TN 1 (07-97)
HI 01015.015 Special Considerations
HI 01015.020 above describes the accounts and when entries will be made to them. However, it is important that we reiterate here the proper handling of medical and hospital insurance funds. Generally, insofar as HI and SMI are concerned, the program service centers will usually be involved only in collections and deductions of premiums. All premium collections and deductions are entered to the collection accounts— never directly to the trust funds.