This book introduces the theoretical and legal foundations of receivables management in public administration. It explains how receivables are reported and valued in the balance sheet and how municipal receivables management can be optimized from invoicing to booking, reminders, enforcement, and insolvency proceedings, all the way to value adjustments in the balance sheet. Current trends in receivables management are also presented.

Contents:

• Legal foundations and status quo
• Reporting and recognition of receivables in the municipal balance sheet
• Public law and private law receivables
• Participation in insolvency proceedings

New in the 2nd edition:

• Expansion of the investigative powers of bailiffs
• Further shortening of the discharge of residual debt for all insolvencies
• New enforcement form regulation
• New practical examples related to digitalization

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