I am reviewing our department’s aged receivables, and there are several that are very old and we are unlikely to collect the monies owed to the County. How do we go about getting those items written off?
Any items that are believed to be uncollectible should be submitted to the Finance Office for review. A summary should be included (signed by a division director/elected official), along with documentation regarding all collection procedures that were taken and related support. The Accounting Manager and Finance Director will review the department’s information, and compose an official write-off request. This request will be submitted for approval to the Commissioners at one of their regularly scheduled meetings. After Commissioner approval, the receivables in question are considered written off. The Finance Office will make appropriate entries in MUNIS to record the write-off, and departments should take corresponding steps for any receivable subledgers that they separately maintain. The same process should be followed for any payables owed by the County that, per detailed investigation, have been determined to no longer be due to an outside party and therefore should be written off.