N.D. Cent. Code § 50-06.3-08: Reduction or writeoff of accounts - Reports required

The department may authorize the reduction or writing off of a recipient's or patient's past-due account from the department's financial records upon making a determination that the account is not collectible. The department, by September first after the close of each fiscal year, shall present a detailed report to the legislative audit and fiscal review committee on the status of accounts receivable for that fiscal year. The report must include:

1.An aging by recipient classification of accounts remaining unpaid.

2.The amounts by recipient classification by which accounts were reduced or written off for reasons other than payment during that fiscal year.