§ 52.07 BAD DEBT WRITE-OFF POLICY.
   (A)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      ARREARS. An unpaid or overdue amount that has become 30 days delinquent.
      BAD DEBT. Money that is owed to the city utilities but is uncollectible.
      BOARD. The city Board of Public Works and Safety.
      CURRENT DEBT. The amount that is due for payment within 15 days of bill being issued.
      DEBIT NOTE. The account that indicates the amount owed by the consumer to the city utilities. This account collects no interest.
      DEBTOR. The city utilities customer, whether individual, organization or business entity, who owes money for water, sewer or sanitation.
      UNCOLLECTIBLE DEBT. Debt that cannot be recovered due mainly to old age of account and passing of customer.
   (B)   Debt recovery. All due city utilities accounts that are not paid by 30 days after the due date are considered arrears or bad debts.
   (C)   Authority to write-off. The Board of Public Works and Safety has sole authority to write off uncollectible debts.
   (D)   Considered factors for write-off debts.
      (1)   Debt has been inactive for six or more years and all avenues have been exhausted by management to collect the outstanding debt.
      (2)   Debtor has passed away.
      (3)   Any other reason the city utilities deems just and fitting to warrant a write-off.
   (E)   Procedures for bad debt write-off.
      (1)    Debit notes.
         (a)   This account includes long outstanding arrears and the customer finds difficulties in meeting payments.
         (b)   Payment procedure:
            1.   A delinquent notice in writing is issued to all customers that have an outstanding balance.
            2.   The delinquent notice gives the owing customer at least five days to either pay the outstanding amount in full or make a payment arrangement with the city utilities.
            3.   Failure to make payment will result in immediate disconnection.
      (2)   Legal action.
         (a)   The city utilities will issue a final letter of demand for payment of the outstanding balance.
         (b)   The city utilities reserves the right to take legal action without further notice to the owing consumer who fails to comply with § 52.02 (Involuntary termination of utility service).
         (c)   Debts at a minimum of $50 may be pursued by the city utilities by way of action in small claims court.
      (3)   Procedure in write-off. The Office Manager and Utilities Director must be satisfied that all avenues for collection of the debt have been fully exhausted before a debt is recommended for write-off. The city utilities:
         (a)   Identifies accounts that are justly uncollectible and should be written off.
         (b)   Prepares the write-off of uncollectible debts summary on which the following is indicated:
            1.   Debtor/account name.
            2.   Amount of debt.
            3.   Age of debt.
            4.   Method(s) taken to collect the debt.
            5.   Reason (s) why it is uncollectible.
         (c)   Submits the summary accompanied by a cover letter signed by the Utilities Director and the Office Manager for the Board's consideration and approval.
         (d)   Upon approval, retains written evidence of the approval in a proper form that meets accounts/audit requirements for good record keeping.
         (e)   Makes necessary adjustments to the relevant accounts.
(Ord. 6-2010, passed 4-13-10)