Chapter 3.20
ACCOUNTS RECEIVABLE DEEMED UNCOLLECTABLE

Sections:

3.20.010    Write-off of accounts receivable.

3.20.010 Write-off of accounts receivable.

The district’s policy on the write-off of accounts receivable balances shall be as follows:

A. Accounts will be eligible for write-off after they have been uncollected for more than 90 days.

B. Finance staff will prepare monthly a list of all eligible accounts to be considered for write-off and submit same to the general manager for approval.

C. The general manager shall have the authority to approve the write-off of individual accounts up to $1,000.

D. Accounts over $1,000 will be forwarded to the board of directors for review and approval.

E. The monthly and year-to-date amounts for accounts receivable write-offs will appear in the statistical section of the board package once per month. (Res. 2587, 2009)