County Auditor serves as the chief fiscal officer of the county, overseeing every facet of public finance from the real property department county to the county payroll handling. Daily duties include property tax assessment county, maintaining reliable county property records search, and issuing county auditor property valuation reports that guide the board of revision county. The office manages county budget management, prepares tax rate certification, and coordinates tax increment financing county projects that spur local development. Homeowners rely on the homestead exemption application and the property tax appeal process to ensure fair levies, while the delinquent tax statement search helps the treasury recover unpaid amounts. In addition, the auditor issues county warrant disbursement, administers the GIS parcel viewer county for public mapping, and processes dog license county auditor requests and weights and measures inspection to protect consumer confidence. Each of these county auditor duties reinforces financial integrity and builds public trust in county financial officer stewardship.
County Auditor also acts as clerk of the county board, recording every official proceeding and preserving the county financial transparency that citizens expect. The deputy county auditor supports the chief officer by reviewing mortgage registration tax receipts, overseeing the county accounts payable department, and preparing the county financial statement each fiscal year. Coordination with the county treasurer duties and the county assessor role ensures proper net tax capacity determination and reliable tax rate certification. The office publishes property tax maps county and a full county sales report, giving businesses and residents clear insight into market activity. Through the TIF district administration and county grant administration, the auditor channels external funds into local projects while safeguarding excise tax distribution county and other revenue streams. Accountability is reinforced by the election of county auditor, strict county auditor eligibility requirements, and the county auditor bond that secures faithful discharge of duty. Salary and fees are set by the county board, reflecting the extensive responsibilities that include managing the county budget appeal, supervising the real property department, and guiding the homestead exemption application for eligible homeowners.
How to Search County Auditor
You can search for County Auditor records in Duval County FL through the official public search portal. The search tool shows you property tax records, budget reports, and financial statements. Comprehensive public services and department administration across denton county tx are coordinated through official government divisions. You do not need an account to view most records. The portal is open every day and works on phones and computers.
Official Search Portal: https://www.duvalclerk.com/records-search
Steps to Search
- Go to the official search portal on your web browser.
- Click on “Records Search” from the main menu.
- Pick the record type you want from the list.
- Type the name, parcel number, or date range into the search box.
- Review the list of results that appear on your screen.
- Click on a result to see the full record details.
- Save or print the record if you need a copy for your files.
Purpose of the Auditor’s Office
The County Auditor’s Office exists to protect public money. You can trust that your tax dollars are tracked with care. The office follows state law to keep records clear and open. Every dollar spent by the county goes through proper checks.
Auditor’s Legal Authority
The County Auditor holds power under Florida state law. The law says the auditor must watch over all county funds. You can read these rules in the Florida Statutes. The auditor can also ask for reports from any county department.
Role in Duval County FL Government
The County Auditor works as part of the Duval County FL government team. You see the auditor’s work in daily financial records. The office reports to the county board and to you, the public. Its job is to make sure every office follows the same money rules.
Core Functions of the Office
The office handles six main jobs each year. Each job supports the chief fiscal officer role of the county. You can see results from each job on the public search portal. The deputy county auditor helps lead these tasks every day.
- Keep daily accounting records for every county fund.
- Prepare the annual budget and watch department spending.
- Maintain clear records of receipts and payments.
- Write monthly and yearly financial reports for the public.
- Run audits and reviews to check the county’s money work.
- Answer public records requests from residents and businesses.
Denton County TX Auditor Duties
The County Auditor carries out many duties each day. Each duty helps keep county money safe. You can learn about these duties in the sections that follow.
County Accounting
The auditor runs the daily county accounting work. This means writing down every payment and every deposit. You can see these entries in the general ledger. The office makes sure all numbers add up right at the end of each month.
Financial Transaction Review
Every financial transaction gets a review by the office. The staff checks that each payment has the right approval. You can feel safe knowing two sets of eyes look at each one. This stops errors before they grow into big problems.
Fund Oversight
The office watches over all county funds. Each fund has its own purpose and its own set of rules. You can find a list of funds in the annual financial report. The auditor makes sure no fund spends more than it should.
Accounting Controls
Strong accounting controls keep the money safe. The office uses passwords, checks, and balance sheets. You benefit from these controls because they stop waste. The staff updates these controls each year to match best practices.
