Statewide accounts receivable report, for the year ended ...

              NORTH CAROLINA
STATEWIDE
ACCOUNTS
RECEIVABLE
REPORT
For the Year
Ended
June 30, 2011
North Carolina Office of the State Controller
David McCoy, State Controller
2011 Statewide Accounts Receivable Report
Page 2
Introduction
The Statewide Accounts Receivable Report includes all receivables at June 30, 2011 reported to the Office
of the State Controller (OSC) by state agencies. As defined by the North Carolina General Statutes, a
receivable is an asset of the State of North Carolina (State) reflecting a debt that is owed to the State that
has not been received by the state agency servicing the debt. A state agency is defined by statute as any
department, institution, board, commission, committee, division, bureau, officer, official or any other entity
for which the State has oversight responsibility including any university. As prescribed by statute for the
statewide accounts receivable program, the term state agency does not include a community college, an
area mental health, developmental disabilities and substance abuse authority, or the General Court of
Justice.
The receivables disclosed in this report are based on generally accepted accounting principles (GAAP)
and reflect a snapshot of amounts owed to the State at June 30, the conclusion of the State’s fiscal year.
This report also discloses additional information about the State’s receivables at fiscal year-end such as:
an aging of receivables which indicates the degree to which receivables are past due and write-offs which
are receivables that agencies will not, or most likely will not, collect and have therefore deducted from their
accounting records.
How the State Collects Debt
State agencies invoice businesses and individuals for services rendered through many different billing and
receivable systems.
State policy provides that receivable systems of state agencies should:
o Bill accounts on a timely basis, whether the receivables are due from private entities, the federal
government, localities, or state agencies and institutions;
o Maintain an accurate record of receivables transactions;
o Effectively interface with other applicable agency-based accounting systems;
o Provide an aged trial balance of receivables;
o Provide information relative to specific collection efforts on each past-due account;
o Provide realistic estimates of, and properly account for, doubtful accounts;
o Properly account for receivables that are written off;
o Recognize and report receivables in accordance with generally accepted accounting principles
(GAAP);
o Comply with federal and other contractual regulations;
o Maintain a record of year-end receivable balances; and
o Provide for the accrual of interest and penalties as allowed or as required by law.
2011 Statewide Accounts Receivable Report
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Types of Receivable
Taxes - Primarily consist of individual income tax, sales and use tax, and local sales tax collections.
Accounts - Primarily consist of student, patient and medical provider payments.
Intergovernmental - Primarily consists of funds due from federal and local governments.
Notes - Primarily consist of student loans, housing mortgage loans and EPA revolving loans that will be
collected on a predetermined contractual basis.
Interfund - Primarily consists of funds moving between different state fund types.
Other - Primarily consists of participant contributions to the health and pension plans and State Treasurer
investment earnings (distributions) owed to those funds (trust, special) that earn interest.
Aging of Receivables
An aging of receivables indicates the degree to which receivables are past-due. State agencies provide
OSC an aged trial balance of receivables each fiscal year-end.
The chart below summarizes past due receivable activity.
(in thousands)
Accounts past-due at year-end 2011 total $2.7 billion of total receivables. The North Carolina Department
of Revenue (NCDOR), Employment Security Commission (ESC), UNC Hospitals, the Department of
Health and Human Services (DHHS), State Education Assistance Authority (SEAA), Housing Finance
Agency (HFA), and the UNC System account for $2.6 billion, or 98 percent, of these past due receivables.
Each of these entities employs specific collection techniques to aggressively collect past due accounts
receivables. The increase in past due accounts over 120 days is attributable to the NCDOR Write-Off
Reversal as indicated on page 8. Appendix A details the aging amounts by agency for fiscal 2011.
