Agenda 12/11/2018 Item #16C 212/11/2018
EXECUTIVE SUMMARY
Recommendation to approve a Resolution removing uncollectible accounts receivable and their
respective balances from the financial records of Collier County Public Utilities Department in the
amount of $59,034.99.
OBJECTIVE: To remove uncollectible balances from the Accounts Receivable Ledger for prior years to
accurately represent the true asset balances.
CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt
expense for accounts that have been identified as uncollectible. Amounts recommended for removal from
the accounts receivable include water and sewer uncollected customers’ account balances, a Solid Waste
Disposal ticket and commercial can accounts where the registered entity has gone out of business.
The annual review of all accounts receivable balances as of September 30, 2018 was completed as part of
the Fiscal 2018 year-end reports. Collection efforts for unpaid balances included in this recommendation
have been exhausted. A summary by write-off category for each receivable balance follows below.
Reason CCWSD
Operating
408
East/South
Assessment
410
Landfill
Operating
470
Mandatory
Collections
473
Grand
Total
Bankruptcy Account > 4 years $1,149.49 $1,149.49
Exceeds Statute of Limitations $2,269.48 $2,269.48
Errors and Omissions $1,631.11 $1,631.11
Golden Gate Acquired
Accounts
$48,436.30 $48,436.30
Misc. Invoice - Administrative $421.95 $421.95
County Liens Extinguished $917.63 $3,755.72 $4,673.35
Cash Customer Error $139.66 $139.66
Company Dissolved $313.65 $313.65
Totals $53,908.33 $917.63 $139.66 $4,069.37 $59,034.99
Fund 408-
Water/Sewer Accounts Receivable: The balance of $1,149.49 represents 3 utility account balances
for customers that have declared bankruptcy and are more than four years old, exceeding the statute
of limitation for collection. In addition, there are 6 accounts totaling $2,269.48. The total represents
the unpaid balance as of 9/30/18 for existing homes with certificates of occupancy that continue to
accrue base charges though no consumption has registered and are considered abandoned.
Water/Sewer Errors and Omissions: Throughout the fiscal year, there are some prorations that
need to occur following transfer of property ownership. The amount of $1,631.11 represents balances
not transferred in a timely manner.
Water/Sewer Accounts Receivable (Golden Gate System): The balance of $48,436.30 represents
31 tenant account balances, acquired in the acquisition of the Golden Gate Utility System for
customers that left unpaid balances upon moving out of the property and determined to be
uncollectable.
Miscellaneous Billing: The balance of $421.95 represents one invoice issued to a contractor for
repairs to damaged utility infrastructure made by staff. The balance represents waived administrative
fees.
16.C.2
Packet Pg. 1658
12/11/2018
Fund 410-
East and South Sewer Assessment: The accounts receivable balance in the amount of $917.63
represents 3 properties now owned by Collier County. Per Chapter 713, Florida Statutes, all liens are
extinguished on county owned properties.
Fund 470-
Landfill Cash Customer: The accounts receivable balance in the amount of $139.66 represents one
landfill customer who paid less than amount due. Staff has been unable to contact the customer to
collect the shortage.
Fund 473-
Mandatory Solid Waste: The accounts receivable balance in the amount of $3,755.72 represents 10
properties now owned by Collier County. Per Statute Chapter 713, Florida Statutes a ll liens are
extinguished on county owned properties.
Solid Waste Commercial Can Accounts: The accounts receivable balance of $313.65 represents
three solid waste commercial can accounts where the customers have gone out of business.
FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expense:
in the Collier County Water-Sewer District Operating Fund (408) by $53,908.33
in Landfill Billing Fund (470) by $139.66
in the Mandatory Collections Fund (473) by $4,069.37
in East and South Sewer Assessment Fund (410) by $917.63
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
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, Ex-officio the Governing Board of
the Collier County Water-Sewer District, approves a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of the Collier County Public Utilities
Department in the amount of $59,034.99; and, approves a total write-off in the amount of $59,034.99.
Prepared By: Teresa Riesen, UBCS Manager, Financial Operations Division
ATTACHMENT(S)
1. Accounts Receivable Balance Details (PDF)
2. Resolution - 2018 Uncollectible Accounts - Utilities (PDF)
16.C.2
Packet Pg. 1659
12/11/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.2
Doc ID: 7276
Item Summary: Recommendation to approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of Collier County Public Utilities
Department in the amount of $59,034.99.
