Statewide Accounts Receivable Program

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(919) 707-0795 or

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.


Statewide Accounts Receivable Reporting: 2016 Workbook | Agency Letter of Certification

AR Quarterly Worksheet

Setoff Debt Collection - 2015

The 2015 Setoff Debt Collection data will be obtained in a survey format. For assistance or questions contact:

Accounts Receivable Reports

Statewide Accounts Receivable Reports: 2015 | Archives

Accounts Receivable Quarterly Activity

Other Links

Statewide Electronic Commerce Program

Vendor Attachment Presentation to Agencies
Financial Reporting Update - 7/28/16


Article 6B of Chapter 147 Statewide Accounts Receivable Program

§147-86.20 Definitions
§147-86.21 State agencies to collect accounts receivable in accordance with statewide policies
§147-86.22(a) Program
§147-86.22(b) Electronic Payment
§147-86.22(c) Collection Techniques
§147-86.23 Interest and Penalties
§147-86.24 Debtor information and skip tracing
§147-86.25 Setoff debt collection
§147-86.26 Reporting requirements
§147-86.27 Rules
Chapter 105A Setoff Debt Collection Act