Total
Past Due Receivables by Type 1-30 Days 31-60 Days 61-90 Days 91-120 Days Over 120 Days Past Due
Taxes Receivable $111,587 $54,245 $41,108 $34,789 $870,882 $1,112,611
Accounts Receivable 261,671 137,687 46,159 60,733 402,898 909,148
Intergovernmental Receivable 9,459 1,683 1,765 581 4,807 18,295
Notes Receivable 226,320 101,532 72,338 63,071 122,308 585,569
Interfund Receivable 1,182 71 97 36 — 1,386
Other Receivable 28,251 2,381 2,254 1,011 6,878 40,775
$638,470 $297,599 $163,721 $160,221 $1,407,773 $2,667,784
Past Due
2011 Statewide Accounts Receivable Report
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The chart below summarizes aging amounts for fiscal years 2011, 2010, 2009:
Year-end Amounts
The State’s comprehensive annual financial report (CAFR) disclosure of receivables includes both
estimated receivables and invoiced receivables, net of allowance for doubtful accounts as of June 30.
The chart below summarizes CAFR total receivables by type for fiscal years 2011, 2010, 2009:
As shown in the table above, receivables totaled $11.6 billion for fiscal 2011, $12.8 billion for fiscal 2010
and $11.7 billion for fiscal 2009. Total receivables declined by $1.2 billion or 9.4 percent during this period.
Most of this decrease was due to a $1.3 billion decrease in notes receivable which is predominantly due to
the SEAA where loans decreased by $1.1 billion.
$ .000
$ .200
$ .400
$ .600
$ .800
$ 1.000
$ 1.200
$ 1.400
$ 1.600
1-30 past due 31-60 past due 61-90 past due 91-120 past due over 120 past due
Aging of Receivables
2011 2010 2009
Billions
Total Receivables by Type - Fiscal Years 2011, 2010 and 2009 (in thousands)
2011 2010 2009 Amount Percent
Notes Receivable ........................................ $ 6,174,295 $ 7,511,711 $ 6,896,887 $ (1,337,416) (17.8)%
Taxes Receivable ........................................ 1,898,307 1,613,761 1,297,218 284,546 17.6%
Intergovernmental Receivables ...................... 992,800 1,213,383 959,690 (220,583) (18.2)%
Accounts Receivable .................................. 1,576,858 1,491,038 1,500,511 85,820 5.8%
Interfund Receivables ................................... 287,700 376,967 551,008 (89,267) (23.7)%
Contributions, Premiums, Other Receivables . 634,434 552,164 482,496 82,270 14.9%
Interest Receivable ...................................... 17,183 25,894 28,321 (8,711) (33.6)%
Total Receivables ..................................... $ 11,581,577 $ 12,784,918 $ 11,716,131 $ (1,203,341) (9.4)%
Change FY10 to FY11
2011 Statewide Accounts Receivable Report
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Write-offs
Write-offs are receivables that agencies will not, or most likely will not, collect and have deducted from their
accounting records. Write-offs are caused by bad debt adjustments (unsuccessful collection efforts),
contractual adjustments or indigent care adjustments. Write-offs for year-end 2011 totaled $3.5 billion
consisting of $284 million for bad debt, $2.7 billion for contractual adjustments and $507 million for indigent
care. Total write-offs for 2010 were $3.1 billion.
UNC Hospitals, including Rex Healthcare and Chatham Hospital, reported write-offs of $2.4 billion of
receivables based on Medicare and Medicaid adjustments, indigent care provider adjustments, and
managed care contractual adjustments. NCDOR reported write-offs of $77 million. UNC Chapel Hill (UNC
CH) and East Carolina University (ECU) reported write-offs of $410 million and $279 million, respectively.
Appendix A details by receivable type, total agency write-offs during fiscal 2011. The chart below
summarizes agency write-offs by type for fiscal years 2011, 2010, 2009.
Contractual Adjustments - The differences between revenue at established rates and the amounts
realizable from third-party payers under contractual agreements. These adjustments are made to
customer, patient, or business accounts as the result of a contractual agreement to provide certain
services or products at a previously negotiated price. The contractual adjustment is the difference
between the value assigned by the state provider/supplier of the product or service and the predetermined
price as negotiated with a third-party payer (example: insurance company).
