Debt collection in US cities: Weak link in the revenue system

This article reviews the state of the art of municipal debt collection practices in the USA. The results of two surveys and other sources are used to examine the scope of the debt collection problem in cities. Organizational arrangements and other components of city debt collection programmes are discussed. Conventional an unique debt collection techniques are described, including the importance of aging accounts receivables and automated collection systems. Indicators are identified for monitoring and evaluating debt collection programmes and criteria associated with a successful programme are presented.