The Controller shall audit the applications. The Controller shall discharge the applicant from further accountability for collection and authorize the applicant to close its book on that item if the Controller determines the following:
(a) The matters contained in the application are correct.
(b) No credit exists against which the debt can be offset.
(c) Collection is improbable for any reason.
(d) The cost of recovery does not justify the collection.
(e) For items that exceed the monetary jurisdiction of the small claims court, the Attorney General has advised, in writing, that collection is not justified by the cost or is improbable for any reason.
(Added by renumbering Section 13942 by Stats. 2016, Ch. 31, Sec. 112. (SB 836) Effective June 27, 2016.)
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