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Control Number: 114.03.03.004 Version: 3.0 Title: Accounts Receivable Page Number: 4 of 4 Idaho Department of Correction An offender must fill out a withdrawal slip authoriz ing withdrawal of funds from his account and forward it to offender accounts at central office. Offender accounts process es the withdrawal slip generating a check payable to the department. Once received by offender accounts, the check goes to accounts receivable staff. Accounts receivable staff records the check on the cash log, and deposits the check. 6. Grant Award Receipts Grant reimbursements are a unique type of third party reimbursement because receipted funds account as revenue. Every month fiscal staff must complete a draw report containing actual expenditures and submit it to the primary grant holder or directly to the grantor for reimbursement. A grantor can be either a non-state agency or a state agency. Fiscal staff must create an invoice by following the process identified in section 3 or 4 above depending on if the grantor is a non -state or state agency. 7. Audit and Release Before releasing each batch into STARS, the financial specialist-audit, financial specialist- senior, or the financial specialist-principal, must review each batch for the following:  Accuracy of sub-object revenue codes, program cost account numbers, transaction codes, and subsidiary codes  Proper approval signatures on the supporting documents  Accuracy of invoice amounts to entered transaction amounts  Accuracy of batch header count and amount The financial specialist-audit, financial specialist-senior or financial specialist-principal must release the batch to STARS for processing once the fiscal audit review is complete. 8. Recording the Payment Against Accounts Receivable in STARS The central office accounts receivable financial specialist must complete a batch header form for receivable batch data entry in STARS in accordance with Office of the State Controller requirements . 9. Batch Control The financial specialist-audit must daily monitor the movement of batches through STARS. Batches should clear the controller’s office promptly. 10. Accounts Receivable Review The financial specialist-principal must generate the accounts receivable aging report on a monthly basis. After reviewing the report, the financial specialist-principal must notify the facility’s fiscal staff member to collect any accounts receivable over 30 days past due. The financial specialist-principal must keep a journal of receivables cancelled without payment. The entry must record the reason for liquidation of the account receivable without payment. – End of Document –