A/O List to Collector is due by which date?

• A. October 10
• B. October 5
• C. September 30
• D. November 10

Answer: (A)

This item tests the fixed reporting deadline in the tax collection workflow for the A/O List to the Collector. The A/O List is the compilation of accounts that are outstanding and need follow-up action, so it must be sent on a specific date to keep the collection process orderly and predictable. October 10 is the standard due date chosen by the department’s calendar, giving enough time after the reporting period ends to compile and verify the aging of accounts and then hand everything off to the Collector for the next cycle. This timing helps ensure timely follow-up, reconciliation, and reporting, and keeps the process aligned with other year-end or cycle-closure activities. The other dates do not align with the established schedule, so October 10 is the correct due date.