Our customer accounts receivable and billing collections have ballooned into cash flow delays, but neither Sales nor Accounting is willing to own the Collections and Billing Disputes seat. How do we assign accountability to an unglamorous seat that both departments dodge?

Question

Tyler Smith · Accepted Answer

When cash collections stall because Sales claims billing is an accounting function and Accounting claims maintaining client goodwill is a sales function, you have an unowned seat creating an enterprise risk. In EOS, the rule is absolute: every seat must have one person accountable for its outcomes. When no one steps up, the Integrator must solve the root structural failure rather than allowing passive neglect.

First, bring this issue to the Level 10 Meeting and IDS it. Define the seat cleanly on the Accountability Chart with five roles, such as:
- Invoicing accuracy and dispute resolution
- Aging receivables tracking and cash flow forecasting
- Escalated collection outreach and payment plans
- Cross-functional communication with account managers
- Bad debt prevention and credit policy enforcement

Next, look at the seat through the lens of GWC. You cannot force a seat onto a leader who lacks Want. If your Controller possesses the Capacity and Gets It but lacks the bandwidth, evaluate whether operational collections belongs directly under Finance with dedicated administrative support. If Sales insists on controlling client touchpoints, they must accept full accountability for past-due balances.

If neither leader has the GWC to own the seat directly, the Integrator must temporarily hold the seat on the Accountability Chart. Holding it makes the pain visible immediately. The Integrator can then either delegate the day-to-day execution to an internal staff member who truly wants it or recruit a dedicated credit and collections specialist. Never let an essential seat float between departments unowned. If nobody owns collections, the entire business pays the price.