Accounting and reporting

Below are resources related to accounts receivable management. 

Resources by topic

Accounts Receivable Core Committee (ARCC)

Accounts receivable (A/R) toolkit

Liquidated and delinquent account reporting resources

Oregon Accounting Manual (OAM) chapter 35

Oregon Revised Statutes (ORS)

Statewide contracts for debt collection services



Oregon Revised Statutes (ORS) 

The following ORS chapters include information directly related to accounts receivable management.

ORS 082 - Interest; Repayment Restrictions

ORS 183 - Administrative Procedures Act; Legislative Review of Rules; Civil Penalties

ORS 293 - Administration of Public Funds

Oregon Accounting Manual (OAM) chapter 35

OAM chapter 35 includes policies directly related to accounts receivable management. The below list of documents represents those policies referenced in OAM chapter 35. To view all policies included in the OAM, visit the Oregon Accounting Manual webpage. 

**Note: Executive Order 17-09 amends the assignment timelines referenced in OAM policies 35.30.10 and 35.40.10. Refer to the Executive Order 17-09 resource page to determine the impact on your state agency. 

Review OAM policies out-for-comment

  
  
35 Complete Chapter35
Introduction- effective 03/01/201335.05.00
Account establishment- debtor inform. gathering effective 04/13/201335.20.20
Account establishment-ability to pay/deny services effective 04/13/201335.20.30
Account activity- sch. collection activity/due process effective 04/15/201335.30.10
Account activity- invoicing and interest effective 04/15/201335.30.20
Account activity-definitions-liquidated/delinquent effective 07/01/201335.30.30
Account activity-telephone collections effective 04/15/201335.30.40
Account activity-letter collections effective 04/15/201335.30.50
Account activity-payment plans effective 04/15/201335.30.60
Account activity- skip tracing/asset location effective 07/01/201335.30.70
Account assignments-assign./exemptions effective 07/01/201335.40.10
Account assignments- collection fees effective 04/15/201335.40.20
Account assignments-Dept. of Revenue effective 07/01/201335.40.30
Account assignments- private collection firms effective 07/01/201335.40.40
Uncollectible accounts- write-off guidelines effective 11/14/201335.50.10
Receivable reports- reporting liquidated/delinquent accts. effective 05/01/201335.60.10
Receivable reports - accounts receivable performance measures effective 10/24/201735.60.20
Interagency receivables- billings/payments effective 04/15/201335.70.10
Interagency receivables-progressive actions effective 04/15/201335.70.20


Accounts Receivable Core Committee (ARCC) 

The ARCC is comprised of accounts receivable representatives who meet on the third Wednesday of each month to discuss current collection practices and assist SWARM in developing strategies to improve statewide accounts receivable management. The ARCC also serves as a forum for state agency accounts receivable professionals to collaborate with peers from other state agencies and to discuss successful collection strategies, lessons learned and best practices.

To assist in meeting the objectives of the ARCC, four subcommittees were established to address specific statewide accounts receivable management topics: communication; performance metrics; policy development and review; and tools and process improvements.

To become a member of the ARCC, or to participate in an ARCC subcommittee, please send an email to swarm@oregon.gov.

ARCC meeting minutes:

Nov. 15, 2017

Oct. 18, 2017

Sept. 20, 2017

July 19, 2017

June 21, 2017

May 17, 2017

Apr. 19, 2017

Mar. 15, 2017

Feb. 15, 2017

Jan. 18, 2017

Nov. 16, 2016

Oct. 19, 2016

Sept. 21, 2016

July 27, 2016


ARCC Communication Subcommittee

The role of the Communication Subcommittee is to improve communication between state agencies, debtors and debt collection stakeholders. The method and content of accounts receivable-related messages are evaluated for effectiveness and efficiency. Subcommittee members identify existing communication methods and assist SWARM in developing enhancements to communication methods to ensure collection expectations, requirements and regulations are clearly communicated to stakeholders. 

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ARCC Performance Metrics Subcommittee

The goal of the Performance Metrics Subcommittee is to assist SWARM in the identification of performance metrics to measure statewide accounts receivable management efforts. Subcommittee members provide SWARM with feedback regarding available data and resources to enable SWARM to successfully establish and implement effective statewide performance metrics.

ARCC Policy Development and Review Subcommittee

The objective of the Policy Development and Review Subcommittee is to review existing accounts receivable policies, reflected in OAM Chapter 35, and to assist SWARM in developing new statewide accounts receivable policies based on administrative and legislative changes. Subcommittee members provide feedback to SWARM regarding the language and application of the policies and reference for modifying and clarifying the policies.
 

ARCC Tools and Process Improvement Subcommittee

The purpose of the Tools and Process Improvement Subcommittee is to identify best practices and effective collection tools available to state agencies for accounts receivable management. Subcommittee members assist SWARM with evaluating available collection tools and collection processes for the purpose of sharing those resources with state agency accounts receivable professionals.


 

Liquidated and delinquent account reporting resources

Delinquent Account Reporting System

FY 2017 Liquidated and delinquent account report recorded training (includes audio)

FY 2017 Liquidated and delinquent account report training (slide deck)

Reporting manual 

Reporting worksheet


Report on Liquidated and Delinquent Accounts Receivable (June 30, 2016)

Report on Liquidated and Delinquent Accounts Receivable (June 30, 2015)

Report on Liquidated and Delinquent Accounts Receivable (June 30, 2014)

Report on Liquidated and Delinquent Accounts Receivable (June 30, 2013)


Statewide contracts for debt collection services

The Department of Administrative Services enters into statewide contracts with private collection firms to enable state agencies to procure debt collection services. To view the current list of statewide debt collection service contracts, log into the Oregon Procurement Information Network (ORPIN) and complete an award search using key words "debt collection".

Below is a list of state contracts for debt collection services.

  
Vendor name
Contact name
  
PA 1461

Premiere Credit of North America, LLC

Joseph Baquero​

jbaquero@premierecredit.com
PA 1463

Account Control Technology, Inc.​

Lynn Heineman​

lheineman@accountcontrol.com
PA 1464

​Progressive Financial Services

Jeremy Gaffney​

jgaffney@progressivefinancial.com
PA 1466

Windham Professionals, Inc.​

Kathy Lafond​

kathy.lafond@windhampros.com
PA 1467

Linebarger Goggan Blair & Sampson, LLP

Patricia Purcell

patricia.purcell@lgbs.com
PA 1468

Professional Credit Service​

Rob Nestell

rob@hawes.group
PA 1470

NACM Oregon Service Company​

Kathy Linscott

klinscott@nacmnorthwest.org
PA 1471

Collection Technology, Inc.​

Andre Webster

andre.webster@collectiontechnology.com
PA 1472
Collecto, Inc.

Lynn Loring

lynn.loring@eos-usa.com
PA 4203

Performant Financial Corporation​

David Yim

dyim@performantcorp.com
PA 5835

Transworld Systems, Inc.​

​Phillip Prince

phillip.prince@tsico.com

 
Accounts Receivable (A/R) Toolkit

The A/R toolkit is a product of work completed by the Accounts Receivable Core Committee Tools and Process Improvement Subcommittee. The documents included in the toolkit are provided as samples for state agency reference. The flowchart and narrative included in the toolkit represent an example of the account receivable process as reflected in Oregon Accounting Manual Chapter 35; agency specific processes may vary.
 
To request additional A/R toolkit resources, please send an email to SWARM@oregon.gov.
 
IR Studio aging report template (send request to Stacey.A.Chase@oregon.gov)