Financial Documentation
Every financial action creates a paper trail. The office stores these papers in a safe system. You can ask for copies of old records if you need them. The office keeps most records for at least seven years.
Denton County TX Budget Administration
The County Auditor plays a key part in the county budget. You can see how your tax money gets planned for the year. The budget process has clear steps that anyone can follow.
Annual Budget Process
The annual budget process starts each summer. County departments send in their plans for the next year. You can attend budget meetings to hear the plans. The auditor reviews each plan before it goes to the county board for a vote.
- Departments submit budget requests in May.
- The auditor reviews each request for accuracy.
- The county board holds public hearings in July.
- The final budget gets approved in September.
- The new budget takes effect on October 1.
Budget Appropriations
The county board approves the budget each fall. This sets the total amount each department can spend. You can see the final budget on the county website. The auditor tracks every dollar against these approved amounts.
Department Spending
Each county department must follow its spending plan. The office checks department spending each month. You can read monthly reports on the public portal. The auditor flags any department that goes over its limit.
Budget Amendments
Sometimes plans change during the year. The office handles budget amendments when new needs come up. You can see all amendments in the meeting minutes. The auditor makes sure each change has the right approval.
Remaining Budget Balances
At the end of the year, some money may be left over. The office tracks these remaining budget balances. You can see the final numbers in the annual report. Any unused funds roll into the next year or go back to the right fund.
Denton County TX Financial Records
The County Auditor keeps the official financial records. You can view most of these records online. The records show the full money story of the county.
General Ledger
The general ledger is the main record book. It lists every account the county uses. You can search the ledger by date or account name. The office updates the ledger every business day.
Fund Records
Each county fund has its own set of records. These records show what money came in and what went out. You can see fund records for schools, roads, and parks. The office keeps these records in one easy place.
Receipts and Disbursements
Receipts show money coming into the county. Disbursements show money going out. You can see both on the public portal. The auditor checks that every receipt and disbursement has a matching paper trail.
Accounts Payable
The accounts payable team handles bills the county owes. They make sure each bill is correct before paying. You can see a list of payments on the portal. The office pays most bills within thirty days.
Financial Reconciliations
Reconciliations match county books with bank records. The staff does this each month. You can see reconciliation reports online. This step catches any mistakes between the books and the banks.
Fiscal Year Records
The county fiscal year runs from October 1 to September 30. Records from each year stay in the system for years. You can search old records by year. The office makes sure past years stay safe and easy to find.
Denton County TX Revenue and Spending
The office tracks every dollar that comes in and goes out. You can see revenue from taxes, fees, and grants. Spending covers services like police, fire, and parks.
Revenue Records
Revenue records show where the county gets its money. The main source is property taxes. You can also see sales tax and state grants. The office breaks down revenue by source each month.
Expenditure Records
Expenditure records show what the county pays for. Salaries and benefits are the biggest cost. You can also see costs for supplies and contracts. The office lists all expenditures by department.
Fund Transfers
Sometimes money moves between funds. These transfers happen for special projects. You can see transfer records on the portal. The auditor checks that each transfer has the right reason.
Financial Obligations
The county has financial obligations like loans and bonds. The office tracks every payment on these debts. You can see a debt report each year. This report shows the total amount the county owes.
Fund Balances
Fund balances show how much money is left in each fund. The office reports these balances each month. You can see if a fund has too much or too little. The auditor uses these numbers to plan the next budget.
Denton County TX Financial Reports
The office writes reports to keep you informed. These reports cover monthly and yearly data. You can read them on the public portal at any time.
Periodic Financial Statements
Periodic statements come out every month and quarter. They give you a quick look at county money. The office posts these statements online. Each statement has a short summary you can read in minutes.
Annual Financial Reports
The annual financial report covers the full fiscal year. It is the most complete report the office makes. You can see this report on the portal every fall. The report goes through a full audit before it is final.
Revenue Reports
Revenue reports break down where money comes from. Tax revenue, fees, and grants each have their own section. You can compare this year’s revenue to past years. The office updates these reports each month.
Expenditure Reports
Expenditure reports show how the county spends its money. Each department has its own section in the report. You can see spending by type like salaries or supplies. These reports help you understand where your tax dollars go.
Fund Balance Reports
Fund balance reports show money left in each fund. The office posts these reports each month. You can see if a fund is healthy or needs help. The auditor reviews these reports with the county board.
