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Home My WebLink AboutAgreement A-23-489 with Franchise Tax Board 95289.pdf SCO ID: 7730-0000000000000000000095289 Agreement No. 23-489 STATE OF CALIFORNIA-DEPARTMENT OF GENERAL SERVICES STANDARD AGREEMENT AGREEMENT NUMBER PURCHASING AUTHORITY NUMBER(If Applicable) STD 213(Rev.04/2020) 0000000000000000000095289 1.This Agreement is entered into between the Contracting Agency and the Contractor named below: CONTRACTING AGENCY NAME Franchise Tax Board CONTRACTOR NAME County of Fresno 2.The term of this Agreement is: START DATE October 1,2023 or date of approval,whichever is later, THROUGH END DATE September 30,2026 3.The maximum amount of this Agreement is: FTB will charge an Administration Fee in accordance with the governing R&TC(19280-19283)as amended by subsequent legislation. 4.The parties agree to comply with the terms and conditions of the following exhibits,which are by this reference made a part of the Agreement. Exhibits Title Pages Exhibit A Scope of Work 6 Exhibit B Budget Detail and Payment Provisions 2 Exhibit C• General Terms and Conditions GTC417 Exhibit D Special Terms and Conditions 2 Exhibit E Court-Ordered Debt Record Layout 14 tems Shown with an asters ,are hereby incorporated byreference andmadepartof this agreement asifattached hereto. These documents can be viewed of httos✓/www.das.co.aov/OLS/Resources IN WITNESS WHEREOF,THIS AGREEMENT HAS BEEN EXECUTED BY THE PARTIES HERETO. CONTRACTOR CONTRACTOR NAME(if other than an individual,state whether a corporation,partnership,etc.) County of Fresno CONTRACTOR BUSINESS ADDRESS CITY STATE ZIP 2281 Tulare Street,Room 105 Fresno CA 93721 PRINTED NAME OF PERSON SIGNING TITLE Sal Quintero Chairman,Board of Supervisors CONTOA1-01 AUTHORIZED SIGNATURE DATE SIGNED • q -�q -ao423 ATTEST: BERNICE E.SEIDEL Clerk of the Board of Supervisors County of/Fresno,State of California By 7f*' D Deputy Page 1 of 2 SCOID: 7730-0000000000000000000095289 STATE OF CALIFORNIA-DEPARTMENT OF GENERAL SERVICES STANDARD AGREEMENT AGREEMENT NUMBER PURCHASING AUTHORITY NUMBER(If Applicable) STD 213(Rev.04/2020) 0000000000000000000095289 STATE OF CALIFORNIA CONTRACTING AGENCY NAME Franchise Tax Board CONTRACTING AGENCY ADDRESS CITY STATE ZIP P.O.Box 2086 Rancho Cordova CA 95741 PRINTED NAME OF PERSON SIGNING TITLE Michael A.Banuelos Procurement and Contracting Officer or Designee CONTRACTING AGENCY AUTHORIZED SIGNATURE DATE SIGNED loS Digitally signed by Michael A. Banuelos Michael A. Banue Date: 2023.09.28 16:59:52-07'00' CALIFORNIA DEPARTMENT OF GENERAL SERVICES APPROVAL EXEMPTION(If Applicable) SCM Vol. 1,4.04.A.2 Page 2 of 2 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK Purpose This Agreement is entered into between the Franchise Tax Board's Court-Ordered Debt Collections Program, hereinafter referred to as "FTB-COD," and the County of Fresno, hereinafter referred to as the "Court/Client," for the purpose of the collection of unpaid court-ordered fines, monetary sanctions, forfeitures and penalties by the Franchise Tax Board (Agreement). The Parties agree to abide by all provisions of this Agreement. Exhibits A, B, D and E attached hereto, and Exhibit C incorporated by reference herein, set forth additional terms to which the parties agree to be bound. Legal Authority This Agreement is authorized under California Revenue and Taxation Code (R&TC) Sections 19280 through 19283 and Penal Code Sections 1463.010 through 1463.012. Duration 1. Term: The term of this Agreement will be from October 1, 2023 or date of approval, whichever is later, through September 30, 2026. 2. Amendments: This Agreement may be amended by FTB-COD in writing, effective upon signing by authorized representatives of FTB-COD and Court/Client. No alteration or variation of the terms of this Agreement by the Court/Client shall be valid unless made in writing and signed by the parties hereto. Should an Agreement change be necessary, the current Agreement terms will remain in effect until a new Agreement has been signed by all parties. 3. Cancellation: Either party may terminate this Agreement for any reason upon thirty (30) days' prior written notice. This Agreement may be terminated immediately, to be followed by written notice, by either party upon material breach by the other party of the terms of this Agreement. General Provisions The Contract Administrators for this Agreement shall be the following persons: Franchise Tax Board County of Fresno FTB - Court-Ordered Debt Collections Frank Gomez Valorie Reynon Deputy Treasurer/Tax Collector PO Box 1328 2281 Tulare Street, Room 105 Rancho Cordova, CA 95741-1328 Fresno, CA 93721 Phone: (916) 845-7420 Phone: (559) 600-1643 Email: Valorie.Reynon ftb.ca.gov Email: fgomez fresnocountyca.gov Return signed Agreement to: Franchise Tax Board FTB- Court-Ordered Debt Collections Dimin Lu PO Box 1328, Mailstop A-111 Rancho Cordova, CA 95741-1328 Phone: (916) 845-0309 Email: Dimin.Lu(a_ftb.ca.gov Page 1 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK Definitions: 1. "Delinquent Amount" is the amount of court-ordered fine, fee, state or local penalty, forfeiture, restitution fine, failure to appear fine, restitution order, or combination thereof, which has not been paid 90 days after payment of the amount first becomes delinquent. 2. "Case" is a Delinquent Amount owed by a person or debtor that has been referred by the Court/Client to FTB-COD for collection. 3. "Account" is the primary location of a debtor's Case or Cases from one or more Court/Client. A unique identification number is assigned by FTB-COD to each debtor that is assigned to our collection program. 