312 - Accounts Receivable

Community Campus Delegation 312: Accounts Receivable


To set forth the responsibility for community campus accounts receivable.  


Statewide Accounting Manual P-41 & P-43


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