Wake County. Accounts Receivable Policy and Board Ordinance.

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1 Wake County Accounts Receivable Policy and Board Ordinance 1

2 Agenda Provide an overview of Wake County s accounts receivables and our collection efforts. Discuss highlights of our accounts receivable policy. Discuss adopted ordinance for handling uncollectible accounts receivable. 2

3 Types of Accounts Receivable In Scope of Ordinance and Policy: EMS Ambulance Services Not in Ordinance or Policy Scope: Property Taxes Public Health Fees Housing Loans Landfill Tipping Fees Fire Services Intergovernmental receivables 3

4 Collection Methods Used by Wake: Periodic billing statements and letters, with follow up telephone calls if needed, Payment method changes (i.e., cash only), Service interruptions, Payment intercepts, Collection agencies, Debt set-off program with the state (intercept from state tax refunds), and Judgments (including small claims). 4

5 Highlights of Administration Accounts Receivable Policy: Requires fee collection at time of service unless a valid business reason to bill and collect at a later time can be demonstrated by the department, including revising business processes for upfront collections where practical. Develops business processes clarifying service documentation, reconciliation, collections, and system requirements. 5

6 Removing Balances from the Ledger When all cost effective collection efforts have been utilized, accounts should be removed from the subsidiary ledger. What does removal from the subsidiary ledger mean? County suspends any active collection efforts, saving staff time and avoiding additional costs; Removal from the ledger does not impact the budget or revenues; Underlying debt is NOT extinguished; and Record-keeping and reporting is simplified as trends become more transparent. 6

7 Wake s Accounts Receivable Ordinance 1. Delegates authority for the Finance Director to: Establish and implement County-wide collection practices, excluding taxes and housing; and Remove all subsidiary account balances less than $5,000 and at least five (5) years old and considered uncollectible. Report total account removals to the Board annually. 2. Amounts greater than $5,000 per account which have been deemed uncollectible by the Finance Director will be presented to the Board annually for authorization to remove balances. 7

8 Actions Requested of Board on August 17, 2015: 1) Adopted Accounts Receivable Ordinance, and 2) Removed uncollectible subsidiary balances as of June 30, 2015 that were greater than five (5) years old. Important Note: The proposed account removals did not have a negative impact on the County s budget or financial statements. These amounts had never been included as revenues and had previously been recognized as uncollectible on the financial statements. 8

9 Questions? 9

10 Wake County Accounts Receivable & Collections Policy Countywide or X Department: Division: Supersedes: Effective Date: 8/17/2015 Approving Authority: Board of County Commissioners Originating Department(s): Finance Purpose: This policy covers the billing, collection, and record-keeping of accounts receivable due to Wake County for all accounts receivable except for taxes and housing which are NOT addressed under this policy. Policy Statement: If the Board of County Commissioners has approved a fee or charge for service to help fund a specific service or program, County departments are required to collect fees or charges at the time service is rendered unless there is a valid business justification for service to be billed. This policy establishes the minimum guidelines for accounts receivables for Wake County when fees or charges cannot be collected at the time of service. If a department is not collecting fees or charges at the time the service is rendered but chooses instead to bill the services, the Finance Director must first approve the business process. Departments may add additional requirements for specific departmental needs but they may not establish accounts receivable system requirements that are more lenient than this policy. Departments are responsible for obtaining minimum identifying information prior to or at the time of service delivery to facilitate successful collection efforts. Such information may include the full name; home and business addresses; home, business, and mobile phone numbers; federal employer identification number; social security number; insurance information; driver s license number; date of birth; and any other information required to facilitate collection. Departments will also be responsible to collect for the services they provide unless those collection activities have been specifically assumed by Finance. Departmental revenues will not be credited for any fees or charges until they collect outstanding accounts receivable balances. Segregation of Duties within Accounts Receivable Function Accounts receivable duties should be divided up among several people to help prevent errors or fraud. Division of or segregation of duties involves the assignment of responsibilities such that the duties of one employee automatically provide a cross-check on the work of one or more other employees. For example, the responsibilities for billing, receiving payments, and updating accounts receivable records should always be assigned to different individuals. If a given department or location does not have sufficient staff to segregate the initial billing from the processing of payments and the updating of accounts receivable records, then the department may need to reconsider using an accounts receivable billing process for a fee or charge for service. The ability to segregate duties among staff is typically controlled through the proper assignment of user rights within program specific software or subsidiary systems. Page 1 of 6