4. "Pro Rata Distribution": If the amount collected on an Account is not sufficient to satisfy the sum of the amounts due on each Case comprising the Account referred for collection, then the amount collected shall be distributed on a pro rata basis as provided in RUC Section 19282, subdivisions (a) and (d). The amount collected will be allocated on a percentage basis to each Case comprising the Account. The Pro Rata Distribution for each Case will be calculated by dividing the current balance due for the Case by the total balance due for the Account, multiplied by the amount to be distributed for the Account. 5. "Administrative Fee": The cost for FTB-COD to administer the program, as provided in RUC Section 19282. Court/Client Responsibilities: 1. Account/Cases and Amounts Referred for Collection: The Court/Client is responsible for referring accounts that comply with criteria and dollar amount minimums set forth in RUC sections 19280-19283 and Penal Code section 1463.010 - 1463.012. The amount referred by the Court/Client may include any interest that accrued prior to the date of referral. The Court/Client may update the debt balance to include any additional accrued interest through the FTB secure automated information exchange process. Prior to referring cases to FTB Court Ordered Debt for collections, the County of Fresno is required to send a sequence of three collection letters at a minimum of 30-day intervals. If a reply or payment is not received within 30 days after sending the first letter, the County of Fresno will send a second letter. This follow-up letter will reference the original request for payment letter and will be stated in a stronger tone. If a response is still not received from the debtor, a third letter will be sent 30 days later. This last letter will include reference to prior letters and will state what further actions, including collection fees, may be taken in the collection process. The County of Fresno is required to notify the debtor in writing at the last address of record that the alleged AR debt will be referred to FTB Court-Ordered Debt for collection, unless the debt is paid or appealed within a specified time period. The notification regarding referral of the debt may be included in or with the third required letter, or may be sent as a separate letter. The referral notice must be in writing and sent to the last address of record. 2. FTB-COD Reimbursement: The Court/Client agrees to work cooperatively with FTB-COD to resolve erroneous payment/debtor refund issues. The Court/Client will be responsible for reimbursing FTB-COD when: • FTB-COD initiates the transmittal of funds to the Court/Client. Page 2 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK • Debtor's check to FTB-COD has been identified as a "Bad Check", and such funds have been transmitted to the Court/Client. • Credit card payments are charged back or reversed by debtor, and such funds have been transmitted to the Court/Client. • FTB-COD erroneously collected money as a result of inaccurate Case data provided by the Court/Client and sent the funds collected to the Court/Client. 3. Case Balance Adjustments Made by the Court/Client: Case adjustments to the amount of fees and fines imposed on a person/debtor for Cases referred and accepted by the FTB-COD, which are the result of judicial review of the Case or payments and/or credits received from the person/debtor, must be immediately communicated by the Court/Client to FTB-COD through the FTB secure automated information exchange process. Case balance adjustments made to Cases referred to and accepted by the FTB-COD that are adjusted by the Court/Client while subject to the FTB-COD collection procedures are not eligible for refund of administration fees, if such adjustment resulted in over collection of the Case balance. 4. Court/Client Collection Activity Suspended: With the exception of referring accounts to the FTB Interagency Intercept Collections Program, the Court/Client will refrain from any and all collection activity, including referring the Cases/Accounts to another contractor for collection action, on any Cases/Accounts that have been referred to the FTB under this Agreement. 5. Court/Client to Resolve Disputes with Debtor: Cases referred to FTB-COD are deemed final, due and payable in full. Questions or disputes that are raised with FTB-COD by a debtor regarding the accuracy of the debt will be referred back to the Court/Client for resolution. FTB-COD collection activity may, at FTB-COD's sole discretion, be suspended pending resolution of the issue. 6. Information Exchange: Case Information must be exchanged with FTB-COD through the FTB secure automated information exchange process. The FTB will provide a schedule for weekly processing of client new referrals and Case updates to the FTB, and updates back to the Court/Client. Specific Case information exchanged is contained in the record layout and is used to manage the Case collection process. The Court/Client agrees to follow the most currently prescribed record layout identified in Exhibit E. FTB-COD will provide an Action File through the FTB secure electronic information exchange process. Data on this file includes, but is not limited to, bills sent to the debtor and Cases withdrawn, returned or rejected and sent back to the Court/Client. The Court/Client agrees to process the FTB-COD Action file and to update their case management system before submitting their next Case information file. 7. Payment Notification: The Court/Client will provide to the FTB-COD a weekly report of any payments received on referred Accounts, regardless of the payment source and location received/collected. 