Agenda 12/12/2017 Item #16C412/12/2017
EXECUTIVE SUMMARY
Recommendation to approve a Resolution removing uncollectible accounts receivable and their
respective balances from the financial records of Collier County Public Utilities Department in the
amount of $10,493.16
OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for prior years to
accurately represent the true asset balances.
CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt
expense in the financial records for accounts that have been identified as uncollectible. All amounts
recommended for removal from the accounts receivable balances exceed the four (4) year statute of
limitations for collection, or, for commercial can accounts, error and omissions, and where t he registered
entity has gone out of business.
The annual review of all accounts receivable balances as of September 30, 2017 within the Collier County
Water-Sewer District (CCWSD) was completed as part of the Fiscal 2017 year -end reports. Collection
efforts for receivable balances included in this recommendation have been exhausted (Exhibit 1). A
summary by write-off category for each receivable balance follows.
Write Off Summary
Account Type Exceeds
Statute of
Limitations
Out of
Business
Error and
Omissions
Total
Fund 408 Water/Sewer Bankruptcy
Accounts
$1,062.43 $1,062.43
Fund 408 Water/Sewer Accounts $5,563.39 $2,835.01 $8,398.40
Fund 408 Miscellaneous Billing $836.75 $ 836.75
Fund 470 Solid Waste Disposal $80.42 $80.42
Fund 473 Mandatory Collections $115.16 $115.16
Totals $6,625.82 $115.16 $3,752.18 $10,493.16
Fund (408) -Water/Sewer Accounts Receivable
The accounts receivable balance of $1,062.43 represents 3 utility account balances for customers that
have declared bankruptcy and are more than four years old, exceeding the statute of limitation for
collection. In addition, there are 14 accounts totaling $5,563.39. This total represents the unpaid balance
as of 9/30/17 that exceed the statute of limitations for c ollection primarily for existing homes with
certificates of occupancy that continue to accrue base charges though no consumption has registered (and
therefore considered abandoned). The errors and omissions in the amount of $2,835.01 represents 6 water
and sewer accounts that had not been transferred to a new account within acceptable time frames.
Miscellaneous Billing
The accounts receivable balance in the amount of $836.75 is comprised of an invoice issued to a
contractor for repairs to damaged infrastructure (water and sewer lines, etc.), including internal costs for
staff time, equipment, and materials used to make the necessary repairs. The lien rights afforded to the
District arising from a failure by a property owner to pay water or sewer services is not available in cases
where District infrastructure is buried in the right of way.
Solid Waste Mandatory Collections
12/12/2017
The commercial can account receivable balance of $115.16 represents a solid waste commercial can
account where the customer has gone out of business.
Solid Waste Disposal
The account receivable balance of $80.42 represents amount in the solid waste landfill accounts for one
company. Total bad debt expense for Solid Waste Disposal fund is $80.42.
FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expense
in the Collier County Water-Sewer District Operating Fund (408) by $10,297.58
in the Mandatory Collections Fund (473) by $115.16
in the Solid Waste Disposal Fund (470) by $80.42
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to
form and legality, and requires majority vote for approval. JAK
RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of
the Collier County Public Utilities Department, approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of the Collier County Public Utilities
Department in the amount of $10,493.16; and, approve a total write-off in the amount of $10,493.16.
Prepared by: Teresa Riesen, Revenue Manager, Financial Operations Division
ATTACHMENT(S)
1. Account_Balance_Detail (PDF)
2. Resolution - 2018 (PDF)
12/12/2017
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.4
Doc ID: 4202
Item Summary: Recommendation to approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of Collier County Public Utilities
Department in the amount of $10,493.16.
Meeting Date: 12/12/2017
Prepared by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/09/2017 11:04 AM
Submitted by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/09/2017 11:04 AM
Approved By:
Review:
Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 11/20/2017 8:51 AM
Public Utilities Operations Support Teresa Riesen Additional Reviewer Completed 11/20/2017 8:55 AM
Public Utilities Department Heather Bustos Level 1 Division Reviewer Completed 11/20/2017 12:37 PM
Public Utilities Department George Yilmaz Level 2 Division Administrator Review Completed 11/20/2017 4:26 PM
County Attorney's Office Scott Teach Level 3 County Attorney's Office Review Completed 11/21/2017 10:16 AM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/21/2017 2:46 PM
Budget and Management Office Mark Isackson Additional Reviewer Completed 11/28/2017 3:18 PM
County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 11/29/2017 2:56 PM
Board of County Commissioners MaryJo Brock Meeting Pending 12/12/2017 9:00 AM
Public Utilities Division Water/Sewer Bankruptcy Write Offs 2014
Account #Customer Name
Last Charge
Date
Balance to be
written off Due Date Account Type Reason for Write Off Comments
06036328802 Griffith, Dale A 2/25/2015 $ 477.62 3/17/2015 Water/Sewer
Balance never transferred when
property transferred to new owner -
writeoff of entire balance
Balance never transferred
