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MINUTES <br /> ORANGE COUNTY BOARD OF HEALTH <br /> September 21, 2022 <br /> B. Debt Write Off <br /> Micah Guindon, Financial and Administrative Services Director, began by providing a 5 year <br /> historical review of bad debt write-off trends and the number of uncollectable accounts <br /> displayed by division. <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 last <br /> administrative write-offs were performed by the Board of Health in October 2019 (Personal <br /> Health, Dental Health, and Environmental Health) for FY 2018-2019. Per the County Manager, <br /> the yearly delinquent and uncollectable processes were temporarily paused due to the COVID- <br /> 19 pandemic in FY 2019-2020 and FY 2020-2021 and have recently been restarted. <br /> Personal Health, Dental Health, and Environmental Health continue to participate in the INC <br /> Debt Set-Off Program, which allows the county to collect debts on delinquent accounts with a <br /> balance between $50 and $4,000 through the customer's tax refund. The Health Department <br /> anticipates collecting payments on delinquent accounts being pursued through the INC Debt <br /> Set-Off program. Therefore, those accounts are not included in this write-off request, but a <br /> summary of the amounts received through the INC Debt Set-Off program for the periods of FY <br /> 2019-2020, FY 2020-2021, and FY 2021-2022 are below. <br /> FY 2019-2020 <br /> Number of Amount <br /> Division Accounts Set- Received <br /> Off through NC Debt <br /> Set-Off <br /> Personal Health 33 $3,629.53 <br /> Dental Health 32 $3,828.79 <br /> Environmental Health 7 $947.05 <br /> Total 72 $8,405.37 <br /> FY 2020-2021 <br /> Number of Amount <br /> Division Accounts Set- Received <br /> Off through NC Debt <br /> Set-Off <br /> Personal Health 31 $3,620.90 <br /> Dental Health 27 $3,780.64 <br /> Environmental Health 3 $396.83 <br /> Total 61 $7,798.37 <br /> FY 2021-2022 <br /> S:\Managers Working Files\BOH\Agenda &Abstracts\2022 Agenda &Abstracts/ <br /> September Page 3 <br />