LOS ANGELES COUNTY
DEPARTMENT OF MENTAL HEALTH
  Policy 805.01 Transferring Delinquent Accounts to the Treasurer and Tax Collector
 
Policy Category:  Administrative
Distribution Level:  Directly Operated
Responsible Party:  Accounting
 
Approved by Gregory C. Polk, Chief Deputy Director, on February 10, 2021
 
I.  PURPOSE
 
To ensure mandatory participation and uniform methodology for handling delinquent accounts.

This policy is being revised to comply with the County Fiscal Policy and the Auditor-Controller recommendations.

 
II. DEFINITIONS
 
No definitions are associated with this policy.
 
III.  POLICY
 
It is the policy of DMH to refer its uncollected accounts to TTC for further collection follow-up if internal attempts at collection prove unsuccessful.

DMH is prohibited by State mandate from referring accounts to the private sector for collection.

Procedures are herein provided for implementation of this policy and a reference for staff training and development.

 
IV.  PROCEDURES
 
Procedures - Transferring Delinquent Accounts to the Treasurer and Tax Collector
 
V.  AUTHORITIES
 
Los Angeles County Fiscal Manual
Los Angeles County Auditor-Controller Recommendations
State Department of Mental Health Audit Recommendations

 
VI.  ATTACHMENTS