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Policy Number T97-118
Effective Date December 03, 1997
Responsible Office/Person Board of Trustees

Doc. T97-118

Passed by the BoT





Accounts receivable represent balances owed to the University of Massachusetts for tuition and fees, credit sales of goods or services, and reimbursements related to grants and contracts. The purpose of this policy is to:

• Maximize revenues through collection of all amounts due;

• Ensure compliance with applicable state and federal laws;

• Establish guidelines for the approval, control and accounting for amounts due the University; and

• Ensure fairness for both the debtor and the University.


This policy pertains to all amounts due the University of Massachusetts. It does not apply to patient receivables, or loans to students, or loans between University funds.



The Board of Trustees has fiduciary responsibility for the collection of all funds due the University of Massachusetts. The Board of Trustees hereby assigns to the Chancellor of each campus general responsibility for collection of all amounts owed to the University. Responsibility for accounts receivable due the President's Office or University Central Administrative Services is assigned to the President, and all references to the Chancellors shall be deemed to include the President as regards such accounts receivable.

The President shall formulate, and may amend from time to time, guidelines to be followed by the campuses in implementing this policy. At their discretion, University campuses and departments may impose more restrictive guidelines for budgetary or control reasons.

It is the responsibility of the Chancellor to implement and administer the provisions of this policy in all areas under his or her jurisdiction. At a minimum, the Chancellor shall:

• Establish accounts receivable records including supporting documentation

• Ensure due diligence in the collection of all amounts due the campus

• Issue written instructions relating to the collection of amounts due, including procedures to be followed in the event of non-payment

• Designate the campus officers responsible for the management and collection of accounts receivable


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