Policy 3122 – Accounts Receivable/Uncollectible Accounts

A central accounts receivable system shall be maintained to meet the needs of the District and provide necessary accounting information for financial reports.  The Superintendent of Schools shall have the authority to declare any accounts receivable uncollectible and direct such to be properly recorded in all account books.  All accounts so declared shall be reported to the School Board.


  • Wisconsin Statutes
    • Sections 115.28(13) [Uniform financial fund accounting]
    • 115.30(1) [Uniform recording of accounts]


  • 3121    Financial Accounting
  • 3280    Student Fees
  • 3313    Non-Sufficient Fund Checks (NSF)
  • 3321    Student Activity Funds
  • 3340    Monies in the School Buildings
  • WUFAR Accounting Handbook


AFFIRMED: April 9, 1991


  • October 28, 2003
  • December 18, 2007
  • December 17, 2013

Rule 3122 – Accounts Receivable/Uncollectible Accounts

  1. The Finance Department shall invoice and maintain accurate and appropriate accounts receivable records on a current basis. District staff authorized to create accounts receivable transactions shall provide necessary information to the Accounting Manager for invoicing purposes.
  2. Uncollectible Accounts – Chief Financial Officer shall be responsible to the Superintendent of Schools for handling all uncollectible accounts receivable cancellations from financial records.
    1. The Accounting Manager shall review and investigate outstanding accounts receivable.  After all reasonable attempts to collect accounts receivable fail, the Accounting Manager may recommend to the Chief Financial Officer that collection procedures be discontinued and the unpaid items be recorded in all account books as uncollectible.
    2. The debtor may be required to advance pay in the future and/or make payment for previous uncollected accounts receivable.