• 4.2.3. Provide, in writing, names of individuals (i.e. Managers, Supervisors or Equivalents), with the authority to approve AR adjustments and/or cancellations to the Manager of Accounting Services.

• 4.2.4. Maintain AR records for their respective areas, in accordance with the City’s Schedule of Retention Periods for Records By-Law.

• 4.2.5. Provide AR support documentation to the Manager of Accounting Services and/or Finance Collections area upon request.

• 4.2.6. Resolve customer billing disputes.

4.3. The Manager of Accounting Services or designate, is responsible to:

• 4.3.1 Review all AR adjustments/cancellations, excluding write-offs. Write-offs must comply with the Accounts Receivable Collection Policy (CS.A4.07).

• 4.3.2 Maintain a listing of individuals designated by Executive Directors to approve the AR Invoice Adjustment/Cancellation Form.

5. GOVERNING RULES AND REGULATIONS

5.1. GENERAL

• 5.1.1. Section 391 of the Municipal Act, 2001 allows a municipality to pass by-laws imposing fees or charges on any class of persons for services or activities or for the use of its properties. As such, all corporate accounts receivable that are allowable charges under the “Act, Part XII, Fees and Charges”, must also mirror the fees as scheduled within the most current City Council approved, “City of Windsor User Fee Schedule”.

  • 5.1.1.1. All other invoices must be in compliance with applicable Council resolutions, agreements, contracts etc.

• 5.1.2. It is not the intent of this policy to facilitate the establishment of lending criteria through credit applications, credit checks or other standardized means of extending credit. However, departments must evaluate any known risks through past experience, prior financial dealings, or potential insolvency - prior to providing goods or services.

• 5.1.3. When departments have been advised of an account that has become seriously delinquent, the respective Executive Director should consider discontinuation of services. Where service has been discontinued, prior to re-instating, departments should contact Finance Collections staff to verify the customer’s payment status.

• 5.1.4. The Corporate AR system should NOT be used for inter-departmental billings. Alternatives should be utilized where practical.

• 5.1.5. Disputed AR invoices in whole or in part, which cannot be supported by Departments, will be reversed.

• 5.1.6. Should it be determined that a Department has not followed the guidelines of this policy, performed due diligence, or by action or in-action rendered a receivable non-collectible, the Finance Department reserves the right to reverse the invoice, effectively reducing the Department’s revenue.

• 5.1.7. Under NO circumstances will the AR invoice be created using Microsoft Office format (such as Word, Excel, etc.), Pre-Made Templates or own design, unless interfaced with the financial management system.

• 5.1.8. An accounts receivable invoice in foreign currency (i.e. USD) must be referred to the Manager of Accounting Services for action.