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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.