Pursuant to the State Miscellaneous Claims Act, Neb. Rev. Stat. §81-8,294 - §81-8,301, an agency may submit a claim to write off uncollectible debt. The Office of Risk Management annually notifies agencies through an ABC memo of the steps necessary to submit such claims. Generally, an agency is required to submit one Miscellaneous Claim Form and one Request for Write-Off Form (Request) for each debt. The Request provides that an agency has performed due diligence in the collection of the debt before submission of the write-off.
If the write-off is approved by the State Claims Board, the claim will be included on the next Claims Bill before the Legislature. Agencies should be prepared to have a representative testify at the State Claims Board hearing and before the Nebraska Legislature’s Business and Labor Committee regarding its request for write-off. Once the Bill is approved and/or denied, the agency will be notified by the Office of Risk Management.