The district's policy on the write-off of accounts receivable balances shall be as follows:
A.
Accounts will be eligible for write-off after they have been uncollected for more than 90 days.
B.
Finance staff will prepare monthly a list of all eligible accounts to be considered for write-off and submit same to the general manager for approval.
C.
The general manager shall have the authority to approve the write-off of individual accounts up to $1,000.
D.
Accounts over $1,000 will be forwarded to the board of directors for review and approval.
E.
The monthly and year-to-date amounts for accounts receivable write-offs will appear in the statistical section of the board package once per month.
(Res. 2587, 2009)