DA Form 3929: MSA Accounts Receivable Register Guide – U.S. Army form used in medical treatment facilities (MTFs) for managing the Medical Services Account (MSA). It serves as both a register for accounts receivable and a control ledger to track billed charges, payments, and accruals for patient care services.
This form supports accurate financial accountability for medical services provided to patients, particularly in manual or semi-automated accounting systems at Army hospitals and clinics. While many processes have modernized, understanding DA Form 3929 remains relevant for Army medical administration, auditing, training, and historical compliance.
What Is DA Form 3929?
DA Form 3929, titled MSA – Accounts Receivable Register and Control Ledger, is prescribed for use in Army Medical Service Account procedures. Its primary purpose is to record invoiced hospital charges, payments received, and month-end accruals for unbilled services.
It functions as a summary control tool that helps reconcile patient ledger cards (such as DA Form 3153) with overall MSA financial records. Key related forms include:
- DA Form 3153 (Medical Service Account Patient Ledger Card)
- DA Form 3155 (MSA Cash Record)
- DA Form 3154 (MSA Invoice and Receipt)
- DA Form 3156 (Statement of MSA Accountable Patient Days)
The form dates back to at least March 1976 and supports both manual and mechanized accounting systems in medical facilities.
Purpose and Importance in Army Medical Accounting
In Army MTFs, the MSA tracks charges for inpatient and outpatient care, subsistence, and other billable services, especially for non-active duty or specific patient categories. DA Form 3929 provides centralized control over accounts receivable by:
- Recording billed amounts from patient ledger cards.
- Tracking payments and adjustments.
- Posting month-end accrual entries for services rendered but not yet invoiced.
- Facilitating reconciliation and reversal of accruals in the following period.
This ensures proper billing to third parties, other government agencies, or applicable patients while maintaining financial integrity and compliance with Army regulations on patient administration and property/financial accountability.
Accurate use of the form helps prevent discrepancies in revenue recognition, supports timely collections, and aids in preparing financial reports or audits for the medical facility’s accounts.
How to Use DA Form 3929: Key Procedures
Recording Invoiced Charges and Payments
Ledger clerks post invoiced hospital charges and corresponding payments directly onto the form. These entries are typically derived from individual patient ledger cards (DA Form 3153) and daily cash records.
Month-End Accruals
At the end of each month, a one-line accrual entry records charges for services provided but not yet billed. This accrual is reversed at the beginning of the following month once actual billing occurs. This accrual accounting ensures proper matching of revenues with the period in which services were delivered.
Handling Subsistence and Dispositioned Patients
For enlisted patients being dispositioned, the form may record accrued subsistence charges (meals) separately from billed amounts. Supporting documentation, such as disposition notifications, backs these entries for billing via SF 1080 or similar vouchers.
Reconciliation
A control tape or listing of total charges from patient cards is reconciled against entries on DA Form 3929. This step is critical for internal controls and monthly closeout processes.
Note: Specific line-by-line instructions are found in historical subcourse materials (e.g., MD0752 Patient Accountability) and AR 40-400 series guidance. Always refer to the latest Army publications or your local MSA officer for current procedures.
Who Uses DA Form 3929?
- Medical Services Account Officers (MSAO) and ledger clerks in Army MTFs.
- Patient administration and finance personnel at Medical Department Activity (MEDDAC) and Medical Center (MEDCEN) facilities.
- Personnel involved in patient billing, collections, and financial reporting for eligible patients (including certain active duty, dependents, retirees, and others per entitlement rules).
It is most commonly associated with manual accounting systems, though elements may support interfaces with modern systems.
Related Regulations and Guidance
- AR 40-400 (Patient Administration): Provides overarching policy for patient management, entitlements, and medical services accounting in Army MTFs.
- Historical references in Army medical subcourses (e.g., MD0752) detail form usage alongside related MSA forms.
- Broader financial accountability principles appear in AR 735-5 and DA PAM 735-5, though those focus more on property.
For the most current practices, consult official Army Publishing Directorate (armypubs.army.mil) resources, local command policies, or updated medical finance guidance, as processes may integrate with electronic health record and billing systems.
Download and Access
DA Form 3929 is available through official military document repositories and knowledge online platforms. Search for the form number on authorized Army sites for the latest version or fillable PDF if available. Training materials often include examples and completed samples.
Best Practices and Common Challenges
- Maintain supporting documentation for every entry to facilitate audits.
- Perform timely reconciliations to avoid discrepancies in accruals and billings.
- Coordinate with patient administration for accurate disposition and eligibility data.
- Train new personnel on MSA procedures using official subcourses and regulations.
Proper use of DA Form 3929 contributes to the overall financial health and regulatory compliance of Army medical facilities, ensuring services are accurately accounted for and billed where required.
For official guidance tailored to your facility, contact your local MSAO, Patient Administration Division, or refer to current AR 40-400 and related publications. This article is for informational purposes and does not replace official Army directives.