Sec. 112.111. - Write-off of uncollectible accounts.

Disputed bills and judgments shall be written-off as uncollectible under the following conditions: (a) The Director of Finance and Administration, upon recommendation of the Revenue Manager shall be authorized to write-off and treat as uncollectible those minor uncollectible accounts under $1,000 that have been through the billing process, internal collection process, and the referral of which to a collection agency or General Counsel, when applicable, is not justified as cost effective. (b) The Director of Finance and Administration shall, with the written approval of the department head who originated the bill, be authorized to write off delinquent bills or judgments $1,000 or greater but is less than $10,000 that have been through the billing process, the internal collection process, and have been referred to a collection agency or the General Counsel, when applicable, and it is determined the collection effort is no longer justified. (c) When the amount of the delinquent bill or judgment is $10,000 or greater but is less than $100,000, the Mayor shall have authority to write-off the bill or judgment upon favorable written recommendation of General Counsel and either the Director of Finance and Administration or the appropriate department head who originated the bill. (d) When the amount of the delinquent bill or judgment is $100,000 or greater, the Council shall approve all write-offs. (e) The Director of Finance and Administration shall prepare an annual report of all written-off claims, a copy of which shall be provided to the Council Auditor. (Ord. 90-709-572, § 2; Ord. 2004-990-E, § 2; Ord. 2016-140-E , § 16) Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.