55 Pa. Code § 4305.91 – Write-off conditions.

The past due account may be considered for write-off if the following conditions are met:

(1) The requirements of § 4305.84 (relating to collection process) have been met.
(2) An account balance continues to exist.
(3) No payment plan has been agreed to or the agreed-to payment plan is not being followed.

This section cited in 55 Pa. Code § 4305.15 (relating to delegation of authority).