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Agenda Item Number: <br /> <br />ORANGE COUNTY BOARD OF HEALTH <br />AGENDA ITEM SUMMARY <br /> <br />Meeting Date: August 22, 2018 <br /> <br />Agenda Item Subject: Bad Debt Write-Off: Transfer of Uncollectible <br />Debt from Active to Inactive <br /> <br />Attachment(s): Delinquent and Uncollectible Accounts Policy <br /> <br />Staff or Board Member Reporting: Rebecca Crawford <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 must be administratively written off of the general ledger. The purpose of this <br />accounting function is to precisely account for funds which are truly unrecoverable. The <br />last administrative write-offs were performed by the Board of Health in August 2017 <br />(Personal Health, Dental Health, and Environmental Health) for FY 2016-2017. <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 2017-2018. <br /> <br />Division <br />Number of <br />Uncollectable <br />Accounts <br />Write-Off <br />Amount <br />Personal Health 98 $1,750.60 <br />Dental Health 76 $1,843.21 <br />Environmental <br />Health 2 $300.00 <br />Total $3,893.81