8. Distribution of Money Collected: The Court/Client is responsible for distributing amounts received under this Agreement in accordance with applicable law. 9. Refunds and Administration Fees: If Cases are referred to the FTB-COD with inaccurate Case data, resulting in payments collected erroneously, the Court/Client will refund the erroneously collected payments to the affected parties. The Court/Client agrees to refund the full amount of erroneously collected funds, to include the administration fees, if assessed by the FTB-COD. Page 3 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK 10. Information to be made available: The Court/Client will make available to the FTB-COD, for use in its collection efforts, all necessary information and the sources of the information, as well as enforcement remedies and capabilities available to the court. FTB-COD Responsibilities: 1. Collection and Support Services: FTB-COD will determine the appropriate enforcement remedies and/or services to be utilized for the collection of amounts referred under this Agreement. To the extent authorized by Revenue and Taxation Code Section 19280, subdivision (d)(2), any enforcement remedies and capabilities available to the court shall apply without limitation to Delinquent Amounts referred under the provisions of Revenue and Taxation Code Sections 19280 - 19283 and this Agreement. Support Services: FTB-COD provides the Court/Client with the following services: • Telephone access for the Court/Client liaisons, available Monday through Friday during typical business hours, except observed state holidays. • New and Refresher Client Service Training. • Monthly Collections Report. • On a weekly basis, FTB-COD is to provide the Court/Client with a schedule of payments received and applied to the applicable accounts. • Updates on policies, procedures, and applicable business news through periodic communication notices via email. • Conference calls for resolution of issues that cannot be resolved through normal Client Liaison telephone contact. • Call Center for debtors available Monday through Friday, except observed state holidays. • In the event of a disaster, FTB-COD may not be able to fulfill the aforementioned services until such time as FTB-COD can resume normal business operations. • Informational Website to include frequently asked questions and technical Updates: My Court-Ordered Debt Account - General Information 2. FTB-COD Data Sources: Confidentiality of Debtor Information: The Information Practice Act, Public Records Act, and Revenue and Taxation Code prohibit FTB-COD from disclosing to the Court/Client personal debtor information secured by our collection efforts. In addition, this Agreement does not provide for the use of confidential Federal Tax Returns or confidential tax return information obtained from the Internal Revenue Service. 3. Notification of Party Holding Funds or Assets Regarding Limitations on Amount to be Remitted With respect to a debt described in and referred to FTB under R&TC Section 19280(a), FTB shall include in the levy or order to withhold under R&TC Section 19280(c), notice to the party holding funds or assets that there may be limitations on collection of the amount claimed. FTB may refer the party holding funds or assets to a statute, website or other source for further information. 4. Case and Data Retention:All records received by FTB-COD, and any database created, copies made, or files attributed to the records received, will be destroyed when no longer needed for the business purpose for which they were originally obtained. Data will be destructed in accordance with established FTB Data Retention Guidelines, which specify retention for four (4) years from the date the last active Case on the Account was withdrawn or closed. The records shall be destroyed in a manner to be deemed unusable or unreadable, and to the extent that an individual record can no longer be reasonably ascertained. Page 4 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK Note: Account records will not be destroyed per the Data Retention Guideline if: • A payment was received within the previous four (4) years • A payment issue is being reviewed • A credit balance exists on the Account • A refund, fund transfer or general fund credit existed on the Account within the last four (4) years 5. Return of Cases: FTB-COD, at its sole discretion, may return any Case that has been pursued for collection to the most practicable extent. Cases will be returned to the Court/Client when any of the following conditions apply: • After 12 months, when a Case does not have or FTB-COD cannot verify the social security number (SSN) provided by client, and known assets and payments have been collected. • After 24 months, when the Case has a social security number but we have no activity. • Debtor files Bankruptcy. • Higher priority debt has been confirmed. • Confirmation that a debtor is deceased. • A zero balance due. 6. FTB-COD Installment Agreement: FTB-COD may, upon proof of debtor's financial condition, in its sole discretion, enter into an installment agreement with the debtor. 7. Potential Incorrect Debtor (PID)/Identity Theft: When FTB-COD identifies identity theft or potential incorrect debtor information, the FTB-COD will take appropriate action to remedy resulting adverse effects. Such action will include, but is not limited to: • Contact appropriate Courts/Client(s) contact(s) by phone to inform them of potential identity theft • Notify the referring client if the referring client provided the incorrect name and/or identifying information, such as the social security number. The referring Court/Client will either withdraw the Case or provide correct identifying information. • Release all orders on account. (Earnings Withholding Order and Order to Withhold). • Withdraw all Cases and return to the appropriate Courts/Client(s). • Identify any misapplied funds and request a refund from the recipient of the funds or, if not recovered, from Court/Client (if applicable). 