Government Receivables Assessment
Government and PSU receivables often stall long before the treasury stage. A ledger entry marked “overdue” may actually be waiting for acceptance, measurement, budget confirmation, portal processing, sanction or a specific approving officer.
Reconstruct the institutional journey
Take a sample of material invoices and trace each from contract or work order through delivery/service evidence, inspection or certification, invoice submission, acknowledgement, internal approval, finance processing and payment advice. Record the last completed stage and the document that proves it.
Find the queue, not just the debtor
Evidence queue
Cases where measurement books, service-entry sheets, completion certificates or other supporting records are incomplete or not accepted.
Approval queue
Invoices that are valid but waiting for technical, administrative, procurement or finance sanction.
Funding queue
Approved liabilities awaiting allocation, payment run or other institutional funding step.
Escalation should follow the actual blockage. Senior correspondence is useful only when it reaches the office that can move the pending stage and carries the evidence required to do so.
Portfolio view
Aggregate by department, project, stage and days at stage. That shows whether the problem is one difficult invoice or a repeatable process failure that should be corrected for future billing.