NIGP 94911: Bad Debt Expense, Fees

NIGP 94911 Bad Debt Expense, Fees is an Item code under which state and local governments procure or account for services related to the management, collection, or write-off of unpaid obligations and associated administrative costs. The code covers fees charged by third-party collection agencies, bad-debt reserve accounts, and related transactional expenses incurred when governmental entities pursue recovery of outstanding receivables or formally recognize uncollectible amounts. This Item sits within financial and accounting operations and applies across multiple revenue streams — unpaid utility bills, tax arrearages, court fines, parking citations, and vendor invoices — wherever a public body must manage defaults or delinquencies.

No recent state and local contract opportunities are documented in the source for this Item code. The absence of posted RFP, RFQ, IFB, or ITB activity under NIGP 94911 suggests this code does not typically drive standalone procurements; bad-debt management is more often embedded within broader financial-services contracts, internal accounting practices, or cooperative purchasing agreements that are classified under related codes such as financial consulting or accounts-receivable administration.