The Finance Director, in consultation with the relevant department head and the Law Director, shall review those accounts which have remained on the books for more than one year as delinquent and unpaid. If it is determined by reviewing the facts and history of said delinquent accounts that the obligor is uncollectible or that the costs to enforce collection is not practical, the Finance Director with the approval of the department head and Law Director, is hereby granted authority to write off the debt as uncollectible and enter said dispositions on the ledgers.
(Ord. 108-09. Passed 7-13-09.)