Procedure

The business office will analyze accounts receivable balances annually to establish a reserve for bad debts and to identify accounts that are uncollectible and should be written off. The board must approve the listing of accounts to be written off. Even when accounts have been written off for financial statement purposes, the account will remain in the setoff debt collection program and a restriction will be placed on the account so the student cannot register or receive other services until the debt is paid.

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