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Agenda Item Number: <br /> <br />ORANGE COUNTY BOARD OF HEALTH <br />AGENDA ITEM SUMMARY <br /> <br />Meeting Date: October 23, 2019 <br /> <br />Agenda Item Subject: Delinquent and Uncollectible Accounts Report <br />and Bad Debt Write-Off Request <br /> <br />Attachment(s): Delinquent and Uncollectible Accounts Policy <br /> 5 Year Historical Review of Bad Debt Write-Off <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 2018 <br />(Personal Health, Dental Health, and Environmental Health) for FY 2017-2018. <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 but a summary of the amount received through the NC <br />Debt Set-Off program for the period of July 1, 2018 – June 30, 2019 is included below: <br /> <br />Division Number of <br />Accounts Set- <br />Off <br />Amount <br />Received <br />through NC <br />Debt Set-Off <br /> <br />Personal Health 26 $2,596.74 <br />Dental Health 38 $4,788.51 <br />Environmental <br />Health 6 $739.87 <br />Total 70 $8,125.12