April 14, 1989
COMPTROLLER'S MEMORANDUM NO. 15 (1988-89)
SUBJECT: DELINQUENT ACCOUNTS RECEIVABLE
This memorandum replaces the
Delinquent
Accounts Receivable section of Comptroller's Memorandum No. 20 (1985-86).
We have awarded a debt collection
service contract pursuant to Section 17.20, Florida Statutes,
to pursue the collection of delinquent accounts receivable submitted
to the Bureau of Auditing. Accordingly, Section 3A-21.003, Florida
Administrative Code (F.A.C.) , has been amended. Effective immediately
all delinquent accounts receivable required to be submitted to
the Bureau must be submitted in accordance with the amended rule.
Attached are copies of the amended Chapter 3A-21, F. A. C., and
the Delinquent Accounts Receivable Transmittal form (DBF-AA-580).
All moneys collected by the collection
agency will be remitted to the Bureau of Auditing, less the collection
fee, for transfer to the appropriate State agency. The services
of the collection agency should greatly increase the recovery
of delinquent accounts; however, timely assignment of accounts
and debtor information is very important. We encourage all agencies
to submit their delinquent accounts as soon as possible and with
as much debtor information as is available after they have attempted
collection and provided the debtor with appropriate administrative
notice and due process.
State agencies which are not required
to submit their delinquent accounts receivable to the Bureau of
Auditing pursuant to Chapter 3A-21, F. A. C., may use the debt
collection services of the Bureau if they so choose.
Since we are using a collection agency
to pursue delinquent accounts, agency letters demanding payment
of delinquent accounts should include a statement that unpaid
accounts may be assigned to a collection agency. In addition,
any payment received by an agency after an account has been submitted
to the Bureau of Auditing must be reported to the Bureau immediately.
To facilitate the assignment of accounts
to the collection agency, we have developed the Delinquent Accounts
Receivable Transmittal form to be used in submitting delinquent
account information to the Bureau of Auditing. The form is used
to summarize key information. Documentation previously required
will be requested on a sample basis. Those agencies which have
IBM PC compatible D:Base III software may contact the Bureau of
Auditing about obtaining a D:Base III data base application which
may be used in lieu of the form to submit delinquent accounts
receivable information. For those agencies with other magnetic
storage, please contact the Bureau about other acceptable methods
of providing delinquent accounts receivable information. In order
for a delinquent accounts receivable request
to be processed by the Bureau, it must be submitted on a completed
Delinquent Accounts Receivable Transmittal form or by other preapproved
methods of transmitting such information.
Please contact the Bureau of Accounting at 410-9466, Suncom 210-9466, if you have questions.