11 Billing The County will bill all accounts receivable timely, generally monthly. If Finance staff is billing on behalf of the department, then the department should get complete, timely and accurate billing information to Finance in order to meet billing deadlines and facilitate collections in the event of a customer dispute. The department may need to revise internal business processes or amend agreements with other entities to facilitate Finance s collection of accounts receivable. Finance will work collaboratively with departments to determine the best practices that are appropriate in each accounts receivable billing situation. Intergovernmental receivables associated with grant award programs should be billed as soon as possible under terms of the grant award and applicable laws and regulations. Departmental staff is responsible for following up with granting agencies to make sure that reimbursements are received and posted timely. Likewise, the County will request revenues collected on its behalf by other governments or entities as soon as allowed by contract or law. Collections The County will utilize cost effective and appropriate actions to collect amounts owed. Collection methods will vary by the type of receivable and the legal recourse available to the County. For receivables billed and collected within Finance, Finance will work collaboratively with the related department to facilitate collections, utilizing departmental contacts and information to maximize the amounts collected. The Finance Director has the authority to intercept disbursement transactions to recoup all receivables as he/she considers necessary. Collection methods used in Finance and in other departments include but are not limited to: 1. Collection letters, 2. Telephone calls, 3. Service interruption or payment method changes (landfill, inspections), 4. Attachment and garnishment, 5. Recorded liens on property, 6. Debt Setoff for any individual debt of an individual of $50 or more, 7. Collection agencies, 8. Foreclosure, 9. Judgments (Including Small Claims Court), 10. Disbursement payment interception, 11. NC Worthless Check Program (NSF checks), and 12. Employee payroll deduction. Maintaining Accounts Receivable Records/General Program Specific Software/Subsidiary System Requirements To support appropriate legal collections actions for funds owed to the County, departments must maintain complete and accurate accounts receivable records. As required by Finance, detailed accounts receivable records (subsidiary records and supporting documentation maintained by program specific software) must be reconciled to the general ledger monthly Page 2 of 6

12 and available for staff review if Finance requests. The actual amounts billed and collected per the Advantage financial system will need to be reconciled to amounts reported per the program specific subsidiary system. A Supervisor/Manager should ensure that reconciliations are performed completely and accurately by approving the reconciliation documentation. Reconciliation documentation approved by the supervisor/manager should be retained for subsequent audits per retention record requirements. Finance will assist the department with the necessary reports for the monthly accounts receivable reconciliations and help develop a strong business process that will meet the requirements of an external audit. All accounts receivable systems should provide an aging report of uncollected accounts receivable. For this purpose, accounting records include the subsidiary system, supporting worksheets, or other documentation maintained concerning accounts receivable. Aging reports must reconcile to the total subsidiary system balance. The accounts receivable system should include documentation of specific collection efforts related to each account. Execution of account adjustments and approval of such adjustments, including the rationale for the adjustment, should be approved by a supervisor and documented for the reconciliation. A manager or supervisor who is not involved in the day to day work or does not process any of the payments or have access to any cash payments should be responsible for approving adjustments or credits. Accounting information will be used by Finance and departmental staff to develop a reasonable allowance for doubtful collections at the end of each fiscal year. This allowance may be determined based on historical collection percentages or through identification of specific accounts that are unlikely to be collected. Accounting records must also be maintained in accordance with applicable laws, regulations, and grant award provisions. Interest and Penalty Fees The County may charge interest and/or penalties on certain accounts receivable as allowed by general statute. In situations with large or long-term accounts receivable, or with specific payback schedules, Finance staff will assist the department by providing an amortization schedule for the payment amounts due. Returned Checks (NSF) If a check is returned for insufficient funds, an automatic service charge will be added up to the amount allowed by law. In an attempt to minimize bank fees, the County will only deposit NSF checks in the bank one time. We do NOT redeposit NSF checks. Departmental revenues are reduced by the amount of the NSF check when it fails to clear the bank. Finance will notify the customer by certified letter of the insufficient funds requesting payment within 15 days. If the customer fails to make payment within 15 days, the customer s information is turned over to the District Attorney s Office to be handled under the State s worthless check program. Page 3 of 6