8. Audit By the Court/Client: FTB-COD agrees that those matters connected with the performance of any work done under this Agreement, including, but not limited to, the costs of administering the Agreement, may be subject to the examination and audit by the Court/Client or its authorized representative, for a period of three (3) years after final payment is made. 9. Audit Report: In the event an audit is conducted of the FTB-COD, specifically as to this Agreement by any Federal or State auditor, or by any auditor or accountant employed by the FTB-COD or otherwise specified regarding this Agreement, then FTB-COD shall file a copy of such audit report with the Court/Client within thirty (30) days of FTB-COD's receipt thereof, unless otherwise provided by applicable Federal or State law or under this Agreement. The Court/Client shall maintain the confidentiality of such audit report(s) to the extent required by law. 10. Return of Any Surplus Administrative Fees: FTB will charge the maximum 15% Administrative Fee permitted by R&TC Sections 19280-19283, as amended by subsequent legislation, on any and all payments received by the County of Fresno on Cases assigned to FTB-COD. FTB will review Page 5 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT A SCOPE OF WORK its costs annually in arrears, calculate any surplus of administrative fees received by FTB and return such excess to County of Fresno on a pro rata basis with FTB's other clients based on the amount of administrative fees paid. Page 6 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT B BUDGET DETAIL AND PAYMENT PROVISIONS 1. Deposits to State Treasury: All amounts collected by FTB-COD for amounts owing on delinquent court- ordered debts shall be transmitted to the State Controller's Office for deposit in the Court Collection Account. Amounts collected pursuant to this program are amounts collected pursuant to a comprehensive program, as provided in Section 1463.007 of the Penal Code. 2. State Controller Distribution: The State Controller's Office shall transfer amounts collected to the Court/Client, less the administrative costs of the program. The amount deducted by FTB-COD for administrative costs shall not exceed the maximum percentage of the amount collected that is authorized by Revenue and Tax Code (R&TC) Section 19282. The State Controller's Office shall make transfers to Court/Client at least once each month. This Agreement makes no provision for any such other direction of amounts recovered. This provision shall not be construed to preclude or affect any contractual Agreement by the State Controller and the Court/Client regarding transfers, except as to the deduction for costs of administration. 3. Invoicing: For any administrative fees, funds identified as erroneous collections, and/or dishonored checks that are owed by the Court/Client, FTB shall submit an invoice quarterly in arrears to: County of Fresno 2281 Tulare Street, Room 105 Fresno, CA 93721 4. Payments Collected In Error: Payments collected due to the error of FTB-COD will be refunded to the affected parties by FTB-COD. The Court/Client will not be assessed administrative fees on those payments. 5. Partial Recovery - Pro Rata Distribution: If the amount collected on an Account is not sufficient to satisfy the amounts referred for collection, then the amount collected shall be distributed on a pro rata basis as provided in R&TC Section 19282, subdivisions (a) and (d). The Pro Rata Distribution on each Case shall be a percentage of the amount to be distributed on the Account that is equal to the current balance due for the Case divided by the total current balance due on the Account. 6. Administrative Fees: Payments to Cases referred to the FTB-COD for collections and accepted by the FTB-COD are subject to an administrative fee as provided for in R&TC Section 19282. FTB-COD may receive administrative fees for amounts collected within one year from the return of a Case to Court/Client, subject to the fiscal provisions in this Agreement and provisions relating to payments deemed to have been FTB-COD collected.Administrative fees will be assessed on payments received and applied to referred Cases, regardless of where or by whom payment is made, subject to the following exceptions: • Payments collected through the FTB Interagency Intercept Collection program (R&TC 19280-19283). • Payments collected through liens filed by the Court/Client or an agent for the Court/Client prior to referral to FTB-COD. • The payment is collected after the FTB-COD has returned the Case/Account under guidelines set forth in this Agreement, and the FTB-COD cannot prove that the collection resulted from FTB-COD collection activity. • Payments that the Court/Client can prove did not result from FTB-COD collection activity 7. Refunds and Administration Fees: FTB-COD will refund monies, not yet transferred to the respective Court/Client, to the affected parties wherefrom money was collected erroneously as a result of FTB-COD's actions.Administration fees will not be assessed on monies collected in error by the FTB-COD. Page 7 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT B BUDGET DETAIL AND PAYMENT PROVISIONS 8. Payment Application for Withdrawn or Returned Cases: Payments received by FTB-COD on Cases that have been withdrawn and/or returned will be applied in the following order: • Recovery of bad checks • To the last Case that was withdrawn\returned. Any refund issues resulting from payments on the above Case types will be the responsibility of the Court/Client. Page 8 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT D SPECIAL TERMS AND CONDITIONS 1. Statement of Confidentiality: The Franchise Tax Board has confidential taxpayer tax returns and other confidential data in its custody. Unauthorized inspection or disclosure of State returns or other confidential taxpayer data is a misdemeanor (Revenue and Taxation Code Sections 19542, 19542.1, 19542.3 and 19552, and Government Code Section 90005). Unauthorized inspection or disclosure of confidential data that includes Federal returns and other data is a felony (Internal Revenue Code Sections 7213A(a) (2) and (b) and 7213(a) (2), respectively). Each party recognizes its responsibility to protect the confidentiality of the information in its custody as provided by law and ensure that such information is disclosed only to those individuals and for such purposes as are authorized by law and this Agreement. 