Title
RESOLUTION NO. 2017-079 OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA ADOPTING AN UNCOLLECTIBLE ACCOUNTS RECEIVABLE WRITE-OFF POLICY
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RECOMMENDED ACTION
Recommended Action
Council adopt the resolution.
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SUMMARY
The purpose of this policy is to provide guidelines and authorization levels by which a City of Chula Vista accounts receivable may be removed from the books of the City when the accounts have been deemed to be uncollectible. Where a debt is determined to be uncollectible it must be subject to a write-off process to comply with generally accepted accounting principles.
ENVIRONMENTAL REVIEW
Environmental Notice
Environmental Notice
The activity is not a "Project" as defined under Section 15378 of the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental review is required.
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Environmental Determination
The Director of Development Services has reviewed the proposed activity for compliance with the California Environmental Quality Act (CEQA) and has determined that the activity is not a "Project" as defined under Section 15378 of the State CEQA Guidelines because it involves only adoption of a policy that governs how uncollectible debt is written-off; therefore, it is an organizational or administrative activity of government that will not result in a direct or indirect physical change in the environmental; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines the activity is not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not applicable
DISCUSSION
The City of Chula Vista currently collects payment for fees, charges and other collectibles associated with City operations. City staff diligently attempts to collect all monies due to the City from various revenue sources. However, not all outstanding receivables are secured as a normal course of business. Some accounts become ...
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