Resolution 2020-118RESOLUTION NO.2020- 118
A 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 PREVIOUSLY
RECOGNIZED AND RECORDED AS BAD DEBT EXPENSES.
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, the County's accepted and practiced accounting method to recognize bad debt is a
periodic or monthly bad debt recognition, which is a percentage of the total billed in the month; and
WHEREAS, Rule 691-71, 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 Net Write -Off Write -Off Total
Billed Adjustments Net Billed Collected Collection % Amount % Accounts
26,209,755.70 8,24.5,862.63 17,963,893.07 12,207,473.50 68% 5,756,419.57 32% 7484
2. The Board authorizes staff to remove 7,484 individual accounts and their respective balances for
a total of $5,756,419.57 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 14th day of July, 2020 after motion, second and majority vote
favoring adoption.
•E
ATTEST'. �+ '•• "'•• ox, BOARD OF COUNTY COMMISSIONERS
CRYST J PIN •C.RK COLLIER COUNTY, FLORIDA
r �14
y: Y . By:
G+1+(51erk urt 7dunders,Chairman
Appro}m?as Jo#t and legality:
Jeffrey A. V, atzl,,§vT, County Attorney