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  Consent-General Government   #   19.    
Board of Supervisors Financial Services  
Meeting Date: 07/24/2018  
Brief Title:    Discharges of Accountability Annual Report 2017-18
From: Howard Newens, Chief Financial Officer, Department of Financial Services
Staff Contact: Josh Iverson, Accounting Manager, Department of Financial Services, x8219

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.

Fiscal Information
Potential fiscal impact (see notes in explanation section below)
Fiscal Impact of this Expenditure
Total cost of recommended action $0
Amount budgeted for expenditure $0
Additional expenditure authority needed $0
On-going commitment (annual cost)
Source of Funds for this Expenditure
General Fund $0
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.
Attachments
Att. A. Discharge Summary

Form Review
Form Started By: Josh Iverson Started On: 07/10/2018 11:09 AM
Final Approval Date: 07/16/2018
Level double AA conformance,
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