(a) Credits to tenants accounts for past-due accounts written off will appear in the tenants charge and credit book through the analysis of miscellaneous credit tickets on the daily statements of operations and will be segregated from other credits. A miscellaneous credit ticket authorizing a write-off of an uncollectible account should not be prepared until the division has approved the local agency's resolution authorizing the write-off. Such approval will not be forthcoming unless the division is satisfied that the local agency has exhausted all means of collection to the maximum extent practicable.

(c) In the event that collections are made on accounts previously charged to collection losses, a miscellaneous charge ticket shall be prepared charging the tenant's account with the amount previously declared uncollectible. The miscellaneous charge ticket shall be entered in column 15 of the tenants charge and credit book as a negative entry. Items of this nature shall be incorporated in a journal voucher charging account 1122, Tenants Accounts Receivable, and crediting account 4770, Collection Losses. The amount received from the former tenant shall be recorded in column 14 of the tenants charge and credit book together with the other cash receipts for the day and an appropriate entry made on the control card or ledger sheet for collection losses.