200.7 - Statewide Accounting Policy - Past-Due Account Collection Guidelines

Policy Area:  Accounts Receivable
Policy Sub Area:  N/A
Authority:  G. S. 147-86.21 and G. S. 147-86.22
Effective Date:  7/1/2011
Last Revision Date:  7/1/1995
Policy Owner/Division:  Statewide Accounting


All accounts sent to the Office of the Attorney General will go through the following procedure:

Age of Accounts


1-30 days past due

Mail first past-due letter.
Receive a promise to pay.

31-60 days past due

Mail second and final past-due letter.
Send confirmation letter for repayment.
Refer to Attorney General's Office.

61+ days past due

Complete appropriate submittal forms and send to the Attorney General's Office, or the agency legal counsel. Refuse additional service to the delinquent debtor where this does not conflict with Federal and State laws.



Accounting Guidance


Related Documents (Memos/Forms)


Revision History

  • 7/1/1995 - Revised the submission to Attorney General from 60 days to 90 days