Departmental Business Offices
| Step | Responsible Office | Responsible Position | Frequency | Procedure |
|---|---|---|---|---|
| 1 | Applicable Department | Department Head | As necessary | Ensures that due diligence has been exercised in attempting to collect accounts receivable. |
| 2 | Applicable Department | Department Head | As necessary | Authorize the write off of uncollectible accounts. All should be supported by documentation of collection activity. |
| 3 | Applicable Department | Department Head | As Necessary | Send completed Accounts Receivable Write-Off Request (Form T-35), with itemized list, to department business office. |
| 4 | Applicable Department | Department Head | As necessary | Send completed Accounts Receivable Write-Off Request (Form T-35), with itemized list, to Budget & Finance for review. |
| 5 | Budget & Finance Office | Director | As necessary | Approve Accounts Receivable Write-Off Request (Form T-35), and send to Controller’s Office. |
| 6 | Controller’s Office | Staff | As necessary | Prepare and record journal entry to write off accounts. |
| Year End | ||||
| Step | Responsible Office | Responsible Position | Frequency | Procedure |
| 1 | Each Department | Business Officer | Year End | Send year-end accounts receivable aging report and reconciliation to Budget & Finance. |
| 2 | Budget & Finance Office | Financial Specialist | Year End | Review aging reports for reasonableness. Prepare year-end journal entry to record accounts receivable |
| 3 | Budget & Finance Office | Assistant Director | Year End | Forward year-end journal entry to Controller’s Office for posting. |