Subject:
Title
Board Approval, Annual Request to Write-Off Uncollectible Emergency Medical Services (EMS) Ambulance Fees for FY21-22
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Fiscal Impact:
The total amount for FY21-22 in Uncollectible Ambulance Write-Off is $25,448,970.57 in two EMS accounts: (1) Uncollectable Financial and (2) Medicare/Medicaid/Champus Write-Offs.
(1) $8,099,072.03 is being requested to be removed from Uncollectable Financial Write-Offs. This 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.
(2) $17,349,898.54 is being requested to be removed from Medicare/Medicaid/Champus and is not forwarded to the collection agency as it is the contractual write off amount.
Dept/Office:
Public Safety Group: Brevard County Fire Rescue
Requested Action:
Recommendation
The Fire Rescue Department requests, in accordance with Ordinance No. 79-21, the Board approve the FY 2021-2022 uncollectible EMS accounts receivable write-off as noted above.
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Summary Explanation and Background:
The removal of these Emergency Medical Services (EMS) accounts receivable is in accordance with Ordinance No. 79-21 and generally accepted accounting principles.
Appropriate Accounts for Financial Write-Off
The EMS write-off is a balance sheet financial write-off only. The write-off amount reflects those accounts that are no longer current (older than one year), have been sent to a collection agency or, are otherwise uncollectible. This allows EMS to update receivable reporting for patients that are current only.
Medicare/Medicaid/Champus Contractual Write-Off
The Medicare/Medicaid/Champus write-offs are based upon required contractual adjustments. These write-offs are the difference in what BCFR bills for service and what Medicare, Medicaid and Champus agree to pay contractually.
Clerk to the Board Instructions:
File to County uncollectible receivables