in May 2016, never
created transfer
07875581302 WCI Communities 6/30/2017 $ 23.21 7/20/2017 Water/Sewer
Balance never transferred to new
owner
April proration not
transferred until June
07501108203 Dobkin, Ronald 10/30/2017 $ 561.60 11/19/2017 Water/Sewer Statute of limitations over 4 years
Total Cycle 101 $ 1,062.43
Public Utilities Division Water/Sewer Write Offs 2014
Account #Customer Name
Last
Charge
Date
Balance to
be written
off Due Date Account Type Reason for Write Off Comments
08401700802 Brogan, Felicia 3/29/2005 $ 88.51 5/6/2005 Water/Sewer Balance exceeds statue of limitations
05102074401 White, Philip & Nebus, Janet 10/23/2017 $ 256.52 11/12/2017 Water/Sewer Balance exceeds statue of limitations
03300560401 Watt,Kima 10/5/2017 $ 514.80 10/25/2017 Water/Sewer Balance exceeds statue of limitations
08401701000 Stringer, Gary 10/25/2017 $ 631.66 11/14/2017 Water Balance exceeds statue of limitations
07501086802 Rives,Arturo 10/30/2017 $ 561.60 11/19/2017 Water/Sewer Balance exceeds statue of limitations
07501061400 Johnson, Billy 10/30/2017 $ 61.60 11/19/2017 Water/Sewer Balance exceeds statue of limitations
03300525500 Houser,John 10/5/2017 $ 561.60 10/25/2017 Water/Sewer Balance exceeds statue of limitations
03300456601 Heinlen,Kent and Cynthia 10/5/2017 $ 248.29 10/25/2017 Water/Sewer Balance exceeds statue of limitations
08101387901 Guzman,Graciela 10/4/2017 $ 171.39 10/24/2017 Water/sewer Balance exceeds statue of limitations
07201052401 Gossard,Richard 10/30/2017 $ 561.60 11/19/2017 Water/sewer Balance exceeds statue of limitations
07501075404 Dilozir,Terry 10/30/2017 $ 561.60 11/19/2017 Water/sewer Balance exceeds statue of limitations
08101779902 Cavazos,Sandra 10/4/2017 $ 222.12 10/24/2017 Water/sewer Balance exceeds statue of limitations
03923698201 Caspian Builders 10/11/2017 $ 490.44 10/31/2017 Water/sewer Balance exceeds statue of limitations
08401718200 Camacho,Julian 10/25/2017 $ 631.66 11/14/2017 Water Balance exceeds statue of limitations
Total Write Off-
non bankruptcy $ 5,563.39
Account #Customer Name Last Charge Date
Balance to be
written off Due Date Account Type Reason for Write Off Comments
03300484601
Board of County
Commissioners 1/6/2017 $ 221.84 1/26/2017 Water/Sewer Never Transferred
03300484600 Maggio, Paul 12/29/2016 $ 131.51 1/3/2017 Water/Sewer Never Transferred
03000330700 Van Bibber, Cynthia 12/13/2016 $ 61.03 1/2/2017 Water/Sewer Never Transferred
00116341001 South West Utility Systems 3/9/2016 $ 106.65 3/29/2016 Water/Sewer Never Transferred
06900754702 Dowd, Lawrence 11/12/2015 $ 25.91 6/24/2005 Water/Sewer Never Transferred
04200177802 Petersen, Robert 2/9/2017 $ 2,288.07 2/9/2017 Water/Sewer
House burned down/Dec.
2011/Meter Removed
Total Write Off-non bankruptcy 2,835.01$
SAP
Account #Customer Name
Last
Charge
Date
Balance to be
written off Due Date
Account
Type Reason for Write Off Comments
302751 Gileame Litis 115.16$ 4/17/2014 Business Closed
Sunbiz has no active business,
Investigators went out verified business
closed for a long time
TOTAL $ 115.16
SAP
Account #Customer Name
Last
Charge
Date
Balance to
be written
off Due Date Account Type Reason for Write Off Comments
303527 L & S Cable 9/28/2016 $836.75 10/28/2016 Misc Billing
Per Water Distribution this amount should not have
been estimated as water usage was due to damage
TOTAL $ 836.75
SAP
Account
#Customer Name
Last
Charge
Date
Balance
to be
written
off Due Date
Account
Type Reason for Write Off Comments
100017 Florida Fish and Wildlife 1/31/2016 $80.42 2/28/2016 Landfill Incorrect company charged
TOTAL $ 80.42
RESOLUTION NO. 2017 -
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY, FLORIDA, AS EX -OFFICIO THE GOVERNING BOARD OF THE
COLLIER COUNTY WATER -SEWER DISTRICT, TO REMOVE
UNCOLLECTABLE ACCOUNTS RECEIVABLES FROM ACTIVE ACCOUNTS
RECEIVABLE FINDING THAT DILIGENT EFFORTS HAVE BEEN MADE TO
RECAPTURE THE FUNDS AND THE ACCOUNTS ARE NOT COLLECTIBLE.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners has
established a procedure to remove past due accounts from active accounts receivable by Resolution where
diligent efforts at collection have proved unsuccessful; and
WHEREAS, the Financial Operations Division has identified delinquent accounts within Fund 408
(Water/Sewer) comprising a total amount of $10,297.58, which are uncollectable because of a declaration
of bankruptcy, an expiration of the statute of limitations or because the accounts were not otherwise
transferred upon a change of the ownership of the property; and
WHEREAS, the Financial Operations Division has identified a delinquent account in Fund 473
(Solid Waste Mandatory Collections) in the total amount of $115.16 and a delinquent account in Fund 470
(Solid Waste Disposal) in the total amount of $80.42 that are uncollectable because the customers for those
accounts are no longer doing business; and
WHEREAS, the County is unable to obtain reimbursement for payments owed despite its diligent
collection efforts.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
The Board finds that Collier County made diligent efforts to collect the following accounts
receivable:
Fund 408 (Water/Sewer) - $10,297.58
Fund 473 (Solid Waste Mandatory Collections) - $115.16
Fund 470 (Solid Waste Disposal) - $80.42
This Resolution adopted this 12th day of December 2017, after motion, second and majority vote.
ATTEST:
DWIGHT E BROCK, CLERK
By:
DEPUTY CLERK
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Jeffrey County Attorneye
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BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
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PENNY TAYLOR, CHAIRMAN