Agenda 12/08/2015 Item #16E 712/8/2015 16.E.7.
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible accounts receivables in the
amount of $3,517.12 from the financial records of the Facilities Management Division in accordance
with Resolution No. 2006 -252 and authorize the Chairman to execute the attached Resolution.
OBJECTIVE: For the Board to authorize the Clerk's Finance to remove uncollectible accounts receivable
in the amount of $3,517.12.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by
Resolution No. 2006 -252 during each fiscal year end. Following diligent efforts to collect these past due
amounts, we have determined that the list of miscellaneous receivables attached to this Executive
Summary are uncollectable. These transactions have been in accounts receivables with collection efforts
for at least one year.
The six (6) records to be removed are related to our special services programs.
This review is performed on an annual basis by the Facilities Management Division staff in compliance
with Resolution No. 2006 -252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount
of $3,517.12 from the Facilities Management cost center 001 - 122240
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
Executive Summary.
LEGAL CONSIDERATIONS: This item has been 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
RECOMMENDATION: That the Board of County Commissioners approves and authorizes the removal
of uncollectible accounts receivables in the amount of $3,517.12 from the financial records of the Facilities
Management Division in accordance with Resolution No. 2006 -252 and authorizes the Chairman to
execute the attached Resolution.
Prepared by: Miguel Carballo, CPM, Facilities Manager, Division of Facilities Management
Attachments:
1) Uncollectable Accounts Receivables List
2) Resolution 2006 -252
3) Resolution 2015-
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12/8/2015 16.E.7.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.E.16.E.7.
Item Summary: Recommendation to approve and authorize the removal of uncollectible
accounts receivables in the amount of $3,517.12 from the.financial records of the Facilities
Management Division in accordance with Resolution No. 2006 -252 and authorize the Chairman
to execute the attached Resolution.
Meeting Date: 12/8/2015
Prepared By
Name: CarballoMiguel
Title: Manager - Facilities, Facilities Management
11/9/2015 9:16:30 AM
Submitted by
Title: Manager - Facilities, Facilities Management
Name: CarballoMiguel
11/9/2015 9:16:31 AM
Approved By
Name: pochopinpat
Title: Operations Coordinator, Administrative Services Department
Date: 11/9/2015 9:25:39 AM
Name: LinguidiDennis
Title: Division Director - Facilities Mgmt, Facilities Management
Date: 11/9/2015 4:31:51 PM
Name: GreeneColleen
Title: Assistant County Attorney, CAO General Services
Date: 11/13/2015 10:15:07 AM
Name: PriceLen
Title: Department Head - Administrative Svc, Administrative Services Department
Date: 11/16/2015 2:10:04 PM
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12/8/2015 16.E.7.
Name: GreeneColleen
Title: Assistant County Attorney, CAO General Services
Date: 11/18/2015 2:27:06 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11 /18/2015 3:15:14 PM
Name: WellsLaura
Title: Management/Budget Analyst, Senior, Office of Management & Budget
Date: 11/19/2015 10:54:19 AM
Name: CasalanguidaNick
Title: Deputy County Manager, County Managers Office
Date: 11/23/2015 4:47:33 PM
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12/8/2015 16.E.7.
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12/8/2015 16.E.7.
RESOLUTION N0.2006- 252
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. Kittreli, 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 thisalc m day of,� 2006.
ATTEST
BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROOK, Clerk COLLIER COUNTY, FLORIDA
By By: --.®
Rudy C =erg Frank Halts Chairman
t
Appro?28 alsr?o N9 and legal sufficiency:
r „
am ountford, Assi
�tCo)unty Attorney
-- Packet Page -1736- —
12/8/2015 16.E.7.
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 cannot 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.
- Packet Page -1737-
12/8/2015 16.E.7.
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 FACILITIES MANAGEMENT DIVISION.
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 Facilities Management Division has diligently
attempted, without success, to collect on past due accounts totaling $3,517.12 relating to
the special services program.
_NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
1. The Board finds that the Collier County Facilities Management Division 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
these accounts are uncollectible.
3. The Board finds that the total amount of $3,517.12 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.
!'11 11-0 1.
DWIGHT E. BROCK, CLERK
By
Deputy Clerk
Approved as to form and legality:
lJ
effrey A. Klatzkow, County Attorney
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OF COLLIER COUNTY, FLORIDA
By:
TIM NANCE, CHAIRMAN
1738-