Agenda 12/08/2015 Item #16C 112/8/2015 16.C.1.
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 $26,159.12.
OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for
prior years to accurately represent the true asset balance for the Collier County Water -
Sewer District ( CCWSD).
CONSIDERATION: 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, where the registered entity has gone out of business.
The annual review of all accounts receivable balances as of September 30, 2015 within
the CCWSD was completed as part of the Fiscal 2015 year -end reports. The write off
amount of $26,159.12 is 1% of the total accounts receivable balances of $2,668,450 due
on September 30, 2015. 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
Balance
Transfers not
completed
timely
Total
Fund 408 Water /Sewer Bankruptcy Accounts
$5,178.78
$5,178.78
Fund 408 Water /Sewer Accounts
$18,628.80
$18,628.80
Fund 408 Water /Sewer Accounts
$2,085.22
$2,085.22
Fund 473 Mandatory Collections
$266.32
$266.32
Totals
$23,807.58
$266.32
$2,085.22
$26,159.12
Fund (408) Water /Sewer Accounts Receivable
The accounts receivable balance of $5,178.78 represents 18 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 38 accounts totaling $18,628.80.
This total represents the unpaid balance as of 9/30/15 that exceed the statute of
limitations for collection primarily for existing homes with certificates of occupancy that
continue to accrue base charges though no consumption has registered (and therefore
considered abandoned). Additionally there are 15 accounts totaling $2,085.22 where
balance transfers from the selling owner to the buying owner were not transferred in a
timely manner.
Fund (473) — Solid Waste Commercial Can Accounts
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The accounts receivable balance of $266.32
accounts where the customer has gone out of t
GROWTH MANAGEMENT IMPACT:
associated with this action.
12/8/2015 16.C.1.
sents 4 solid waste commercial can
is no growth management impact
LEGAL CONSIDERATIONS: This item has �een reviewed by the County Attorney,
is in conformance with Resolution No. 2006 -252 and as such is approved as to form and
legality. This item requires majority vote for approval. -JAK
FISCAL IMPACT: Removal of accounts recei able balances will increase the bad debt
expense
• in the Collier County Water -Sewer District Operating Fund (408) by $25,892.80;
• in the Mandatory Collections Fund (473) by $266.32.
RECOMMENDATIQ,NN: That the Board of County Commissioners,. the Governing
Board of the Collier County Water -Sewer Di�trict, 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 $26,159.12; and,
approve a total write -off in the amount of $26,15q.12.
PREPARED BY: Teresa Riesen, Revenue
Attachments: Exhibit 1 Account Balance detail
Resolution 2015-
i
2
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Financial Operations Division
12/8/2015 16.C.1.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.C.16.C.1.
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 $26,159.12.
Meeting Date: 12/8/2015
Prepared By
Name: HendricksonLisa
Title: Operations Coordinator, Utilities Finance Operations
10/30/2015 2:29:34 PM
Submitted by
Title: Manager - Revenue, Utilities Finance Operations
Name: RiesenTeresa
10/30/2015 2:29:36 PM
Approved By
Name: RiesenTeresa
Title: Manager - Revenue, Utilities Finance Operations
Date: 11/2/2015 7:04:35 AM
Name: Joseph Bellone
Title: Division Director - Operations Support, Utilities Finance Operations
Date: 11/2/2015 7:34:48 AM
Name: HapkeMargie
Title: Recycling Coordinator, Solid & Hazardous Waste Management
Date: 11/2/2015 8:34:11 AM
Name: Pam Callis
Title: Supervisor - Accounting, Utilities Finance Operations
Date: 11/4/2015 3:43:13 PM
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12/8/2015 16.C.1.
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/9/2015 10:55:31 AM
Name: YilmazGeorge
Title: Department Head - Public Utilities, Public Utilities Department
Date: 11/18/2015 6:21:19 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/18/2015 9:14:56 AM
Name: FinnEd
Title: Management/Budget Analyst, Senior, Office of Management & Budget
Date: 11/19/2015 5:47:40 PM
Name: CasalanguidaNick
Title: Deputy County Manager, County Managers Office
Date: 11/23/2015 5:27:06 PM
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12/8/2015 16.C.1.
RESOLUTION NO. 2015 -
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 $25, 892.80, which are uncollectabie as a result 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 four (4) delinquent accounts in Fund
473 (Solid Waste Mandatory Collections) in the total amount of $266.32 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 diluent efforts to collect the following accounts
receivable:
Fund 408 (Water /Sewer) - $25,892,80
Fund 473 (Solid Waste Mandatory Collections) - $266.32
This Resolution adopted this 8th day of December 2015, after motion, second and majority vote.
ATTEST:
DWIGHT E BROCK, CLERK.
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, DEPUTY CLERK
Approved as to form and legality:
Jeffrey A. Klatzkow, County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
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"I'I:M NANCE, CHAIRMAN
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