Resolution 2018-110 RESOLUTION NO. 2018- 110
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:
1
Contractual&
Gross Charges Other Amount Net Write-Off Write-Off Total
Billed Adjustments Net Billed Collected Collection% Amount % Accounts
23,370,189.00 7,214,686.99 16,155,502.01 10,829,979.47 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 this2.1.A,t day of June 20t8 after motion, second and majority vote
favoring adoption.
ATTEST: CRYSTAL K.KINzEL, BOARD OF C! TY COMMI IONERS
• t oltilwm CLERK COLLIER ,• , FLO' 0 ; /.
,. .. ._ r,- By: A
e• as t alrm', 4eputy Clerk : DY SOLIS, CHAIRMAN
sty , uretI iy.
Appro ; , —.. -. egality:
AI*firj
Jeffrey Alla AM
County A i'In
2