JLN Process - Accounts receivable

Process Group

Accounting

Objective

Record financial transactions in general ledger for monies due to the insurance provider (i.e., capitation payments, donations, premium)

Input

• Summary of current outstanding premiums

• Summary of premium amounts received to date

• Summary of subsidy received from national/regional government agencies

• Summary of subsidy to be received

• Interest from investments

Output

• Report (daily/weekly) to policy maker and/or donor

• Update to general ledger

• Note general ledger is not covered under this step

Measurable Outsomes

• Visibility to incoming funds

• Bank reconciliation with the incoming funds (must match)

Sources

• Joint Learning Network, 2012

• File: NHIIS_Phase_1_Public_Report_JLN_IT_Workshop_FINAL_Jan182012_A4.pdf