4-4.
FILES
a. Active Accounts Receivable File. This is an active ledger card file containing
DA Forms 3153 (MSA Patient Ledger Card) for the following: inpatients, discharged pay
patients with balances due; outpatients granted additional time for payments of charges;
and discharged patients with paid-in-full accounts pending completion of month-end
processing. The forms are filed in any sequence that aids in preparing DA Forms 3154
(MSA Invoice and Receipt) and MSA reports.
b. Inactive Accounts Receivable File. This is an inactive ledger card file which
contains DA Forms 3153 other than those in paragraph a above. Included are ledger
cards for accounts paid in full (after completion of month-end processing) and delinquent or
uncollectible accounts transferred to the finance and accounting officer for collection. The
files are maintained in alphabetic sequence by month and retained by fiscal year.
c. Invoice and Receipt Files.
(1) Invoice suspense file. This is an alphabetic file of unpaid DA Forms 3154
(copies 3 and 4) maintained by the MSA cashier.
(2) Invoice issued file. Copy 2 of DA Forms 3154 which have been issued are
filed numerically. The file also contains each mutilated or spoiled DA form 3154 which is
interfiled as an entire set.
(3) Invoice chronological file. This file contains receipted (paid) DA Forms
3154 (copy 3) maintained by the MSA ledger clerk in alphabetic order by date.
Section III. INPATIENT LEDGER CARD PROCEDURES
4-5.
INITIATION OF LEDGER CARD
a. DA Forms 3153 (MSA Ledger Card) are initiated in the Admission and
Disposition Office for each patient admitted except retired enlisted and newborn infants
hospitalized with their mothers. The DA Forms 3153 and DD Forms 139 are forwarded to
the MSA ledger clerk(s) the next morning along with the Admission and Disposition (AAD)
Report.
b. The ledger clerk reconciles the cards with the AAD Report to make sure that a
ledger card has been received for each accountable patient that was admitted or changed
to pay status (i.e., newborn infant from nonpay to pay patient).
MD0752
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