To: BOARD OF SUPERVISORS
From: Auditor-Controller Treasurer-Tax Collector
Meeting Date: February 27, 2024
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Department Contact: |
Sara Pierce |
Phone: |
707-234-6860 |
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Department Contact: |
Cheyanne Gordon |
Phone: |
707-234-6875 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Approval of Retroactive Memorandum of Understanding Between the County of Mendocino and State of California Franchise Tax Board for the Collection of Court-Ordered Debt, through November 30, 2026
End
Recommended Action/Motion:
recommendation
Approve retroactive Memorandum of Understanding between the County of Mendocino and State of California Franchise Tax Board for the collection of court-ordered debt, through November 30, 2026; and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
Resolution 97-001 was adopted entering into the original agreement between the County and the State Franchise Tax Board to collect court-ordered debts. The agreement has been executed every three years since implementation and was last executed on August 17, 2021 as BOS Agreement 14-118-A2.
Summary of Request:
The Court Collection Department, operating under the office of the Auditor-Controller/Treasurer-Tax Collector, is responsible for the collection of installment payment plans on delinquent court-ordered debt for qualifying accounts for fines, fees, and restitution for infraction, misdemeanor, and felony cases. After local collection efforts are exhausted the department refers delinquent cases to Franchise Tax Board (FTB) for collection action such as demand notices, bank levies, and wage garnishments. Cost for the program is recovered by the retention of fine revenue as authorized by Penal Code 1463.007 enhanced collection program. The cost of the FTB program is set by Revenue Taxation Code section 19280 through 19283; specifically, FTB may only charge actual collection costs not to exceed 15% of the amount collected. If FTB actual costs do not reach 15%, FTB provides a reimbursement of expenses charged to the County thereby reducing expenses of the program.
This agreement is retroactive as the contract was received from the FTB in early February 2024.
Alternative Action/Motion:
Do not contract and provide alternate direction.
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: All
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: General Fund |
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current f/y cost: $7,000 |
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budget clarification: N/A |
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annual recurring cost: 15% cap of revenue collected |
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budgeted in current f/y (if no, please describe): Yes |
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revenue agreement: Yes |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Darcie Antle, CEO
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Approved |
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Date: February 27, 2024 |
Executed Item Type: Agreement |
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Number: 24-027 |
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