TN 1 (07-97)
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.