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Agenda Item Number: <br /> <br />ORANGE COUNTY BOARD OF HEALTH <br />AGENDA ITEM SUMMARY <br /> <br />Meeting Date: August 26, 2015 <br /> <br />Agenda Item Subject: Annual Bad Debt Write-Off: Transfer of <br />Uncollectible Debt from Active to Inactive <br /> <br />Attachment(s): Delinquent and Uncollectible Accounts Policy <br /> <br />Staff or Board Member Reporting: Colleen Bridger <br /> <br />Purpose: _X_Action <br /> ___ Information only <br /> ___ Information with possible action <br /> <br /> <br />Summary Information: <br /> <br />Per the department’s Delinquent and Uncollectable Accounts policy (15.0), uncollectible <br />accounts are to be administratively written off the books. The purpose of this accounting <br />function is to precisely account for and pursue funds which are truly unrecoverable. The <br />last administrative write-offs were performed by the Board of Health in September 2014 <br />(Personal Health, Dental Health, and Environmental Health) for FY 2012 and FY 2013 <br />in the amount of $9,073.75. <br /> <br />Personal Health, Dental Health, and Environmental Health continue to participate in the <br />NC Debt Set-Off Program, which allows the county to collect debts on delinquent <br />accounts with a balance between $50 and $4,000 through the customer’s tax refund. <br />The Health Department anticipates collecting payments on delinquent accounts being <br />pursued through the NC Debt Set-Off program; therefore, those accounts are not <br />included in this write-off request. <br /> <br />Based on the definitions of uncollectible accounts in the department’s policy, the <br />following table represents all uncollectible debt from clients for FY 2014-2015. <br /> <br />Division <br />Number of <br />Uncollectable <br />Accounts <br />Write-Off <br />Amount <br />Personal Health 77 $1,289.62 <br />Dental Health 71 $2,226.55 <br />Environmental <br />Health <br />9 $1,772.19 <br />Total 157 $5,288.36