Consent-General Government # 26.
Board of Supervisors
Financial Services
- Meeting Date:
- 07/26/2022
- Brief Title
- Discharge of Accountability Annual Report 2021-22
From:
Tom Haynes, Interim Chief Financial Officer, Department of Financial Services
Staff Contact:
Holly Alves, Accounting Manager, Department of Financial Services, x8219
Supervisorial District Impact:
Subject
Receive and file a summary of the discharges of accountability that were approved by the Interim Chief Financial Officer in fiscal year 2021-22. (No general fund impact) (Haynes/Alves)
Recommended Action
Receive and file a summary of the discharges of accountability that were approved by the Interim Chief Financial Officer in fiscal year 2021-22.
Strategic Plan Goal(s)
 |
In Support of All Goals (Internal Departments Only) |
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 of 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 Policy and Procedure 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 2021-22, the Interim Chief Financial Officer reviewed and approved nine (9) applications for discharges totaling $845,391.94 (Att. A - Discharge Summary 2021-22) for the following departments:
- ACE- Assessor/Clerk-Recorder/Elections - $994.00
- Department of Agriculture - $61.50
- Community Services - Public Works - $27,382.10
- Community Services - Division of Integrated Waste Management - $54,779.68
- Department of Financial Services - Property Tax $123,156.46
- Department of Financial Services - Yolo County Collection Services - $538,549.16
- Health & Human Services - $42,772.54
- Yolo County Library - $56,669.75
- Probation - $1,026.75
The Collection Services discharge, which is the majority of the discharged amount (64%), consists of administrative fees charged to individuals through the criminal justice system, which the County is unable to collect effective January 1, 2022 under Assembly Bill (AB) 177 approved by the State legislature and the Governor in September 2021. The remaining balance of the discharge consists of accounts greater than 10 years old, businesses no longer in operation, and unresponsive customers.
The Interim 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.
Attachment A Discharge Summary 2021-22 details the number of accounts and average account balance discharged by department.
The Interim 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.
Attachment A Discharge Summary 2021-22 details the number of accounts and average account balance discharged by department.
Collaborations (including Board advisory groups and external partner agencies)
Applications for discharges were received from the departments of Department of Agriculture, Community Services, Financial Services, Health & Human Services, Library, and Probation.
Competitive Bid Process/Vendor Performance
Not Applicable
Fiscal Impact
Potential fiscal impact (see notes in explanation section below)
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $
- Amount budgeted for expenditure:
- $
- 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, it 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 service were originally performed.
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Tom Haynes | Tom Haynes | 07/15/2022 11:21 AM |
| Tom Haynes | Tom Haynes | 07/15/2022 04:58 PM |
| Tom Haynes | Tom Haynes | 07/15/2022 04:58 PM |
| Financial Services | Tom Haynes | 07/15/2022 04:59 PM |
| County Counsel | Hope Welton | 07/15/2022 05:06 PM |
- Form Started By:
- halves
- Started On:
- 06/16/2022 03:49 PM
- Final Approval Date:
- 07/18/2022