Required Financial Disclosures
State law requires some financial disclosures. The office files these reports each year. You can see them on the public portal. These disclosures cover debt, investments, and risk.
- Annual debt report showing all county loans and bonds.
- Investment report listing where the county parks its cash.
- Risk management report covering insurance claims.
- Pension and benefits report for county employees.
- Capital assets report listing county property and equipment.
Denton County TX Audits and Reviews
The office runs audits to check its own work. You benefit from these checks because they catch errors. The audit process has clear steps.
Internal Financial Reviews
Internal reviews happen during the year. The office staff checks their own work each month. You can see the results of these reviews in monthly reports. The deputy county auditor leads this work.
Audit Procedures
Audit procedures are the steps the office follows. Each step has a written rule. You can ask to see these rules through a public records request. The office updates the rules when state law changes.
Financial Control Testing
Financial control testing checks that the right rules are in place. The office tests systems like payroll and payments. You benefit from this testing because it stops fraud. The office reports test results to the county board.
Audit Findings
Audit findings show what the review found. Some findings are small and easy to fix. Others are bigger and need more time. You can see all findings in the annual audit report. The office posts findings and fixes side by side.
Corrective Measures
Corrective measures fix problems found in audits. The office writes a plan for each finding. You can see the plan and the date it should be done. The auditor tracks progress on each plan.
Follow-Up Audits
Follow-up audits check that fixes worked. The office runs these audits a few months after the fix. You can see follow-up results in the next annual report. The goal is to make sure each problem stays fixed.
Getting Denton County TX Auditor Records
You have the right to see most county records. The office makes this easy in three ways. You can search online, ask by mail, or visit in person.
Online Record Access
Online access is the fastest way to see records. The public portal is open twenty-four hours a day. You can search records from your phone or computer. Most records are free to view online.
Public Records Requests
You can also ask for records through a public records request. The office must answer within a set time. You can send your request by email or mail. There may be a small fee for copies.
In-Person Requests
You can visit the office in person during business hours. The staff will help you find the records you need. You can bring a list of records to make the visit faster. The office has a public counter for these visits.
Record Copies
You can ask for paper copies of any public record. The office charges a small fee per page. You can pick up copies in person or have them mailed. Most copies are ready the same day.
Certified Copies
Some records need a certified copy. A certified copy has an official stamp and signature. You may need a certified copy for court or legal use. The office makes these copies for a small extra fee.
Applicable Fees
The office has a clear fee list for all services. Most fees are set by state law. You can see the full fee list on the public portal. The office accepts cash, checks, and credit cards.
Denton County TX Financial Transparency
The County Auditor works to keep county money open to you. You have a right to see how tax money is used. The office shares data in many easy ways.
Public Financial Data
Public financial data is open to all. The office posts this data on the portal. You can see budgets, spending, and reports any time. The goal is to make the data easy to find.
Published Financial Reports
The office publishes reports each month and year. These reports are free to read online. You can also ask for printed copies. Each report has a short summary at the start.
Open Government Records
Florida law supports open government records. The office follows this law in all its work. You can ask for almost any record the office has. A few records stay private for legal reasons.
Public Access to County Finances
Public access to county finances is a top goal. The office designs its portal for easy use. You do not need special software to view the data. The office updates the portal when new tools come out.
Financial Accountability
Financial accountability means the office shows its work. You can see who approved each payment. Additional county documentation and official archives are indexed under property tax records. The office also shares audit results online. This keeps the office honest and open.
Correcting Denton County TX Financial Records
You can help fix errors in county financial records. The office has a clear process for corrections. You can start the process by contacting the office.
Identifying an Accounting Error
Look closely at any record you get from the office. Compare the numbers to your own papers. You may find a typo or a wrong amount. Write down what you found and when.
Requesting a Record Correction
You can ask the office to fix an error. Send a letter or email with the details. The office will reply within a set time. You should include copies of your own papers to help the review.
Reconciling Financial Discrepancies
The office will look into any discrepancy you report. Staff will check the books and the banks. You will get a written answer about what they found. If an error happened, the office will fix it.
Updating Incorrect Records
The office updates records when an error is confirmed. The fix happens in the main ledger and all reports. You will get a copy of the updated record. The office keeps a note about the old record for history.
