CP073 (Delinquent Accounts Receivable)CITY OF JANESVILLE Policy No. 73
Page 1 of 2
CITY COUNCIL POLICY STATEMENT
Date Issued 3/28/95
Date Revised 6/8/2020
General Subject: Accounts Receivable
Effective Date 6/8/20
Specific Subject: Guidelines and Procedures
Governing the Collection of Delinquent Accounts Cancellation Date
Receivable (Excluding Utility, Real Estate and
Personal Property Taxes, and Special Assessments) Supersedes No.
Through the Use of
Remedies As Laws Allow
PURPOSE
To establish guidelines for the collection of delinquent accounts receivable (excluding
utility, real estate and personal property taxes, and special assessments) through the use
of all remedies as provided by law.
STATEMENT OF POLICY
It is the policy of the Administration to actively pursue collection of delinquent accounts
receivable in a timely fashion through the use of all remedies provided by law as
appropriate.
PROCEDURES
1. Upon an account receivable becoming past due, a notice will be issued by the Clerk-
Treasurer’s Office stating that the debtor maintains a delinquent account, and that
he or she has 30 days from the date of receiving such notice within which to pay the
outstanding amount in order to avoid further action.
2. If a response is not received from the debtor 30 days after the first notice, the City
Clerk-Treasurer’s Office will certify the debt with the Wisconsin Department of
Revenue’s Tax Refund Intercept Program (TRIP) where possible and provide the
debtor a notice stating that the delinquent debtor has ten days to make full payment
of the account or enter into an installment payment plan with the City Treasurer.
The notice will include a warning to the debtor that failure to make payment(s) or
arrange for installment payments may result in legal action against them and/or the
discontinuance of service.
CITY OF JANESVILLE Policy No. 73
Page 2 of 2
CITY COUNCIL POLICY STATEMENT
Date Issued 3/28/95
Date Revised 6/8/2020
General Subject: Accounts Receivable
Effective Date 6/8/20
Specific Subject: Guidelines and Procedures
Governing the Collection of Delinquent Accounts Cancellation Date
Receivable (Excluding Utility, Real Estate and
Personal Property Taxes, and Special Assessments) Supersedes No.
Through the Use of
Remedies As Laws Allow
3. For accounts that are 90 days past due after the first notice and no attempt to enter
into a repayment agreement has been made, the City Clerk-Treasurer’s Office may
refer the action to a collection agency to attempt to collect the delinquent
indebtedness, as appropriate.
4. Depending on the specific facts and circumstances of a particular debt, the City
Clerk-Treasurer, in consultation with the City Attorney, may pursue an action in
small claims court to recover the delinquent indebtedness.
5. Commencement of small claims actions for collection shall be according to the
following priority:
a. Accounts between $1,000 or more, up to the value allowed under current
small claims procedures, will have first priority;
b. Account under $1,000 will be processed from the highest dollar amount to
the lowest.
c. Actions will be for delinquent amounts, court costs, service costs, and other
costs as allowed by law.
6. Judgments will be docketed with the Clerk of Court and subsequent collection efforts
by the City Attorney’s Office shall be pursued on a case by case basis as specific
facts and circumstances warrant including, but not limited to, installment payment
agreements, garnishment, attachments, supplementary proceedings and/or such
other remedies as provided by law.
7. The City Clerk-Treasurer may begin to assign interest on outstanding principal, as
allowed by law.
8. Upon the concurrence of the City Attorney and the City Clerk-Treasurer that an
amount is uncollectible, the City Clerk-Treasurer’s Office shall classify the account
as uncollectible and written-off. Such classification shall be based upon uniform and
objective standards as the City Clerk-Treasurer may, from time to time, promulgate.