CESAM-RM-F SAM SOP 37-1-5
DEPARTMENT OF THE ARMY
MOBILE DISTRICT, Corps of Engineers
P. O. Box 2288
Mobile, Alabama 36628-0001
Standard Operating Procedure 1 June 1999
No. 37-1-5
Resource Management
MANAGEMENT & RECONCILIATION OF ACCOUNTS RECEIVABLE
1. Purpose. This Standard Operating Procedure (SOP) prescribes policies and outlines
procedures to effectively manage and reduce delinquent accounts receivable and
defines debt collection procedures in the Mobile District.
2. Applicability. This SOP is applicable to all Mobile District employees having
responsibility for issuing and collecting bills and those having responsibility for
managing the Accounts Receivable Program.
3. References.
a. ER 11-1-320– Civil Works Emergency Management Programs.
b. ER 37-2-10, Accounting and Reporting – Civil Works Activities.
c. Public Law 93-288 as amended by Public Law 100-707 and retitled as the Robert
T. Stafford Disaster Relief and Emergency Assistance Act
d. Public Law 97-365, Debt Collection Act of 1982.
e. Public Law 97-258, Paragraph 1535.
f. DFAS-IN 37-1, Finance and Accounting Policy Implementation.
g. CEFC-AO Memorandum, 8 December 1997, Subject: Updating/Creating CEFMS
Work Items with Command Indicator Codes
h. CEFC-AO SOP No. UFC-02, Accounts Receivable/Payment of Government
Orders.
i. CEFC-AO SOP No. UFC-04, Huntsville Training Billings.
j. CEFC-AO SOP No. UFC-06, TFO/TBO/Interfund.
SAM SOP 37-1-5
1 June 1999
2
k. CEFC-QR SOP No. UFC-09, FEMA Customer Order & Billing.
l. CEFC-AO SOP No. UFC-10, Delinquent Accounts Receivable Follow-Up.
4. Definitions.
a. Account Receivable – a bill or any outstanding indebtedness to the United States
Government.
b. Debtor – a person or organization owing payment to the United States
Government.
c. UFC – United States Army Corps of Engineers Finance Center located in
Millingto