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This Chapter prescribes procedures for establishing and maintaining accounts receivable records covering credit sales of publications, data, and other products.
OPR: Admin/Financial Management
1. Purpose. This Chapter prescribes procedures for establishing and maintaining accounts receivable records covering credit sales of publications, data, and other products.
A. Office of Financial Management (OFM) has the responsibility for maintaining the control accounts for all receivables in the general ledger of the USGS Federal Financial System (FFS). (Also see SM 336.2.5A and SM 338.4.3A.)
B. USGS Sales Activities have the responsibility for billing customers for all charge sales and maintaining detailed subsidiary accounts receivable records in connection with credit sales to the general public. These offices also have responsibility for initiating action to collect all debts due the United States (SM 338.4) which originate within their respective areas of jurisdiction. (Also see SM 336.2.5B, 5C and SM 338.4.3B.)
C. Uncollectible File. Bills which are determined to be uncollectible (SM 338.4) will be removed from the unpaid file. Individual uncollectible accounts of $100 or more, including interest and penalties, or all debts of the same debtor which collectively total $100 or more, including interest and penalties, should be forwarded to OFM for referral to the Department's collection contractor for further collection action. Sales offices should forward to OFM a copy of all correspondence (bills and demand notices) pertaining to the debtor's account(s). Debts referred to the collection contractor will remain as outstanding receivables in OFM's official accounting system until the debt is collected or deemed uncollectible by the contractor and written off by the Chief, Office of Financial Management. National Mapping Division offices preparing monthly SF-220.9 reports should discontinue reporting these debts once they are forwarded to OFM.
3. Accounts Receivable Subsidiary Records. The records consist of copies of the billing document establishing the debt and all related correspondence. These records are maintained in (1) an unpaid file, (2) a paid or history file, and (3) an uncollectible file. No other records are necessary or authorized.
A. Unpaid File. The file is maintained alphabetically by customer and contains records of outstanding amounts due and related correspondence.
B. Paid File. This is a history file and includes records of all paid accounts. It must contain the billing document and related correspondence such as collection notices, evidence of the date on which the account was paid or settled, etc. Cancelled bills will also be included in this file. Maintenance of Paid Files in chronological order will facilitate their eventual disposition.
4. Reporting Accounts Receivable. The NMD EROS Data Center and Distribution Branch will submit a monthly SF-220.9, Status of Accounts Receivable Due From the Public. This report is due in OFM by the 4th workday of the following month. (See SM 338.4.)
5. Retention of Records. See the October 1990 edition of USGS General Records Disposition Schedule, 700 Series, Financial Management records, for disposition instructions and disposal authorities.