Accounts Which Will Never Be Paid are Included in District's Accounts Receivable

摘要

Some District accounts receivable, primarily for medical services, are unnecessarily high because they include amounts which District officials knew from the outset were not collectable. Accounts receivable are inflated, the District's collection effort looks worse than warranted, and the extent of medical services provided to residents is not highlighted. The District needs to make sure amounts are reasonably collectable before recording them as accounts receivable. Further, several District agencies were not including in accounts receivable the amounts of dishonored checks not repaid.