Meeting Date: 12/11/2018
Prepared by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/07/2018 2:48 PM
Submitted by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/07/2018 2:48 PM
Approved By:
Review:
Public Utilities Operations Support Teresa Riesen Additional Reviewer Completed 11/08/2018 7:28 AM
Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 11/13/2018 12:33 PM
Public Utilities Department Sarah Hamilton Level 1 Division Reviewer Completed 11/14/2018 6:20 PM
Public Utilities Department George Yilmaz Level 2 Division Administrator Review Completed 11/15/2018 7:24 AM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/15/2018 8:28 AM
County Attorney's Office Emily Pepin CAO Preview Completed 11/15/2018 2:44 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 11/16/2018 9:28 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 11/16/2018 11:06 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 11/27/2018 9:58 AM
Board of County Commissioners MaryJo Brock Meeting Pending 12/11/2018 9:00 AM
16.C.2
Packet Pg. 1660
Account # Customer Name
Last Charge
Date
Balance to be
written off Due Date Account Type Reason for Write Off
07874276301 WCI Communities 10/1/2014 $444.24 10/21/2014 Water/Sewer Balance exceeds statute of limitations
07501108203 Dobkin, Ronald 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations
04861219601 Ravana, Thomas 7/18/2018 $143.65 8/7/2018 Water/Sewer Balance exceeds statute of limitations
Total Write Off $1,149.49
16.C.2.a
Packet Pg. 1661 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name Last Charge Date
Balance to be
written off Due Date Account Type Reason for Write Off
07201052401 Gossard, Richard 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations
07501086802 Rives, Arturo 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations
03923698201 Caspian Builders LLC 10/10/2018 $490.44 10/30/2018 Water/Sewer Balance exceeds statute of limitations
07501061400 Johnson, Billy 9/28/2018 $211.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations
08101387901 Guzman, Graciela 10/3/2018 $222.12 10/23/2018 Water/Sewer Balance exceeds statute of limitations
08401701000 Stringer, Gary 7/25/2018 $222.12 8/14/2018 Water/Sewer Balance exceeds statute of limitations
Total Write Off $2,269.48
16.C.2.a
Packet Pg. 1662 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name Last Charge Date
Balance to be
written off Due Date Account Type Reason for Write Off
06001634201 Lee, Richard 8/22/2017 $17.85 9/11/2017 Water/Sewer
Proration done too late to transfer
balance to new owner
08056949001 Clarke, Richard 8/2/2017 $953.04 8/22/2017 Water/Sewer
Proration to be done too late to transfer
balance to new owner
00142619600 WCI Communities 2/1/2018
$617.23
2/21/2018
Water/Sewer Adjustment done too late to transfer
balance to new owner
05123814802 Olsen, Tom 11/20/2017 $42.99 12/10/2017 Water/Sewer
Unpaid balance never moved to new
account
Total Write Off $1,631.11
16.C.2.a
Packet Pg. 1663 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name
Last
Charge
Date
Balance to
be written off Due Date Account Type Reason for Write Off
00300237600 Ramos, Abelardo 3/27/2018 $292.16 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300001300 Naples Place 1 Inc.3/27/2018 $989.64 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300198200 Perez, Yolylendy 3/23/2018 $48.22 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300280400 Trupiano, Vito 3/27/2018 $127.45 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300001900 Naples Place 1 Inc.3/27/2018 $808.38 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300048700 Rodriguez, Camilo 3/23/2018 $95.12 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300182900 Villada Jr., John 3/23/2018 $46.11 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300040900 Tirado, Jose A.3/23/2018 $331.47 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300052700 Godwin, Yvonne Jean 3/23/2018 $9,966.23 4/12/2018 Water/Sewer Owner filed bankruptcy prior to Acquisition
00300144000 Burgess Est, Alverta L 3/23/2018 $24,455.62 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300144600 R Top Properties LLC 3/23/2018 $1,527.94 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300301000 Your Choice Car Wash LLC 3/23/2018 $1,314.16 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300248900 Pagoada, Jose A 4/26/2018 $1,279.60 5/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300252200 Liy, Anadenia 3/27/2018 $1,241.14 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300342100 1701 Sunshine Blvd Land Trust 3/27/2018 $1,003.85 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300254100 Crystal Family Group LLC 3/27/2018 $943.42 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300005000 O'Neil, Joseph 3/27/2018 $812.75 4/16/2018 Water/Sewer Acquired Golden Gate Accounts
