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Publications


Publications prepared by the 
Statewide Accounting and Reporting Services (SARS) unit and the SARS Statewide Accounts Receivable Management (SWARM) team. 


​​The Accounts Receivable Management Report (ARMR) identifies important issues and significant trends in state agency debt collection practices and describes efforts by state agencies to improve the collection of liquidated and delinquent debt.

Prior to 2020, the Write Off, Abated and Cancelled Certification Report (W/O) was included with the ARMR as an exhibit. Beginning in 2020, W/O was issued as a stand-alone report.​

2023 Accounts Receivable Management Report

​​2023 Write Off, Abated and Canceled Debt Certification Report​​

2022 Accounts Receivable Management Report

2022 Write Off, Abated and Canceled Certification Report

2021 Accounts Receivable Management Report

2021 Write Off, Abated and Canceled Certification Report

2020 Accounts Receivable Management Report

2020 Write Off, Abated and Canceled Certification Report

2019 A​ccounts Receivable ​Management Report

2018 Accounts Receivable Management Report​