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Consent-General Government # 19.
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| Board of Supervisors |
Financial Services |
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| Subject |
| Receive and file report on Discharges of Accountability for 2017-18. (No general fund impact) (Newens) |
| Recommended Action |
| Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2017-18. |
| Strategic Plan Goal(s) |
| Operational Excellence |
| Reason for Recommended Action/Background |
Sections 25257 through 25259 of the Government Code allow for the discharge of accountability for any county department, officer or employee charged by law with the collections of any County tax assessment, penalty, cost, fee, fine or any money due to the County, if the amount is too small to justify the cost of collection, the likelihood of collections does not warrant the expense involved, or the amount has been otherwise lawfully compromised or adjusted.
Board Resolutions 88-26 and 01-50, as well as the County of Yolo Administrative Procedure and Policy on Revenues and Receivables, authorize the Auditor-Controller (now Chief Financial Officer) to exercise the powers set forth in Sections 25257 through 25259 of the Government Code and direct the Auditor-Controller to file an annual summary of such actions taken during the year.
In fiscal year 2017-18, as presented in Att. A. Summary of Discharges, the Chief Financial Officer reviewed and approved six applications for discharges (County Assessor/Clerk-Recorder/Registrar of Voters, Agriculture, General Services, Library, Landfill, and Tax Collector) totaling $436,094. The Chief Financial Officer and/or Department of Financial Services staff have verified that the criteria stipulated by the Government Code were met before approving the discharges. |
| Collaborations (including Board advisory groups and external partner agencies) |
| Applications for discharges were received from the County Assessor/Clerk-Recorder/Registrar of Voters, Agriculture, General Services, Library, Landfill and Tax Collector. |
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| Fiscal Impact |
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| Source of Funds for this Expenditure |
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Explanation (Expenditure and/or Revenue) |
| Further explanation as needed: |
| Revenue is recognized at the time of providing services. When the discharge of accountability is approved, this results in a need to recognize the related loss of revenue. This is performed through recognition of a bad debt expense in the fund from from which services were originally performed. |
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