DEPARTMENT: Finance
FILE TYPE: Consent Information
TITLE
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Report On Authorized Write-Off Of Uncollectible Debt For 2025
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PURPOSE/ACTION REQUESTED
Receive a report on the accounts receivable uncollectible debt write-offs that were authorized for 2025.
SUMMARY
County Policy 2755 (Account Receivable, Nonsufficient Payment, Collection and Past-Due Account Write Off), was adopted in March 2021. This policy establishes justification criteria for recording an uncollectible debt write-off. The policy also authorizes specific staff level authority to approve uncollectible debt write-offs for previous years. Fiscal year 2025 transactions close in March of 2026.
The County’s accounts receivable is comprised from three separate financial systems (or systems of record). Those financial systems are in Finance, Library, and Sheriff’s Office.
The County authorized individual uncollectible debt-write offs in year 2025 totaling $1,275,705.
The attached report contains detail summarizing the authorized write-offs for fiscal year 2025. For reference, prior year write-offs are also included as an attachment.
RECOMMENDATION
recommendation
Information only; no action requested.
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EXPLANATION OF FISCAL/FTE IMPACTS
☒ None ☐ Current budget ☐ Other
☐ Amendment Requested ☐ New FTE(s) requested
RESOLUTION
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Information only; no action requested.
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PREVIOUS BOARD ACTION
None.
ATTACHMENTS
Attachment: Policy 2755, 2025 Write Off Report
Attachment: Policy 2755, 2022-2024 Write Off Report
BOARD GOALS
☐ Thriving People ☐ A Healthy Environment with Quality Natural Resources
☐ A Successful Place for Business and Jobs ☒ Excellence in Public Service
CONTACT
Department Head: Will Wallo
Author: Carla Skog