a. The total amount of transfers of delinquent or uncollectible accounts is posted to
DA Form 3929 in the credits column and is annotated "Transferred to Finance and
Accounting Officer."
b. The DA Form 3153 (MSA Patient Ledger Card) is annotated "Transferred to
Finance and Accounting Officer" with the date in the payments received column and the
balance due is liquidated. It is then filed in the inactive accounts receivable file.
4-14. OUTPATIENT CHARGES
When an outpatient is given care on a reimbursable basis, DA Form 3153 is
initiated by the outpatient clerk. The ledger card is given to the patient for presentation to
the MSA ledger clerk. The MSA ledger clerk then prepares DA Form 3154 and computes
the charges. The payment and posting of the charges are handled in the same manner as
for inpatient charges. The outpatient clerk presents the MSAO with a daily listing of
patients responsible for their outpatient charges. If collection for outpatient care is handled
by centralized billing by the U.S. Army Medical Command, the ledger cards are retained
until the end of the month and then transferred on DA Form 7A to the U.S. Army Medical
Command. An alternative method allows for outpatient clinic personnel to refer pay
patients to the MSAO for payment actions. Upon return to the outpatient clinic and upon
presentation of a properly annotated DA Form 3154, the pay patient may be rendered
treatment.
4-15. SUMMARY
The medical services account (MSA) is a system to maintain accountability for
medical care, compute hospital charges, submit billings, and process collections. In
accordance with requirements established by AR 40-335 and applying worldwide, each
Army medical treatment facility commander appoints a medical services accountable
officer and, if required, a deputy. MSA ledger clerks, MSA cashiers, and dining hall
cashiers are assigned in accordance with workload requirements. The two medical
services account forms which apply to individual patient accounts are DA Form 3153
(MSA Patient ledger Card) and DA Form 3154 (MSA Invoice and Receipt). They are
maintained in the active accounts receivable file, the inactive accounts receivable file, and
the invoice and receipt files. The MSA ledger clerk maintains, files, and enters amounts of
charges on these forms and the MSA cashier collects monies and receipts for payment.
MD0752
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