Current through Register Vol. 54, No. 40, October 5, 2024
Section 4310.24 - Write-off requests(a) Write-off is the termination of all collection activity with regard to a specific amount.(b) In the event that all collection efforts fail or there is documented evidence that the account cannot be collected, or both, the outstanding balance shall be submitted to the Division of Institutional Collections for review and forwarded to the Office of the Attorney General for final approval for write-off.(c) Write-off does not exonerate the client/LLR from paying the account. It is authorization to remove the account from active accounts receivable. These charges shall be billed at a later date if the client/LLR becomes financially able to pay.(d) The write-off of any account shall be justified by at least one of the following considerations: (1) There is doubt as to liability, when a bona fide dispute exists, either as a question of fact or of law. This doubt may be the result of:(i) Adverse court decisions under similar factual situations.(ii) Adverse legal opinions prepared by the Office of Legal Counsel.(2) When the legal liability of the debtor is clear and unequivocal, doubt may exist as to the collectability of the claim. The doubts may include, but are not limited to: (i) Inability to locate the debtor.(ii) Death of the debtor, and no estate exists or the estate is so small that expenses would deplete the assets of such estate.(iii) Bankruptcy of the debtor.(iv) Other judgments against the debtor having priority over the Commonwealth's claim.(e) If any of the conditions for write-off exist, the institutional collections officer shall prepare the account for write-off and submit it to the Office of the Attorney General.(f) The Office of the Attorney General has sole authority to authorize write-off of delinquent accounts. If an authorization is received, it shall be maintained as part of the client's financial file.The provisions of this §4310.24 adopted December 3, 1982, effective 12/4/1982, 12 Pa.B. 4149.