1. Overview of the County Debt Set-Off Program Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

2. Or Show me the money! Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

3. Designed to Assist Counties and County-Appointed Entities Collecting Unpaid Debts by Intercepting State Income Tax Refunds Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

4. 2014 Pilot Project for 11 Counties BaldwinBarbour CoffeeDale DallasGeneva HenryMobile PickensRussell Winston Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

5. 2014 Pilot Project Total Counties 11 Refunds Off Set 781 Total Revenue $89,064 Average Off Set $114 Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

6. 2015 Project All County Commissions Eligible and Selected County-created Entities Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

7. 2015 Project How it Works Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

8. Debt to County Established County Submits Debt to ACCA ACCA Submits Debt to ADOR ADOR - No Hit/Match ADOR - Hit/Match

9. www.alabamacounties.org ADOR - Hit/Match ACCA Sends Letter to Debtor Debtor has 30 Days to Request a Hearing ADOR Sends Hits/Matches to Comptroller's Office Comptroller's Office Releases Funds to ACCA ACCA Sends Funds to County

10. www.alabamacounties.org ACCA Sends Copy of Letter to Debtor to County County Records Hits/Matches from ADOR No Hearing Requested by Debtor Hearing Requested by Debtor

11. www.alabamacounties.org No Hearing Requested by Debtor County Transfers Funds from County Escrow Account to County Operating Account

12. www.alabamacounties.org Hearing Requested by Debtor County Sets Date for Hearing Hearing Held by County Final Determination of Debt County Notifies ACCA of Hearing Request

13. www.alabamacounties.org Final Determination of Debt Appeal by Debtor Denied Appeal by Debtor Upheld County Transfers Funds from County Escrow Account to County Operating Account County Returns the Debt Funds to Debtor

14. 2015 Project You Wanta Get Started? Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

15. 2015 Project Examples of Debt Solid Waste FeesWater/Sewer Fees Work Release/CCPEmergency Med. Services Housing AuthoritiesAdministrative Fees/Fines subdivision regulation fines, self-governance fines, etc. Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

16. 2015 Project Sign up with ACCA Office Attend Organizational Meeting Sept. 9, 2015 Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

17. 2015 Project Timeline for Program August 28 – Program participants finalized September 9 – Mandatory Meeting October 15 – Deadline for signed resolution and participation agreement Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org

18. 2015 Project Timeline for Program December 1 – Deadline for Escrow Accounts December 1 – First submissions to ACCA January 1 – ACCA First submission to DOR April 20 – First quarterly distribution of Funds Sonny Brasfield 87 th Annual ACCA Convention www.alabamacounties.org