DATE: March 28, 2023
TO: Board of Supervisors
SUBMITTED BY: David Luchini, RN, PHN, Director, Public Health
SUBJECT: Discharge of Debt Due to Clerical Errors
RECOMMENDED ACTION(S):
TITLE
Authorize the Auditor-Controller/Treasurer-Tax Collector to discharge the debt of a retired County employee in the amount of $544.44 due to clerical errors, as well as pay Social Security Disability and Social Security Medicare taxes on the forgiven amount totaling $83.30.
REPORT
Due to clerical errors, Wayne Fox (Mr. Fox) was paid for hours he did not work for Pay Period Ending (PPE) June 13, 2021. The errors also caused a deposit of payroll taxes on behalf of Mr. Fox in the amount of $544.44, of which $308.89 was paid to the United States Treasury Department (Federal Withholding) and $235.55 was paid to the State of California (State Withholding). Both withholdings were paid by the County and are non-refundable. Approval of this item would discharge Mr. Fox's obligation to refund these amounts to the County. Approval of this item would also authorize the County to pay a total of $83.30 for Social Security Disability and Social Security Medicare taxes on the forgiven amount. This item is Countywide.
ALTERNATIVE ACTION(S):
Should your Board not approve the recommended action, Mr. Fox would be liable to pay the County the $544.44 that was paid to the United States Treasury Department and the State of California on his behalf. The County would also not be required to pay a total of $83.30 in Social Security Disability and Social Security Medicare taxes on the forgiven amount.
FISCAL IMPACT:
There is a $627.74 increase in Net County Cost associated with the approval of the recommended action. This cost includes $308.89 paid to the United States Treasury Department and $235.55 paid to the State of California in non-refundable payments of taxes as the Auditor-Controller/Treasurer-Tax Collector (AC/TTC) was informed by these agencies that the eligible p...
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