' Trust Fund Journal).
b. DA Form 4128 (Patients' Trust Fund Journal). This journal (see figure 5-6)
contains a daily summary of all money transactions with the PTF. Detailed entries of
money transactions and deposits or withdrawals of valuables are entered in this journal.
(1) General. The following instructions are used in maintaining the journal.
(a) Column a.
Enter the date of entry.
(b) Column b.
Enter the total amount of receipts for the day.
(c) Column c.
(d) Column d.