Receive and file a summary of the discharges of accountability that were approved by the Chief Financial Officer in fiscal year 2022-23. (No general fund impact) (Haynes/Alves)

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 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 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 2022-23, the Chief Financial Officer reviewed and approved nine (9) applications for discharges totaling $478,198.65 (Att. A - Discharge Summary 2022-23) for the following departments:

The Health & Human Services discharge, which is the majority of the discharged amount (54%), consists of uncollectible transactions due to the inability to receive funds as they are past the collectible period and transactions paid out of realignment that should have not been added to the accounts receivable module. 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 2022-23 details the number of accounts and average account balance discharged by department.

Applications for discharges were received from the departments of Department of Agriculture, Department of Community Services, Department of Financial Services, Department of General Services, District Attorney, Health & Human Services, Library, and Public Defender.