lsme: d. jones 1 detailed activities key activities role description role design and impact create...

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LSME: D. Jones

Detailed ActivitiesDetailed ActivitiesDetailed ActivitiesDetailed Activities

Key ActivitiesKey ActivitiesKey ActivitiesKey ActivitiesRole DescriptionRole DescriptionRole DescriptionRole Description

Role Design and Impact

Create RE document in system:•Verify coding necessary (depends on what is being billed)Verify RE document in system:•Confirm data entered correctly in system

•To create and process RE (AccountsReceivable) document

•Recognize that receivable event has occurred•Create RE document in MARS using Advantage•Verify RE document in MARS using Advantage•Provide initial approval of RE document

Business Area: Revenue and Receivables Business Area: Revenue and Receivables MARS Roadmap: Revenue and ReceivablesMARS Roadmap: Revenue and ReceivablesBusiness Area: Revenue and Receivables Business Area: Revenue and Receivables MARS Roadmap: Revenue and ReceivablesMARS Roadmap: Revenue and Receivables

““To Be” To Be” Redesigned RoleRedesigned Role““To Be” To Be” Redesigned RoleRedesigned Role

Create & Process Accounts Receivable

Notes:Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS.“*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes.“(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

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LSME: D. Jones

Current to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts Receivable

Changed ActivitiesChanged ActivitiesChanged ActivitiesChanged Activities

Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed

Definition of TermsDefinition of TermsDefinition of TermsDefinition of Terms

Training and Skill NeedsTraining and Skill NeedsTraining and Skill NeedsTraining and Skill Needs


TimingTimingTimingTiming

•Create RE document in MARS using Advantage•Verify coding necessary (depends on what is being billed)•Verify RE document in MARS using Advantage•Provide initial approval of RE document

•Receivable Event- Event that results in a sum of money being owed to the Commonwealth, such as the performance of a service, the purchase of a good, or the levying of a fine.

Account receivable “subsystems” at the agency levelwill be going away for some, but not all agencies•Recognize that receivable event has occurred

•Confirm data entered correctly in system

Product TrainingMARS Revenue & ReceivablesPrerequisites: MARS Computer Based TrainingMARS Computer Literacy Training

•Edit- The system verifies all the accounting line information in the document for its validity (i.e. correct fund, agency, organization, program budget unit, combination). In addition, the system ensures that the document totalagrees with all line totals, the customer exists in the customer file, and that the billing code is valid.

July 1, 1999

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LSME: D. Jones

Current to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts ReceivableCurrent to New Role Comparison for Create & Process Accounts Receivable


Additional NotesAdditional Notes Additional NotesAdditional Notes

•This is a new, statewide accounts receivable system. Presently, agencies each have their own accounts receivable system. The accounts receivable “subsystems” at the agency level should go away after MARS is implemented for most, but not all agencies.Transportation will keep their own accounts receivable system because they have unique functionality which MARS is not designed to replace. In addition, ADVANTAGE will not replace the accounts receivable system used by the Revenue Cabinet to bill taxpayers.•Three levels of approval will be allowed. The agency must have at least one approval level.•There are field searches and “find code” help that can be used when preparing the RE document. However, it is not until an edit is performed on the document that the system will alert the user that something has not been entered correctly.•Imaging is not going to be in place July 1. This is included in the deferred mod for bar coding, scanning, etc.

Template KeyTemplate KeyTemplate KeyTemplate Key

Activities that will be completed via MARS have been highlighted through the use of italic, bold font.Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”.Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”.Detail activities are grouped according to the key activity (underlined) they support.MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm.

For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm.

Documents Relevant to RoleDocuments Relevant to RoleDocuments Relevant to RoleDocuments Relevant to Role

MARS Documents Documents Formerly Used

Customer (CU)Receivable (RE)Cash Receipts (CR)Non-Sufficient Funds (NF)Receivable Credit Memo (RM)Write-Off (WO)Cash Receipt (C1) [1]

DOA-02: Pay-In Voucher [1]

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LSME: D. Jones




•To approve RE (Accounts Receivable) document

•Edit RE document on-line •Approve RE document on-line•Process RE document by selecting “process/ run” on-line•Run RE document

Approve accounts receivable:•Access Approval document in task listing of Advantage•Approve RE document



Approve Accounts Receivable


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LSME: D. Jones

Current to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts Receivable


Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed





•Approve RE document on-line•Access Approval document in task listing of Advantage•Approve RE document•Edit RE document on-line•Process RE document by selecting “process/ run” on-line•Run RE document

Manual approval process

•Edit- The system verifies all the accounting lineinformation in the document for its validity (i.e. correct fund, agency, organization, program budget unit, combination). In addition, the system ensures that the document totalagrees with all line totals, the customer exists in the customer file, and that the billing code is valid.

