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Section II:

Budget and Finance


Cash Management Plan


Table of Contents

Current Effective Date:


Revision History:


Original Effective Date:



Statutory Policy

Plan Administration

Management of Receipts

Cash Management Over Receipts:

Daily Deposit and Reporting Act G.S. 147-77 And G.S. 147-69.1
DHHS Policies to Assure Compliance
Deposit ith the State Treasurer
Third Party Checks Not Deposited – Exception DMA 3
Time Of Deposit Required For State Funds - DHHS Policy
State Treasurer/State Controller Approved Exceptions To Daily Deposit Of State Funds Under The Authority Of G.S. 147.77(Exception DHHS-2)
Deposit Of Funds Donated To State Facilities
Deposit of Moneys Received in Trust - Statutory Requirement
DHHS Policy Governing Deposit of Patient/Student Personal Funds - DHHS Exception 1
Acceptance of Funds as Trustee Policy
Authorization of Bank and Investment Accounts Policy
Funds To Be Deposited In The Form Received - Statutory Requirement
Control Over Cash Receipts Policy
Control Over Receipts Received by Mail
Control Over Cash Receiving Site
Control Over Receipt Books
Cashiering Operations Policy
Receipt Of State Or Client Funds By Employees Other Than The Designated Cashier, Mail Opener Or Ward/Unit Staff Persons
Processing Policy For Mail Containing Cash Receipts
Check Cashing Services Policy
Sales Receipts Policy
Drawing, Receiving And Depositing Federal Funds Policy
Returned Check Fee Policy
Deposit of State Warrants Policy
State Treasurer’s Deposit Procedures
Returned Items - State Treasurer’s Policy
Deposit of Foreign Checks - State Treasurer’s Policy
Money Deposited in Error - State Treasurer’s Policy
Management Of Receipts - Other Techniques Employed - OSC Policy
Electronic Payment Acceptance

Receipts, Required Components of DHHS Cash Management Plan Responsibilities Matrix Supplements

Accounts Receivable/Billing:

Billing and Collection - Statutory Requirement
Minimum Information To Be Collected From Clients And Debtors OSC Policy
Reporting Summary Accounts Receivable to the Sate Controller OSC Policy
Responsibility For Accounts Receivable Systems, Policies And Procedures
Agency Defined Receivable Systems - OSC Policybr> Time Of Billing For Accounts Receivable - DHHS Policy
Specific Collection Techniques - DHHS Policy
Use Of Collection Agencies And Credit Bureaus - DHHS Policy
Collection Of Audit Disallowance For Local Governments - DHHS Policy
Collection Of Audit Disallowances From Other Grantees - DHHS Policy
Payment Terms And Dunning Accounts - DHHS Policy
Referral of Accounts to the Attorney General- OSC Policy
Publications and Information Request Billings
Lien Filing On Past Due Accounts For DMH/DD/SAS Facilities Exception DMH/DD/SAS-3
Collection of Public Assistance Overpayments By County Departments Of Social Service
Inter-Agency Billing – Supporting Documentation
Recovery of Cost of Care and Treatment at DHHS Facilities – DHHS Policy Exception – DMH/DD/SAS-4
Ability to Pay Determination and Compromise of Accounts at DHHS Facilities
Allowance For Uncollectible Accounts for DHHS Facilities
Deferred Payment Plans DHHS Policy
Local Governments – Public Assistance Debt
Local Governments – Audit Disallowances
Hospitals, Nonprofits and Higher Education Agencies
Employees – Salary Overpayments
Deferred Repayment Plans for Cost Of Care And Treatment For Patients Of The Regional Psychiatric Hospitals, Special Care Centers, Mental Retardation Centers, Schools For Emotionally Disturbed Children, And Alcohol And Drug Treatment Centers Listed In G.S. 143-117
Medicaid Providers Deferred Repayment Plans Authorized
Garnishments, Liens And Judgments - DHHS Policy
Write-off Of Uncollectible Accounts - DHHS Policy
Write-off Procedures
Write-off of Interagency Receivables
Accounting for Receivables Written off
Redetermination of Ability to Pay Policy
Write-offs - DHHS Management Approvals Required
Write-offs - Balances of $25 or Less
EFT To Be Used In Collection Of Local Share Of Public Assistance Benefits From Counties
Credit Cards Not Accepted by DHHS
Interest and Penalty Fees - G.S. 147-86.23 Statutory Requirements
Debt Setoff Collection Against Individual Income Tax Refunds Policy
In-house Set-Off For Medicaid Provider Receivables
Reporting To The State Controller

