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08-26 "G. McDonal Chief Administrative Officer. READ A FIRST, SECOND AND THIRD TIME AND FINAllY PASSED THIS 23RD DAY OF SEPTEMBER 2008. 2 THAT this By-law shall come into force and become effective upon the fina passing hereof. 1. THAT the Write-off Policy, attached as Appendix "A" hereto and forming part of this by-law, detailing the process and steps which the Corporation of the County of Elgin shall follow in order to cease the active collection of unpaid fines imposed for matters adjudicated in its Provincial Offences Act Court be approved. NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin hereby enacts as follows: WHEREAS the Ministry of the Attorney General issued POA Info Bulletin #POA-1 126 on February 25,2008 stipulating that municipalities with responsibility for administering Provincial Offences Act Court shall establish a Write-Off Policy to govern process by which to make the decision to cease active collection of outstanding and unpaid fines. the WHEREAS the Corporation of the County of Elgin is a signatory to the Memorandum of Understanding with the Ministry of the Attorney General under which it assumed responsibility for the administration of the local Provincial Offences Act Court; and B- ELGIN'S PROVINCIAL OFFENCES COURT" AND UNPAID FINES IMPOSED BY THE CORPORATION OF THE COUNTY OF 'A BY-lAW TO APPROVE A POLICY REGARDING THE COLLECTION OF OVERDUE By-law No. 08-26 COUNTY OF ELGIN 2.5 Ministry of the Attorney General wi the ICON system. periodically, 2.4 Provincial Offences Court Services will flag the cases approved for cessation of collection in the ICON system and maintain the record in perpetuity in accordance with the County Retention Policy. run a purge of the flagged cases in 2.3 For audit purposes, Financial Services or their agent will maintain all necessary supporting information in perpetuity regarding the reason the write-off is recommended. 2.2 Financial Services or their agent will archive the cases in the collections database system and will provide the approved list to court services Provincial Offences fines in default are the responsibility of Financial Services. Recommendations to cease active collection of specific Provincial Offences fines In default, until circumstances change, will be prepared by Financial Services or their agent at least annually and will require the approval of the Director of Financial Services. 2 2.0 1 Responsibilities/Authori Special note is to be made that purging cases from the courts system and ceasing active collection activities on POA defaulted fines does not absolve offenders from the requirement to pay the fines, as debts to the Crown are owed in perpetuity (are not subject to the Limitations Act) and are never forgiven. Under no circumstances is the public to be under the assumption or informed that collection activity will never be resumed while a case remains in default. 'Write-off' refers to the purging of fines from court database system the courts information system only. CON "Agent" refers to any third party that may be contracted to manage or the collections database on behalf of the County of Elgin is the current the collections portfolio 'Accounts Receivable" refers to outstanding POA fines receivable Definitions 1 .4 To ensure the County of Elgin complies with Public Sector Accounting Board recommendations regarding Revenue Recognition as it pertains to Accrual Accounting. 1 3 To archive and maintain the inactive files for audit purposes and to remove the inactive files from the court database system 2 To establish guidelines to cease the active collection of outstanding and overdue fines until conditions change and/or new information is received 1 This policy outlines the guidelines to be followed to ensure that the County of Elgin complies with Bulletin POA-IB-114 and subsequent revised Bulletin POA-IB-126 issued by the Provincial Offences Act and Strategic Planning Branch of the Ministry of the Attorney General. 1 1.0 1 Purpose: COUNTY OF ELGIN CEASE ACTIVE COLLECTION - WRITE-OFF POLICY SCHEDULE "A" By-Law No. 08-26 2 3.3 All reasonable efforts have been made to minimize the value of POA accounts receivable that are recommended for purging 3.2 Due diligence will be exercised and can be demonstrated to ensure that all reasonable collection efforts have been made prior to recommending cessation of collection and will remain available for audit purposes in the Collections Database 1) 2) 3) 4) 5) 6) Offender is deceased Offender is a defunct/closed corporation Offender's Driver's license is not recorded All efforts to contact/locate offender have been exhausted Conviction date of defaulted fine has exceeded 6 years Underpayments of fees are not greater than $25 The criteria for identifying cases for archiving In the collection database and purging from ICON are 3 3.0 1 Cessation of Collections Activities 3