MARS Revenue & ReceivablesPrerequisites: MARS Computer Based TrainingMARS Computer Literacy Training

July 1, 1999

N/A

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LSME: D. Jones

Current to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts ReceivableCurrent to New Role Comparison for Approve Accounts Receivable




•Within Advantage, the RE document will be routed to the individual for approval. •Note: Workflow rules must be written to ensure that documents are routed to the appropriate individual (typically, a supervisor or manager). If this individual does not perform the necessary actions in the timeframe allowed, the rules will send an update on the approval status of the document and it will also be capable of sending the document to the next appropriate individual. When the document is sent, it will appear in the individual’s task box in a pending approval status.•To approve the RE document on-line, an individual applies an approval level by selecting process/approve from the toolbar.•When the RE document is processed, it is a matter of selecting “process/ run” from the toolbar. This step is performed after the document has been edited by the system and is error free.







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LSME: D. Jones




•To document receipt of checks/ cash. Receive payments through mail or in person

Receive payments through mail or in person:•Compare check amount to remittance amount •Reconcile differences between check amount and remittanceamount•Prepare initial listing (“pre-list” or “transmittal letter”) of checks•Create Remittance Advice (if payment receive without it)•Endorse Checks



Initiate Cash Receipts


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LSME: D. Jones

Current to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash Receipts


Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the Same Activities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed




•Compare check amount to remittance amount •Reconcile differences between check amount and remittanceamount•Prepare initial listing (“pre-list” or “transmittal letter”) of checks•Create Remittance Advice (if payment receive without it)•Endorse Checks

“Pre-list” or “transmittal letter”- refers to the initiallisting of checks prepared during the documentationof check receipts

There is a deferred mod that will allow bar coding and scanning capability of the remittance advices (it will not bein place July 1).


N/A

N/A

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LSME: D. Jones

Current to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash ReceiptsCurrent to New Role Comparison for Initiate Cash Receipts




N/A







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LSME: D. Jones




•To begin the cash receipt process and handlepayments.

•Open all agency mail•Sort all agency mail•Route mail containing checks and/ or remittance advicesto the remittance processor

Sort all agency mail:•Sort agency mail based on contents



Cash Receipts Support


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LSME: D. Jones

Current to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts Support







•Open all agency mail•Sort all agency mail•Route mail containing checks and/ or remittance advicesto the remittance processor

For July 1, this will remain a manual process of openingthe mail. There has been talk of having a modernized frontend and possibly some type of high speed remittance processing in the future, but not by July 1 implementation.

N/A

July 1, 1999

N/A

N/A

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LSME: D. Jones

Current to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts SupportCurrent to New Role Comparison for Cash Receipts Support




•The “initiate cash receipt” role is distinct from the “create and process cash receipts” role in that initiating cash receipts is done manually, outside of the system prior to the creation and processing of cash receipts, which are done within MARS.•In some agencies, this role will be performed by a mailroom clerk who handles all of the agency mail, sorts it and routes it to the appropriate areas for further processing.•It has been noted that in some agencies, the same individual may currently execute the “cash receipts support” and the “initiate cash receipts” role. •Agencies will need to make sure that proper measures are taken to ensure adequate separation of duties and internal controls. No one individual should be performing all of the roles associated with cash receipts.







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LSME: D. Jones




Create and process cash receipts for checks and cash:•Verify checks and cash against pre-list•Record the RE (receivable) number and/or CR (cash receipt) number on the check•Follow-up where there are differences•Complete the Transmittal Form•Create CR document on-line in MARS (Advantage)•Apply first level of approval (not required- agency specific)

•To create and process a CR (cash receipt) document for checks and cash, or a C1 document for electronic receipts.

