05 Dec Standards for patient receipts and accounting records
Accurate financial records and receipts are part of the professional practice requirements for the Chinese Medicine Board of Australia, health fund insurance agreements and part of the requirements of membership with AACMA. Some of these requirements for patient receipts are clearly defined by the CMBA Patient Health Records Guidelines, subsection 7: Accounting Records (https://www.chinesemedicineboard.gov.au/documents/default.aspx?record=WD12%2f8626&dbid=AP&chksum=EhgQbJNV4K6PQBnN8TulYw%3d%3d).
This document states that records must be accurate, legible, and recorded at the time of each visit. Further, receipts/invoices are to be itemised and created for each consultation/treatment and include the following details:
- Patient’s identity information
- Date and type of service performed
- Date of payment/s if different from the date of service
- Fees charged, with a breakdown of all costs for all treatments and products
- Date and number of tax invoice issued
- The name of the practitioner who provided the service
- Address where the service was provided with a contact telephone number.
There are additional requirements due to Health fund financial and billing standards. These include:
- Financial records include all data and records, including accounting records, whether created on paper, in writing or stored electronically relating to the fees, charges, costs, expenses in connection with services or goods supplied or to be supplied to customers.
- Financial records must be maintained in English, and be true, accurate and not misleading.
- All records are to be made as soon as practical after the completion of the service or provision of goods
- All invoices, receipts or accounts are to be on official stationery bearing an official stamp, logo or otherwise identifiable as an original document
- All invoices, receipts or accounts are to be issued in sequential order with an individual invoice/receipt number
- Are signed by you or your authorised representative (the name of the person signing the receipt must be clearly legible), except if the invoice is issued by email.
- All accounts are on single-sided paper if printed
- If a receipt or invoice is to be replaced, then the new receipt must be marked with ‘duplicate’ or ‘copy’, any duplicate which is issued after the original must include the date of the original invoice and original invoice number recorded on the new receipt.
- All receipts, invoices or accounts are to identify the provider name, provider numbers (CMBA registration number, AACMA member number and provider number for patient’s specific health fund), show if payment has been paid including details of payment type and date of payment, and show any discounts applied if applicable.
- Provide not only the provider name, but also the relevant business name, ABN, and contact details: including address & telephone number if different from the address of sale, and also include an email address.
- List the treated patient’s full name and address.