All Accounts Receivable represent valid obligations arising from bona fide business transactions in the Ordinary Course of Business. Receivable (AR) icon next to the contract.Governmental Funds: B-1 Balance Sheet. 38. 2 Statement of Revenues, Expenditures and Changes in Fund alances. 39. Anyone requesting copies of public records must complete an OPRA form. A fee is charged for copies. If you have a question that isn't answered, please complete the Contact Us form to have your question answered. Accounts Receivable is never a problem. This category includes accounts receivable, accounts payable and accrued liabilities and longterm debt. Billing Section is responsible for managing grant and contract billing activities and appropriate follow-up for past due invoices.