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Instructions for Completion of the DHHS Cash Management - NC

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					Department of Health and Human Services                                            Cash Management Plan
                    Instructions for Completion of the DHHS Cash Management Plan
                    Supplement Forms

                    The Supplement Forms:
                    There are five Supplement Sections. A separate Excel spreadsheet is included
                    in this workbook that lists the cash management tasks for each Supplement
                    Section. The Five Supplement Sections are as follows:
                    Cash Receipts
                    Accounts Receivable /Billing
                    Cash Disbursements
                    Inventory Management
                    Listing of Cash Funds and Credit Cards


                    DHHS Policy - Who is required to complete the Supplement Forms:
                    Most of the tasks listed in the Supplement Sections are performed by
                    employees under the supervision of the DHHS Controller' Office, and the
                    Supplement Forms will be completed by the responsible DHHS Controller's
                    Office Sections. Some of cash management tasks listed are performed by
                    DHHS division/ institution employees. In cases where division institution staff
                    perform any cash management tasks listed in the Supplement Sections the
                    division/institution must complete the applicable Supplement Sections and
                    forward them to the Chief of the DHHS Controller's Office Account Receivable
                    Section for approval by the Controller and inclusion in the DHHS Cash
                    Management Plan.


                    After the initial completion and submission of the Supplement Forms to the
                    DHHS Controller's Office, updated supplement forms must be submitted if the
                    position numbers assigned to a cash management task listed in one of the
                    Supplement Sections changes. The Supplement Forms must be kept current
                    to avoid audit exceptions. Revised Supplement Forms are to be submitted to
                    the DHHS Controller's Office Accounts Receivable Section. The following are
                    instructions for completion of each supplement form: Excel 7.0 users can
                    access the instructions on each form by selecting the "View Comments"
                    command when a red tab appears in the upper right corner of a spreadsheet
                    cell that contains a heading.




                                                                                                4/6/2011
                                       P
db36e5f3-9809-4366-a6db-d51533bd27ed.xls age 1 of 10
Department of Health and Human Services                                            Cash Management Plan

                    Cash Receipts Section Instructions:

                    1. Enter the position number of the employee who is primarily responsible for
                    performing each task listed in Column A in Column B on the same line as the
                    Task Description. Enter the position number of the employee designated to
                    serve as backup to the position number listed in Column A. in Column C on the
                    same line as the task description. Use columns D-I where applicable to list
                    primary and backup position numbers when the task is performed in more than
                    one physical location or organizational sub unit by different positions.

                    2. Repeat Step 1. for each task listed in Column A that is performed by
                    employees of the division/institution/ or other organizational unit this
                    Supplement form covers.

                    Accounts Receivable/Billing Section Instructions:


                    1. Enter the position number of the employee who is primarily responsible for
                    performing each task listed in Column A in Column B on the same line as the
                    Task Description. Enter the position number of the employee designated to
                    serve as backup to the position number listed in Column A. in Column C on the
                    same line as the task description. Use columns D-I where applicable to list
                    primary and backup position numbers when the task is performed in more than
                    one physical location or organizational sub unit by different positions.

                    2. Repeat Step 1. for each task listed in Column A that is performed by
                    employees of the division/institution/ or other organizational unit this
                    Supplement form covers.

                    Cash Disbursements Section Instructions:
                    Description. 1. Enter the position number of the employee who is primarily
                    responsible for performing each task listed in Column A in Column B on the
                    same line as the Task Description. Enter the position number of the employee
                    designated to serve as backup to the position number listed in Column A. in
                    Column C on the same line as the task description. Use columns D-I where
                    applicable to list primary and backup position numbers when the task is
                    performed in more than one physical location or organizational sub unit by
                    different positions.

                    2. Repeat Step 1. for each task listed in Column A that is performed by
                    employees of the division/institution/ or other organizational unit this
                    Supplement form covers.
                    .
                    Inventory Section Instructions:




                                                                                               4/6/2011
                                       P
db36e5f3-9809-4366-a6db-d51533bd27ed.xls age 2 of 10
Department of Health and Human Services                                             Cash Management Plan
                    1. Enter the position number of the employee who is primarily responsible for
                    performing each task listed in Column A in Column B on the same line as the
                    Task Description. Enter the position number of the employee designated to
                    serve as backup to the position number listed in Column A. in Column C on the
                    same line as the task description. Use columns D-I where applicable to list
                    primary and backup position numbers when the task is performed in more than
                    one physical location or organizational sub unit by different positions.


