5-10. AUDIT
The Patients' Trust Fund is audited annually and at any other time that the MTF
commander determines it appropriate. The audit is performed in accordance with AR 36-
75.
5-11. SUMMARY
When a patient is admitted to an Army hospital, he is offered the opportunity to
safeguard his funds and valuables by depositing them in the Patients' Trust Fund which is
an organizational unit of the hospital treasurer office, patient accountability branch, patient
administration division. The patient is informed that the hospital assumes no liability or
responsibility for items which are kept in the patient's possession. The custodian of the
Patients' Trust Fund is an officer, warrant officer, or civilian employee appointed by the
hospital commander. A patient may make an initial deposit upon admission, subsequent
deposits, and partial withdrawals during hospitalization and final withdrawal prior to his
departure from the hospital. Whenever possible, the procedures are a matter of direct
transaction between the patient and the custodian. If an intermediate recipient is needed
because the patient is unable to go to the custodian's office, the services of the
responsible individual (initial deposit) or intermediate individual (subsequent deposits and
withdrawals) are available. A witness, next-of-kin, or legal representative may sign for a
patient who is unconscious,
mentally incompetent, or physically unable to sign
authorization forms. Operating procedures are provided in accounting for funds and in
providing protective storage for valuables.
MD0752
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