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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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1.0 Statutory Reference
   
2.0 General Principles
   
3.0 Accounting for Receivables
 
3.1 Definition of Receivables
3.2 Taxes Receivable
3.3 Amounts Due from Other Governmental Units
3.4 Loans Receivable
3.5 Due from Other Funds
3.6 Licenses, Fees, Permits and Donations
3.7 COP-9
3.8 Miscellaneous/Other Receivables
 
4.0 Agency Procedures
 
4.1 Minimum Collection Procedure
4.2 Write-Off Request Procedures
4.3 Annual Reporting by Agencies
 
5.0 Definitions