Indigent Care Adjustments - The differences between revenue at established rates and the amounts
realizable from the financially responsible party for those receiving the state product or service. In this
instance, the write-off is the result of the financially responsible party being unable to meet the financial
obligations due to poverty or a lack of subsistence.
Bad Debt Adjustments - All write-offs of bad debts other than those for contractual or indigent care
reasons.
$.0
$.5
$1.0
$1.5
$2.0
$2.5
$3.0
2011 2010 2009
Total Write-Offs
Bad Debt Write-offs Contractual Adjustments
Indigent Care Write-offs
Billions
8.1%
77.5%
14.4%
7.2%
79.3%
13.5%
10.1%
77.6%
12.4%
2011 Statewide Accounts Receivable Report
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Cost of Collection
State agencies, excluding NCDOR, reported collection activity costs totaling over $59 million during 2011.
Agencies also reported a total of 620 full-time equivalent (FTE) state employees dedicated to receivable
activities during 2011. A large percentage of total collection costs and FTE reported by state agencies is
attributable to patient accounts and student accounts, including student loans.
UNC Hospitals, part of the UNC Health Care System, reported 2011 collection costs of $16.5 million and
149 FTE. The UNC-CH Physicians and Associates, also part of the UNC Health Care System, reported
collection costs of $17.1 million, and FTE of 205. ECU reported collection costs of $3.7 million for its
medical faculty practice and FTE of 73. Regarding student loans, SEAA reported that loan administration
and collection are out-sourced for a cost of $11.1 million for 2011.
Appendix B details by agency the collection costs and the FTE of state employees dedicated to collection
activities.
Collection Activity – Attorney General
State agencies are required by statute to forward unpaid billings to the Attorney General for collection no
more than 60 days after the due date of the billing. The North Carolina Department of Justice (NCDOJ)
then sends a letter to debtors demanding payment. If payment is not made within 30 days, the department
recommends to agencies that unpaid billings be submitted to a state contracted collection agency. As of
July 1, 2011, NCDOJ has contracts with nine collection agencies.
During fiscal calendar year 2011, a total of $66.9 million was submitted to the Attorney General for
collection on behalf of state agencies. During fiscal year 2011, $30.1 million was submitted by state
agencies to collection agencies, and $5.3 million was collected at a cost of $974.1 thousand.
Setoff Debt Collection Program Activity
Pursuant to G.S. 105A, the NCDOR continues to administer the State’s Setoff Debt Collection Program
that requires NCDOR and state agencies to cooperate in identifying debtors who owe money to the State
and who qualify for refunds from the NCDOR. It further requires that procedures be established for setting
off against any refund the sum of any debt owed to the State. This setoff procedure resulted in $66.5
million of net refunds to claimant agencies during the 2011 calendar year for the 2010 tax year.
The Office of the State Controller requested that the NCDOR provide summary debt setoff information for
the last five tax years to be included in the annual Statewide Accounts Receivable Report.
2011 Statewide Accounts Receivable Report
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Summary data from NCDOR for the prior five tax years is reflected below (whole dollars).
Effective for the calendar year 2000, the cost of collecting child support debts is not charged
against the taxpayer’s refund. Instead, the gross amount of the refund is applied to the debt and
the NCDOR receives a collection assistance fee for these debts from individual income tax
collections. For the calendar year 2011, collection assistance fees for child support debts collected
through setoff were $140,375 bringing the total collection assistance fees received by the NCDOR
to $1,435,350.
Effective for the calendar year 2005, the 2004 Law Changes has been amended to impose a flat
collection assistance fee of $5.00 for each debt collected through setoff. The subsection was also
amended to delete the provision that required the NCDOR to set the amount of the collection
assistance fee based on the actual cost of collection ($15.00) maximum for the immediate
preceding year.
