(a) The department will maintain records identifying all persons or entities liable for delinquent obligations and the correct physical address of the debtor's place of business and/or residence, if available.(b) Such records should also contain collection histories on each debtor showing, where applicable:(1) attempted contacts with the debtor,(2) efforts to locate the debtor,(3) efforts to locate assets of the debtor and the results of such efforts,(4) state warrants that may be issued to the debtor, and(5) any other information considered to be relevant by the department.