| 1. |
POLICY |
| |
The Auditor-Controller may, at his discretion,
discharge from further accountability any County
department, officer, or employee charged by law
with the collection of money which is due and payable
if:
- The amounts are too small to justify the cost
of collection.
- The likelihood of collection does not warrant
the expense involved.
- The amount has been otherwise lawfully compromised
or adjusted.
Such discharge of accountability shall only be made
upon consideration and approval of a verified application
filed by the department, agency, or district head
with the Auditor-Controller. Such discharge of accountability
does not constitute a release of any persons from
liability for payment of any amount due the County. |
| |
| |
|
| 1.1 |
Purpose |
| |
To establish uniform procedures for preparation
of requests by departments/ agencies/districts
and approval by the Auditor-Controller of
discharges of accountability for collection
of money due the County. |
| |
|
| 1.2 |
Authority |
| |
| |
|
| 1.2.1 |
State of California Government Code
Sections 25257 to 25259.5 |
| |
These sections govern the discharge
of accountability of debts due and payable
to the County and allow the Board of
Supervisors, by resolution, to authorize
the County Auditor-Controller to discharge
any department, officer, or employee
from accountability for collection. |
| |
|
| 1.2.2 |
State of California Code of Civil
Procedure Sections 335 to 339.3 |
| |
These sections prescribe the various
statutes of limitations for commencing
action on amounts payable to the County. |
| |
|
| 1.2.3 |
Board of Supervisors' Resolution No.
79-675 |
| |
This resolution, dated May 8, 1979,
authorizes the Auditor-Controller to
discharge any department, officer, or
employee from accountability for collection. |
|
| |
|
| 1.3 |
Definitions |
| |
| |
|
| 1.3.1 |
Officer |
| |
"Officer of the County,"
includes any elective or appointed officer
of the County, and any person in charge
of any office, department, service,
or institution of the County, or a division
or branch thereof, and as enumerated
in Section 24000 of the Government Code. |
| |
|
| 1.3.2 |
Money |
| |
Includes any County or district tax
assessment, penalty, cost, license fee
or any fine, assessment or penalty,
or any money which is due and payable
to the County or district for any reason. |
|
|
| |
|
| 2. |
PROCEDURE |
| |
| |
|
| 2.1 |
Application for Discharge of Accountability |
| |
Departments, agencies, or districts desiring
discharge of accountability of amounts considered
uncollectible shall file with the Auditor-Controller
Accounts Receivable Unit an "Application
for Discharge of Accountability," (Exhibit
I attached). The application for a discharge
of accountability shall include:
- The amount owing.
- Except where disclosure of such information
is prohibited by state or federal law,
the names of the debtors or persons liable
and the amounts owed by each, which may
be by reference to specific documents
incorporated thereby in the application.
- The estimated cost of collection, or
a statement that the likelihood of collection
does not warrant the expense involved,
or a specific reference to the official
records establishing that the amount owed
has been compromised or adjusted. The
applicant shall furnish such additional
information, as the Auditor-Controller
deems necessary, to determine that the
request for discharge is justified.
- Any other fact warranting the discharge.
- A verification by the applicant that
the facts stated in the application are
true and correct.
- For accounts $1,000 or greater, the
applicant is required to provide documentation
such as a death certificate, bankruptcy
notice or explanation as to why the account
is uncollectible.
Attach a separate listing of names and
amounts owed if all the accounts cannot
be listed on the application form. The application
must be signed by the department, agency,
or district head applying for the discharge
of accountability. |
| |
|
| 2.2 |
Auditor-Controller Review |
| |
The Auditor-Controller or his designee shall
review the application and determine those
amounts that will be discharged.
One copy of the application signed by the
Auditor-Controller or his designee indicating
those amounts discharged, shall be returned
to the applicant. The original shall be filed
with the Auditor-Controller Accounts Receivable
Unit. |
| |
|
| 2.3 |
Referral to Board of Supervisors |
| |
Any amounts not discharged by the Auditor-Controller
shall be submitted by the Officer or employee
to the Board of Supervisors for disposition. |
| |
|
| 2.4 |
Annual Report |
| |
On or before August 3lst of each year, the
Auditor-Controller Accounts Receivable Unit
shall submit a report to the Auditor-Controller
listing those applicants whose requests for
relief of accountability have been approved
and the amounts for which accountability was
discharged during the preceding fiscal year. |
|
Legal