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Consent-General Government # 11.
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| Board of Supervisors |
Financial Services |
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| Subject |
| Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2019-20. (No general fund impact) (Rinde) |
| Recommended Action |
| Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2019-20. |
| Strategic Plan Goal(s) |
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In Support of All Goals |
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| Reason for Recommended Action/Background |
Per Government Code sections 25257-25259, any county department, officer or employee charged by law with the collections of County tax assessments, penalties, fines, or any money due to County, can request discharge accountability 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 Chief Financial Officer (part of responsibility as Auditor-Controller) to exercise the powers set forth in Sections 25257-25259 of the Government Code and direct the Chief Financial Officer to file an annual summary of such actions taken during the year.
In fiscal year 2019-20, the Chief Financial Officer reviewed and approved 6 applications for discharges totaling $5,140,355.44 (Att. A) for the following departments:
- County Administrator – Housing Loans
- Community Services - Division of Integrated Waste Management
- Department of Financial Services - Property Tax
- Department of Financial Services - Yolo County Collection Services
- Health & Human Services
- Library
The Collection Services discharge has not occurred since 2014 and involves a significant number of accounts where the County no longer has the legal right to pursue collection due to the accounts being over 10 years old. Collection Services staff have been advised to submit discharges on a more regular basis in the future.
The Chief Financial Officer and/or assigned Department of Financial Services staff have verified that the criteria stipulated by the Government Code were met before authorizing the discharge. |
| Collaborations (including Board advisory groups and external partner agencies) |
| Applications for discharges were received from the departments of the County Administrator, Community Services, Financial Services, Health & Human Services and Library. |
| Competitive Bid Process |
Not Applicable
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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 which services were originally performed. |
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