Legislation Details

File #: 26-0543    Version: 1
Type: Agenda Item Status: Consent Calendar
File created: 3/20/2026 In control: Board of Supervisors
On agenda: 4/21/2026 Final action:
Title: Emergency Medical Services, a division of the Chief Administrative Office, recommending the Board: 1) Discharge the Chief Administrative Office from further accountability to collect debts identified on the attached Discharge of Accountability Report in the amount of $406,023.08 pursuant to Government Code Sections 25257 through 25259.5 and Board of Supervisors Policy B-4, representing uncollectible accounts through December 31, 2025; and 2) Authorize the County Auditor-Controller to adjust the accounts receivable of $406,023.08 in the County Service Area 3 & County Service Area 7 funds accordingly. FUNDING: N/A
Attachments: 1. A - CY2025 Discharge Summary, 2. B - CY2025 Discharge Account Details
Related files: 25-0640, 24-0962, 19-1248, 20-1442, 21-0877, 22-0638, 19-0930
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title
Emergency Medical Services, a division of the Chief Administrative Office, recommending the Board:
1) Discharge the Chief Administrative Office from further accountability to collect debts identified on the attached Discharge of Accountability Report in the amount of $406,023.08 pursuant to Government Code Sections 25257 through 25259.5 and Board of Supervisors Policy B-4, representing uncollectible accounts through December 31, 2025; and
2) Authorize the County Auditor-Controller to adjust the accounts receivable of $406,023.08 in the County Service Area 3 & County Service Area 7 funds accordingly.

FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The Board’s authority to discharge accountability of debts is based on California Government Section Code Section 25257 to 25259, which provides that the “Board of Supervisors may make an order discharging the department, officer or employee from further accountability and if appropriate may direct the County Auditor to adjust any change against the department, officer, or employee in a like amount,” and formalized in Board of Supervisors Policy B-4, Collections - Recovery of Public Funds. When County ambulance fee debts are determined to be uncollectible for any of the following reasons, the accounts are presented to the Board annually for discharge from further accountability to collect the debts:
1. Small Balance
2. Death of Debtor
3. Bankruptcy
4. Statute of Limitations
5. Uncollectible Debts

Small balance accounts are accounts for which the amount owing is too small to justify the cost of collection.
Discharge for Bankruptcy and Death of Debtor require legal documentation. The County’s contracted ambulance billing agency, Wittman Enterprises, and contracted collection agency, Grant Mercantile Agency, obtain confirmation prior to recommending these accounts for discharge of accountability.
Expiration of Statute of Limitations represents accounts that are impacted by various state and federal legal limitations ...

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