Agenda 06/26/2018 Item #16E306/26/2018
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of 7,573 ambulance service
accounts from FY 2014 and their respective uncollectible accounts receivable balances which total
$5,325,522.54 from the accounts receivable of Emergency Medical Services Fund (490) finding
diligent efforts to collect have been exhausted and proved unsuccessful.
OBJECTIVE: The removal of $5,325,522.54 in uncollected ambulance service fee receivables from the
accounts receivable for EMS Fund (490) billed in FY 2014.
CONSIDERATIONS: The County provides for public health, safety and welfare of the public;
therefore, emergency ambulance services are provided when requested and fees are billed after the fact.
The chart below identifies ambulance service fee activity for Fiscal Year 2014.
There are two types of adjustments made to ambulance service accounts, contractual and/or bad debt.
Contractual adjustments represent Collier County’s acceptance of the Federal Medicare limits on amounts
that can be collected for medical services, Medicaid statutory limits, Railroad Retirement statutory limits,
and Victim Compensation Rights statutory adjustments. Receivables are recorded at 100%. When
payment is received, contractual adjustments are recorded as a reduction to revenue.
A review of past due accounts is completed on an annual basis and accounts deemed uncollectible are
identified by the EMS Division. Collection efforts for these accounts have been exhausted. Bad debt is
recognized for a variety of reasons, including patients who cannot be located, services provided to
transients or migrants, patients who die with no assets and bankruptcies. These accounts cannot be
removed without the Board’s adoption of an authorizing resolution. Detailed reports listing the accounts
to be removed are on file in the Office of Emergency Medical Services.
The Clerk’s Finance Department, in accordance with generally accepted accounting principles, annually
estimates and sets an allowance for bad debts based on accounts receivable analysis.
Those accounts for which the billing agency has exhausted their collection attempts were sent to the
County’s contracted collection agency. If any payments are received, they will be processed through the
Board’s accounting system.
FISCAL IMPACT: Removal of $5,325,522.54 from the EMS Fund (490) accounts receivable will
remove 7,573 individual customers’ accounts and reduce the allowance for doubtful accounts.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney.
County Resolution No. 08-27, Section 2. H and I, provides as follows:
H. Throughout the fiscal year, the EMS Billing Section shall review all past due accounts and report to
the Board of County Commissioners on an annual basis, of all past due accounts which are believed to be
uncollectible.
06/26/2018
I. The Board may, after reviewing these past due accounts and after finding that diligent efforts at
collection have been unsuccessful, remove these past due accounts from active accounts receivable in
accordance with generally accepted accounting procedures and pursuant to law by Resolution.
By approving this item, the Board is finding that diligent efforts at collection have been unsuccessful.
This item is sufficient as to form and legality and requires a majority vote for Board approval. -JAK
GROWTH MANAGEMENT IMPACT: There is no Growth Management impact associated with this
action.
RECOMMENDATION: To adopt a resolution authorizing the removal of 7,573 individual accounts
billed in FY 2014 with a total receivable balance of $5,325,522.54 from the Emergency Medical Services
Fund (490) accounts receivable.
Prepared by: Artie R. Bay, Supervisor, Emergency Medical Services
ATTACHMENT(S)
1. Revised Resolution - JAK signed (PDF)
2. EMS uncollectible worksheet (PDF)
06/26/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.E.3
Doc ID: 5739
Item Summary: Recommendation to adopt a resolution authorizing the removal of 7,573
ambulance service accounts from FY 2014 and their respective uncollectible accounts receivable balances
which total $5,325,522.54, from the accounts receivable of Collier County Fund 490 (Emergency Medical
Services) finding diligent efforts to collect have been exhausted and proved unsuccessful.
Meeting Date: 06/26/2018
Prepared by:
Title: Supervisor - Accounting – Emergency Medical Services
Name: Artie Bay
05/22/2018 7:35 AM
Submitted by:
Title: Division Director - EMS Operations – Emergency Medical Services
Name: Tabatha Butcher
05/22/2018 7:35 AM
Approved By:
Review:
Administrative Services Department Paula Brethauer Level 1 Division Reviewer Completed 05/22/2018 9:00 AM
Emergency Medical Services Tabatha Butcher Additional Reviewer Completed 05/29/2018 4:56 PM
Administrative Services Department Len Price Level 2 Division Administrator Review Completed 06/07/2018 1:36 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 06/11/2018 7:28 AM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 06/14/2018 10:20 AM
Office of Management and Budget Allison Kearns Additional Reviewer Completed 06/17/2018 11:49 AM
County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 06/18/2018 9:13 AM
Board of County Commissioners MaryJo Brock Meeting Pending 06/26/2018 9:00 AM
RESOLUTION NO. 2018 -
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO AUTHORIZE THE REMOVAL FROM
THE BOOKS AND RECORDS OF COLLIER COUNTY CERTAIN ACCOUNTS
AND THEIR RESPECTIVE BALANCES WHICH HAVE BEEN IDENTIFIED
AS UNCOLLECTIBLE.
