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 AuthorityThe 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 CriteriaAdherence to the referenced Statewide Accounting Manual procedures.
ApplicabilityAll 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