Internal Operations Manual
SUBJECT: Accounts Receivable and Collections
State Controller’s Division - Accounting
APPROVED: Original Signature Approval Filed with Director’s Office
It is the policy of the Department of Administrative Services (DAS) to promptly invoice
customers for goods received or services rendered, to collect amounts due, to
promptly issue credits to customers when credits are due, and to write off amounts
due when collectability is unlikely or not cost effective.
ORS 293.240, Oregon Accounting Manual (OAM) numbers 03 03 00.PO and 03 03
GUIDELINES FOR WRITING OFF UNCOLLECTIBLE DEBT UNDER ORS 293.240
issued by the Attorney General and effective January 1995. These guidelines
supersede the guidelines in the Oregon Accounting Manual.
ORS 293.445(2) and (4), refunding amounts due
ORS 293.462(4) payment terms
APPLICABILITY: All divisions and programs of the department that enter into transactions that result in
amounts due from customers for products or services
I. It is the policy of this department that we will actively pursue collection on all past due accounts.
An account is considered past due when funds have not been received within thirty days of the
date on the invoice or the date the customer receives the invoice, which ever is later.
II. Billing, collection, and account adjustment responsibilities are assigned to the division and/or
policy office that delivers the goods or services and that issues the invoice. DAS assessments
will be billed and aggressively collected by the State Controller’s Division (SCD) on behalf of the
III. It is the responsibility of SCD to correct misapplied payments that were erroneously recorded in
the DAS Accounting System (SFMS).
IV. Terms of sale are “net, 30 days,” that is, the amount owed is due 30 days after the date of the
invoice or the date the customer rece