2. Use of Information: Each party receiving data agrees that the information furnished or secured pursuant to this Agreement shall be used solely for the purposes described in the Scope of Work of Exhibit A. Each party receiving data further agree(s) that information obtained under this Agreement will not be reproduced, published, sold or released in original or in any other form for any purpose other than as identified in the Scope of Work of Exhibit A. 3 Employee Access to Information: FTB-COD agrees that the information obtained will be kept in the strictest confidence and shall be made available to its own employees only on a "need-to-know" basis. The ,,need-to-know" standard is met by authorized employees who need the information to perform their official duties in connection with the uses of the information authorized by this Agreement. FTB-COD agrees to ensure that the information received under this Agreement is disclosed only to those individuals and for such purposes as are specified in this Agreement. Each party recognizes its responsibility to protect the confidentiality of the information in its custody as provided by law and ensure that such information is disclosed only to those individuals and for such purposes as are authorized by law and this Agreement. 4. Contingency Clause to Budget Act: It is mutually agreed that if the Budget Act of the current year and/or any subsequent years covered under this Agreement does not appropriate sufficient funds for the program, this Agreement shall be of no further force or effect. In this event, the State shall have no liability to pay any funds whatsoever to the Court/Client or to furnish any other consideration under this Agreement, and the Court/Client shall not be obligated to perform any provisions of this Agreement. If funding for any fiscal year is reduced or deleted by the Budget Act for purposes of this program, the State shall have the option to either: cancel this Agreement with no liability accruing to the State, or offer an Agreement amendment to the Court/Client to reflect the reduced amount. 5. Dispute Resolution: In the event of a dispute, the "Court/Client" shall file a "Notice of Dispute" with FTB's Chief Financial Officer within ten (10) days of discovery of the problem. Within ten (10) days, FTB's Chief Financial Officer, or his/her designee, shall meet with the "Court/Client's" Designee for purposes of resolving the dispute. The decision of the Chief Financial Officer shall be final. 6. Survival of Obligation to Protect Data: Each party's obligation to protect the data and information received from the other party shall survive the expiration or termination of this Agreement. In the event a party continues to provide any data or information to the other party after the expiration or termination of this Agreement, the receiving party agrees to continue to protect all such data and information received in accordance with the provisions of this Exhibit D, and all applicable state and federal laws. 7. Executive Order N-6-22 Russia Sanctions: On March 4, 2022, Governor Gavin Newsom issued Executive Order N-6-22 (the EO) regarding Economic Sanctions against Russia and Russian entities and individuals. Page 9 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT D SPECIAL TERMS AND CONDITIONS "Economic Sanctions" refers to sanctions imposed by the U.S. government in response to Russia's actions in Ukraine, as well as any sanctions imposed under state law. The EO directs state agencies to terminate contracts with, and to refrain from entering any new contracts with, individuals or entities that are determined to be a target of Economic Sanctions.Accordingly, should the State determine Contractor is a target of Economic Sanctions or is conducting prohibited transactions with sanctioned individuals or entities, that shall be grounds for termination of this agreement. The State shall provide Contractor advance written notice of such termination, allowing Contractor at least 30 calendar days to provide a written response. Termination shall be at the sole discretion of the State. Page 10 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT COD DEBTOR INFORMATION FILE Revision Date: 02.17.2017 SUMMARY RECORD The summary record is the control record and contains summary information for the detail records. Multiple sets of detail records may be sent to FTB in a single file. However, for each set of detail records in the file, one summary record must be included and must follow the set of detail records it summarizes.All Summary Records submitted must include the "file create date" and "file create time." Number Required Offset Name Width Notes Values 1 X 1 - 1 Record Type 1 This is an indicator to identify the record type. Summary (1) or Detail (2). 1 2 X 2 -4 Debt Type 3 "COD" COD 3 X 5- 6 County Code 2 Standard CA County Code— Enter`99' if not a CA County 4 X 7 - 11 Client ID 5 FTB-generated ID used to uniquely identify each client from which the case originated. 5 X 12 - 16 Sender ID 5 FTB-generated ID used to uniquely identify the sender of the file. This will be either a Client ID or a Service Provider ID. 6 X 17 - 25 Total Records 9 Total number of detail records per client ID. Zero-filled (e.g., 100 =000000100) 7 X 26 - 39 Total Case 14 Total of all cases by client ID. In dollars and cents; sum of referred principal Balance and interest; zero-filled. (e.g., $100,222.44 = 00000010022244). Optional; if not used enter all zeroes. 