                    2. Repeat Step 1. for each task listed in Column A that is performed by
                    employees of the division/institution/ or other organizational unit this
                    Supplement form covers.


                    Cash Funds and Credit Cards Listing Section:
                    Instructions For Listing All Petty Cash, Change and Revolving Funds:

                    1. Enter the description and reimbursing budget code/company/center for
                    each petty cash, change or revolving fund on a separate line in Column A
                    under the caption 'Listing of All Petty Cash, Change and Revolving Funds.

                    2. Enter the authorized amount for each fund Column B on the same line
                    with the fund's description .

                    3. Enter the position number of the primary custodian of each fund in Column
                    C on the same line with the fund's description . Use columns E, G, I only if
                    needed to identify multiple locations such as business office, cafeteria, wards,
                    canteen etc.)

                    4. Enter the position number of the employee who serves as backup to the
                    primary fund custodian on the same line with the fund description in Column
                    D. Use columns ,F, H & J only if needed to identify multiple locations such as
                    business office, cafeteria, wards, canteen etc.)

                    5. Be sure to delete the example line prior to submission of this form.




                                                                                                 4/6/2011
                                       P
db36e5f3-9809-4366-a6db-d51533bd27ed.xls age 3 of 10
Department of Health and Human Services                                             Cash Management Plan

                    B. Agency Credit Card Listing Instructions:
                    1. List the credit card number for each agency credit card in Column A under
                    the heading Listing of Agency Credit Cards.

                    2. Enter the name of the issuing bank in Column B on the same line with the
                    reedit card number.

                    3. Enter the position number of the card custodian in the Column D on the
                    same line with the credit card number.

                    4. Enter the position number of the employee who serves as backup to the
                    primary fund custodian.

                    5. Be sure to delete the example line prior to submission of this form.




                                                                                               4/6/2011
                                       P
db36e5f3-9809-4366-a6db-d51533bd27ed.xls age 4 of 10
                                                                                                    DHHS
                                                                                             Cash Management Plan
                                                                                                    Matrix



                                           A                                  B                     C                    D                     E          F                     G          H                     I
1    Division/Institution:                                                        Location/Unit A                            Location/Unit B                  Location/Unit C                  Location/Unit D
2    Section:
3    Branch:                                                               Primary             Backup                  Primary            Backup       Primary             Backup       Primary             Backup
4    Cash Receipts Tasks                                                  Position No        Position No           Position No          Position No   Position No        Position No   Position No        Position No
6 Mail Receipts:
7      Opens Mail
8      Stamps "For Deposit Only" on checks or warrants
9      Enters checks received on the DHHS Mail Cash Receipts Log
10
11 Desk Receipts:
12     Performs Cashier functions at each location
13     Prepares the Daily Cash Report for cashier desk receipts
14
15 Depositing Receipts:
16     Prepares State Treasurer deposit slip

17     Reconciles deposit to Mail Receipts Log & Desk Receipts Report
18     Enters deposit into Cash Management Control System
19
20 NCAS Posting:
21     Prepares NCAS coding sheet
22     Reviews/Approves NCAS Coding Sheet
23     Enters NCAS coding sheet

24     Reconciles the deposit ticket to NCAS and the Mail Logs and Cash
25
26 Other Cash Control Functions:
27       Responsible for posting Personal Funds Accounts .
28       Responsible for monthly auditing of patient accounts.
29       Determines cash needs for each disbursement cycle.
30       Determines Federal and local share of cash requirements
31       Requests Federal Cash draws .
32       Prepares cash requisition to disbursing account.
33       Calculates and records earned revenues.
34       Balances NCAS cash receipts with each subsystem monthly.

35       Monitors Federal grant award balances and requests revisions.

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                                                                                                      DHHS
                                                                                           Cash Management Plan Matrix
                                                                                            Accounts Receivable Billing




