312 - Accounts Receivable

Community Campus Delegation 312: Accounts Receivable

Purpose

To set forth the responsibility for community campus accounts receivable.  

References

Statewide Accounting Manual P-41 & P-43

Policy

Delegation Authority
The Directors/President have the responsibility for ensuring that receivables are promptly billed and vigorously collected. Each campus has the responsibility for recording receivables and establishing an allowance for doubtful accounts.

Delegation Criteria
Adherence to the referenced Statewide Accounting Manual procedures.

Applicability
All community campuses have the delegation responsibility for accounts receivable expressed in this policy unless special limits or requirements are set by the Vice Chancellor for Administration.

Effective: 10/25/2005