•Create and process cash receipts for checks and cash•Create and process electronic cash receipts

Create and process electronic cash receipts:•Notify Treasurer’s Office of Expected Amount•Create C1 document for expected amount•Route C1 to Treasury•(Electronic Receipt is sent to bank)•Bank tells Treasury receipt has arrived•Treasury approves and processes C1 (assuming no discrepanciesbetween expected amount and bank report)



Create and Process Cash Receipts


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LSME: D. Jones

Current to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash Receipts







•Pre-List- refers to the initiallisting of checks prepared during the documentationof check receipts•Transmittal Form- Manual form listing CR#’s, amounts,and the amount paid in cash. The purpose is to track cash.•C1 Document- Document used to process electronic receipts

•Create PIV (pay in voucher) document•Call Treasury when expecting an electronic receipt (new process for notifying Treasury)•Create PIV document for electronic receipt

•Create CR document on-line in MARS (Advantage)•Apply first level of approval (not required- agency specific)•Notify Treasurer’s Office of Expected Amount•Create C1 document for expected amount•Route C1 to Treasury•Treasury approves and processes C1 (assuming no discrepancies betweenexpected amount and bank report)

•Verify checks and cash against pre-list•Record the RE (receivable) number and/or CR (cash receipt) number on the check•Follow-up where there are differences•Complete the Transmittal Form•(Electronic Receipt is sent to bank)•Bank tells Treasury receipt has arrived


July 1, 1999

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LSME: D. Jones

Current to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash ReceiptsCurrent to New Role Comparison for Create and Process Cash Receipts




•The “initiate cash receipt” role is distinct from the “create and process cash receipts” role in that initiating cash receipts is done manually, outside of the system prior to the creation and processing of cash receipts, which are done within MARS.•The Treasurer’s Office is responsible for depositing the checks into the State depository (Farmer’s Bank). For deposits made into the local bank, this is performed by the field office employees.•In addition to a new form (C1), the timing of the electronic cash receipt process is new. Under the old system, a PIV was created when money from the electronic cash receipt had been received. Under MARS, the C1 document is created when the money is expected.•In MARS, the cash receipt process should take the same amount of time initially, but after proper training it should take lesstime. The new Treasury Cash Receipts tables should enhance the reconciliation process that must be made between Treasury and the bank.







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LSME: D. Jones




Approve cash receipts:•Access Approval document in task listing of Advantage•Approve CR document•Approve C1 document before routing to TreasuryRoute cash receipts to Treasury:•Route forms, CR & C1, to Treasury•Deliver checks & cash to Treasury with 2 copies of the Transmittal form

•Application of supervisory approval forcash receipts.

•Approve cash receipts•Route cash receipts to Treasury



Internal Approval of Cash Receipts


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LSME: D. Jones

Current to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash Receipts







Manual approval of PIV (system applied approval now)

•Access Approval document in task listing of Advantage•Approve CR document•Approve C1 document before routing to Treasury•Route forms, CR & C1, to Treasury

•Deliver checks & cash to Treasury with 2 copies of the Transmittal form


July 1, 1999

N/A

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LSME: D. Jones

Current to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash ReceiptsCurrent to New Role Comparison for Internal Approval of Cash Receipts



•Through workflow, the approval document appears in the task listing of Advantage.•In addition to the new CR & C1 forms, the electronic submission process for routing the CR & C1 forms to Treasury is new.•The system will allow agencies to see updates pertaining to their cash receipts by viewing various tables and inquiry screens.•For most agencies a managerial or supervisory position will approve the CR document. This personwill normally be a different person than the one that creates the document. In the smaller agencies, such as some of the boardsand commissions, the same individual could possibly perform both tasks.


