• Accounts Receivable
• BEACON
• BEST
• Cash Management
• EAGLE
• Electronic Commerce
• Financial Reporting
• Foreign National Compliance
• North Carolina Accounting System
• Central Payroll(Universities)
• PCI Data Security Compliance
• Statewide Indirect Cost Allocation
• Tax Compliance
• Training

Setoff Debt Collection Program

Policy Area: Statewide Accounts Receivable Program

Effective Date: July 1, 2008

Authority: § 147-86.21 provides that the State Controller adopts statewide policies and procedures and that state agencies shall establish internal policies and procedures for the management and collection of accounts receivable consistent with statewide policies and procedures. § 147-86.25 provides that the State Controller shall implement a statewide setoff debt collection program that supplements the setoff debt collection efforts of the N.C. Department of Revenue pursuant to the Setoff Debt collection Act, Chapter 105A of the General Statutes.

Policy: A state agency may set off against payments owed to it by a debtor, other than payments of individual income tax refunds and payroll, any accounts receivable owed by that debtor to the agency that has been written off. Before setoff can occur, the State agency must notify the debtor of the proposed setoff and right to contest the setoff through an administrative hearing and judicial review. A proposed setoff by a state agency that is a “claimant agency” under Chapter 105A of the General Statutes shall be conducted in accordance with the procedures the State agency must follow under that Chapter. A proposed setoff by a State agency that is not a “claimant agency” under Chapter 105A of the General Statutes shall be conducted under Articles 3 and 4 of Chapter 150B of the General Statutes.