Agenda 12/10/2013 Item #16C4 12/10/2013 16.C.4.
EXECUTIVE SUMMARY
Recommendation to approve removing uncollectible accounts receivable and their
respective balances from the financial records of Collier County Public Utilities
Division in the amount of$26,117.56.
OBJECTIVE: Remove uncollectible balances from the Miscellaneous Accounts
Receivable Ledger, the Solid Waste Mandatory Collections Accounts Receivable Ledger,
and prior year Unreconciled Items (March 2003-August 2012) to represent the true
financial picture of the Board of County Commissioners' General Ledger.
CONSIDERATION: Accounts receivable management includes the periodic
recognition of bad debt expense in the financial records for accounts that have been
identified as uncollectible. Bad debt is recognized for a variety of reasons.
• Exceeding the statute of limitations for collection.
• Commercial accounts where the registered entity has gone out of business.
• Unreconciled items between the general ledger and the subsidiary ledger.
The annual review of all accounts receivable balances as of September 30, 2013 within
the Public Utilities Division was completed as part of the Fiscal 2013 year-end reports.
Collection efforts for receivable balances included in this recommendation have been
exhausted (Exhibit 1, Page 1). A summary by write-off category for each receivable
balance follows.
Write Off Summary,
Exceeds Statute Errors and Unreconciled
of Limitations Out of Business Omissions Items Total
Al Fund 408 Water/Sewer Bankruptcy Accounts $24,642.16 $1,159.43 $25,801.59
A2 Fund 408 Water Sewer Miscellaneous Billing $117.88 $117.88
. <' ,., A 3t,:.`std,. 3,,.'s'u.. ;, .5. st "
B Fund (473)Mandatory Collections $124.06 $124.06
C NSF(470) $74.03 $74.03
Totals $24,760.04 $124.06 $1,159.43 $74.03 $26,117.56
A. Fund (408)—Water/Sewer and Miscellaneous Billing
The accounts receivable balance of$24,642.16 represents 16 utility account balances for
customers that have declared bankruptcy and are more than four years old. In addition,
there are three accounts totaling $1,159.43, which represents the unpaid balance of
water/sewer payment plan agreements that were not transferred upon change of
ownership of the property where no Estoppels were pulled by the closing agent. The
miscellaneous balance totaling $117.88 is comprised of two delinquent balances from
2003, which are no longer collectible based on the statue of limitations.
B. Fund (473) Solid Waste Mandatory Collections
The accounts receivable balance in the amount of $124.06 represents two Solid Waste
commercial can accounts where the entities have gone out of business.
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12/10/2013 16.C.4.
C. Fund (470) Solid Waste Disposal
The Collier County Landfill accounts receivable balance of $74.03 represents one
payment via check which was returned by the bank for insufficient funds (NSF).
GROWTH MANAGEMENT IMPACT: There is no growth management impact
associated with this action.
LEGAL CONSIDERATIONS: This item is approved as to form and legality, and
requires majority vote for Board approval.—SRT
FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt
expense
• in the Collier County Water-Sewer District Operating Fund (408)by$25,801.59;
• in the Mandatory Collections Fund (473)by $124.06; and,
• in the Solid Waste Disposal Fund (470) by $74.03.
Removal of the miscellaneous accounts receivable balances will decrease the Collier
County Water-Sewer District bad debt reserve by $117.88.
RECOMMENDATION: That the Board of County Commissioners, Ex-officio the
Governing Board of the Collier County Water-Sewer District, approve removing
uncollectible accounts receivable and their respective balances from the financial records
of the Collier County Water-Sewer District in the amount of$25,919.47; and, approve
removing additional solid waste uncollectible accounts receivable balances of $198.09,
for a total write-off amount of$26,117.56.
PREPARED BY: Teresa Riesen, Revenue Manager, Utility Billing and Customer
Service
Attachments: Exhibit 1 Account Balance detail
Resolution 2013-
2
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12/10/2013 16.C.4.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.C.16.C.4.
Item Summary: Recommendation to approve removing uncollectible accounts receivable
and their respective balances from the financial records of Collier County Public Utilities
Division in the amount of$26,117.56.
Meeting Date: 12/10/2013
Prepared By
Name: SteinbringSherry
Title: VALUE MISSING
11/13/2013 10:18:12 AM
Submitted by
Title:Manager=Revenue,Utilities Finance Operations
Name: RiesenTeresa
11/13/2013 10:18:13 AM
Approved By
Name: HapkeMargie
Title: Operations Analyst,Public Utilities
Date: 11/13/2013 3:38:59 PM
Name: Joseph Bellone
Title: Manager-Utility Billing&Cust Serv.,Utilities F
Date: 11/13/2013 3:50:32 PM
Name: Pam Callis
Title: Supervisor-Revenue,Utilities Finance Operations
Date: 11/15/2013 10:38:47 AM
Name: YilmazGeorge
Title:Administrator, Public Utilities
Date: 11/15/2013 11:04:01 AM
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12/10/2013 16.C.4.
Name: TeachScott
Title:Deputy County Attorney,County Attorney
Date: 11/21/2013 11:07:57 AM
Name: KlatzkowJeff
Title: County Attorney
Date: 11/21/2013 1:19:35 PM
Name: GreenwaldRandy
Title: Management/Budget Analyst,Office of Management&B
Date: 11/21/2013 2:14:15 PM
Name: IsacksonMark
Title:Director-Corp Financial and Mgmt Svs,CMO
Date: 11/25/2013 12:16:30 PM
oak
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12/10/2013 16.C.4.
RESOLUTION NO. 2013—
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 COLLECTABLE.
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 Public Utilities Division has identified twenty-one (21) delinquent
accounts within Fund 408 (Water/Sewer) comprising a total amount of$25,919.47, which are
uncollectable 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 Public Utilities Division has identified three (3) delinquent accounts in
Fund 473 (Solid Waste Mandatory Collections) in the total amount of $124.06 that are
uncollectable because the customers for those accounts are no longer doing business; and
WHEREAS, the Public Utilities Division has identified one (1) delinquent account in
Fund 470 (Solid Waste Disposal) in the total amount of $74.03 that is uncollectable resulting
from a customer payment by check that was returned by the bank for insufficient funds; and
WHEREAS, the County is unable to obtain reimbursement for payments owed under
those three funds despite its diligent collection efforts.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that:
1. The Board finds that Collier County made diligent efforts to collect the following
accounts receivables:
a. Fund 408 (Water/Sewer) - $25,919.47
b. Fund 473 (Solid Waste) - $ 124.06
c. Fund 470 (SW Disposal - $ 74.03
$26,117.56
1
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12/10/2013 16.C.4.
2. The Board fmds that the total amount of $26,117.56 may be removed from active
accounts receivable in accordance with generally accepted account procedures and
pursuant to law.
This Resolution adopted on this 10th day of December, 2013, after motion, second and
majority vote favoring adoption.
ATTEST: BOARD OF COUNTY COMMISSIONERS OF
DWIGHT E.BROCK, CLERK COLLIER,FLORIDA,AND AS EX OFFICIO THE
GOVERNING BOARD OF THE COLLIER
COUNTY WATER-SEWER DISTRICT
By: By:
,Deputy Clerk GEORGIA A. HILLER,ESQ.
CHAIRWOMAN
Approved as to form
and legality:
Scott R. Teach
Deputy County Attorney Aimmtk
2
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