MEDICAL SERVICES ACCOUNT
Section I. INTRODUCTION
As explained in Subcourse MD0750, all patients, except newborn infants
hospitalized with their numbers and retired enlisted patients pay some portion of their
hospitalization. This lesson will explain how the medical services account (MSA) provides
for billing and collecting payment for medical care.
a. Purpose. The medical services account (MSA) is responsible for maintaining
accountability for inpatient and outpatient medical care; computing charges; submitting
billings; and processing collections, including collections by dining hall cashiers.
b. Applicability. Army regulations require MTFs worldwide to establish medical
service accounts. If the volume of medical care furnished on a reimbursable basis does
not warrant establishment of a medical services account, exception to such establishment
may be approved by the major commander. Such exception does not preclude
requirements for billing and collecting monies due and/or submitting internal and external
reports of medical care furnished.
c. Organization. In hospitals within CONUS, the MSA office is a section of the
Hospital Treasure Office, Patient Administration Division. In facilities such as U.S. Army
health clinics, the organization unit is designated MSA Offices by the MTF commander.
However, requirements for recording and collecting charges involve personnel actions in
various areas of a MTF. These areas include clinics and outpatient facilities, food service
dining halls, admission and disposition activities, and medical records and reports
a. Medical Services Accountable Officer (MSAO).
(1) The MSAO is appointed by written order of the MTF commander. The
MSAO may be a commissioned officer, a warrant officer, or a civilian employee. No one
of these is otherwise accountable for appropriated funds or government property;
however, he/she is accountable for or has custodianship of nonappropriated funds.
(2) In maintaining financial accountability for medical care furnished, the MSAO
computes charges for medical care provided eligible personnel at rates prescribed each