Agency Compliance with Statewide Accounts Receivable Program
Since the 2007 fiscal year, OSC has required each state agency to complete an attestation document
signed by the agency’s chief executive officer and chief financial officer. All state agencies must and have
returned a signed letter stating that:
o Management is responsible for complying, and has complied, with requirements of Article 6B of
Chapter 147 and Chapter 105A of the North Carolina General Statutes.
o Management is responsible for establishing and maintaining, and has established and maintained,
effective internal control over compliance with the requirements of Article 6B of Chapter 147 and
Chapter 105A of the North Carolina General Statutes.
o Information submitted to OSC for preparation of the Statewide Accounts Receivable Report is
materially correct and verifiable to agency records.
Debt Setoff Activity for Fiscal Years 2006-2010
Tax Year 2010 2009 2008 2007 2006
Debt Setoff Occurs in Calendar Year 2011 2010 2009 2008 2007
Gross amount of Refunds Setoff $67,889,978 $60,575,209 $57,376,802 $49,108,212 $41,158,165
Collection Assistance Fees applied
Based on Prior Year Actual Expenses ($1,294,975) ($1,129,410) ($1,098,000) ($930,645) ($791,445)
Net Amount of Refunds Paid to
Claimant Agencies $66,595,003 $59,445,799 $56,278,802 $48,177,567 $40,366,720
DOR Administrative Expenses - Current Year $537,355 $479,667 $1,091,720 $920,450 $470,217
Total Setoffs
(includes completed, denied, and cancelled setoffs) 291,300 259,261 253,045 222,832 191,876
Number of Completed Setoffs 287,092 253,072 248,830 216,296 185,971
Average Gross Setoff Amount $236.48 $239.36 $230.59 $227.04 $221.31
Average Cost per Setoff $1.85 $1.85 $4.31 $4.13 $2.45
Average Net Amount of Refunds Setoff $231.97 $234.90 $226.17 $222.74 $217.06
2011 Statewide Accounts Receivable Report
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The ability to charge interest and penalty on past due accounts receivable is a manual process that is not
supported by some billing and accounts receivable systems currently operating within state government.
Future business infrastructure projects should incorporate the ability to calculate interest on past due
accounts. Since the current process is manual and does not interface with any financial system, many
state agencies choose not to charge interest or assess penalties.
Account Receivable Initiatives
Small Business Recovery Program
NCDOR along with the N.C. Small Business Commissioners Office launched the Small Business Recovery
Program in July 2011 to help small businesses recover from certain tax liability issues they may have
suffered as a result of the current economic downturn. This program will offer penalty and fee waivers and
payment plans for companies that have fallen behind on sales, withholding and other trust taxes.
Businesses with 200 or fewer employees qualify for the program and must agree to use the counseling
services of the Small Business and Technology Development Center (SBTDC) or the NC Small Business
Center Network (SBCN). Small businesses that complete the required counseling and file and pay all
outstanding taxes are eligible for waiver of the penalty and fee as well as longer-term payment plans than
normal. If the small business fails to file and pay future taxes on time, the fees and penalties may be
reinstated. To date, the Department has 1,390 small businesses participating in the program with an
account receivable of $31.5 million in tax, penalty, fee and interest. The total tax and interest collectable is
approximately $22.4 million.
Individual Income Tax Debt Repayment Program
NCDOR introduced the Individual Income Tax Debt Repayment Program in January 2012. Taxpayers with
outstanding assessments as of January 1, 2012 can request to have the penalty and collection assistance
fee waived so long as the tax and interest are paid by April 30, 2012. This program was just launched
January 18, 2012. NCDOR has begun receiving taxpayer calls regarding this new program.
Automated Attachment
Automated Attachment is a process that matches eligible taxpayers who owe back taxes with money
sources such as wages or bank accounts that can be “attached” or garnished to pay those taxes.