8 X 40 -47 File Create Date 8 Date this file was created. MMDDYYYY 9 X 48 - 53 File Create Time 6 Time this file was created (24-hour clock). HHMMSS Page 11 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT COD Debtor Information File Requirements Detail Record • New Cases submitted must have a complete first and last name of the debtor. • New Cases submitted must have either a social security number or a date of birth or a driver's license number. Driver's license state of residence is optional. • New Cases submitted must have a balance equal to or greater than $25.00 with an aggregate account balance equal to or greater than $100.00. • New Cases with incomplete or undeliverable addresses will be rejected per National Change of Address(NCOA). • Duplicate Case records will result in all duplicates being rejected. • New Cases submitted must provide the "current Case balance." This replaces the principal and interest fields on the current record layout. • Cases submitted must have a "Client ID" number on the record. The Client ID number (Field #10) in the Detail Record must match the Client ID number (Field #4) in the accompanying Summary Record. The Client ID number will be provided by COD to the client. • Case submitted must have a "Service Provider ID" number if using a service provider. The Service Provider number will be provided by COD to the client. Clients are not required to use a Service Provider. • Revised Cases with balance changes must include the "Revised Balance Reason Code," the "Balance Adjustment" and the "Balance Adjustment Date." Balance revisions will be rejected without this information. • When revising a Case balance, the amount of the adjustment must be provided, not the adjusted Case balance amount. • All Withdrawn Cases should provide a withdrawn reason code on the Case record. • Debtor in bankruptcy will have their Case(s) either rejected or returned (Return Reason Code64). • New Cases submitted may have a Case origination date(optional). Page 12 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT DETAIL RECORD This is the primary portion of the file and contains individual case-level information. Number Required Offset Name Width Notes Values 1 X 1 - 1 Record Type 1 This is an indicator to identify the record type. Summary (1) or Detail (2). 2 2 X 2 -4 Debt Type 3 "COD" COD 3 X 5- 6 Action Type Code 2 This field will indicate if the case record is New, Revised or Withdrawn: N - New N W-Withdrawn W R 4 X* 7 - 18 Current Case Balance 12 *Required only for New cases (N). Sum of principal and interest for this case (if any); zero-filled (e.g., $252.44 = 000000025244). Do not adjust balance based on payments you received from FTB. 5 19 - 20 Withdrawn Reason Code 2 Optional. Only used for Withdrawn cases (bW): PC - Payment Arrangement Made by Client PC CD - Case Dismissed CD HD - Hardship HD BK- Bankruptcy BK DC - Deceased DC IC - Incarcerated IC UC - Uncollectable UC PF - Paid In Full PF TO -Tax Intercept/Offset TO IB - Incorrect Balance IB HP- Court Hearing Pending HP PA PA- Court Payment SE SE - Sent in Error Page 13 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Required Offset Name Width Notes Values 6 X* 21 - 22 Revised Balance 2 *Required only for Revised cases (R)with Balance changes: Reason Code TI -Tax Intercept/Offset TI CP- Court Payment CID Cl - Court Adjustment(Increase) Cl CA- Court Adjustment (Decrease) CA 7 X* 23- 34 Balance Adjustment 12 * Required only for Revised cases (R)with Balance changes. Amount 8 X* 35-42 Balance Adjustment 8 * Required only for Revised cases (R)with Balance changes. Date (MMDDYYYY). 9 X 43-44 County Code 2 Standard CA County Code— Enter'99' if not a CA County 10 X 45-49 Client ID 5 FTB-generated ID used to uniquely identify each client from which the case originated; must match the Client ID in the Summary Record that corresponds to this Detail Record. 11 50- 54 Service Provider ID 5 FTB-generated ID used to uniquely identify a service provider. 12 X 55 -84 Client Case Number 30 Case number assigned by the Client. 13 85-94 Client Participant ID 10 Participant ID assigned by the Client 14 95- 103 SSN 9 Requirement: Record must include at least one of the following:(SSN, 15 X 104- 123 Driver License 20 DL, or DOB): Social Security Number(SSN) OR Driver's License (DL) Number Number AND DL State (optional) OR Date of Birth 16 124- 125 Driver License State 2 17 126- 133 Date of Birth 8 18 X 134 - 150 Last Name 17 Debtor's last name 19 X 151 - 161 First Name 11 Debtor's first name 20 162- 162 Middle Initial 1 Debtor's middle initial Page 14 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Required Offset Name Width Notes Values 21 X* 163 - 192 Street 1 30 *Required only for New cases(N); Optional for Revised cases (R); 22 193 - 222 Street 2 30 23 223 - 227 Apartment/Unit Number 5 Ignored for Withdrawn cases (W). 24 228 - 244 City 17 See Address format tips below: 25 245- 246 State 2 Military addresses: 26 247 - 276 Country 30 Use same fields as for domestic addresses; with following changes: 27 277 - 285 Zip Code 9 Use 'APO'or'FPO'for city and 'AE', 'AA, or AP' as state International addresses: Enter in the City field: City Name, City Codes, Provincial Names, or Mail Codes Zero-filled (e.g., $252.44 = 000000025244) 28 286-286 Address Status 1 Status of the address R- Returned Mail/Bad Address R F - Foreign Address F G - Good Address G 29 287 - 294 Address Status Date 8 Date the debtor's address status was determined (MMDDYYYY). 