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Accounts Receivable Policy and Procedures Manual  \nPage 1 of 37  \nAccounts Receivable and Collections Policy and Procedures  \n1.0 PURPOSE ....................................................................................................................................................................4  \n1.1 DEFINITIONS......................................................................................................................................................................4  \n2.0 POLICY........................................................................................................................................................................ 6  \n3.0 RESPONSIBILITIES ....................................................................................................................................................... 7  \n4.0 SEGREGATION OF DUTIES ......................................................................................................................................... 10  \n5.0 SOUND ACCOUNTS RECEIVABLE MANAGEMENT ...................................................................................................... 11  \n5.1 OFFER STANDARD PAYMENT OPTIONS.................................................................................................................................. 11  \n5.2 PRE AUTHORIZED PAYMENT (PAP)...................................................................................................................................... 11  \n5.3 INVOICES LESS THAN $50 ................................................................................................................................................... 12  \n6.0 PROCEDURES............................................................................................................................................................ 13  \n6.1 INVOICING....................................................................................................................................................................... 13  \n6.2 PREPARATION OF INVOICES................................................................................................................................................. 13  \n6.3 INTEREST CHARGES ........................................................................................................................................................... 14  \n7.0 CREDITS/REFUNDS ................................................................................................................................................... 15  \n7.1 CREDIT INVOICES .............................................................................................................................................................. 15  \n7.2 CREDIT ON CUSTOMER ACCOUNTS........................................................................................................................................ 15  \n7.3 REFUNDS ........................................................................................................................................................................ 15  \n8.0 APPLICATION OF PAYMENT ...................................................................................................................................... 16  \n9.0 COLLECTION PROCEDURES ....................................................................................................................................... 16  \n9.1 GENERAL PROCEDURES ...................................................................................................................................................... 16  \n9.2 LETTERS OF CREDIT........................................................................................................................................................... 17  \n9.3 REPAYMENT AR","cbCair1Dk5bmtXDt","https://ap.wps.com/l/cbCair1Dk5bmtXDt","pdf",349179,37,"English","# Purpose\n## Definitions\n# Policy\n# Responsibilities\n# Segregation of Duties\n# Sound Accounts Receivable Management\n## Offer Standard Payment Options\n## Pre Authorized Payment (PAP)\n## Invoices Less Than $50\n# Procedures\n## Invoicing\n## Preparation of Invoices\n## Interest Charges\n# Credits/Refunds\n## Credit Invoices\n## Credit on Customer Accounts\n## Refunds\n# Application of Payment\n# Collection Procedures\n## General Procedures\n## Letters of Credit\n## Repayment Arrangements\n## Collection Agencies\n## Legal Action\n## BankruptcY and Insolvency Act\n# Allowance for Doubtful Accounts/Bad Debt Expense\n# Write Off\n# Internal Charges\n# Returned Cheques\n# Monitoring\n## Aged Receivable Reporting\n# Appendix","[{\"question\":\"What is the purpose of the Accounts Receivable and Collections Policy and Procedures?\",\"answer\":\"It sets the purpose and governing rules for managing accounts receivable and collections for the City of Greater Sudbury, covering the process end-to-end from invoicing to collections and monitoring.\"},{\"question\":\"What collection steps are included in the policy?\",\"answer\":\"Collection procedures include general steps, letters of credit, repayment arrangements, use of collection agencies, legal action, and processes related to the Bankruptcy and Insolvency Act.\"},{\"question\":\"How does the policy handle credits, refunds, and doubtful accounts?\",\"answer\":\"It defines credit invoices, crediting customer accounts, and refunds, and it provides for an allowance for doubtful accounts/bad debt expense along with write-off procedures for uncollectible amounts.\"}]","Accounts Receivable and Collections Policy and Procedures - Approved April 19 2017 | PDF",13]