2009/09/08 RESOLUTION FOR DEBT SETOFFHarnett County
NC Local Government Debt Setoff Program
Resolution
Whereas, NCGS Chapter 105A, Setoff Debt Collection Act, authorizes the North
Carolina Department of Revenue to cooperate in identifying debtors who owe money to
qualifying local agencies and who are due refunds from the Department of Revenue; and
Whereas, the law authorizes the setting off of certain debts owed to qualifying local
agencies against tax refunds; and
Whereas, the North Carolina Association of County Commissioners and the North
Carolina League of Municipalities have jointly established a clearinghouse to submit
debts on behalf of the County of Harnett as defined in G.S. 105A — 2 (6), effective
January 1, 2009 and thereafter provided by law;
Now Therefore, be it Resolved that the County of Harnett will participate in the debt
setoff program and hereby designates Deanna Barefoot, Finance & Accounting
Specialist, as the person to hold hearings and conduct necessary proceedings.
The Finance Officer is hereby authorized to execute such documents and agreements as
necessary to participate in the debt setoff program.
Duly adopted this 8th day of September, 2009
1J
ATTEST:'
L
Timothy . cNeill, Chairman
Harnett Cdtmty Board of Commissioners
L MDani el, A ing Clerk to the Boar
Harriet ty Board fCommissioners
Agenda Item 41—U
J�d by fSe Haman
County board or Commisslonom
Board Meeting
Agenda Item n(a - �q
MEETING DA E. Septem elN, 2009
T0: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Debt Setoff Resolution
REQUESTED BY: Sylvia S. Blinson, Finance Officer
REQUEST:
Request that a resolution authorizing the County to participate in the NC Local Government
Debt Setoff Program for calendar year 2010 be approved.
The Debt Setoff program permits counties and cities to submit any outstanding delinquent
debt ($50 or more) through a local government clearinghouse to the NC Department of
Revenue, to attempt to match these debts against individual income tax refunds. The local
government clearinghouse is also charged with disbursing offset funds back to the receiving
county and/or city. The North Carolina Association of County Commissioners and North
Carolina League of Municipalities have organized ajoint NC Local Government Debt Setoff
Clearinghouse to make this program available to all North Carolina counties and cities.
NCGS 105A authorizes county and city participation in the debt setoff program through a
clearinghouse function, and limits clearinghouse participation to only counties and cities.
The County must authorize and complete a participation form each calendar year.
COUNTY MANAGER'S RECOMMENDATION:
SAKimina1v\AGF.NDA0Lbt Setoll'Participation 2010.doc Page I of I