(A) Town professional staff shall report to the Town Council not less than quarterly regarding all accounts determined to be uncollectible. Staff shall first make all efforts to collect payment on accounts before determining them to be uncollectible.
(B) The Town Council shall review staff’s determination, including a review of the efforts made to collect payment.
(C) If the Town Council agrees with the determination of the professional staff, it shall order that all uncollectible accounts shall be written off on the books of the town using the allowance method of accounting.
(D) Staff shall records all written off accounts in the town records and shall provide regular reports to the Town Council concerning the status of all written off accounts.
(Res. 08-10-20-04, passed 8-10-2020)