NIGP 94915: Bad Debt Expense, Tuition

NIGP 94915 Bad Debt Expense, Tuition (Item) addresses accounting treatments and write-offs of uncollectable tuition receivables in state and local government operations. State and local governments procure services and perform work under this Item code when they manage, record, or settle tuition-related bad debt — primarily school districts, higher education institutions, and specialized education agencies that charge tuition or fees and must account for amounts deemed uncollectable. The scope encompasses the administrative and financial processes surrounding tuition receivables that institutions determine will not be paid: assessment of collectability, documentation of write-off decisions, reserve accounting, and reconciliation with financial statements and auditors.

No recent state or local contract opportunities appear in the available records for NIGP 94915. The code reflects an accounting function typically managed internally by issuing bodies rather than procured externally, which accounts for minimal solicitation activity under this Item classification.