Accounting and reporting

Below are resources related to accounts receivable management. 

​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

ARCC meeting minutes

June 20, 2018

Apr. 18, 2018

Mar. 21, 2018

Feb. 21, 2018

Jan. 17, 2018

Nov. 15, 2017

Oct. 18, 2017

For archive copies of the ARCC meeting minutes, please send an email to

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.

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.

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

Chargeback processing (contact the Oregon State Treasury Customer Solutions​ team)
IR Studio aging report template (send request to
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

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

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 (OR​PIN​) 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

Charlie Helms
PA 1463

Account Control Technology, Inc.​

Lynn Heineman​
PA 1464

​Progressive Financial Services

Jeremy Gaffney​
PA 1466

Windham Professionals, Inc.​

Kathy Lafond​
PA 1467

Linebarger Goggan Blair & Sampson, LLP

Patricia Purcell
PA 1468

Professional Credit Service​

Rob Nestell
PA 1470

NACM Oregon Service Company​

Kathy Linscott
PA 1471

Collection Technology, Inc.​

Andre Webster
PA 1472
Collecto, Inc.

Lynn Loring
PA 4203

Performant Financial Corporation​

David Yim
PA 5835

Transworld Systems, Inc.​

​Phillip Prince