Preserving Historical Records
The office keeps old records even after a fix. This is so you can see the history of changes. The office stores these records in a safe place. You can ask to see the old records any time.
Denton County TX Auditor Office Information
The office has set hours and a clear location. You can visit, call, or write to the office. The staff is ready to help you with your records needs.
Office Location
The main office sits in downtown Jacksonville. You can find it near the county government buildings. The address is 501 West Adams Street, Jacksonville, FL 32202. There is public parking near the office.
Office Hours
The office is open Monday through Friday. The hours are 8:00 AM to 5:00 PM. The office closes on county holidays. You can call before you visit to check the hours.
Phone and Email
You can call the office at (904) 630-2030. The staff answers calls during office hours. You can also send an email to publicrecords@duvalclerk.com. Most emails get a reply within two business days.
Mailing Details
You can send mail to the office at the street address. Use “Attention: Records Department” on your letter. The office also has a PO Box for payments. The staff opens mail each business day.
Records Assistance
The records team is here to help you. You can ask for help finding a specific record. The team can also teach you how to use the online portal. There is no fee for help with your search.
Denton County TX Property Tax Services
The County Auditor works on property tax matters each day. You can use these services to check your own taxes. The office helps with assessments, appeals, exemptions, and refunds.
Property Tax Assessment
The office supports property tax assessment for every parcel in the county. You can see your assessment on the property tax maps. The records show land value, building value, and total value. These numbers form the base for your tax bill.
Property Valuation
The county auditor property valuation reports show market trends. You can use these reports when you buy or sell property. The office updates the valuations each year. You can see past years to track changes over time.
Board of Revision
The board of revision county hearings let you challenge your tax bill. You can ask for a hearing if you think your value is too high. The county auditor helps prepare the records for each hearing. You can attend the hearing in person or by mail.
Property Tax Appeal Process
The property tax appeal process has clear steps. You start by filing a petition with the board of revision. You then gather your own data to support your case. The board reviews your petition and sends a written decision.
Homestead Exemption
The homestead exemption application lowers the taxable value of your home. You can file the application at the property appraiser’s office. The county auditor tracks the savings for each approved exemption. You can see the savings on your next tax bill.
Delinquent Tax Records
The delinquent tax statement search tool shows unpaid taxes. You can look up parcels with back taxes. The county auditor uses this tool to plan tax sales. The records update each week with new payments.
Property Tax Refund Process
You can ask for a property tax refund if you paid too much. The office reviews your claim against the records. You will get a refund check if the claim is valid. Most refunds arrive within sixty days.
Property Tax Maps
The property tax maps county tool shows parcels across the region. You can see parcel lines, addresses, and values. The maps work on phones and computers. You can print any map for your own use.
GIS Parcel Viewer
The GIS parcel viewer county tool combines maps with property data. You can search by name, address, or parcel number. The tool shows the owner, value, and sale history. You can zoom in to see lot lines and building shapes.
Denton County TX Tax and Development Programs
The County Auditor runs programs that bring money into the county. You can read about each program in the sections that follow. These programs support schools, roads, and local jobs.
Tax Increment Financing
Tax increment financing county projects help rebuild old areas. The county sets aside new tax money from these areas for local projects. You can see the project list on the public portal. The auditor reports on each project each year.
TIF District Administration
TIF district administration covers the day-to-day work for each district. The office tracks income and spending for every district. You can see reports for each district on the portal. The auditor reviews these reports with the county board.
Net Tax Capacity Determination
Net tax capacity determination sets the base for local taxes. The office runs the math each year using state rules. You can see the final number in the budget report. The county board votes on the final rate.
Tax Rate Certification
Tax rate certification is the final step in setting the tax rate. The office sends the rate to the state each year. You can see the certified rate on the public portal. The state must approve the rate before bills go out.
Mortgage Registration Tax
The mortgage registration tax receipts come from each new mortgage. The county collects this tax when you record a mortgage. You can see the total each year in the revenue report. The money helps fund local services.
Excise Tax Distribution
Excise tax distribution county covers taxes on certain goods. The state sends these funds to the county each month. You can see the totals in the revenue reports. The office uses these funds for specific programs.
County Sales Report
The county sales report shows total sales each month. You can see sales by industry and by area. The report helps businesses track the local market. The office updates the report every month.
