Accurate and complete writeoff of uncollectible delinquent tax assessments is needed in STAR to reduce the risk that taxes receivable and tax. Learn how to record retention receivable and payable, and why it can be essential for your construction business.The account is shown on the balance sheet as a deduction from the taxes receivable account to arrive at net taxes receivable. The collection effectiveness index (CEI) is a measure that shows how successful you are in collecting both your current and past due accounts receivable. Enter payment amount. The Accounts Payable Department is located in the Curtice-Mott Complex, CM1026. Contractors aren't necessarily able to complete, bill and collect on a contract in the same month. Apply to Accounts Receivable Clerk, Bookkeeper, Office Manager and more! Revenues for the governmental activities and governmental funds have increased approximately. Accounts receivable. (343,672). (591,126). (1,099). (161,709).