It is the policy of the city of Tombstone to actively pursue collection of past due accounts receivable, regularly review the status of past due accounts, and write off amounts determined to be uncollectible. A write off of uncollectible accounts receivable from the city's accounting records does not constitute forgiveness of the debt or gift of public funds. This policy applies to all city departments and funds. (Ord. 2014-04, 7-8-2014)