                                        A                                      B                     C                    D                     E          F                     G          H                     I
1   Division/Institution:                                                          Location/Unit A                            Location/Unit B                  Location/Unit C                  Location/Unit D
2   Section:
3   Branch:                                                                 Primary            Backup                   Primary           Backup        Primary            Backup        Primary            Backup
4   Accounts Receivable/Billing Section - Tasks                            Position No        Position No           Position No          Position No   Position No        Position No   Position No        Position No
    Excel 7.0 users may select 'View/ Comments' to view instructions for
 5  completion of this form.
 6  Billing/Notice to Debtor:
 7    Prepares bills/invoices/debt notifications
 8    Sends out dunning notices
 9    Notifies counties of amount to be drafted
10    Assures that patients are billed monthly.
11    Assures that third party insurance is billed monthly.
12
13 Collection Process:
14 Computes/charges interest on past due accounts.
15 Computes/assesses penalty on past due accounts.
16 Prepares 30, 60, & 90 day past due letters .
17 Refers accounts to AG collection agencies.
18 Responsible for debt set off actions on accounts.
19 Follows up denied insurance claims.
20
21 Reports:
22 Prepares quarterly OSC report on A/R's
23 Prepares AG collection agency report
24
25 Other Accounts Receivable/Billing Functions:
26 Prepares monthly write-off list for submission to DHHS Controller.
27 Approves write-off of past due accounts for division/institution
28 Posts approved write-offs to account receivable.
29 Prepares/updates debt set-off list for submission to DOR.
30 Processes debt set-off collections.
31 Authorizes debt set-off refunds for payment.
32 Authorizes other refund of receipts for payment.
33 Authorizes patient deferred repayment plans for institution.
34 Authorizes compromise of account balance in excess of ATP.
35 Authorizes provider deferred repayment plans for DMA.
36 Authorizes recipient deferred repayment plans for DMA.
37 Authorizes audit disallowance deferred repayment plans.




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                                                                                                         DHHS
                                                                                                  Cash Management Plan
                                                                                                         Matrix



                                          A                                          B                     C                  D                     E           F                     G          H                     I
1 Division/Institution:                                                                  Location/Unit A                          Location/Unit B                   Location/Unit C                  Location/Unit D
2 Section:
3 Branch:                                                                        Primary              Backup              Primary              Backup       Primary              Backup      Primary              Backup

 4 Cash Disbursements Section - Tasks                                            Position No        Position No           Position No         Position No   Position No        Position No   Position No        Position No
 6 Pre-Audit of Disbursements Tasks:
 7  Receives vendor invoices w/supporting documentation
 8  Performs Pre-Audit of invoice for correct payee, math accuracy,
 9  matches invoice price and quantity to POs and verifies items ordered
10    have been received per receiving reports and packing slips.
11 Responsible for noting partial shipments on POs (done on-line in
12     NCAS)
13 Verifies company /account center coding on PO.
14 Responsible for ensuring that utility services invoices have been
15     reviewed and approved for payment by management outside
16     the Controller's Office in accordance with an official delegations
17     of approval authority
18 Responsible for ensuring that debit memorandums are used to
19     charge vendors for shortages, defective materials, etc.,
20     and approved by supervisory staff
21 Responsible for ensuring that constructions contract payments are
22     approved by the Budget Officer, retainages are correct and %
23     of completions is certified by the managing engineer or architect
24 Responsible for ensuring that Original invoices are utilized for
25     processing payments and to support the payment files
26 Responsible for pre audit of travel according to the CMP.
27 Responsible for pre audit of service contracts according to the CMP.
28 Responsible for pre audit of capital project payments according to the CMP.
29 Responsible for pre audit of financial assistance reimbursement requests.
30 Responsible for pre audit of other non PO invoices according to CMP.
31
32 NCAS:
33 Prepares coding and/or batching of vouchers for payment:
34           Processes employee travel reimbursements.
35           Processes purchase of services contracts payment requests.
36           Processes financial assistance reimbursement requests.




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                                                                                                    DHHS
                                                                                             Cash Management Plan
                                                                                                    Matrix



                                             A                                  B                     C                  D                     E           F                     G          H                     I
1 Division/Institution:                                                             Location/Unit A                          Location/Unit B                   Location/Unit C                  Location/Unit D
2 Section:
3 Branch:                                                                   Primary              Backup              Primary              Backup       Primary              Backup      Primary              Backup