13 Accounts Receivable Billing and Collections by Contracted Vendors Under certain contracts, an outside vendor or provider will bill and collect County receivables as part of their contract. In that case, it will be important for Finance to be involved in the selection process, beginning with the procurement and contract award processes. Depending upon the system and its materiality to Wake County s financial statements, Finance staff may need to review and revise the Request for Proposal (RFP) document prior to issuance to make sure that bidders understand the intended processes and make sure that adequate controls are in place as required. Bonding or crime insurance may need to be required in the contract to address any risk of loss to the County. Finance will work collaboratively with the department and the vendor to make sure the language in the RFP and resulting contract document is adequate and that the final business process is acceptable. Depending upon the amount of revenue the County is contracting with a given vendor to collect on our behalf, Finance may require the vendor to obtain a Service Organization Controls (SEO) report prepared by an independent CPA. Such a report will be required for significant business processes that impact the County s financial statements. This SEO report allows the County and our external auditors to evaluate the vendor s internal controls and helps to ensure that the data they are relying on to issue an opinion is materially correct; however, the cost to the vendor for this type of report is substantial. If such a report will be required of the vendor, it will be important that we include the requirement for such a report in the RFP for services so the vendor can consider the cost of the report as they develop their bid. Removal of Uncollectible Accounts from Subsidiary Ledgers Wake County may remove accounts receivable balances from subsidiary ledgers once all legal and cost effective collection efforts, as described above, have been exhausted and the outstanding charge is at least five years old. Examples of situations that indicate further collection efforts are likely to be futile may be: 1. An accurate Social Security Number cannot be obtained in order to process the account for NC debt setoff program. 2. Numerous attempts to contact the customer have failed and/or the amount of debt does not justify incurring further collection costs. 3. The business has closed and no assets or registered agent can be located. 4. Customer has died and funds are not available in the estate to cover the debt. 5. Customer has filed bankruptcy for an unsecured debt, and the County will receive limited payment in satisfaction of the debt as determined by the bankruptcy court. 6. Account was returned by a collection agency as uncollectible. On August 17, 2015, the County adopted an ordinance authorizing the Finance Director to remove accounts receivable amounts of less than $5,000 from the subsidiary ledgers; however, these amounts shall be reported to the Board of County Commissioners at least annually. Any individual uncollectible account with a balance of $5,000 or more shall be approved by the Page 4 of 6

14 Board prior to being removed from the ledger with personally identifiable information redacted. Departments may not remove accounts receivable balances from subsidiary systems without the Finance Director s approval. The County Attorney s Office shall advise Finance and the departmental management on legal questions regarding collectability of an account. A copy of the ordinance delegating such authority to the Finance Director is included as Attachment A to this policy. Definitions: Accounts Receivable - A debt owed to the County. The term includes, but is not limited to, money due for services provided, claims, damages, fees, fines, forfeitures, loans, and overpayments. Functions associated with accounts receivable are the billing, collection and reconciling of accounts. Delinquent Accounts Receivable Amounts outstanding past the payment date when funds are legally owed to the County. Intergovernmental Receivable Amounts owed to the County by the federal, State, or local governments. Program-Specific Software/Subsidiary Systems- Software system used by a program or function that is maintained outside the County s general ledger that contains account details supporting the balance in the general ledger. Fees and Charges for Services Amounts charged that usually finance, at least in part, the County functions for which they are assessed. Examples include fees for recording deeds; obtaining building permits; and receiving County health clinics services. Debt Setoff State statute (Chapter 105A) allows the County to intercept individual state income tax refunds to collect certain debts owed by individuals. Applicability: This policy applies to all Wake County departments responsible for billing, collecting, or maintaining records of amounts owed to the County, with the exception of taxes and housing. Procedure Responsibility and Management: 1. The Finance Director, in conjunction with the County Attorney s Office, has the authority for the enforcement and management of this policy. 2. The Finance Director will review this policy periodically. If warranted, updates to the policy will be submitted through the review and approval process in force at that time. 3. The Finance Department with the County Attorney is responsible for disseminating, reviewing, modifying, updating, and interpreting this policy. 4. Wake County Finance Director (919) Page 5 of 6

15 Related Policies, Procedures, and Publications: Wake County Cash Management Policy History: Effective Date Version Section(s) Revised Author August 17, 2015 New N/A Susan McCullen Page 6 of 6

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