An administrator’s duties encompass nearly every aspect of managing the facility, from assisting in professional medical staff recruiting to ensuring the efficient operation of the laundry department. The administrator is the one person held accountable for the entire financial operation of the facility. This section explores individual functions, that the bookkeeper primarily records the daily cash transactions of the facility, keeping track of all money going out or coming in. The accountant uses the information compiled by the bookkeeper to generate reports on the facility’s financial standing. The section discusses the steps the administrator takes in strategic business planning for the facility. The administrator is responsible for the effective operation of the nursing facility to its residents and their significant others, to the employees, to the owner(s) or stockholders, and the facility’s governing body. When signs of ineffective financial management become apparent, the administrator is held accountable to each party.