Statewide Accounts Receivable Program

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Pursuant to State statute, the State Controller has implemented a Statewide Accounts Receivable program. As part of this program, the State Controller is directed by State statute to:

Monitor the State’s accounts receivable collection efforts
Coordinate information, systems and procedures between State agencies to maximize the collection of past-due accounts receivable
Adopt policies and procedures for the management and collection of accounts receivable by State agencies
Establish procedures for writing off accounts receivable and for determining when to end efforts to collect accounts receivable after they have been written off
Examine the policies and procedures submitted by a State agency to determine whether they are consistent with statewide policies and procedures adopted by the State Controller

This program is applicable to state agencies. § 147-86.20(5) defines state agencies as any department, institution, board, commission, committee, division, bureau, officer, official or any other entity for which the State has oversight responsibility, including but not limited to, any university. However it does not include a community college, a local school administrative unit, an area mental health unit, developmental disability, substance abuse authority or the General Court of Justice.

Following are links to the statewide accounts receivable policies, applicable state statutes, and procedures and forms issued by the State Controller. Forms include: worksheets enabling quarterly and annual submission of accounts receivable data to the State Controller; and a pro forma document used by agency management to certify to the State Controller compliance with state accounts receivable reporting and compliance requirements. Also following is a link to the Office of the State Controller’s Statewide Electronic Commerce program where the receipt and disbursement of funds by methods of electronic commerce are discussed.

Statewide Policies and Procedures
Title	Effective Date	Revision Date
Agency Policy Development	07/01/05	07/31/08
Agency-Defined Receivables Systems	07/01/05
Accounts Receivable Collection	07/01/95
Minimum Identifying Information	07/01/95
Use of Specific Collection Techniques	07/01/95
Past-Due Account Collection Guidelines	07/01/05
Interest and Penalty Fees	07/01/95
Setoff Debt Collection Program	07/01/95
Provision of State Services to Delinquent Debtors	07/01/95
Referral to the Attorney General's Office	07/01/05
Establishing an Allowance for Doubtful Accounts	07/01/95
Uncollectible Accounts	07/01/95