When conducting a routine audit of the procedures followed for posting payments on accounts sent to the company’s collection attorneys, certain collection accounts are randomly selected for payment testing. This sample memo is used for confirming payment details of accounts selected from respective guarantors by the accounts receivable manager.

Through this letter, confirmation from guarantors is sought regarding service dates, account numbers and patient names, and for clarifying records of payments received after accounts are sent to the company’s outside collection attorneys for collection. Guarantors are asked to indicate if the payments are accurate/inaccurate and to return the letter. Any exceptions noted, along with supporting documentation, are to be furnished by the guarantor with the return letter.