Title
Incorporated County of Los Alamos Resolution No. 26-04; A Resolution Removing the Unsecured and Uncollectible Ambulance Billing Accounts from the Accounts Receivable List of the Incorporated County of Los Alamos
Recommended Action
I move that Council approve Incorporated County of Los Alamos Resolution No. 26-04; a Resolution Removing the Unsecured and Uncollectible Ambulance Billing Accounts from the Accounts Receivable List of the Incorporated County of Los Alamos.
County Manager's Recommendation
The County Manager recommends that Council adopt Incorporated County of Los Alamos Resolution No. 26-04.
Body
Pursuant to NMSA 1978, Section 3-37-7, the County is authorized to remove uncollectible accounts from its accounts receivable upon Council approval.
The accounts included in this request are unsecured ambulance billing receivables that have been uncollectible for four (4) years or more. These accounts were billed through the County’s previous third-party billing system and tracked in the Tyler Munis system. Monthly statements were issued and collection efforts were made; however, all reasonable avenues for collection have been exhausted.
During the County’s transition to a new third-party billing provider, the previous biller provided the County with a final listing of uncollectible accounts billed and uncollected under their agreement term.
The New Mexico Attorney General’s Opinion 70-88 confirms that writing off these accounts does not eliminate the County’s ability to pursue collection in the future, if circumstances change and collection is not otherwise barred.
The amounts recommended for write-off reflect actual billed charges through June 30, 2021. Based on the Chief Financial Officer’s review, these accounts are deemed uncollectible and appropriate for removal.
Alternatives
The alternative is to maintain these amounts as receivables, an asset, on the County's books, with an offsetting contra-asset account, "allowa...
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