Accounting Collection Records

Records that document the efforts to collect unpaid accounts. Records may include collection letters, notices, letters of transmittal, bankruptcy records, and other related records.




Finance Division

Retention Period

Retain for five years after payment in full or write-off then dispose of.


O.C.G.A. 9-3-25

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008