N/A







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LSME: D. Jones




Approve cash receipts:•Verify cash receipts with Transmittal Form•Verify cash receipts against C1 and CR•Contact Agency for discrepancies (policy will require agencies to include name/number on forms)•Apply approval to C1 and CR documentsProcess cash receipts:•Process receipts- then system updated to reflect receipts

•To approve CR documents and C1 documents. •Approve cash receipts•Process cash receipts



Final Approval of Cash Receipts (Treasury)


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LSME: D. Jones

Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)







•Apply approval to C1 and CR documents•Process receipts- then system updated to reflect receipts

•Verify cash receipts with Transmittal Form•Verify cash receipts against C1 and CR•Contact Agency for discrepancies (policy will require agencies to include name/number on forms)

Routing through “workflow”- System enabled routing ofdocuments (i.e. when work automatically shows up in an individual user’s activity box as a task)


July 1, 1999

N/A

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LSME: D. Jones

Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)Current to New Role Comparison for Final Approval of Cash Receipts (Treasury)




•The Treasury does not have the authority to change the CR and C1 documents. Therefore, the Treasury must contact the agencies to resolve discrepancies between the cash receipts and the CR and C1 documents.•Once the receipts are processed by the system, the system updates various customer records as well.•Two new tables in MARS are worth noting:

•Treasury Cash-Receipt Table: lists all non-EFT cash receipts that have been approved and processed.•Treasury Electronic Fund (EFT) Table: lists all EFT receipts that have been approved and processed.

•The Treasury can access these tables but the agencies can’t. The purpose of the tables is to provide a comprehensive listing of all cash receipts. This should enhance and facilitate the reconciliation process.•There is a future mod pending to record cash in the local bank. If and when this occurs there will be a new type of Cash Receipt document that will not require the Treasurer’s approval, since this transaction involves the field offices recording cash receipts that are sent to the local bank rather than to the Treasurer’s Office.







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LSME: D. Jones




•To collect outstanding accounts receivables.

Collect Past-Due Receivables:•Establish flexible payment schedules•Modify flexible payment schedules, if necessary•Establish/ Modify collection cycle (one-time set-up)•Draft letters/ messages (one-time set-up)•Modify letters, if necessary•Monitor aging of account receivables by accessing tables•(MARS calculates the interest for late payments)

Initiate a Vendor Intercept:•Enter delinquent customer into Warrant Intercept Table (WINT)•(MARS prints letters automatically)•Mail letters•Research Non-Sufficient Fund (NSF) checks

•Collect Past-Due Receivables•Initiate a Vendor Intercept



Collection of Delinquent Accounts Receivables


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LSME: D. Jones

Current to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts Receivables







•The Intercept Process/ Vendor Intercept- Formally knownas a “vendor offset.” Describes a situation where the stateintercepts a check that is owed to an individual whois delinquent on accounts receivable. The state decreases the check based on the amount that the individual owes the state (i.e. personal service contract or tax returns.)•Delinquent Payment- Not received by due date•Collection Cycle- System enabled; Generates certain collection letters or dunning messages based on established time frames

Collect Past-Due Receivables:•Establish flexible payment schedules•Modify flexible payment schedules, if necessary•Establish/ Modify collection cycle (one-time set-up)•Draft letters/ messages (one-time set-up)•Modify letters, if necessary•Monitor aging of account receivables by accessing tables•(MARS calculates the interest for late payments)

Initiate a Vendor Intercept:•Enter delinquent customer into Warrant Intercept Table (WINT)•(MARS prints letters automatically)

•Mail letters•Research Non-Sufficient Fund (NSF) checks

Individual agency accounts receivables systems.

N/A

July 1, 1999

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LSME: D. Jones

Current to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts ReceivablesCurrent to New Role Comparison for Collection of Delinquent Accounts Receivables




•Agencies establish their own timing and content of letters concerning delinquent accounts receivables.•The statewide system for collecting delinquent accounts receivables is new. Previously, agencies each had their own system. The agency specific systems will be eliminated if they are replaced by MARS.•MARS will calculate the interest for late-payments. In the current system, interest is calculated by those agencies that have their own accounts receivables systems. For instance, the Revenue Cabinet charges their interest and late charges to bills that are delinquent. Since there is not a statewide accounts receivables system currently, this will be a new functionality from a central standpoint.•The agency with the delinquent MARS accounts receivables enters the receivables number and the vendor number into the Warrant Intercept (WINT) table. The system will check against this (WINT) table before it issues checks to the vendor.•Agencies decide individually whether to enter the name of a delinquent customer into the Warrant Intercept Table (WINT). However, certain payments are not subject to intercept. This will not change in MARS. These payments are usually classified as benefit payments such as:

•Welfare, Medicaid, and Medicare•community block grants•child support payments and reduced meal programs•pensions, retirement, and deferred comp payments to employees•appropriations made by the General Assembly

•The Treasury handles NSF (non-sufficient funds) check processing. A new Non-Sufficient Funds (NF) Document will be used for those NSF checks that are received that have an RE number. This document reestablishes the receivable and charges an NSF check charge. In addition, it updates the customer credit history tables.







