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    The basic change in this recommendation to policy approved by the
Board of Trustees in FCR 3, June 24, 1968, is that it permits the write-off
at the time these accounts are placed in the hands of a collection agency
rather than after their return from the collection agency. It improves
fiscal reporting and more accurately reflects the fiscal status of the
Hospital.



Action: Approved      X      Disapproved



Othe r



Date:          June 9



_, 1970