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collection on overdue accounts and parents would often only pay if they needed to use the program again. The 43 accounts that were not invoiced are as follows: ll Seventeen accounts with balances totaling $17,000 were not invoiced because the District was waiting on payments from the New York State Department of Social Services or other agencies for students living in foster homes or for students whose parents qualified for State provided day care assistance payments. ll Thirteen accounts with balances totaling $2,700 were not invoiced because Department personnel do not use the accounts receivable report when determining which accounts to invoice; they generate weekly invoices by reviewing individual accounts and selecting accounts to invoice and these accounts were just missed. We followed up on the 13 missed accounts in November 2019 and found that the accounts were invoiced and the parents subsequently paid. ll Two accounts with balances totaling almost $2,200 were on payment plans approved by the Coordinator. However, the payment plan arrangements were not approved by the Board and there was no evidence any other District official had approved the payment arrangements. Further, the payment plan arrangements had not effectively reduced the unpaid balances because the students were allowed to continue participating in the program despite not paying all fees due. By November 2019, the balances due had increased to approximately $2,400. Even though the account holders had been making some small payments, the payments were not sufficient enough to cover both the overdue amounts and the current fees incurred for ongoing services provided. ll Eight accounts with balances totaling $1,800 were not invoiced because Department personnel had been unable to make contact with the customers in the past and deemed the accounts uncollectable. ll Three accounts with balances totaling $200 were entered into the system under a child’s name instead of a parent’s name and therefore would not be invoiced. The Coordinator told us when this type of error occurs, no invoices are generated. Adequate enforcement procedures are essential for ensuring program fees are collected in a timely manner and act as a deterrent against non-payment. By not consistently pursuing the collection of unpaids and by writing off uncollected charges without Board approval, the District may not have received all of the revenue possible for the program. 4 Of f ic e of t he New York State Comptroller