Collections cases are run through the new Central Repository, a database of information on potential
revenue sources built by the Taxpayer Information Management System (TIMS) Project Team.
The Central Repository houses all of the Department’s levy (revenue) sources and matches collections
cases with those sources. When a match is found, the Integrated Tax Administration System (ITAS)
generates attachment and garnishment notices automatically.
The Automated Attachment Process went into production in August 2010 and generated $32,422,515 in
collections through June 30, 2011.
Write-off Reversal
Write-off Reversal is an automatic process that will identify eligible collection cases that were written off
and match them against revenue sources. Write-off Reversal also uses the Central Repository; collections
cases that were written off are run through the Central Repository. When cases are matched, the written
off status is reversed and ITAS automatically generates the attachment and garnishment notice.
Write-off Reversal was implemented in November 2010 and recovered $9,419,982 in previously written off
debt through June 30, 2011.
2011 Statewide Accounts Receivable Report
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Vendor Attachment
OSC and NCDOR in September 2010 implemented a vendor attachment program. The program is
authorized by G.S. 105-242(b) and G.S. 147-86.25. Phase I involves state agencies using the North
Carolina Accounting System (NCAS). The program identifies vendor payments for attachment due to
uncollected taxes.
In Vendor Attachment, OSC provides NCDOR a file each night of vendors who are to be paid through
NCAS. NCDOR compares the file against outstanding collections cases. As matches are discovered, the
process generates an attachment and garnishment notice and the funds are redirected to NCDOR before
the vendor receives the payment. The funds are applied to the vendor’s tax debt.
As of December 31, 2011, the program has collected approximately $3.3 million in unpaid taxes due to the
state.
NC Department of Justice’s eportal
NCDOJ’s eportal is an extension of their InfoShare legal database. This web based technology allows
state agencies with past due debt the opportunity to record their debt information into the system. NCDOJ
reviews the accounts and promptly begins collection efforts. State agencies enter payments into the
eportal along with other debtor responses. From the information, NCDOJ is then able to recommend the
next course of action in the collections process which will include the Setoff Debt Collection Program and
submittal of the debt to one of the nine state contracted collection agencies. The eportal shortens the time
period required to complete the entire collections process. NCDOJ is working on an upload feature that
promises to make the process even more efficient.
2011 Statewide Accounts Receivable Report
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Appendix A
Past Due Receivables by Total Total
Department/Institution 1-30 Days 31-60 Days 61-90 Days 91-120 Days Over 120 Days Past Due Write-offs
Secretary of State $4 $8 $6 $3 $134 $155 $38
Of f ice of the State Auditor — 19 — — — 19 —
State Treasurer 1 — — — 2 3 —
Public Instruction — 2 — 2 — 4 13
Justice 549 246 26 23 444 1,288 —
Agriculture 51 22 24 59 62 218 —
Labor — 581 656 172 3,846 5,255 1,851
Insurance 854 1 — — 2 857 —
Administration 226 59 99 1 — 385 12
Of f ice of State Controller 17 — — — 2 19 —
Transportation 779 357 962 472 4,270 6,840 1,423
ENR 441 291 64 50 1,189 2,035 —
