HomeMy WebLinkAboutMINUTES - 05231995 - 1.73 1 .73
TO: BOARD OF SUPERVISORS SE Contra
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FROM: Nancy L. Bischoff, Director
Costa
Office of Revenue CollectionZ' ;
a County
4
DATE: March 29, 1995 r�' (f V,
SUBJECT: Discharge from Accountability - Accounts of $200.00 or less
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
AUTHORIZE the discharge from accountability of 32,067 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 32,067 accounts to be
E written-off and purged from the file of active accounts. The accounts are
an accumulation of uncollectible accounts dating back to 1984, with
balances of $200.00 or less. There are 32,067 accounts totaling
$3,146,116.12.
Write-off is consistent with Health and Safety Code Section 1473. 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 are attached, 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 a third-party collection
agency. Due to the age and balances of the accounts, it is uneconomical
to continue any further collection actions. 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 accounts which are uncollectible.
The Director of the Office of Revenue Collection certifies and verifies
that these facts are accurate and correct.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
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 42
Office of Revenue Collection PHIL BATCHELCA,CLERK OF THE BOARD OF
Auditor--Controller SUPERVISORS AND COUNTY ADMINISTRATOR
M382 (10/88) BY -DEPUTY