Agenda 10/27/2015 Item #16D6 10/27/2015 16.D.6.
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of aged accounts receivable
in the amount of $129,613.23, considered uncollectible or should otherwise be removed
from the financial records of the Collier County Public Library in accordance with
Resolution No. 2006-252.
OBJECTIVE: To reflect proper accounts receivable balances in the County's financial records
by writing off uncollectible debt.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is
required by Resolution No. 2006-252 during each fiscal year end.
Of the nearly 2.8 million library materials checked out during FY 2010-2011, approximately
0.10%were not returned by borrowers. 99.9%were returned. The value of the materials and the
processing fees incurred on these materials is $59,685.38. Additionally, $69,927.85 in overdue
fines was not paid on 24,067 materials that were returned late by library patrons. Total amount
unpaid is $129,613.23.
After extensive research efforts on several old transactions, which include fines for overdue
charges not paid and money owed for items not returned, staff recommends that it discontinue
efforts to collect the miscellaneous receivables listed in the attached exhibit to this Executive
Summary.
This review is performed annually by the Collier County Public Library in compliance with
Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged in the amount of
$129,613.23 to remove the uncollectible amounts from the Collier County Public Library general
fund budget.
GROWTH MANAGEMENT IMPACT: None.
LEGAL CONSIDERATIONS: The County Attorney has reviewed this item and approved it
as to form and legality. Majority support is required for approval. -JAK
RECOMMENDATION: That the Board of County Commissioners approves the proposed
Resolution authorizing the removal of aged accounts receivable in the amount of$129,613.23,
considered uncollectible from the financial records of the Collier County Public Library in
accordance with Resolution No. 2006-252.
PREPARED BY: Tanya Williams, Assistant Director Libraries
Attachments:
1) Proposed Resolution (1)
2) Resolution No. 2006-252 (2)
3) Write-off Uncollectible FY2011 (1)
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10/27/2015 16.D.6.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.6.
Item Summary: Recommendation to adopt a resolution authorizing the removal of aged
accounts receivable in the amount of$129,613.23, considered uncollectible or should
otherwise be removed from the financial records of the Collier County Public Library in
accordance with Resolution No. 2006-252.
Meeting Date: 10/27/2015
Prepared By
Name: TibbettsKaren
Title: Administrative Assistant, Public Services Department
9/30/2015 9:50:39 AM
Submitted by
Title: Assistant Division Director-Library, Public Services Department
Name: WilliamsTanya
9/30/2015 9:50:40 AM
Approved By
Name: WilliamsTanya
Title: Assistant Division Director-Library, Public Services Department
Date: 9/30/2015 11:19:43 AM
Name: TownsendAmanda
Title: Division Director-Operations Support, Public Services Department
Date: 10/7/2015 1:47:38 PM
Name: AlonsoHailey
Title: Operations Analyst,Public Services Department
Date: 10/12/2015 10:53:25 AM
Name: AlonsoHailey
Title: Operations Analyst,Public Services Department
Date: 10/12/2015 10:54:00 AM
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10/27/2015 16.D.6.
Name: KocinValerie
Title: Division Director-Library,Library
Date: 10/12/2015 1:34:04 PM
Name: CarnellSteve
Title: Department Head-Public Services,Public Services Department
Date: 10/1 3/2015 2:48:08 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 10/14/2015 9:33:59 AM
Name: FinnEd
Title: Management/Budget Analyst, Senior, Office of Management&Budget
Date: 10/20/2015 10:20:36 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 10/20/2015 5:09:15 PM
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10/27/2015 16.D.6.
RESOLUTION NO.2015-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE AGED ACCOUNTS
RECEIVABLE FROM ACTIVE ACCOUNTS RECEIVABLE, FINDING
THAT DILIGENT EFFORTS HAVE BEEN MADE TO RECAPTURE THE
FUNDS AND THE FUNDS ARE NOT COLLECTIBLE OR OTHERWISE
REQUIRE REMOVAL FROM THE FINANCIAL RECORDS OF THE
COLLIER COUNTY PUBLIC LIBRARY.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners
(Board)has established a procedure to remove past due accounts from active accounts receivable
where diligent efforts at collection have proved unsuccessful; and
WHEREAS, the Collier County Public Library has attempted, without success, to
research accounts for FY 2010-2011 to collect on its past due fines for overdue charges not paid
and money owed for items not returned totaling$129,613.23.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA that:
1. The Board finds that the Collier County Public Library has made diligent efforts to
collect the total debt amount by researching the balances and reviewing any applicable records
for further information.