WHEREAS, Collier County provides emergency ambulance transportation services
throughout Collier County; and
WHEREAS, emergency ambulance transportation service fees are received by the County
after the services have been rendered due to the County's responsibility to protect the public health,
safety and welfare; and
WHEREAS, the County is unable to collect some debts, and others the Board is statutorily
prohibited from collecting or due to contractual arrangements cannot be collected; and
WHEREAS, the County's generally accepted and practiced accounting method to recognize an
allowance for bad debts is a periodic or annual bad debt expense in the books and records for accounts
that have been identified by the Department as un -collectible; and
WHEREAS, Rule 69I-71, Florida Administrative Code, allows the Board to adjust accounts
receivable for less than the full amount if the accounts have not been reported to the Department of
Financial Services, Division of Accounting and Auditing for disposition; and
WHEREAS, the subject accounts have not been reported to the Department of Financial
Services, Division of Accounting and Auditing; and
WHEREAS, County Resolution No. 08-27, Section 2. H and I, provides for removing these
accounts from the Board's Emergency Medical Services Fund Accounts Receivable; and
WHEREAS, the Board of County Commissioners hereby finds that diligent efforts at
collection have proven unsuccessful and circumstances warrant the adjustment.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The following chart sets forth the charges billed, the portion uncollectible due to
statutory prohibitions and Board contractual arrangements, the amount collected and the balance of
accounts receivable to be written off:
Contractual &
Gross Charges Other Amount
Billed Adjustments Net Billed Collected
23,370,189.00 7,214,686.99 16,155,502.01 10,829,979.47
Net Write -Off Write -Off Total
Collection % Amount % Accounts
67% 5,325,522.54 33% 7573
2. The Board authorizes staff to remove 7,573 individual accounts and their respective balances
for a total of $5,325,522.54 from the Board's Emergency Medical Services Fund. Same amount will
be removed from the Accounts Receivable General Ledger control account, and the Allowance for
Doubtful Accounts General Ledger control account in the Board's Emergency Medical Services Fund.
This Resolution adopted on this day of June 201:8 after motion, second and majority vote
favoring adoption.
ATTEST:
DWIGHT E. BROCK, CLERK
, Deputy Clerk
Jeffrey
County
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
ANDY SOLIS, CHAIRMAN
2
Year-Month of Service # of Accounts Charge Amount Adjustments Net Charges Receipts Inactive Returned Account Balance
Active and
collection
2013-10 1,915 $1,767,274.75 $523,398.83 $1,243,875.92 $769,012.76 ($1,155.88) $362,259.77 $113,759.27
2013-11 2,073 $1,893,664.00 $542,750.03 $1,350,913.97 $860,745.46 $133.16 $385,851.72 $104,183.63
2013-12 2,126 $1,948,312.75 $608,288.02 $1,340,024.73 $910,815.94 ($11,495.29) $351,053.50 $89,650.58
2014-01 2,469 $2,192,842.00 $659,301.52 $1,533,540.48 $1,067,972.63 $83.21 $352,016.68 $113,467.96
2014-02 2,445 $2,201,335.25 $675,068.79 $1,526,266.46 $1,076,599.74 ($1,855.35) $336,400.80 $115,121.27
2014-03 2,679 $2,378,557.75 $676,245.84 $1,702,311.91 $1,116,391.67 ($3,225.43) $410,994.31 $178,151.36
2014-04 2,356 $2,139,995.25 $621,910.95 $1,518,084.30 $961,257.07 ($2,875.45) $421,400.40 $138,302.28
2014-05 2,100 $1,895,004.00 $571,502.03 $1,323,501.97 $860,158.95 ($1,144.62) $338,738.17 $125,749.47
2014-06 1,966 $1,723,242.50 $534,438.29 $1,188,804.21 $772,254.02 ($2,925.05) $303,494.88 $115,980.36
2014-07 1,893 $1,605,369.75 $506,728.24 $1,098,641.51 $756,322.52 ($11,365.24) $266,480.67 $87,203.56
2014-08 1,871 $1,652,211.50 $470,486.01 $1,181,725.49 $729,756.10 ($2,517.32) $351,579.39 $102,907.32
2014-09 1,878 $1,738,058.75 $536,803.58 $1,201,255.17 $738,923.14 ($1,432.00) $348,689.38 $115,074.65
transports 25,771 $23,135,868.25 $6,926,922.13 $16,208,946.12 $10,620,210.00 (39,775.26) $4,228,959.67 $1,399,551.71 5,628,511.38 Balance column H and I
SAP 23,370,189.00$ 234,320.75$ 5,588,736.12 Balance Column CDEF
234,320.75$ 7,161,242.88$ 39,775.26 Inactive/write off Accts
FY 14 Totals Apr-18 $23,370,189.00 7,161,242.88$ 16,208,946.12$ $10,620,210.00 Mintex $4,228,959.67 $1,359,776.45
Payments 209,769.47
Adjustments 95,463.37
IMX Active 2,252
IMX Paid 17,623 Mintex Bal 3,923,726.83
Mintex Active 5,321 IMX Bal 1,399,551.71
Mintex Paid 575 FY 14 Balances 5,323,278.54
Total Accts 25,771 FY 14 WO 5,325,522.54
credit bal corrections 2,244.00 to be done in May
Total Write-Off Accts FY 14 7,573