ADMINISTRATIVE REGULATIONS 

TAB: Administration DOCUMENT NUMBER: 50-30-40 
SECTION: Finance 
SUBJECT: PATRON ACCOUNTS RECEIVABLE 

SUMMARY This regulation defines a “Patron Account Receivable” and 
authorizes the County Librarian to adopt procedures with respect 
to such accounts; and specifies when Patron Account Receivable 
may be written off as doubtful or uncollectible. 

REVIEW DATE: October 11, 2018 
October 22, 2020 
April 13, 2023 

DEFINITION OF PATRON A Patron Account Receivable is an account that represents the 

ACCOUNT RECEIVABLE overall balance of funds due the Library from a patron. The 
balance of funds may include fees owed by the patron pursuant 
to ARM 20-10-90, “Fee Schedule’”, replacement charges, and 
fees owed by the patron pursuant to ARM 20-10-91, “Overdue, 
Lost or Damaged Materials Fee Schedule;” and any other fees or 
charges owed by the patron pursuant to these regulations. 

AUTHORIZATION FOR The County Librarian is authorized to adopt procedures for 

COUNTY LIBRARIAN TO accounting for, reconciling, and reporting on, Patron Accounts 

ADOPT PROCEDURES ON Receivable in accordance with GASB rules. Such procedures 

PATRON ACCOUNTS may include appropriate definitions; rules governing accounts 

RECEIVABLE receivable ledgers and reports; procedures relating to reports on 
aged accounts receivable; and rules governing the handling of 
doubtful or uncollectible Patron Accounts Receivable in 
accordance with this regulation. 

ALLOWANCE FOR A patron Account Receivable is deemed to be doubtful or 
DOUBTFUL OR uncollectible when it is more than three years old and less 
UNCOLLECTIBLE 

than $100 in value. Patron Accounts Receivable meeting 
ACCOUNTS RECEIVABLE 

these criteria shall be written off the accounts receivable 
ledger in the manner specified in procedures adopted by 
the County Librarian. When such accounts receivable are 
written off, the debt of the patron to the Library is not 
eliminated and remains in full force and subject to 
collection. After seven (7) years the patron fees will be 
deemed uncollectable and eliminated from the patron 
account per ARM 20-10-95 (Waiving Aged Patron 
Accounts). 

April 13 2023 ARM 50-30-40 End