Policy Manual sample

MDT Home Health Care Agency, Inc. ACCOUNTS RECEIVABLE RECONCILIATION PURPOSE To provide guidelines for the process of verifying the balance of accounts receivable. RESPONSIBLE PERSONNEL C.E.O. OBJECTIVES 1. To insure accuracy of the accounts receivable balance. POLICY Each month after the close of billing, the accounts receivable balance is compared with the prior month's balance adjusted for the current month's activity. Any discrepancy is identified, corrected, and documented. PROCEDURE ACTION RATIONALE 1. The agency's outside 1. This assures that all accounting firm reconciles computer systems patient the accounts receivable on accounting modules are a monthly basis. performed as designed, and that cash receipts have been processed correctly according to agency guidelines; they also provide reconciliation of cash activity. Home Health Agency Overall Plan and Budget F-18