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Accounts Receivable Write-Off

Responsible Department
Business Office-Bursar
Effective Date
Review Date
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    The purpose of this policy is to clearly state the procedure for writing-off student outstanding balances.

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    Please see the University System of Georgia Business Procedures Manual at:

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    1. Students with outstanding balances during the term they are enrolled receive an email directing them to pay the outstanding balance immediately. Holds are placed on student accounts that have an outstanding balance as of the last day of drop/add or whenever the outstanding balance is due.

    2. Any student who does not pay his/her account in full cannot enroll in a future term. At the point they are no longer registered, students begin receiving collection letters requesting the funds immediately to avoid being placed with an external collection agency. There are three collection letters sent. After the final collection letter (via certified mail), students with unpaid balances are turned over to a collection agency for further collection attempts.

      1. The collection agency maintains the account for one year. If no payment arrangements are made, the account is returned to UNG. Accounts may be placed with a second collection agency for another one year period. When accounts are returned as uncollectable, accounts with balances less than $3,000.00 are written off as uncollectible upon approval by the State Accounting Office. If an account balance is greater than $3,000.00, an allowance is required for that account.

    3. Unpaid accounts are analyzed monthly to maintain accountability for the balances.
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    Support Info

    1. For any additional clarification, please contact the Business Office.

    2. This document replaces North Georgia College & State University/University of North Georgia Policy and Procedure 709.4 which was in effect from February 11, 2010 through the effective date of this policy.
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    Any related operating procedures must comply with and reference this policy.

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