Practice Bookkeeper

**Practice Bookkeeper
- Detailed Job Description**

**Summary**

To process financial transactions & prepare monthly accounts to trial balance for the Practice and the Primary Care Network.

**Bank Account and Reconciliation**
- The bank accounts must be reconciled at least at the end of each month, but ideally should be checked daily. Bank statements can only be obtained on-line (Bankline). Ensure that all items on the bank statements can be identified and have been entered on the bank account in Sage. Reconcile the Sage bank account against the bank statement.
- Notify the secretaries of any receipts from insurance companies or solicitors for medical reports, giving as much detail as possible (who paid, patient’s name, policy number, etc.).

**Purchase Ledger and Payment of Suppliers**:

- On receipt of invoices from suppliers, enter invoices onto Sage.
- At least once a month arrange for payments to be made to suppliers.
- Prepare a list of payments to be made by BACS
- Enter the BACS payments onto Bankline. If any changes (e.g. to bank account details) or additions (e.g. new suppliers) need to be made, enter these first via the ‘Manage bulk lists’ option. Then enter the amounts to be paid to the relevant suppliers.
- The BACS needs to be authorised by two partners. Please allow at least a week for the signatures to be obtained and the 3 days bank clearance.
- Ensure that Direct Debit payments are recorded against invoices where relevant.
- Cheques and cash received.
- All cash, cheques and credit card payments must be properly recorded in Sage and cash and cheques paid into the Bank regularly.
- List cash, cheques and credit card receipts so that the payer, date of payment, reason for the payment and the amount is recorded. Use a spreadsheet such as ‘Bank Analysis’ in the Forms folder to record this.
- Prepare paying in slip, reconcile to listing above and pay into bank.
- Notify the secretaries of any receipts from insurance companies or solicitors for medical reports, giving as much detail as possible (who paid, patient’s name, policy number, etc.), unless cheques marked as having been seen by them already.
- Record receipts in Sage using the listing above.

**Petty Cash**
- Manage main petty cash float of £250.
- There is a float of £20 at front desk for patient change which will need to be topped up.

**NHS Income**
- We receive NHS Income mainly from NHS England and Hampshire and Isle of Wight ICB, some also comes from the Public Health department at Hampshire County Council. Payments from NHS England generally are made around the 25 of the month (main contract funding including QOF, premises reimbursements, Enhanced Services); last working day for Prescribing reimbursement (FP10/FP34D Claim).
- Breakdowns of each payment are provided via PCSE Online. Check this website around a week before payments are due to obtain these breakdowns.
- Check that payments are in line with contractual agreements (GMS Contract; QOF; Enhanced Services; Premises Reimbursements; GP Registrars; Prescribing). Reconcile actual payments received against expected receipts and where there are discrepancies query them with the relevant commissioning organisation.
- Enter receipts into Sage.

**Non-NHS Income**
- Non-NHS Income may arise from fees charged to patients for services not covered by the NHS, such as medical forms f, or from services provided to other organisations by the Partners.
- Fees charged to patients will usually be paid at reception. Cash/ cheques collected, or credit card receipt payments into the current bank account. The cash received at reception is kept in a locked box, and will need to be checked weekly, posted to Sage, and paid into the bank or used to maintain the petty cash float.
- The Medical Secretaries will usually send invoices to insurance companies/ solicitors/ other organisations for medical reports or copies of medical records.

**FP10/FP34D**
- Each month, a claim needs to be made for the cost of drugs personally administered in the practice (generally for injections carried out by GPs or nurses). This needs to be submitted to the NHS Business Services Authority by the 5 of the month following the one to which it relates.
- Prepare a monthly substitute FP34PD form. Claims for vaccines for Influenza, Typhoid, Hepatitis A, Hepatitis B can be summarised, claims for other drugs need to be separately analysed and original prescriptions submitted with the claim.
- Use PPA Calculator to obtain reimburse rate for the claim, and record in Sage.
- Reimbursement should be received 2 months after the month to which it relates e.g. claims for April should be paid in June.

**Enhanced Services**
- Enhanced services are services commissioned in addition to the basic GP service for which additional payments are made. Specifications are issued by the relevant commissioners which set out the scope of the services, how much will be paid and the conditions under which the payments are made. Mos