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LSME: D. Jones




Initiate Customer Document (CU):•Establish new customers•Change information on existing customers

Route CU Document to Central Finance:•Receive notification from Central Finance that the customer information has been updated or not approved (via workflow)

•To request additions or changes to customer files. •Initiate Customer Document (CU)•Route CU Document to Central Finance



Maintain Customer Files


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LSME: D. Jones

Current to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer Files







CU Document- Document used to control updates to customer table

Initiate Customer Document (CU):•Establish new customers•Change information on existing customers

Route CU Document to Central Finance:•Receive notification from Central Finance that customer information has been updated or not approved (via workflow)

MARS Revenue & Receivables

Prerequisites: MARS Computer Based TrainingMARS Computer Literacy Training

July 1, 1999

N/AN/A

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LSME: D. Jones

Current to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer FilesCurrent to New Role Comparison for Maintain Customer Files




•The customer files (maintained via ADVANTAGE) will contain all of the customer information for those businesses and individuals, etc. that will be conducting business with the state. These files will contain the billing addresses, customers’ electronic funds transfer information that will allow the customer to pay the Commonwealth electronically.•The CU Document is routed to Central Finance to make sure that there is central authority of the customer files. Once Central Finance approves the document, the Customer File is updated. This process is designed to avoid duplication across agencies and more efficiently leverage customer information.•This process is entirely new, because there had not been a statewide customer file. Agencies had their own customer files. The agencies’ own customer files will be going away if their system is being replaced by MARS, and the agencies’ customer information will become a part of the MARS customer file.•There are multiple customer tables. All agencies will be able to view the customer table (CUST), which provides a means of obtaining customer information that will be necessary for preparing billings REs and Cash Receipts (CR). There will be other tables that will allow agencies to view the customer’s financial history and the customer’s credit history with the state. They can also use these tables to inquire on the customer balances, and other valuable information. Some of these customer tables may be agency specific in terms of access.







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LSME: D. Jones




•To write-off those accounts receivable that are considered to be uncollectable.

Write-off delinquent accounts receivable:•Schedule receivables on “Potentially Uncollectable” Tablefor write-off•Review Table•MARS generates write-off (WO) document •Approve Write-Off document (on-line)•Process Write-Off document (system command)

•Write-off delinquent accounts receivable



Write-Off Delinquent Accounts Receivable


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LSME: D. Jones

Current to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts Receivable






TimingTimingTimingTiming•Schedule receivables on “Potentially Uncollectable” Tablefor write-off•Review Table•MARS generates write-off (WO) document •Approve Write-Off document (on-line)•Process Write-Off document (system command)

Manual write-off process

MARS Revenue & Receivables

Prerequisites: MARS Computer Based TrainingMARS Computer Literacy Training

July 1, 1999

N/A

N/A

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LSME: D. Jones

Current to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts ReceivableCurrent to New Role Comparison for Write-Off Delinquent Accounts Receivable




•Agencies should consider the write-off option only after having tried to collect on the accounts. Agencies may solicit the assistance of central resources in their collection efforts.•Agencies decide individually which receivables to schedule on the “Potentially Uncollectable” Table. Before deciding to schedule receivables on this table, agencies must adhere to the Office of Controller’s guidelines as well as guidelines specific to the receivable.•Approving the Write-Off document is generally handled internally by the agencies, but for certain dollar thresholds, Write-Off documents will get sent to the Finance Cabinet- Office of the Controller for approval.•The write-off process will occur in the nightly cycle, but before it is written off the necessary approvals must be made on the Write-Off (WO) document that is created by the system. An agency must follow all the statutes and regulations applicable to the receivable before write-offs may be made.





