Transmittal Notice 11-05
08/14/2011
BACKGROUND
The purpose of this Transmittal Notice (TN) is to transmit a copy of the Part 9, Chapter 5, "Journal Vouchers," Indian Health Manual (IHM). This chapter establishes the policy and procedures to ensure manual entry journal vouchers are properly prepared, supported by adequate documentation, reviewed, and approved; and that journal entries and supporting documentation are accessible to auditors. Properly prepared, authorized, documented, and reviewed manual entries are essential in providing assurance that the Indian Health Service (IHS) financial statements are fairly stated and meet audit standards surrounding proper authorization and documentation of transactions.
Yvette Roubideaux, M.D., M.P.H.
Director, Indian Health Service
MATERIAL TRANSMITTED
Part 9, Chapter 5, "Journal Vouchers," IHM
MATERIAL SUPERSEDED
None.
MANUAL MAINTENANCE
Insert the attached copy of the revised Part 9, Chapter 5, "Journal Vouchers," IHM, including the chapter Table of Contents, in its place after Part 9, Chapter 4, IHM. Log and file this TN in sequential order.
Distribution: IHS-wide
Date: August 14, 2011
