Statewide Accounts Receivable Program

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. 

The AR quarterly reports for this fiscal year (2016 - 2017) will be due 30 days from the end of each quarter.  The due dates are as follows:

Quarter Ending Due Date
September 30, 2016 Monday, October 31, 2016
December 31, 2016 Monday, January 30, 2017
March 31, 2017 Monday, May 1, 2017
June 30, 2017

Annual Report – Memo from Controller


AR Quarterly Worksheet