2. Despite diligent efforts, it is not able to collect the debts but is able to determine that
$129,613.23 of the total transactions is not active accounts receivable.
3. The Board finds that the total amount of $129,613.23 may be removed from active
accounts receivable in accordance with generally accepted accounting procedures and pursuant
to law by Resolution.
THIS RESOLUTION ADOPTED after motion, second and majority vote, this day
of , 2015.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK,CLERK OF COLLIER COUNTY, FLORIDA
By By:
, Deputy Clerk TIM NANCE,CHAIRMAN
Appro,i; ;orm and legality:
I.:
Jeffrey '1 Kl'tzkow
County A o y
[15-000-00002/1212741/1]
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10/27/2015 16.D.6.
RESOLUTION NO.2006- 2 5 2
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANIOUS RECEIVABLES
WHEREAS, it is the responsibility of each department to manage the collection
of miscellaneous accounts receivable.
WHEREAS, the Independent Auditor's Management Letter prepared by KPMG
for the fiscal year ending September 30, 2004 revealed the following system wide
deficiency, "the Board of County Commissioners does not follow-up on delinquent
miscellaneous receivables. "
WHEREAS, on February 8,2006,County Manager James V. Mudd informed the
Inspector General of the State of Florida, Ms. Annette C. Kittrell, that a procedure to
monitor delinquency and collectabilty of miscellaneous receivables, including a write-off
procedure,will be implemented by September 30,2006.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,THAT:
The Board of County Commissioners hereby approves these Procedures for
Managing Miscellaneous Receivables.
THIS RESOLUTION is adopted after motion, second, and majority vote
favoring adoption this,2( w day ofS0ath6tor 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E.BROOK, Clerk COLLIER COUNTY, FLORIDA
By ���yr 4.0 - By: •
Asp l Frank Halas,Chairman
craw s
Approveea asto NA and legal sufficiency:
r „
illiam ountford,Assi t County Attorney
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10/27/2015 16.D.6.
DRAFT
Procedures for Managing Miscellaneous Receivables
It is the responsibility of each department to manage the collection of their accounts
receivable. The following shall be collection procedures for managing miscellaneous
receivables. This procedure excludes those areas covered elsewhere by resolution,
ordinance, and/or by separate policy.
A. A past-due notice will be sent 30-days after due date.
B. 30-days after the first past due notice is sent(60-days past original due date)a
second past due notice will be sent.
C. After a 10-day grace period following the second past due notice(70-days past
original due date),the account will be sent to the county's contracted collection
agency.
D. When,at any stage during the billing and collection procedure, a notice is
returned because the Postal Service can not effectuate delivery, staff shall make
reasonable efforts to ascertain the correct mailing address.
E. Nothing contained in this section shall preclude reasonable telephone or other
appropriate contact for billing and collection purposes, in accordance with
applicable laws.
F. A reasonable and customary payment plan may be made available to all service
recipients or reasonable parties. Should the service recipient or reasonable party
at any point fail to meet the terms or conditions of the payment plan, the unpaid
balance shall be administered in accordance with this section.
G. Prior to the end of each fiscal year,county department directors shall review all
past due accounts and approve the discontinuance of collection efforts for those
receivables that appear to be uncollectible, and report such accounts to the Board
of County Commissioners.
H. The Board may,after reviewing these past due accounts and after finding that
diligent efforts at collection have proved unsuccessful, remove these past due
accounts from active accounts receivable in accordance with generally accepted
accounting procedures and pursuant to law by Resolution.
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10/27/2015 16.D.6.
Overdue Fines, Fees and Materials Not Returned
FY 2010-2011
Fines Only(Overdues) $ 69,927.85
Fees Owed/Item Not 59,685.38
Returned
Total $ 129,613.23
System-wide Circulation 2,760,163
Number of Items Overdue/ Number of Items Not Percentage of items checked-
Fines Not Paid Returned out,but not returned
24,067 2,839 0.10%
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