Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2024-25. (No general fund impact) (Haynes/Mapile)

Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2024-25.

Per Government Code sections 25257-25259, any county department, officer or employee charged by law with the collection 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 Resolution Nos. 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 the 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 the fiscal year 2024-25, the Chief Financial Officer reviewed and approved five applications for discharge totaling $558,314.84 (Att. A - Discharge Summary 2024-25) for the following departments:

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.

Attachment A provides detail on the number of accounts and average account balance discharged by each department for fiscal year 2024-25. 

Applications for discharges were received from the Department of Agriculture, Department of Financial Services, Department of General Services, Health & Human Services, and the Library.