Wildlife — — — — 28 28 —
Juvenile Justice — 15 — — 1,222 1,237 —
DHHS 119,809 79,493 6,903 15,998 221,143 443,346 343,251
ITS 401 75 305 300 184 1,265 —
Correction 457 283 193 185 3,060 4,178 18
Commerce 87 55 50 28 357 577 8
Employment Security 7,640 11,838 5,348 4,681 139,586 169,093 4,229
Revenue 108,329 45,747 38,734 33,761 821,615 1,048,186 76,982
Cultural Resources 1 1 1 1 11 15 —
UNC Hospitals 97,397 28,455 17,478 15,692 27,214 186,236 2,383,578
Education Lottery 108 25 16 20 335 504 148
Housing Finance Agency 74,534 25,779 11,443 18,712 34,065 164,533 2
Major Medical-St. Health Plan 3,999 3,759 2,756 919 11,167 22,600 —
Agriculture Finance Authority 13 — 178 — 334 525 —
North Carolina Cosmetic Arts Examiners — — — — 7 7 —
North Carolina Board of Psychologists — — — — — — 9
Global TransPark 177 3 2 11 — 193 —
NC Ports Authority 3,576 690 199 195 797 5,457 113
State Education Assistance Authority 153,324 77,009 61,398 44,401 71,459 407,591 153
UNC - Chapel Hill 43,112 13,036 8,280 9,234 31,375 105,037 410,700
North Carolina State Univ 10,550 2,400 1,822 940 2,847 18,559 2,106
UNC - Greensboro 374 195 226 70 2,932 3,797 375
UNC - Charlotte 906 1,087 140 4,171 — 6,304 1,230
UNC - Asheville 505 39 18 429 191 1,182 36
UNC - Wilmington 266 278 711 42 27 1,324 158
East Carolina Univ 7,004 3,262 3,850 2,009 10,819 26,944 279,757
NC A & T State Univ 204 397 262 67 1,323 2,253 459
Western Carolina Univ 493 319 944 299 958 3,013 12
Appalachian State Univ 693 649 178 148 3,166 4,834 134
UNC - Pembroke 110 11 28 287 1,513 1,949 1,163
Winston-Salem State Univ 164 117 177 29 3,071 3,558 410
Elizabeth City State Univ 361 384 23 1,491 — 2,259 69
Fayetteville State Univ 59 121 7 476 2,460 3,123 676
North Carolina Central Univ 895 491 214 4,802 4,013 10,415 251
North Carolina School of the Arts — — — 41 498 539 —
North Carolina School of Science and Math — — — — 45 45 —
$638,470 $297,599 $163,721 $160,221 $1,407,773 $2,667,784 $3,509,364
Past Due
Past Due Receivable Summary Aging Report
Fiscal Year Ended June 30, 2011
(in thousands)
2011 Statewide Accounts Receivable Report
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Appendix B
Collection
Agency Collection Unit Cost # FTE
Secretary of State Accounts Receivable Department $49,420 1
Of f ice of the State Auditor Agency/Division Budget/Fiscal Of f ice 19 —
Public Instruction Other 17,149 —
Agriculture Collection Agency/Outsourced 16,482 1
Agriculture Credit Department 29,646 2
Labor Accounts Receivable Department 413,423 5
Labor Collection Agency/Outsourced 176 —
Labor Other 443,813 7
Insurance Agency/Division Budget/Fiscal Of f ice 15,735 1
Transportation Accounts Receivable Department 354,827 11
Transportation Collection Agency/Outsourced 291,616 —
ENR Agency/Division Budget/Fiscal Of f ice 492,215 3
Wildlife Accounts Receivable Department 2,150 —
DHHS Accounts Receivable Department 2,452,699 50
DHHS Collection Agency/Outsourced 5,642 —
DHHS Patient Accounts 242,674 3
ITS Accounts Receivable Department 109,124 2
Correction Accounts Receivable Department 115,580 3
Correction Collection Agency/Outsourced 552 —
Commerce Accounts Receivable Department 5,099 —
Employment Security Other 702,886 10
Employment Security Tax Department 1,353,719 20
Revenue * (see note below ) Agency/Division Budget/Fiscal Of f ice
UNC Hospitals Collection Agency/Outsourced 5,842,418 —
UNC Hospitals Patient Accounts 10,626,040 149
Education Lottery Collection Agency/Outsourced 2,236 —
Education Lottery Accounts Receivable Department 106,594 3
Of f ice of Administrative Hearings Agency/Division Budget/Fiscal Of f ice 1 1
