SEC. 10.27-1. CONTROLLER MAY OFFSET.

   The Controller may, in his or her discretion, offset any amount owed to the City and County by a person or entity against any amount owed by the City and County to such person or entity.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-2. CONTROLLER MAY OFFSET - IF AMOUNT OWED IS INSUFFICIENT.

   If the amount owed to a person or entity is insufficient to offset all amounts owed by such person or entity to the City and County, the amount available for offset may be applied in such manner as the Controller deems proper.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-3. CONTROLLER MAY OFFSET - WHEN AMOUNT BECOMES PAYABLE.

   Whenever an amount against which an offset has been made becomes payable, the Controller may, in his or her discretion, draw a warrant or warrants for the offset amount in favor of the concerned City and County department, board or commission to which the offset money is owed. The balance remaining, if any, may be paid the person or entity to whom due.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-4. CONTROLLER MAY OFFSET - WHEN PERSON FAILS TO BILL FOR PAYMENT.

   In event the person or entity against whom an offset has been made is required to bill or otherwise make demand for payment and refuses or neglects to do so, when requested by the Controller, the concerned City and County department, board or commission shall file with the Controller a certificate setting forth the facts and make such billing or demand upon behalf of the person or entity. If approved by the Controller, it shall have the same force and effect as though it were a bill or demand made by the person or entity.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-5. CONTROLLER MAY OFFSET - NET AMOUNT.

   The amount due and payable to any person or entity by the City and County is the net amount otherwise owed such person or entity after giving effect to any offset as provided in Sections 10.27-1 to 10.27-4.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-6. CONTROLLER MAY OFFSET - SECTION 16.32 NOT ABRIDGED.

   The provisions of Sections 10.27-1 to 10.27-5, inclusive, neither amend nor abridge those of Section 16.32 (Bill No. 1125, Ordinance No. 4.073(C.S.) No. 5) of this Code.

(Added by Ord. 127-63, App. 5/28/63)

SEC. 10.27-7. CONTROLLER MAY OFFSET - HEARING.

   Prior to imposing any offset authorized by Sections 10.27 and 10.27-1, the Controller shall inform the person or entity against whose entitlement to money the offset will be asserted that notice has been received from a City and County department, board or commission that the person or entity may owe money to the City and County. The Controller shall notify the person or entity in writing as to the amount and reason for the offset and such person or entity shall be entitled to a hearing by the Controller. If requested by the person or entity, the Controller shall fix a time and place for said hearing and cause all parties to be notified not less than 15 days before the date of such hearing. Each party shall have the right to be represented by counsel, or other person of their choosing, to call and examine witnesses, to impeach any witness regardless of who called said witness to testify, and to rebut adverse evidence. The department, board or commission shall have the burden of proving by a preponderance of the evidence that money is owed to the City and County. Within 15 days following the hearing, the Controller shall issue his or her decision to all parties.

(Added by Ord. 313-87, App. 7/17/87)