HomeMy WebLinkAboutMINUTES - 08011995 - C48 r
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TO: BOARD OF SUPERVISORS Contra
FROM: Costa
Nancy L. Bischoff, Director
:=
Office of Revenue Collection ��,� `o: County
.Pr
DATE: July 17, 1995
SUBJECT: Discharge from Accountability - Accounts 1984-1991
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
AUTHORIZE the discharge from accountability of 16,152 of accounts received from 1984
through 1991, due to the uncollectible nature of the accounts.
FINANCIAL IMPACT
Increased collection efficiency on collectible accounts. No negative financial impact.
REASONS FOR RECOMMENDATION
Approval of the recommended action will allow 16,152 accounts to be written-off and
purged from the file of active accounts. The accounts are an accumulation of
uncollectible accounts dating back to 1984. There are 16,152 accounts totalling
$4,114,960.78.
write-off is consistent with Government. Code Section 25257 and' 25258. The cost of
administering additional collection procedures would exceed the amount of anticipated
revenue which might reasonably be recovered. Discharge of accountability does not
constitute a release of any person from liability for payment of any amount.
Pursuant to Government Code 28285, the names of the assesses or persons liable and the
amounts owed is on file with the clerk of the .board, except where disclosure of such
information is prohibited by State of Federal law.
The Office of Revenue Collection has attempted collection action on these accounts as
well as assigned the. accounts to third-party collection agencies. Due to the age and
balances of the accounts, it is uneconomical to continue any further collection action.
Maintaining uncollectible accounts on the accounts receivable system inflates the
receivable balance with revenue which cannot be recovered. It also takes additional
computer space, staff time and costs to maintain acc un s which are uncollectible. The
Director of the Office of Revenue Collection certifi nd verif'es h these fac s are
accurate and correct. /
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD CO ITTEE
APPROVE OTHER
SIGNATURE(S):
e
ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
/ I HEREBY CERTIFY THAT THIS IS A TRUE
✓ UNANIMOUS(ABSENT ► AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED ltelQ ���
Office of Revenue Collect ion PHIL BATCHE61CM,CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
BY �JAAA_ DEPUTY
M382 (10/88)