30 295- 303 SSN1 9 Additional SSN: Complete if debtor have more than one SSN 31 304 - 312 SSN2 9 Additional SSN: Complete if debtor have more than one SSN 32 313 - 321 SSN3 9 Additional SSN: Complete if debtor have more than one SSN 33 322 - 338 AKA-1 Last Name 17 AKA:Also Known As name for debtor 34 339 - 349 AKA-1 First Name 11 AKA:Also Known As name for debtor 35 350 - 350 AKA-1 Middle Initial 1 AKA:Also Known As name for debtor 36 351 - 367 AKA-2 Last Name 17 AKA:Also Known As name for debtor 37 368 - 378 AKA-2 First Name 11 AKA:Also Known As name for debtor 38 379 - 379 AKA-2 Middle Initial 1 AKA:Also Known As name for debtor 39 380 - 396 AKA-3 Last Name 17 AKA:Also Known As name for debtor Page 15 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Required Offset Name Width Notes Values 40 397 -407 AKA-3 First Name 11 AKA:Also Known As name for debtor 41 408 -408 AKA-3 Middle Initial 1 AKA:Also Known As name for debtor 42 409 -418 Home Phone 10 Digits 1-3 are area code, digits 4-10 are phone number(##########) 43 419 -428 Business Phone 10 Digits 1-3 are area code, digits 4-10 are phone number(##########) 44 429 -430 Status of Debtor 2 Status of Debtor: EM - Employed EM UE - Unemployed UE AF -AFDC AF SSI - SI SI GA- General Assistance GA IC - Incarcerated IC DC - Deceased DC bB - Bankruptcy bB 45 431 -438 Debtor Status Date 8 Date the debtor's status was determined (MMDDYYYY) 46 439-458 Other Driver License 20 Use for additional DL information Number 47 459-460 Other Driver License 2 Use for additional DL information State 48 461 -470 Vehicle License Plate 10 Vehicle License Plate Number Number Page 16 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Required Offset Name Width Notes Values 49 471 -478 Other Date of Birth/Case 8 Debtor other known Date of Birth (DOB)or Case Origination Date - Origination Date MMDDYYYY 50 479 -479 Sensitive Debtor 1 "Y" if debtor prone to violence, "N" if not "Y"or"N" Indicator 51 480 -480 Bad Check Indicator 1 "Y" if debtor sent bad checks, "N" if not "Y"or"N" 52 481 -481 Debtor Warrant Indicator 1 "Y" or"N" if debtor has outstanding warrant for arrest "Y"or"N" 53 482 -484 Violation Statute 1 3 Violation Statute 1 as provided by the client 54 485 -499 Violation Code 1 15 Violation Code 1 as provided by the client 55 500 - 502 Violation Statute 2 3 Violation Statute 2 as provided by the client 56 503 - 517 Violation Code 2 15 Violation Code 2 as provided by the client 57 518 - 520 Violation Statute 3 3 Violation Statute 3 as provided by the client 58 521 - 535 Violation Code 3 15 Violation Code 3 as provided by the client 59 536 - 538 Violation Statute 4 3 Violation Statute 4 as provided by the client 60 539 - 553 Violation Code 4 15 Violation Code 4 as provided by the client 61 554 - 556 Violation Statute 5 3 Violation Statute 5 as provided by the client 62 557 - 571 Violation Code 5 15 Violation Code 5 as provided by the client 63 572 - 601 Description 30 Use to provide additional information on the case or debtor. 64 602 - 611 Record ID 10 Client generated unique ID used to identify a record Page 17 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT COD PAYMENT INFORMATION FILE Revision Date: 4.21.2009 SUMMARY RECORD The summary record is the control record and contains summary information for the payment detail records. Number Offset Name Width Notes Values 1 1 - 1 Record Type 1 This is an indicator to identify the record type. Summary(1) or Detail (2). 1 2 2 -4 Debt Type 3 "COD" COD 3 5-6 County Code 2 Standard CA County Code— Enter'99' if not a CA County 4 7 - 11 Client ID 5 FTB-generated ID used to uniquely identify each client from which the case originated. 5 12-20 Total Records 9 Total number of detail records per client ID. Zero-filled (e.g., 100 = 000000100) 6 21 - 34 Total Amount 14 Sum of all payments for this unique claim schedule number. In dollars and cents; sum of all payments (regular and overpayment)Zero-filled. (e.g., $100,222.44 = 00000010022244). 7 35-42 Claim Schedule Number 8 Unique number assigned to a payment batch. 8 43- 50 FTB Process Date 8 Date FTB closed the claim schedule. 9 51 -64 FTB Admin Fee 14 Total administration fee charged by FTB for this unique claim schedule number. (e.g., $100,222.44 = 00000010022244). 10 65- 78 Amount Remit to Client 14 Total payment amount minus the FTB administration fee. Total Amount- FTB Admin Fee. (e.g., $100,222.44 = 00000010022244)). 11 79-127 Filler 48 Filler Page 18 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT DETAIL RECORD This is the primary portion of the file and contains individual payment-level information. Number Offset Name Width Notes Values 1 1 - 1 Record Type 1 This is an indicator to identify the record type. Summary (1) or Detail (2). 2 2 2-4 Debt Type 3 "COD" COD 3 5-6 County Code 2 Standard CA County Code— Enter`99' if not a CA County 4 7 - 11 Client ID 5 FTB-generated ID used to uniquely identify each client from which the case originated. 5 12 - 16 Service Provider ID 5 FTB-generated ID used to uniquely identify a service provider. 6 17 -46 Client Case Number 30 Case number assigned by the Client. 7 47 - 55 FTB Participant ID 9 Participant ID assigned by FTB 8 56 - 64 SSN 9 SSN of Participant only if provided by the Client 9 65 - 81 Last Name 17 Debtor's last name as provided by the client 10 82 - 92 First Name 11 Debtor's first name as provided by the client 11 93 - 93 Middle Initial 1 Debtor's middle initial as provided by the client 12 94- 102 Payment Amount 9 Payment Amount (e.g., $1,222.44 = 000122244) 13 103 - 111 FTB Admin Fee 9 FTB Administration Fee charged for Payment Received for each case record (e.g., $1,222.44 =000122244) 14 112- 119 Received Date 8 Date payment was received MMDDYYYY 15 120- 127 Payment Type 8 Type of Payment: Regular Regular Overpayment Overpay Page 19 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT COD FTB ACTION FILE Revision Date: 2.3.2015 Number Offset Name Width Notes Values 1 1 - 2 County Code 2 Standard CA County Code— Enter `99' if not a CA County 2 3 - 7 Client ID 5 FTB-generated ID used to uniquely identify each client from which the case originated. 