Accounts Receivable/Billing - Required Components Of DHHS Cash Management Plan Responsibilities Matrix Supplements

Management of Disbursements

Cash Management Over Disbursements:

Funds Remain on Deposit Until Disbursement to Ultimate Payee
No State Funds May Be Expended Without An Authorized Budget
Pre-Audit of Disbursements Policy
Credit Card Disbursements
Information From Private Organizations Receiving State Funds, Information From State Departments And Agencies Providing State Funds G.S. 143-6.1
Mailing Checks Policy
Federal and Other Reimbursements Must Be Repaid To The Source Of State Funds
Financing Reimbursable Expenditures With State Appropriations Policy
Reconciliation of Bank Accounts Policy
Uncashed Public Assistance Checks Policy
Interagency Transfers And Payments Policy
Disbursements To Local Governments Policy
Time Of Payment For Goods And Services Received Policy
Disbursement Cycles Policy
Disbursement Of Special Appropriations - OSBPM Policy
Advance Of Financial Assistance Funds Policy
Advances to Area MH/DD/SAS Authorities
Capital Project Disbursements for DMH/DD/SAS
Employee Travel Advances Policy
Purchasing From Or Through State Employees Policy
Escheat Law - Unclaimed Property
Imprest/Petty Cash Fund Policy
Revolving Funds Policy
Patient/Student Personal Funds Disbursement Policy
Employee Time Sheets Required to Document Charges To Federal Grant Programs and Contracts Policy
DHHS Contract Reimbursement Request and Certification Policy
Electronic Payments Disbursements

Management of Inventory and Supplies

Cash Management Over Inventory and Supplies:

Inventory Quantity On Hand Policy
Purchase Requisition Policy
The Fixed Asset System (FAS) Responsibility

Inventory and Supplies - Required Components of DHHS Cash Management Plan Responsibilities Matrix Supplements:

Appendix – Attachments

Attachment 1 - Request for Exception of Cash Management Plan Policy/Approval
Attachment 2 – Nursing Facility Surety Bond Proceeds - Opinion of the Attorney General
Attachment 3 - Memorandum of Agreement Between the Division of Facility Services and the Division of Medical Assistance Concerning Nursing Facility Surety Bonds
Attachment 4 - Standard Procedure for Deposit of Funds Exempt From the Daily Deposit Act
Attachment 5 - DHHS Exemptions From the Daily Deposit Act – State Treasurer’s Approval Letters
Attachment 6 - DHHS Mail Cash Receipts Log Form
Attachment 7 - State Treasurer’s Letter – Handling Checks Where State is a Joint Payee
Attachment 8 – Deferred Payment Agreement for DHHS Facility Patient/Guarantor
Attachment 9 - DHHS Ability to Pay Agreement
Attachment 10 - DHHS Facility - Procedure for Determining Patient’s Ability to Pay
Attachment 11 - Sample Collection Letters
Attachment 12 - DHHS Certification of Cash Needs
Attachment 13 - Example Institution Personal Funds Policy
Attachment 14 - Delegation Of Disbursing Authority to DHHS Controller
Attachment 15 - Procedures for Disbursement of Special Appropriations
Attachment 16 – DHHS Cash Management Plan Responsibilities Matrix Supplement - Sample Forms and Instructions
Approved Requests for Exception of Cash Management Plan Policy Forms

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