00300075900 Moreno, Eduardo 3/23/2018 $512.72 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300057700 V F Naples LLC 3/23/2018 $428.53 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300312200 Jimenez, Carmen G.3/23/2018 $361.16 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300350400 Marvin J. Bell Rev Trust 9/14/2018 $352.33 10/4/2018 Water/Sewer Acquired Golden Gate Accounts
00300350600 Marvin J. Bell Rev Trust 9/14/2018 $276.78 10/4/2018 Water/Sewer Acquired Golden Gate Accounts
00300242200 Trinh, An 3/23/2018 $256.24 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300143100 Perez, Maria Paz 3/23/2018 $256.23 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300149400 Hapa Investment St LLC 5/4/2018 $238.44 5/24/2018 Water/Sewer Acquired Golden Gate Accounts
00300350500 Marvin J. Bell Rev Trust 9/14/2018 $180.67 10/4/2018 Water/Sewer Acquired Golden Gate Accounts
00300188000 Damys, Jean 3/23/2018 $71.34 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300299200 Classica LLC 3/23/2018 $68.33 4/12/2018 Water/Sewer Acquired Golden Gate Accounts
00300079600 Alverez, Leslie 5/4/2018 $65.05 5/24/2018 Water/Sewer Acquired Golden Gate Accounts
00300197900 Matute, Hector 5/3/2018 $41.64 5/23/2018 Water/Sewer Acquired Golden Gate Accounts
00300117600 Harry P Rampersad Rev Trust 4/30/2018 $26.90 5/20/2018 Water/Sewer Acquired Golden Gate Accounts
00300256000 Torfino, Carol 5/3/2018 $16.68 5/23/2018 Water/Sewer Acquired Golden Gate Accounts
Total Write Off $48,436.30
16.C.2.a
Packet Pg. 1664 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
SAP Account # Customer Name Invoice Date
Balance to
be written
off Due Date Account Type Reason for Write Off
303578 Andrew Hunter Homes 12/13/2016 $421.95 1/12/2017
Miscellaneous
Billing Company filed for bankruptcy 2/27/2018
Total Write Off $421.95
16.C.2.a
Packet Pg. 1665 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name Last Paid Date
Balance to be
written off Account Type Reason for Write Off Comments
51000-329406 Collier County 6/6/2011 $83.64 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties
51000-398408 Collier County 6/6/2011 $63.19 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties
54000-498007 Collier County 11/30/2010 $770.80 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties
Total Write Off $917.63
16.C.2.a
Packet Pg. 1666 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name Charge Date
Balance to be
written off Account Type Reason for Write Off Comments
N/A - Landfill Cash Customer Unknown 8/29/2018 $139.66 Landfill Cash Customer
Landfill cashier took incorrect amount on prepaid
credit card
Unable to contact customer to collect
shortage
Total Write Off $139.66
16.C.2.a
Packet Pg. 1667 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
Account # Customer Name Last Paid Date
Balance to be
written off Account Type Reason for Write Off Comments
63000-1258 Collier County No payments made $422.20 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $319.18
65000-1355 Collier County No payments made $407.34 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $105.29 & Interest $302.05
60000-4653 Collier County 10/5/1995 $115.85 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $30.99 & Interest $84.86
61000-6952 Collier County 1/5/1999 $281.80 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $83.29 & Interest $198.51
64000-24426 Collier County No payments made $423.19 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $106.72 & Interest $316.47
65000-25784 Collier County No payments made $407.34 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $105.29 & Interest $302.05
63000-25959 Collier County No payments made $422.20 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $319.18
66000-28299 Collier County No payments made $397.59 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $106.61 & Interest $290.98
60000-90308 Collier County No payments made $443.60 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $102.00 & Interest $341.60
61000-131704 Collier County No payments made $434.61 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $331.59
Total Write Off $3,755.72
16.C.2.a
Packet Pg. 1668 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
SAP Account # Customer Name
Invoice
Date
Balance to be written
off Due Date Account Type Reason for Write Off
303603 Frank, Timothy 2/13/2017 $190.25 3/15/2017 Commercial Can Company dissolved 9/22/2017
303350 AMF Metal Fab 8/25/2017 $96.30 9/24/2017 Commercial Can Company dissolved 9/26/2014
303808 Southern Wood Products, LLC 8/23/2018 $27.10 9/22/2017 Commercial Can Company dissolved 9/28/2018
Total Write Off $313.65
16.C.2.a
Packet Pg. 1669 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a
16.C.2.b
Packet Pg. 1670 Attachment: Resolution - 2018 Uncollectible Accounts - Utilities (7276 : Recommendation to approve a Resolution removing uncollectible
16.C.2.b
Packet Pg. 1671 Attachment: Resolution - 2018 Uncollectible Accounts - Utilities (7276 : Recommendation to approve a Resolution removing uncollectible