If the Office of Finance finds that any permit fee due or believed to be due under the provisions of this chapter cannot be collected, or that efforts to collect any such amount would be disproportionately costly in relation to the probable outcome of the collecting efforts, the Office of Finance may prepare a report setting forth its findings and the reasons therefor, and submit it to a Board of Review constituted as provided in Section 21.16 of the Los Angeles Municipal Code. On unanimous approval of a finding by the Board of Review, the Office of Finance may remove from its active accounts receivable any unpaid fee owing or believed to be owing from one person which amounts to less than $100.00. If the report relates to a claim for the fees owing or believed to be owing from one person which amounts to $100.00 or more, the Board of Review shall make its recommendations upon the finding and, if the Board of Review unanimously approves the finding, submit it to the Council with the finding of the Office of Finance. If the Board of Review does not unanimously approve the finding, the matter shall be returned to the Office of Finance. Upon the approval of the findings by the Council, the Office of Finance may remove from its active accounts receivable the amount so approved. The Office of Finance may include in a single report its findings and supporting reasons regarding fees due from more than one person. The removal from the active accounts receivable of the Office of Finance of any unpaid fee as provided herein shall not preclude the City from collecting or attempting to collect any such fee that later proves to be collectible.