HomeMy WebLinkAboutMINUTES - 06131995 - 1.55 TO: BOARD OF SUPERVISORS SE ` Contra
FROM: Nancy L. Bischoff, Director '
Costa
Office of Revenue Collectionr' ¢x
DATE: County
May 19, 1995 `:;rT�
+- '
Discharge from Accountability - Accounts of $500.00 or less
SUBJECT:
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
AUTHORIZE the discharge from accountability of 9,269 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 9,269 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, with
balances of $500.00 or less. There are 9,269 accounts totaling
$2,787,577.19.
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 third-party collection
agencies. 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 BOACO MITTEE
APPROVE OTHER
SIGNATURES
ACTION OF BOARD ON June 13 , 1995 _.APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUSABSENT
( ) 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.
County Administrator June 13 , 1995
CC: Office of Revenue Collection ATTESTED
Audi tOr-Control ier PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERV SORS AND COUNTY ADMINISTRATOR
C)
BY DEPUTY
M382 (10/88)