Housing Finance Agency Agency/Division Budget/Fiscal Of f ice 885,799 —
North Carolina Cosmetic Arts Examiners Payroll Section 396 1
NC Ports Authority Accounts Receivable Department 6,907 —
State Education Assistance Authority Other 11,116,473 —
State Education Assistance Authority Student Accounts 83,218 3
UNC - Chapel Hill Accounts Receivable Department 6,374 1
UNC - Chapel Hill Collection Agency/Outsourced 11,830 —
UNC - Chapel Hill Patient Accounts 17,140,935 205
UNC - Chapel Hill Student Accounts 3,158 1
UNC - Chapel Hill Student Loans 605 1
North Carolina State Univ Accounts Receivable Department 152,009 3
North Carolina State Univ Collection Agency/Outsourced 191,935 —
North Carolina State Univ Grants Of f ice 46,477 1
North Carolina State Univ Student Accounts 46,477 1
North Carolina State Univ Student Loans 46,477 1
UNC - Greensboro Collection Agency/Outsourced 51,462 —
UNC - Greensboro Grants Of f ice 55,929 1
UNC - Greensboro Student Accounts 15,232 —
Cost of Collecting Receviables by Agency
Fiscal Year Ended June 30, 2011
(Whole Dollars)
2011 Statewide Accounts Receivable Report
Page 12
Appendix B
UNC - Greensboro Student Loans 92,579 2
UNC - Charlotte Collection Agency/Outsourced 75,000 —
UNC - Charlotte Student Accounts 22,511 2
UNC - Charlotte Student Loans 21,647 2
UNC - Asheville Student Accounts 1,335 —
UNC - Asheville Student Loans 5,339 —
UNC - Wilmington Accounts Receivable Department 22,500 1
UNC - Wilmington Collection Agency/Outsourced 56,972 —
UNC - Wilmington Other 1,211 —
UNC - Wilmington Student Accounts 49,150 1
UNC - Wilmington Student Loans 9,641 —
East Carolina Univ Collection Agency/Outsourced 497,204 —
East Carolina Univ Patient Accounts 3,705,864 73
East Carolina Univ Student Accounts 724,247 12
East Carolina Univ Student Loans 133,273 2
NC A & T State Univ Accounts Receivable Department 159,812 5
NC A & T State Univ Collection Agency/Outsourced 42,245 —
NC A & T State Univ Student Loans 106,541 5
Western Carolina Univ Student Accounts 87,112 2
Appalachian State Univ Collection Agency/Outsourced 43,756 —
Appalachian State Univ Grants Of f ice 47,000 1
Appalachian State Univ Student Accounts 116,127 3
Appalachian State Univ Student Loans 32,966 1
UNC - Pembroke Accounts Receivable Department 12,096 —
UNC - Pembroke Student Accounts 13,425 —
UNC - Pembroke Student Loans 11,708 —
Winston-Salem State Univ Collection Agency/Outsourced 2,788 —
Winston-Salem State Univ Student Loans 92,336 2
Elizabeth City State Univ Collection Agency/Outsourced 26,781 —
Elizabeth City State Univ Student Accounts 43,021 1
Fayetteville State Univ Student Accounts 60,659 —
Fayetteville State Univ Student Loans 19,868 —
North Carolina Central Univ Student Accounts 3,823 11
North Carolina Central Univ Student Loans 5,921 2
North Carolina School of the Arts Student Accounts 11,054 —
North Carolina School of the Arts Student Loans 34,137 1
Total $59,945,277 620.00
#FTE -Full Time Equivalent positions utilized by an entity for collections
One of the core functions of the North Carolina Department of Revenue is the collection
of state taxes ow ed to the State of North Carolina. Collection activities in the Department
are so varied and w idespread that it is not reasonably possible to determine the portion
of the Department’s budget that is directly and indirectly attributable to the cost of collecting
past due taxes (accounts receivables), nor is it reasonably possible to determine the cost
taxes that have not yet been assigned the status of an account receivable.