NIGP 94915: Bad Debt Expense, Tuition

NIGP 94915 Bad Debt Expense, Tuition, an Item code, encompasses accounting and financial management services related to the recognition, tracking, and write-off of uncollectible tuition receivables within state and local government budgets. State and local education agencies use this code to classify expenditures associated with tuition debt deemed uncollectible — including the administrative processes of identifying defaulted or abandoned student accounts, recording allowances for doubtful collections, and removing bad debts from the books in accordance with generally accepted accounting principles and state accounting standards. The scope includes financial reporting and audit preparation related to tuition receivables write-offs, typically handled by higher education institutions, school districts, and state education departments managing student account portfolios.

The source provides no recent state or local contract opportunities under this code. This code functions primarily as an internal accounting classification for education agencies managing tuition receivable portfolios rather than as a procurement vehicle for external goods or services; as a result, public solicitation activity under it does not generate the RFP, RFQ, IFB, or ITB notices that characterize other NIGP codes. Business development activity under this code is limited to advisory services — accounting consultation, bad-debt analysis, or accounts-receivable management software — pursued through direct engagement with higher education procurement offices rather than open competition.