The finance director is authorized to write off those debts owed to the city which, following a diligent and reasonable effort to collect the debt, including but not limited to referral to a collection agency for action, the finance director reasonably determines to be uncollectible; provided, that such debt shall not exceed $1,000. Any debt that totals more than $1,000 shall not be written off without prior city council approval. (Ord. 2682 § 1, 2007)