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File #: 2455   
Type: Consent Status: Agenda Ready
File created: 1/21/2021 In control: Fire Rescue
On agenda: 2/9/2021 Final action:
Title: Request to Write-Off Uncollectible Ambulance Fees FY 19/20
Attachments: 1. AGENDA EMS Write-Off Summary Attachment 2-9-21.pdf
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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Subject:
Title
Request to Write-Off Uncollectible Ambulance Fees FY 19/20
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Fiscal Impact:
The removal of receivables in the amount of $15,372,286.61 from the financial statements does not preclude continuing efforts to collect the receivables in future years. In accordance with County Policy BCC-37, Fire Rescue sends appropriate uncollected accounts to a collection agency for further action. The Medicare/Medicaid/Champus $12,791,335.02 is not forwarded to the collection agency as it is the contractual write off amount.

Annually, during BCFR's budget development process, EMS billing revenue is forecasted based on historical net revenue received from EMS account receivables. Revenue forecasting in this manner takes into consideration the write-offs from contractual adjustments and uncollected billing charges.

Dept/Office:
Fire Rescue Department
Requested Action:
Recommendation
The Fire Rescue Department requests, in accordance with Ordinance No. 79-21, the Board approve the FY 2019-2020 uncollectible EMS accounts receivable write-off as noted below.
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Summary Explanation and Background:
The removal of these Emergency Medical Services (EMS) accounts receivable is in accordance with Ordinance 79-21 and generally accepted accounting principles. A specific listing of each account is available from Fire Rescue upon request. A file containing all the County's uncollectible receivables shall be maintained by the Clerk of the Circuit Court, as required by ordinance.

Emergency Medical Services (EMS):
Appropriate Accounts for a Financial Write-Off
The EMS write-off is a balance sheet financial write-off only. Even though this write-off occurs annually, the County, through the actions of its billing service providers and the County's collection agency, continues to pursue collections of these accounts. This portion of the write-off consists of accounts that were appropriate for referral for a financial write-off after up to five attempts to collect were m...

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