3 8 - 12 Service Provider ID 5 FTB-generated ID used to uniquely identify a service provider. 4 13 -42 Client Case Number 30 Case number assigned by the Client. 5 43 - 52 County Participant ID 10 Participant ID assigned by the Client 6 53 - 61 SSN 9 SSN of Participant if provided by the client 7 62 - 78 Last Name 17 Debtor's last name as provided by the client 8 79 - 89 First Name 11 Debtor's first name as provided by the client 9 90 - 90 Middle Initial 1 Debtor's middle initial as provided by the client 10 91 - 92 Action Taken Code 2 Rejected Reason Codes 01 - Case record was rejected because duplicate of another case record. 01 02 - Case record was rejected because of invalid record type. 02 03 - Case record was rejected because of invalid debt type. 03 04 - Case record was rejected because of invalid action type code. 04 05 - Case record rejected because of invalid county code. 05 07 - Case record rejected because of blank client case number. 07 08 - Case record rejected because new case record balance is less than 08 $25.00 or Invalid. 09 - Case record rejected because the case record does not contain at 09 least one of the following fields: SSN, DL, or DOB 11 - Case record rejected because Last Name is invalid. 11 12 - Case record rejected because First Name is invalid. 12 Page 20 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Offset Name Width Notes Values Rejected Reason Codes (cont'd) 13 - Case record rejected because case previously withdrawn or returned, 13 and required modifications were not provided. Must provide updated or new debtor information not previously submitted. 14 - Case record rejected because account balance is less than $100.00. 14 15 - Case record rejected because case not found. Review case 15 information. 16-Case record rejected because the address is Invalid. Refer to U.S.P.S. 16 web site: http://Pe.usps.gov/text/pub28/welcome.htm for assistance in formatting and mailing standards. 17 - Case record rejected because case submitted as revised, but contains 17 no revisions. 18-Case record rejected because revised balance reason, balance 18 adjustment amount, and/or balance adjustment date were not provided or invalid. 20 - Case record rejected because new case record received for an 20 existing case. Resubmit as revised. 22 - Case record rejected because one or more required fields are blank. 22 23 - Case record rejected because the person or debtor is involved in an 23 active bankruptcy case. 24 - Case record rejected due to confidential reason(s). (Permanently 24 Uncollectable) 25 - Case record rejected due to confidential > 18 months in effect. Higher 25 priority debt liability status still in effect. 26 - Case record rejected because case previously returned and 26 cannot be automatically reactivated. Contact FTB liaison for assistance - only when new address or asset information is available. 27 - Case record rejected because Service Provider ID is invalid. 27 Page 21 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Offset Name Width Notes Values Return Reason Codes 60 - Return Case: Unable to locate debtor with no SSN 60 61 - Return Case: Zero Balance 61 62 - Return Case: Confidential > 18 months Higher debt liability still in 62 effect. 63 - Return Case: Unable to locate asset with provided SSN 63 64 - Return Case: Debtor in Bankruptcy 64 65 - Return Case: Confidential Reasons Debtors collection status is 65 permanently uncollectable. 66 - Return Case: Uncollectable based on information on provided data 66 Informational Update Codes 80— Confidential Case accepted but debtor has a higher debt liability. 80 81 - Demand for Payment Notice 81 82 - Earnings Withholding Order 82 83 - Order to Withhold 83 84 - Continuous Order to Withhold 84 85 - Installment Agreement notice 85 86 - Case record withdrawn by Client. 86 87 - Case record withdrawn by FTB 87 Page 22 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT Number Offset Name Width Notes Values 11 93 - 100 Action Date 8 Date the action was taken MMDDYYYY 12 101 - 111 FTB Billing Number 11 FTB's unique number used to identify the specific notice. Will be populated only with the following codes: 81, 82, 83, 84, 85 13 112- 121 Record ID 10 Client generated unique ID used to identify a record 14 122 - 732 Rejected Record 611 Data contained in the rejected record Content Page 23 of 24 State of California County of Fresno Franchise Tax Board Agreement# 95289 EXHIBIT E COURT ORDERED DEBT RECORD LAYOUT COD CLIENT RECONCILIATION REPORT - CSV FILE LAYOUT Revision Date: 3.26.2009 Summary: The Client Reconciliation Report is a comma-separated values CSV) file. Each line in the CSV file corresponds to a row in the report. Within each line, the fields are separated by commas. Each field belongs to one column in the report. The table below describes the data contained within each field. Field Number in Line Column Name in Report Column Description 1 Client Case Number The case number provided by the Client when the Client submitted the case to COD. 2 Case Status The current COD case status associated with the Client Case number. Valid statuses =ACTIVE, WITHDRAWN, or RETURNED 3 Case Balance The current COD balance for the case at the time of this report, in dollars and cents (e.g., 430.62). 4 COD Account Number COD's internal participant Account Number associated with Client's case number. Two letters followed by seven numbers (e.g., CE1234567). 5 COD Account Status The current COD account status. Valid statuses = OPEN or CLOSED 6 Client ID Number The COD Client ID. 7 Date The date this reconciliation report was created - MM/DD/YYYY(e.g., 01/13/2009). Page 24 of 24