Policies & Procedures Manual - Elizabeth City State University

400.4.103. ECSU acquired the services of the North Carolina Department of Revenue under the "Set OffDebt Collection Act" to assist in collecting income tax refunds from persons with delinquentaccounts.4. ECSU has also employed private agencies to collect funds for delinquent accounts.5. These methods are used to procure the strongest effort in maintaining cash flow to the credit ofthe University. Collection procedures begin when an account is 90 days past due.6. In still a greater effort to minimize account balances from students, a policy has been institutedto prevent seniors from graduating and prior students from receiving a college transcriptand/or diploma if a debit balance remains on their account.