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30 ILCS 210/4

    (30 ILCS 210/4) (from Ch. 15, par. 154)
    Sec. 4. (a) The Comptroller shall provide by rule appropriate procedures for State agencies to follow in establishing and recording within the State accounting system records of amounts owed to the State of Illinois. The rules of the Comptroller shall include, but are not limited to:
        (1) the manner by which State agencies shall
recognize debts;
        (2) systems to age accounts receivable of State
        (3) standards by which State agencies' claims may be
entered and removed from the Comptroller's Offset System authorized by Section 10.05 of the State Comptroller Act;
        (4) accounting procedures for estimating the amount
of uncollectible receivables of State agencies; and
        (5) accounting procedures for writing off bad debts
and uncollectible claims prior to referring them to the Department of Revenue Collections Bureau for collection.
    (b) State agencies shall report to the Comptroller information concerning their accounts receivable and uncollectible claims in accordance with the rules of the Comptroller, which may provide for summary reporting. The Department of Revenue is exempt from the provisions of this subsection with regard to debts the confidentiality of which the Department of Revenue is required by law to maintain.
    (c) The rules of the Comptroller authorized by this Section may specify varying procedures and forms of reporting dependent upon the nature and amount of the account receivable or uncollectible claim, the age of the debt, the probability of collection and such other factors that will increase the net benefit to the State of the collection effort.
    (d) The Comptroller shall report annually by March 14 the amount of all delinquent debt owed to each State agency as of December 31 of the previous calendar year. The report required under this subsection (d) shall be made available on the Comptroller's website.
(Source: P.A. 101-34, eff. 6-28-19.)