Section 200 - Accounts Receivable

Techniques for collection of accounts receivable shall include use of credit reporting bureaus, judicial remedies authorized by law, and administrative setoff by a reduction of an individuals tax refund pursuant to the Setoff Debt Collection Act, Chapter 105A of the General Statutes, or a reduction of another payment, other than payroll, due from the State to a person to reduce or eliminate an accounts receivable that the person owes the State...

Agencies and institutions should ensure that accounting and financial management systems are adequate to properly account for, record, and manage receivables, whether those systems are manual or automated...

State agencies must establish internal policies and procedures for the collection of accounts receivable consistent with statewide accounts receivable policies and procedures adopted by the State Controller and the following statutory requirements...

Management should establish an allowance for doubtful accounts to reflect the amount of an agency’s receivables that management estimates will be uncollectible...

State agencies will develop and implement internal policies and procedures to charge, as directed and in the manner prescribed by State Statute, interest and a late penalty fee on past-due accounts receivable...

State agencies should obtain the following minimum prescribed information on prospective debtors, wherever practical...

All accounts sent to the Office of the Attorney General will go through the following procedure...

Agencies and institutions shall develop internal policies and procedures for delaying or withholding certain state services to persons who refuse to pay their debts...

The Attorney General’s Office is the primary agency responsible for the provision of all legal services and advice related to the collection of accounts receivable. For detailed procedures regarding submission of past-due accounts, please contact the Attorney General’s Office or the appropriate legal counsel...

Accounts should be written off an agency’s financial accounting records when all collection procedures, including those required by the Office of the Attorney General (OAG), have been conducted without results and management deems the accounts uncollectible...

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