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County Administrator's Report 13. 8.

BCC Regular Meeting

Budget & Finance Consent

Meeting Date:	04/04/2019
Issue: Write-Off of Accounts Receivable
From:	Mike Weaver
Department:	Public Safety
CAO Approval:

RECOMMENDATION:

Recommendation Concerning the Write-Off of Accounts Receivable Recorded in the Emergency Medical Service Fund as Uncollectible Bad Debts - Michael D. Weaver, Public Safety Department Director

That the Board adopt the Resolution authorizing the write-off of $5,972,901.34, in Accounts Receivable that have been recorded in the Emergency Medical Service Fund of Escambia County and have been determined to be uncollectible bad debts.

This Resolution allows an accounting transaction to be recorded and in no way should be construed to be a forgiveness of debt. This Resolution includes write-offs from Emergency Medical Services (EMS) Ambulance Billings for the first quarter of Calendar Year 2019 for 13,668 accounts that have been through all phases of the billing and collection cycles, to include all primary and secondary insurance filing, private pay processing pre-collection letter(s), and/or referral to the secondary collection agency.

This write-off of bad-debt is significantly larger due to the fact in Fiscal Year 2017/2018 only $2,208,338.06 was written-off as uncollectible bad-debt. The majority of the accounts (12,760) were within the date of service ranging from 7/2/2005 to 12/31/2017, with a total dollar amount of $5,972,901.34. This figure coincides with the dollar amount listed on the audit report as uncollectible bad-debt.

BACKGROUND:

This Resolution allows an accounting transaction to be recorded and in no way should be construed to be a forgiveness of debt. This Resolution includes write-offs from EMS Ambulance Billings for the 1st quarter of Calendar Year 2019 for 13,668 accounts that have been through all phases of the billing and collection cycles, to include all primary and secondary insurance filing, private pay processing pre-collection letter(s), and /or referral to the secondary collection agency. All avenues for collection have been exhausted and we are confident these accounts are truly uncollectible, and any further action would be unproductive.

BUDGETARY IMPACT:

N/A

LEGAL CONSIDERATIONS/SIGN-OFF:

Assistant County Attorney Kristin Hual has reviewed and approved the Resolution as to form and legal sufficiency.

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
Resolution