Subject:
Title
Board Approval, Annual Request to Write-Off Uncollectible Emergency Medical Services (EMS) Ambulance Fees for FY22-23
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Fiscal Impact:
The total amount for FY22-23 in Uncollectible Ambulance Write-Off is $28,102,022.95 in two EMS accounts: (1) Uncollectable Financial and (2) Medicare/Medicaid/Champus Write-Offs.
(1) $11,143,312.47 is being requested to be removed from Uncollectible 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) $16,958,710.48 is being requested to be removed from Medicare/Medicaid/Champus and is not forwarded to the collection agency as it is in 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 FY2022-2023 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 accepted accounting principles. The department annually requests this approval action from the Board.
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 The write-off amount reflects those accounts that are no longer current (older than one year), have been sent to a collection agency or are otherwise uncollectible. EMS then updates receivable reporting for current patients.
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