HomeMy WebLinkAboutMINUTES - 03171987 - 1.58 TO: BOARD 4 SUPERVISORS
FROM: DONALD L . BOUCHET , AUDITOR-CONTROLLER Contra
By : Kenneth J . Corcoran , Costa
Assistant Accounting Manager
DATE County
January 27 , 1987
SUBJECT:
Write-off of Delinquent General Accounts Receivable
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
I . RECOMMENDED ACTION
It is recommended that the Board of Supervisors authorize
the write-off of delinquent accounts receivable in the
amount of $87 , 189 . 97 . This includes the July through
December , 1986 .
II . FINANCIAL IMPACT
In accordance with generally accepted accounting princi -
ples the County maintains a Reserve for Bad Debts account .
Delinquent and uncollectible accounts receivable are
charged against this reserve account when they are written-
off . As a result , there will be no financial impact on
current year revenue if this write-off is authorized .
III . REASONS FOR RECOMMENDATION
Approval of the recommended action will allow approximately
880 delinquent accounts to be written-off and purged from
the file of active accounts . This will reduce computer
processing time and will allow more effort and concentra-
tion to be focused on the collection of current accounts .
The reasons for write-off recommendation can be summarized
as follows :
A . Determined Uncollectible by Auditor-Controller - $10 . 00
These are accounts where the Auditor-Controller has
determined the accounts should be written-off. These
are accounts where it has been determined that the cost
of further collection efforts will exceed the revenues
realized .
, B . Determined Uncollectible by Originating Department - $11 , 789 . 52
These are accounts where the County department which
originated the billing has determined that the account
should be written off . The main reason for this write-
off recommendation is that the billin.cf sta � is are
CONTINUED ON ATTACHMENT: -. YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF OARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON March 17 , .-7 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT I ) 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 Mc.rch 17 , 1987
Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF
llPERVISORS AND COUNTY ADMINISTRATOR
BY DEPUTY
M382/7-83