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Agenda 11/18/2014 Item # 16A1911/18/2014 16.A.19. EXECUTIVE SUMMARY Recommendation to authorize the removal of aged accounts receivable in the amount of $3,175.72 considered uncollectible from the financial records of various Growth Management Division departments and the Airport Authority, in accordance with Resolution 2006 -252. OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the removal of past due accounts receivable in the amount of $3,175.72 considered uncollectible related to various Growth Management Division (GMD) departments and the Airport Authority (AA), in order to reflect proper accounts receivable balances in the county financial records. CONSIDERATIONS: In accordance with Resolution 2006 -252, staff is required to evaluate accounts receivable on an annual basis and recommended removal of those items considered uncollectible. GMD staff reviewed 175 accounts receivable items with a value of $759,540.94 and recommends the removal of 42 items with a value of $3,175.72. A number of miscellaneous receivable items are proposed to be written off from Airport Authority Fund 495. The Airport write offs total $3,022.42. These receivables are for lease related services, have an average age of three years and a unit value of approximately $76. Required collection efforts have been applied with no result. Two items with a total value of $133.50 are proposed to be written off from Transportation Gas Tax Fund 313. These receivables are for recording fees, have an average age of three years and a unit value of approximately $67. Required collection efforts have been applied with no result. The list of miscellaneous receivables proposed for write off are provided as an exhibit to this Executive Summary. FISCAL IMPACT: An allowance for uncollectible accounts in Airport Authority Fund 495 and Transportation Capital Improvement Fund 313 will be charged a combined total of $3,175.72 to remove the uncollectible amounts. The proposed write off will not have a material fiscal impact. LEGAL CONSIDERATIONS: This item has been approved as to form and legality, and requires a majority vote for Board approval. — SAS GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this Executive Summary. RECOMMENDATION: For the Board of County Commissioners to authorize the removal of aged accounts receivable considered uncollectible from the financial records of various Growth Management Division departments and the Airport Authority in accordance with Resolution 2006 -252. Prepared by: Allison Kearns, Financial & Operational Support Manager, GMD Packet Page -1163- 11 /18/2014 16.A.19. Attachments: 1) Misc AR GMD CM and CCAA YE FYI 4; 2) Resolution to remove uncollectible accounts; and 3) Resolution 2006 -252 Packet Page -1164- 11/18/2014 16.A.19. COLLIER COUNTY Board of County Commissioners Item Number: 16.16.A.16.A.19. Item Summary: Recommendation to authorize the removal of aged accounts receivable in the amount of $3,175.72 considered uncollectible from the financial records of various Growth Management Division departments and the Airport Authority, in accordance with Resolution 2006 -252. Meeting Date: 11/18/2014 Prepared By Name: KearnsAllison Title: Manager Financial & Operational Support, Transportation Administration 10/16/2014 10:36:35 AM Submitted by Title: Manager Financial & Operational Support, Transportation Administration Name: KearnsAllison 10/16/2014 10:36:36 AM Approved By Name: LvnchDiane Title: Supervisor - Operations, Road Maintenance Date: 10/28/2014 3:37:34 PM Name: ShueGene Title: Director - Operations Support, Transportation Administration Date: 10/29/2014 5:05:35 PM Name: StoneScott Title: Assistant County Attorney, CAO Land Use /Transportation Date: 10/29/2014 5:33:3' ) PM Name: MarcellaJeanne Title: Executive Secretary, Transportation Planning Date: 11/3/2014 11:36:17 AM Packet Page -1165- 11 /18/2014 16.A.19. Name: KlatzkowJeff Title: County Attorney, Date: l 1/3/2014 2:13:39 PM Name: FinnEd Title: Management/Budget Analyst, Senior, Transportation Engineering & Construction Management Date: 11 /] 0/2014 9:40:24 AM Name: KlatzkowJeff Title: County Attorney, Date: 11/10/2014 10:04:12 AM Name: DurhamTim Title: Executive Manager of Corp Business Ops, Date: 11/10/2014 12:52:28 PM Packet Page -1166- 0 c J O O a W V W 00 X w rNi rdLKeL rdgu -110 1- 16.A.19. e e S 9 L A T a V D O N• O O 3 7 d m O F 7 00 0 0o0 1 rW 00 10�rWOO 0 - W I�w co , o 1j(1 00 00 0o0 � V p p IS3 0 G O 010 0 O (O O O O p i p 0 Cl O O 0 O S 0 iO p O l�O bJ 1: 0 ?I N os NiNIN o 'O 0 N VIN !0. F.' jrow IJIN l0 N OOO 0 Io NiN I0o (N tN i 0 N O 0 N0 IotW N O I0 IO O 0 O N OO o N 00 i0 0 OO o, 0 IO o 0 o oI o If3 � I N N N (W c NNj•N OO Io o� 00��100V !o _ I u N N Il1 N NDt N p NrN+ii' 0 + O O O ON !l O O t� 0 D 0 I0D 0 IVD+` 0 lOD 0 L11D O ;tN D <u D i0C lm 'I 0V 0 mN �V ' � NLn N ( N w N N u r. 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RESOLUTION NO. 2014 - 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 COUNTY FINANCIAL RECORDS. 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 where diligent efforts at collection have proved unsuccessful; and WHEREAS, Collier County attempted, without success, to research and collect 42 past due transactions listed within active accounts receivable records and determined the accounts are uncollectible: and NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: ] . The Board finds that Collier County 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, Collier County is unable to collect $3.175.72. 3. The Board finds that the total arnount of $3,175.72 may be removed from active accounts receivable in accordance with generally accepted account procedures and pursuant to law. This Resolution adopted on this day of 2014, after motion, second and majority vote favoring adoption. ATTEST: BOARD OF COITNTY COMMISSIONERS D"�N'IGIIT E. BROCK, CLERK OF COLLIER COUNVI-Y, FI.01'IDA By: Deputy Clerk 114 -TRO- 002381 125316/1] 4 1 of 2 TO11 I-IENNING, Chairman Packet Page -1169- Approval as to form and legality: 11 /18/2014 16.A.19. Scott f4.. Stone Assistant County Attorney 114-TRO- 0023£/1 125316/ 11 a 2 oi'2 Packet Page -1170- 11 /18/2014 16.A.19. RESOLUTION NO. 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. 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& m day of 5_A- , 6Pr 2006. ATTEST BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA By By: uty Clerk Frank Halas, Chairman i f to : ion � Approve t as,r?0 MM and legal sufficiency: . / n n A. A J illiani llrfountforil, Assistallit County Attorney Packet Page -1171- 11 /18/2014 16.A.19. 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 shalt 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 dilieent 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 -1172-