 4   Cash Disbursements Section - Tasks                                     Position No        Position No           Position No         Position No   Position No        Position No   Position No        Position No
37           Processes purchase order invoices for payment.
38           Processes rent, utilities and other invoices for payment .
39           Processes capital project payment requests.
40    Reviews Control Group Status on NCAS daily for balanced
41      batches to ensure invoices vs. keyed information matches.
42
43   Check Preparation/Control
44    Reviews Control Group Status on NCAS daily for balanced batches
45        to ensure invoices vs. keyed information matches.
46    Controls access to the blank check stock and pre-print check stock
47    Cancels a previously written check.
48    Authority to re-issue a previously canceled check.
49    Controls the signature cartridge.
50    Responsible for signing of checks.
51    Responsible for storing signed, unmailed checks in secure location.
52    Responsible for ensuring that voided checks are kept and filed-
53      signatures are mutilated.
54    Performs NCAS check printer audit function and reviews
55      appropriateness of manual checks written.
56
57
58   Other Cash Disbursement Functions:
59     Responsible for preparation of the quarterly sales tax report.
60     Responsible for ensuring that Cost centers are charged only for
61       allowable benefiting, direct and indirect costs specifically
62       related to the program activity.
63     Responsible for ensuring that interfund and interbank account
64       transfers are approved by authorized management employees
65       outside the Accounts Payable and Cash Disbursing Section on
66       forms designed for this purpose.
67   Responsible for audit of Petty Cash fund(s).
68   Responsible for Audit of Change fund(s).
69   Insures that cost charged to Federal programs are allowable.
70   Balances NCAS cash disbursements with subsystems monthly.
71   Responsible for month end closing, balancing and certification.



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                                                                                                          DHHS
                                                                                                   Cash Management Plan
                                                                                                          Matrix
                                            A                                       B                     C                      D                     E           F                     G           H                     I
1 Division/Institution:                                                                 Location/Unit A                              Location/Unit B                   Location/Unit C                   Location/Unit D
2 Section:
3 Branch:                                                                       Primary              Backup                  Primary              Backup       Primary              Backup       Primary              Backup

4 Fixed Asset and Supply Inventory Tasks                                        Position No         Position No              Position No         Position No   Position No         Position No   Position No         Position No
     Excel 7.0 users may select 'View/ Comments' to view instructions for
 5   completion of this form.
 6   Availability of funds:
 7    Responsible for verifying with the Budget Officer
 8      that sufficient funds are available for available
 9       for purchase orders or contracts to be issued.
10    Responsible for entering purchase order and
11      contract encumbrances in NCAS.
12    Responsible for resolving NCAS budget
13     exceptions.
14    Responsible for verifying incoming shipments of

15      equipment and supplies against the NCAS receiving copy of the
16      purchase order and entering items received in NCAS
17
18   Inventory of Supplies:
19    Responsible as custodian of each inventory stock :
20   Warehouse
21   Pharmacy
22   Dietary
23   Housekeeping
24   Medical Supplies
25   Office supplies
26    Fuel
27   Tickets
28   Other - List
29    Responsible for verifying from Budget Officer that sufficient funds are
30   available for
           available for PO or contracts to be issued .
31    Responsible for the annual inventory of supplies.
32
33   Fixed Assets Inventory:

34    Responsible for the reconciliation of the FAS records to the NCAS
35        on a monthly basis.

36 Responsible for assuring that all fixed asset transactions are properly
37 entered in the Fixed Asset System.
38 Responsible for conducting the annual inventory of fixed assets, and
39 coordinates the physical inventory with the DHHS Controller's office
40 designated FAS employee.
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                                                                                                        DHHS
                                                                                           Cash Management Plan Matrix - Listings


                                        A                                           B                   C                        D                E                 F             G                H              I                     J
1 Division/Institution:                                                                                      Location/Unit A                         Location/Unit B                 Location/Unit C                  Location/Unit D
2 Section:                                                                     Cash                                                                     Cafeteria                       Canteen
3 Branch:                                                                      Fund                  Primary               Backup              Primary            Backup       Primary           Backup       Primary            Backup
4 Listing of Cash Funds and Agency Credit Cards                               Amount                Position No           Position No         Position No       Position No   Position No      Position No   Position No        Position No
  Excel 7.0 users may select 'View/ Comments' to view instructions for
5 completion of this form.
 6
 7    Listing of All Petty Cash, Change and Revolving Funds:
 8   Example:
 9   JUH Petty Cash Fund - BC XXXXX /251/111012010000                                   10,000              20-9901                  209902
10
11
12
13
14
15
16
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19
20
21
22   For Each Agency Credit Card Provide the following:

23                                                                                                                        Custodian           Position
24                             Credit Card Number                            Bank Name              Card Type               Name              Number
25 Example:
26 XXXX-XXXX-XXXX-XXXX                                                   Wachovia                VISA                 Jane Doe                      209901
27
28
29
30
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33
34
35
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43




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