Product: Debt collection

I have been trying for months now to try to resolve an issue with resolving a balance with Regional Finance that is showing on my credit report. Its a balance of {$79.00} dollars that has actually increased from {$77.00} in the past two years for some unknown reason that I have never been notified as to the reason. I have attempted to reach Regional Finance by sending to date 4 ( FOUR ) letters to the credit bureaus. I have sent these letters to the credit bureaus to not only have them verify the dollar amount is correct ( as this is a ridiculous amount for me to have allowed to go unpaid ), but for them to provide for me the appropriate contact information as they are to verify this information as accurate. I have also attempted to mail regional finance a letter asking them to show me how they arrived at the dollar amount owed, as again I do not have any history of not paying trivial dollar amounts. I have called the number available to me on my credit report, and the number available either does not work, or does not get me to the right person. I have then attempted to get in contact with the physical company here locally and they stated they cant help me because it was sent to collections and is out of their control. ( ( how is this even possible since THEY are on my credit report showing a balance owed, not a collection company ) I have attempted to get in contact with a supposed collection agency ( at the number provided by regional finance ) to resolve the balance and the number continues to tell me its not a working number. I havent been able to get anywhere or help from anyone to pay this balance. It is my understanding that items on my credit report are supposed to be accurate, verifiable and timely ... if i as a reasonably intelligent human being have been unable to reach anyone through XXXX searches, through the contact information available to me from the credit bureaus or by regional finance themselves.. I would state that there is something broken in this system. 
I am requesting that someone either provides me the appropriate contact information to the person to whom i can resolve this debt, or let 's all agree that this is a massive accounting error as i truly believe that it is, and waive this debt, update my credit report to show that there is a {$0.00} balance owed and if you so wish ... send me a 1099 for the balance. I don't care. I, however, think that the right, and ethical choice would be for YOU to consider that I have made incredible efforts to resolve this debt, resulting in hours of my time and although reaching someone who claims that I owe them money should be an easy feat... I have been unable to do so and waiving this debt, and consider deleting this account from my credit reprot is a more than reasonable request considering the time and money that I have spent trying to verify something that clearly has not been able to have been done... or done through the " bureaus '' or " i should not have to resort to filing a complaint with the federal government to resolve such an issue for a trivial dollar amount... everything on our credit reprot should be accurate, verifiable and timely... including the contact information for who you claim we owe money to!!!