Resolution 2014-196 RESOLUTION NO. 2014- 1 9 6
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE NON-SUFFICIENT FUNDS
CHECKS FROM ACTIVE ACCOUNTS RECEIVABLE FINDING THAT
DILIGENT EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS
AND THE FUNDS ARE NOT COLLECTIBLE.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners has
established a procedure to remove uncollectible accounts from active accounts receivable where
diligent efforts at collection have proved unsuccessful; and
WHEREAS, Collier County accepts payments from customers in the form of checks for
various services provided throughout the agencies and departments; and
WHEREAS, there are checks returned for non-sufficient funds (NSF's) and the County is
unable to collect payment for these items; and
WHEREAS, Collier County has attempted, without success, to research the 864 NSFs dating
from FY 1988 through FY 2013 and hereby finds that diligent efforts at collection have proven
unsuccessful and circumstances warrant the adjustment.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The Board finds that Collier County made diligent efforts to collect the total debt amount
by researching the checks and reviewing any applicable records for further information.
2. Despite diligent efforts, the County was not able to collect the NSF's but was able to
determine that $196,097.81 of the total transactions are not active accounts receivables.
3. The Board authorizes staff to remove $196,097.81 from the active accounts receivable in
accordance with generally accepted accounting procedures and pursuant to law.
THIS RESOLUTION ADOPTED on this2,34day of5e rAxX", 2014 after motion,
second and majority vote favoring adoption.
ATTEST: BOARD OF COUNT' COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER CUNT s FLORIDA
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Attest a i9r5k OM HENNING, CI 1 A IRMAN
.gnature only.
App pv d 'o form-end legality:
Jeffrey-,". 1.,z ow
County,At ol;ney