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The policy outlines eligible receivables for write-off, responsibilities of utility billing and operating departments, and the step-by-step collection workflow including 30-day notice letters, payment return handling, disconnection timelines, and annual write-off processing.",{"@graph":14,"@context":65},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/debt-collection-policy-write-off-and-collection-procedures/280675/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/debt-collection-policy-write-off-and-collection-procedures/280675.png","ImageObject",442,249,{"name":42,"@type":43},"Ophelia","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-27","2026-09-16",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",12,{"@type":57,"mainEntity":58},"FAQPage",[59],{"name":60,"@type":61,"acceptedAnswer":62},"What steps occur after a customer’s payment is returned?","Question",{"text":63,"@type":64},"After notice of a returned payment, the unpaid balance is returned to the customer’s account with a $30 payment return fee. 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The following procedures and definition are made in accordance with North Carolina General Statutes (NCGS 1-52 and 1-15) .  \nPurpose  \nIt is the policy of Town of Landis Utility Services to take all appropriate and cost-effective actions to aggressively collect all accounts receivable. Where not otherwise prohibited by law or ordinance, a negotiated settlement of the balance due may be offered to the debtor. Only after all available collection efforts have been exhausted without success may a debt be classified as uncollectible and written off.  \nThe authority to approve negotiated debt settlements and write off uncollectible utility accounts is hereby vested in the Town Manager. This policy applies to all utility accounts receivable.  \nDefinitions  \nBudget for Uncollectible Accounts-represents management's best estimate of the amount of accounts receivable that will not be paid by customers.  \nAmount Due Does Not Warrant Further Collection Efforts-the debtor has failed to respond to demand for payment and any further collection efforts would not be cost effective.  \nBankruptcy Discharged-an account that has been discharged through bankruptcy court. Court Refuses Judgment-the debt cannot be substantiated in court.  \nStatute of Limitations-the statute of limitations (3 years) has expired without payment or promise of payment since the last transaction.  \nUntraceable Debtor-a customer has provided false identification, left the country, or cannot otherwise be located.  \nWrong Responsible Party-the account was referred in the name of an individual or company that cannot be held liable for the debt.  \nPayment Return – Returned Checks, Declined Card or ACH payments, fraudulent account activity.  \nScope  \nCategories eligible for write-off procedures  \nThe following Receivables are hereby eligible for write-off procedures at the close of each fiscal year:  \n❖ Utility Payments  \nUtility payments outstanding for 36 months or more have exceeded the statute of limitations for lawful collection. Accounts with outstanding balances exceeding 90 days will be reported to the state for the implementation of debt collection procedures.  \nThese are considered doubtful accounts according to Generally Accepted Accounting Principles and 25% of these receivables will be written off at the close of each fiscal year to preserve the integrity of Town Liquid Asset Balances.  \n❖ General Billings  \nOutstanding balances on accounts that go unpaid for 36 months have exceeded the statute of limitations for lawful collection.  \nUtility Services Responsibility  \nSome City services are provided and billed after the date of service. It is the responsibility of the department/division providing such services to coordinate with the Utility Billing Department, who will develop and implement procedures for:  \n• The collection of customer information to support the generation of customer billing and accounts receivable collections.  \n• Guidelines for the collection and application of customer deposits.  \n• Maintenance of customer information for billing.  \n• Monitoring the collection of accounts receivable.  \n• Utilization of all available tools and efforts to pursue the timely collection of account balances.  \n• The maintenance of documentation supporting collection efforts related to past due accounts.  \n• Any monies resulting in a credit where there is a debt owed to the city will be applied toa delinquent account.  \nCollection Process  \nUtility Billings  \n1. Customers are contacted to initiate the collections process.  \n2. 30-Day Collection letters are mailed.  \n3. Residential-At 30 days past due date of final bill, account is researched for current mailing address and copy","cbCaiq1hbc9W2czj","https://ap.wps.com/l/cbCaiq1hbc9W2czj","pdf",228757,"English","# Overview\n# Purpose\n# Definitions\n# Scope\n## Categories eligible for write-off procedures\n# Utility Services Responsibility\n# Collection Process\n## Utility Billings\n## Payment Return\n## General Billing","[{\"question\":\"What steps occur after a customer’s payment is returned?\",\"answer\":\"After notice of a returned payment, the unpaid balance is returned to the customer’s account with a $30 payment return fee. Customers are contacted, collection letters are mailed, and utilities are disconnected on the next disconnect day until the balance is paid in full or a payment plan is agreed upon.\"}]","Debt Collection Policy - Write-off and Collection Procedures | PDF",1789554106]