County Grant Administration
County grant administration handles grants from state and federal sources. The office tracks each grant from application to closeout. You can see active grants on the public portal. The auditor makes sure each grant follows its rules.
County Budget Appeal
The county budget appeal lets you question budget choices. You can speak at public hearings during the budget season. The county auditor records your comments in the minutes. The board reviews these comments before the final vote.
Denton County TXL Auditor Position Details
The County Auditor is an elected position in Duval County FL. You can learn about the rules for this office below. The position has clear rules on who can serve and how the office works.
Election of County Auditor
The election of county auditor happens every four years. You can vote for this office in the general election. The winner takes office the next year. The county auditor salary and fees are set by the county board.
Eligibility Requirements
The county auditor eligibility requirements come from state law. You must be a registered voter and a county resident. You also need experience with finance or accounting. The full list of rules is in the Florida Statutes.
County Auditor Bond
The county auditor bond is a form of insurance. The bond protects the county from money loss. The cost of the bond comes from the county budget. You can see the bond records on the public portal.
Salary and Fees
The county auditor salary and fees are set by the county board. The salary matches the work and responsibility of the office. You can see the current salary in the budget report. The fees cover the cost of copies and other services.
Deputy County Auditor
The deputy county auditor supports the elected auditor. You can see the deputy on the office staff list. The deputy handles daily operations. The deputy can sign records when the auditor is away.
Denton County TX Additional County Services
The County Auditor’s Office also runs other services for the public. You can use these services for daily needs. Each service has clear rules and fees.
County Payroll Processing
County payroll processing pays every county worker. The office runs payroll each payday. You can see payroll totals in the budget report. The office checks each paycheck for errors.
County Warrant Disbursement
County warrant disbursement covers the checks the county sends out. Each warrant has a record in the system. You can see warrant records on the public portal. The office keeps copies of all warrants.
Clerk of the County Board
The clerk of the county board records every board meeting. You can read the minutes on the public portal. The office also keeps the board’s rules and records. You can ask for copies of any board record.
Dog License Services
Dog license county auditor services issue dog tags each year. You can buy a license at the office or online. The records show each licensed dog in the county. The fees help fund animal control services.
Weights and Measures Inspection
Weights and measures inspection checks scales and gas pumps. The office tests these tools each year. You can see inspection results for local businesses. The goal is to protect buyers and sellers.
Denton County TX Auditor vs. Other County Offices
You may wonder how the auditor is different from other offices. Each county office has its own job. The table below shows the main duties of each office.
| Office | Main Duty | Key Reports |
|---|---|---|
| Auditor | Watches county money and reports on spending | Annual financial report, audit reports |
| Assessor | Sets the value of property for taxes | Property value rolls, exemption lists |
| Treasurer | Collects taxes and invests county cash | Tax collection reports, investment reports |
| Clerk | Runs court records and board meetings | Court records, meeting minutes |
| Controller | Handles payroll and pays the bills | Payroll reports, payment records |
| Recorder | Records deeds and other property papers | Deed records, lien records |
Auditor vs. Assessor
The auditor watches the money after the assessor sets values. The assessor decides what your property is worth. The auditor checks that the tax money from those values is handled right. Both offices work with property data each year.
Auditor vs. Treasurer
The auditor and treasurer work as a team. The treasurer collects the money and pays the bills. The auditor checks the treasurer’s work and writes reports about it. You can see reports from both offices on the portal.
Auditor vs. Clerk
The clerk runs court records and meeting notes. The auditor runs the money records. Both offices make their records open to you. You can search both on the same public portal.
Auditor vs. Controller
The controller pays the bills and runs payroll. The auditor checks the controller’s work each month. Both offices work to keep the money safe. The auditor reports its findings to the county board.
Auditor vs. Recorder
The recorder keeps deeds and other land papers. The auditor keeps money papers. You may need to visit both offices for a full property check. Both offices have public counters for help.
Denton County TX Auditor Record Limitations
Most records are open to you, but some have limits. State and federal law protect certain records. The office tells you why a record is closed when you ask.
Restricted Financial Records
Some financial records are closed by law. These include records about pending lawsuits. You cannot see these records until the case is over. The office follows the law on all closed records.
Confidential Records
Personal data like Social Security numbers stays private. The office blacks out this data before sharing records. You can still see the rest of the record. This protects your identity.
