[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-353536-105":53,"doc-detail-353536-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","process-to-write-off-receivables-policy-summary","Process to Write-off Receivables - Policy Summary","","Statewide Business Process Policy & Procedure establishes requirements for writing off delinquent and uncollectible accounts receivable in Georgia. It defines receivables as financial claims with unpaid balances and requires state organizations to aggressively manage collections by establishing receivables, billing, collecting, analyzing and aging outstanding balances. The policy lists criteria for uncollectibility, legal precedence, write-off thresholds tied to OCGA code sections, required certification for removal from financial records, and quarterly submission of executed certificates and due diligence spreadsheets to the State Accounting Officer.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/process-to-write-off-receivables-policy-summary/353536/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/process-to-write-off-receivables-policy-summary/353536.png","ImageObject",442,249,{"name":88,"@type":89},"Grenda","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-11","2026-09-22",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the policy standardize for accounts receivable write-offs?","Question",{"text":108,"@type":109},"It standardizes the statewide write-off process for delinquent and uncollectible accounts by summarizing required activities and providing forms/certifications tied to Georgia code sections.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When may a receivable be considered uncollectible?",{"text":113,"@type":109},"A debt may be treated as uncollectible after reasonable collection efforts are exhausted or other listed conditions apply, such as cost exceeding recoverable amount, lack of legal merit or evidence, inability to locate the debtor, insufficient available assets/income, bankruptcy discharge, statute of limitations expiration, or it is not in the public financial interest to pursue collection.",{"name":115,"@type":106,"acceptedAnswer":116},"What documentation is required to support a write-off?",{"text":117,"@type":109},"A write-off certificate must accompany each write-off list (spreadsheet), and executed certificates and spreadsheets documenting due diligence must be forwarded to the State Accounting Officer on a quarterly basis.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},353536,1791422339,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Statewide Business Process Policy & Procedure  \n\n| Business Process Reference:\u003Cbr>Section: Accounts Receivable\u003Cbr>Title: Process to Write-off Receivables | Effective Date: 07/01/2011\u003Cbr>Revision Date: 06/22/2017 |\n| --- | --- |\n\nIndex:  \nPolicy Summary  \nBusiness Process Policy Requirements Accounting Treatment  \nAuthority Applicability  \nForms and Attachments  \nPolicy Summary:  \nThis policy standardizes the statewide write off process for delinquent and uncollectible accounts by summarizing certain activities necessary to manage accounts receivable and by providing forms for certifying that amounts written off comply with specific Georgia code sections in the OCGA.  \nBusiness Process Policy Requirements:  \nReceivables are financial claims against customers for services, products, fines, loans, taxes and other assessments, for which payment has not been received. Examples include:  \nTaxes Tuition Overpayments  \nFines & Penalties Restitution Judgments  \nReimbursements Assessments NSF Checks  \nChild Support Loans (all types) Breach of Contract  \nProcedures for writing off a receivable – To demonstrate compliance with this policy concerning the write-off ofuncollectible accounts receivable, State of Georgia organizations must abide by the following guidelines:  \n• State organizations must take all appropriate and cost-effective actions to aggressively manage their accounts receivable assets. The management function consists of:  \no Establishing the receivable,  \no Billing the customer,  \no Collecting, analyzing and aging outstanding receivables, and  \no Providing for uncollectible accounts.  \n• Management at each State organization must ensure firm, fair and consistent collection steps in accordance with the Georgia code and this policy.  \n• Federal and State laws take precedence over this policy where conflict exists.  \n• Management at each State organization must determine when a debt is considered uncollectible, keeping in mind that concluding that a debt is uncollectible does not cancel the legal obligation of the debtor to pay the debt. A debt may be considered to be uncollectible when it meets one of the following criteria:  \no All reasonable collection efforts have been exhausted.  \no The cost of further collection action will exceed the amount recoverable.  \no The debt is legally without merit or cannot be substantiated by evidence.  \no The debtor cannot be located.  \no The available assets or income, current or anticipated, that may be available for payment of the debt are insufficient.  \no The debt was discharged in bankruptcy.  \no The applicable statute of limitations for collection of the debt has expired.  \no It is not in the public financial interest to pursue collection of the debt.  \n• Debts exceeding $100 must remain on a State organization’s books unless the debt is forgiven through the legislative process. State organizations may therefore not write off debts exceeding $100 per obligor (OCGA 50-16-18) . An account (145xxx – Receivables Past Due) has been established where State organizations can segregate these receivables that are considered uncollectible, but which may not be removed from the organization’s books. By utilizing this account, an organization can identify and segregate those receivables that are not being actively managed from those that are.  \n• Except as noted below, debts of $100 or any lesser amount may be written off ONLY in accordance with the requirements of OCGA 50-16-18, which includes the following statements:  \no In those instances where the commissioner makes a determination that further collection efforts would be detrimental to the public's financial interest, a certificate reflecting this determination shall be executed, and this certificate shall serve as the authority to remove such uncollectible accounts from the financial records of such State agency or department.  \no Such certificates shall be forwarded to the State Accounting Officer in a manner and at such times as are ref","cbCaid28OBt6sC1k","https://ap.wps.com/l/cbCaid28OBt6sC1k","pdf",54765,"English","# Policy Summary\n## Business Process Policy Requirements\n## Accounting Treatment\n## Authority\n## Applicability\n## Forms and Attachments","[{\"question\":\"What does the policy standardize for accounts receivable write-offs?\",\"answer\":\"It standardizes the statewide write-off process for delinquent and uncollectible accounts by summarizing required activities and providing forms/certifications tied to Georgia code sections.\"},{\"question\":\"When may a receivable be considered uncollectible?\",\"answer\":\"A debt may be treated as uncollectible after reasonable collection efforts are exhausted or other listed conditions apply, such as cost exceeding recoverable amount, lack of legal merit or evidence, inability to locate the debtor, insufficient available assets/income, bankruptcy discharge, statute of limitations expiration, or it is not in the public financial interest to pursue collection.\"},{\"question\":\"What documentation is required to support a write-off?\",\"answer\":\"A write-off certificate must accompany each write-off list (spreadsheet), and executed certificates and spreadsheets documenting due diligence must be forwarded to the State Accounting Officer on a quarterly basis.\"}]","Process to Write-off Receivables - Policy Summary | PDF",1790105950]