Audit Division
Audit Summary
Management and Collection of the
State's Accounts Receivable
LA98-11


Results in Brief


As state government is asked to do more with limited resources, the collection of amounts owed is more critical than ever. However, Nevada does not have a comprehensive system to effectively manage its accounts receivable to ensure it maximizes collections. For instance, most agencies we reviewed lack accurate and reliable receivable information and do not consistently use effective collection practices. As a result, agencies collected only about half of the receivables we tested. By improving the management and collection of receivables, the State could enhance programs and services without raising taxes or fees.



Principal Findings


Agency Response
to Audit Recommendations

Recommendation
Number                                                                                    Accepted             Rejected

1     Maintain sufficient and reliable data on the
        the effectiveness of collection efforts........................                 X

2     Establish policies and procedures for the management
        and collection of the state's receivables...................                   X

3     Coordinate collection efforts........................................               X

4     Obtain statutory authority to use effective collection
        techniques.................................................................               X

TOTALS                                                                                          4                           0