The collection of delinquent revenues and delinquent accounts due to the Department of Social Services, the Port of San Francisco or the Airports Commission and accounts in amounts of $300 or less held by any other department, shall be made by those departments. Accounts due to any such department and which are delinquent for more than 90 days shall be reported by the department head to the Controller; and if the department head is of the opinion that the accounts cannot be collected, they may, with the approval of the Controller, be cancelled and in the event of such cancellation, the department shall no longer be responsible for their collection.
(Amended by Ord. 504-83, App. 10/14/83; Ord. 24-88, App. 1/28/88; Ord. 165-88, App. 4/26/88)