For a hearing-aid provider operating across several units, rationalising bank accounts affects the entire financial chain: patient payments, statutory and supplementary health insurance, suppliers and treasury movements. Reducing account numbers requires continuity of cash flows and their allocation to the correct entity.
Fictional case study. This scenario describes no actual business or patient. The approach proposed by Précis Consulting should be adapted to the relevant contracts, payers and organisation.
1. Start with the legal and operational structure
The illustrative network operates several centres. Its accounts were opened over time for local receipts, suppliers and everyday expenses. Teams want simpler access, fees and reconciliations while retaining visibility of each unit.
The first distinction is between the legal entity holding the account and the operating centre tracked analytically. Several units may belong to one company; a network may also contain several companies. The target banking structure follows this reality. It does not assume a single IBAN for every entity.
France’s Assurance Maladie distinguishes identification of each hearing-aid establishment from the company’s contracting arrangements. Professional registration includes bank details, and changes must be notified to the fund. The bank migration must preserve these relationships.
2. Inventory accounts and map every cash flow
For each account, record its holder, user units, permissions, services, fees and associated contracts. Review a representative period of activity, including infrequent flows. Classify each account: retain, change or close after migration.
| Flows in scope | Items to migrate | Required validation |
|---|---|---|
| Statutory and supplementary health insurance | Settlement details, billing references, responses and old receivables | Payer confirmation and reconciliation of receipts |
| Customers and patients | Cards, transfers and other payment methods actually used | Correct allocation of settlements, payments and refunds |
| Suppliers | Transfers, direct debits and schedules | Correct debit account, no duplication and monitored rejections |
| Treasury | Internal transfers, liquidity, fees and pending transactions | Reconciled balances, approved authority and available funds |
3. Secure health insurance receipts
Billing must distinguish the statutory insurance share (AMO), supplementary insurance share (AMC) and any patient-paid share, according to the individual claim and applicable arrangements. Maintain an aged receivables analysis by payer, entity and unit, including each invoice’s status.
For each fund, supplementary insurer or third-party payment operator, confirm the professional channel for notifying bank details, required documents, affected identifiers and effective date. Retain confirmations. Acceptance by one contact does not establish that every other payer has updated its records.
Where used, NOEMIE responses provide payment and rejection information. Their processing should be reconciled with the bank credit: invoice issuance, response receipt and confirmed cash receipt remain three distinct events.
4. Migrate customer and supplier flows too
Customer and patient payments
Update bank details on authorised documents and the payment journeys concerned. For cards, check merchant contracts, terminals and settlement accounts with the bank or payment provider. Reconcile gross card settlements, commissions and the net amount received.
If cheques or cash are used within the selected scope, update deposit and till procedures. Also provide for refunds and disputes. A customer payment must remain linked to its invoice and unit after migration.
Supplier payments
Inventory hearing aid manufacturers, landlords and service providers. Check the invoiced entity, benefiting unit and payment account. For direct debits, identify mandates and formalities to confirm with each creditor and bank. For transfers, check debit accounts and approval processes.
A cutover must identify batches already submitted and their status. Changes to supplier bank details require independent verification and recorded approval. Test rejections, recovery and scheduled payments, allowing for bank cut-off times.
5. Prepare transition liquidity
A dedicated forecast tracks old and new balances, expected receipts, committed payments and the necessary liquidity buffer. Arrange internal transfers with approved authority and correct accounting. Any concentration of funds between legal entities requires review of the applicable contractual and local framework.
Keep visibility of old accounts for late receipts, uncleared cheques, direct debits, fees and adjustments. Manage the coexistence period according to residual flows and confirmations received, without assuming a universal regulatory duration.
6. Run a pilot, then controlled migration waves
- Approve the target: accounts, holders, units, services and responsibilities.
- Prepare: partner notifications, configuration and security checks.
- Test: use a representative pilot scope covering receipts, suppliers and treasury.
- Decide: verify evidence of receipt, payment and reconciliation before expanding.
- Migrate: deploy in waves with a shared timetable and exception tracking.
- Close: authorise each closure after residual transactions are addressed and owners approve.
Fallback arrangements should specify which flows may resume through an old account and the approvals required. Restarting a payment requires checking its status to avoid a duplicate submission.
7. Reconcile, monitor and decide on closures
Reconcile billing system, accounting and bank data. A consolidated transfer may cover several invoices: payer details should explain the allocation. Track rejections, partial payments, old receivables and unidentified receipts separately.
Account closure relies on documented criteria: partners migrated, pending transactions addressed, balances explained, archives available and relevant contracts checked. The bank and authorised owners confirm the formalities applicable to the account.
8. Coordinate teams and measure quality
Treasury manages banks and liquidity; billing tracks payers; unit managers validate operational cases; business-side project support (AMOA) organises requirements and acceptance testing; application maintenance delivers agreed adaptations. A monitoring meeting shares decisions, incidents and next steps.
Measure flows still received into old accounts, reconciliation differences, aged receivables and rejections. Restrict health data to authorised people and actual needs; use appropriate internal references in financial tools, without adding clinical information to bank transaction descriptions.
Sources and references
- Assurance Maladie — Professional registration and billing arrangements (7 November 2023)
- Assurance Maladie — NOEMIE PS specification (June 2016)
- CNIL — Personal data security guide (2024 edition)
- Association of Corporate Treasurers — Cash Management Fundamentals (July 2016)
- Banque de France — Preparing a short-term business cash credit application (September 2023)
