Subject:
Title
Receipt and file report of write-offs for accounting purposes - Fiscal Year 2025.
label
Recommended Action:
Recommended Action
Approval by the County Administrator of eligible write-offs for accounting purposes.
• Write-offs for approval were eligible as of September 30, 2025.
• Total eligible write-offs are from multiple funds and departments under the County Administrator and collectively total $3,775,676.20.
• Approval of eligible write-offs is for accounting purposes and does not eliminate the uncollectable debt.
• Resolution 24-29 (RES 24-29) provides authority to the County Administrator for approval of eligible write-offs under $10,000.00.
• RES-24-29 requires all write-offs $10,000.00 and over to be approved by the Board of County Commissioners, however, no FY25 write-offs surpassed this threshold.
• The Business Technology Services Department has one individual write-off item totaling $696. This was a charge for Telephone Service that has been deemed uncollectable.
• The Human Services Department has 41 individual write-off items totaling $9,923.72. These were charges for retirement benefits that have been deemed uncollectable.
• The Safety and Emergency Services Department has over 27,000 individual write-off items totaling $3,624,921.72. These were charges for EMS Services for Contracts, Hospice, Jail, Covid and Workers Comp transports that have been deemed uncollectable.
• The Utilities Department has over 4,000 individual write-off items totaling $140,134.76. These were charges for Water, Sewer, Reclaim, Backflow and MUSF Customer Services that have been deemed uncollectable.
Body
Strategic Priorities:
4. Smart Service Delivery
Summary:
In accordance with RES 24-29 are schedules which reflect the eligible write-offs for accounting purposes as of September 30, 2025. Each write-off item was reviewed by the County write-off coordinator for compliance with all provisions of the policy. As required, a sampling of transactions was selected and reviewed by the County’s auditor (Clerk of the Circuit Court and Comptroller, Division of the Inspector General), and the findings report is attached. Of the total $3,775,676.20 proposed to be written off, $3,624,921.72, or 96.01%, are for Emergency Medical Services (EMS) charges. All EMS items where collections are capped by Federal regulations are classified as contractual credits instead of write-offs because Federal regulations prohibit collecting anything above these amounts.
Background/Explanation:
On April 5, 2005, the Board of County Commissioners (Board) approved RES-05-61, which established a Uniform Write-Off Policy for Accounting Purposes. On May 21, 2024, the Board adopted amendments to this policy in RES-24-29. The policy delegates authority to the County Administrator to write off those claims not exceeding $10,000.00, where upon consultation with the County Attorney, it appears that the legal basis for recovery is not certain, or under the circumstances of the case, there are insufficient assets to pay the claim, and due to the legal situation, there will not be sufficient assets to pay the amount owed in the future. Claims over $10,000.00 require Board approval.
Approval of eligible write-offs is for accounting purposes only and does not eliminate or forgive the uncollectable debt.
Eligible FY25 Write-Offs total $3,775,676.20 and include $696.00 for Business Technology Services (BTS), $9,923.72 for Human Resources, $3,624,921.72 for EMS, and $140,134.76 for Utilities.
Fiscal Impact:
There is no fiscal impact associated with write-off approval.
The write-offs do not forgive the debtor of their obligation but move the item off the County’s balance sheet for accounting purposes only. These items do not impact actual revenues or expenditures. Total amount to be written off as of September 30, 2025, is $3,775,676.20.
Delegated Authority:
Authority for the County Administrator and Board to approve write-offs for accounting purposes is granted under RES 24-29.
Staff Member Responsible:
Toni Merrill, Financial Management & Budget Analyst, Office of Management and Budget (County Write-Off Agenda Coordinator)
Chris Rose, Director, Office of Management and Budget
Partners:
Pinellas County Clerk of the Circuit Court and Comptroller, Division of the Inspector General
Attachments:
Summary of Eligible Write-Offs for Accounting Purposes
Department Request Forms
Resolution 24-29
Report 2025-26, Audit of Accounts Receivable Write-Offs
Management Rep Letter