Redacted Records
Some records are partly hidden. The office blacks out certain lines or names. You can see the rest of the record. The office marks each blackout so you know something was removed.
Unavailable Historical Records
Some very old records may be lost or damaged. The office may not have a copy of every old record. You can check the state archives for older papers. The office can help you find the right place to look.
Records Maintained by Other Offices
Some records are kept by other county offices. For example, the clerk keeps court records. The auditor can help you find the right office. You can also check the main county website for a full list.
- Court records are kept by the Clerk of Courts.
- Property deeds are kept by the Recorder’s Office.
- Tax collections are kept by the Tax Collector.
- Property values are kept by the Property Appraiser.
- Election results are kept by the Supervisor of Elections.
Denton County TX Auditor Contact Details
You can reach the Duval County FL Auditor’s Office through the methods below. The office is open to help you with records, questions, and requests. You can visit, call, write, or search online.
| Contact Method | Details |
|---|---|
| Office Address | 501 West Adams Street, Jacksonville, FL 32202 |
| Phone Number | (904) 630-2030 |
| Email Address | publicrecords@duvalclerk.com |
| Office Hours | Monday – Friday, 8:00 AM – 5:00 PM |
| Public Records Portal | https://www.duvalclerk.com/records-search |
| Property Records Portal | https://paopropertysearch.coj.net/ |
| Mailing Address | PO Box 1989, Jacksonville, FL 32201 |
- Visit the office in person during business hours for face-to-face help.
- Call the main number for quick questions about records and services.
- Send a written request by email or mail for public records.
- Use the public portal to search for records at any time of day.
- Ask for a certified copy if you need the record for legal use.
Frequently Asked Questions
County Auditor services help keep local finances transparent, ensure property taxes are fairly assessed, and protect taxpayers from errors. The office also manages grants, payroll, and budget planning. Understanding these functions can save time and avoid costly mistakes.
What are the core duties of a County Auditor?
The County Auditor serves as the chief fiscal officer for the county. Responsibilities include preparing the annual budget, issuing warrants for all county payments, and maintaining accurate records of receipts and disbursements. The auditor also oversees payroll, manages grant funds, and certifies property tax rates. In addition, the office conducts audits of departmental expenses, ensures compliance with state financial regulations, and provides public access to financial reports. By performing these tasks, the auditor safeguards taxpayer money and promotes fiscal accountability across all county operations.
What specific county auditor responsibilities impact my property tax bill?
The County Auditor determines the taxable value of each parcel, applies the appropriate tax rate, and issues the final tax bill. During the assessment cycle, the auditor reviews appeals, adjusts market values, and recalculates net tax capacity. The office also distributes credits for homestead exemptions, agricultural programs, and special assessments. By handling these calculations, the auditor ensures that each property owner pays only the amount required by law. Errors are identified through periodic audits, and corrected statements are mailed to affected owners before the payment deadline.
How does a County Auditor handle tax appeal disputes for property assessment?
When a property owner files an appeal, the County Auditor’s office assigns a review specialist to examine the original assessment, supporting documents, and comparable sales data. Within a set timeframe, the auditor prepares a written determination that either confirms, modifies, or overturns the assessed value. If the decision changes the tax amount, a revised bill is issued and the owner receives a notice explaining the adjustment. Throughout the process, the auditor maintains transparency by providing access to all records and offering a second‑level appeal to the state tax court if either party requests it.
What steps should I take if I find an error on my property tax statement?
First, compare the statement with the latest assessment notice to pinpoint the discrepancy. Next, contact the County Auditor’s office by phone or email and provide the parcel number, the specific error, and any supporting documents such as recent sales or improvement records. The auditor will open an inquiry, verify the data, and issue a corrected statement if a mistake is confirmed. Keep a copy of all correspondence for future reference. If the correction does not arrive within the prescribed period, you may request a formal review through the county’s grievance process.
How can I request a statement of unpaid delinquent taxes for a parcel?
Begin by gathering the parcel identification number and the owner’s name. Then submit a written request to the County Auditor, either online through the auditor’s portal or via mail, specifying the exact address and the tax years you need. The auditor will search the official records, generate a certified summary that lists each unpaid amount, penalties, and interest, and return the document by mail or electronic file. A small processing fee may apply, and the auditor will include instructions for paying the balance or arranging a payment plan.
