Agenda 09/22/2020 Item #16D 2 (Resolution - Romoving uncollectible acounts from Parks and Recreation Division)09/22/2020
16.D.2
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible receivables in the amount
of $6,258.72 from the financial records of the Parks and Recreation Division in accordance with
Resolution No. 2006-252 and authorize the Chair to execute the attached Resolution.
OBJECTIVE: For the Board of County Commissioners (Board) to authorize the Finance Division to
remove uncollectible accounts receivable in the amount of $6,258.72.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by
Resolution No. 2006-252 during each fiscal year-end. Staff identified thirty-two (32) past due accounts
that have been in collections for at least one (1) year. Diligent efforts by the Division and the County
contracted collection agency to collect these receivables has been unsuccessful; staff will discontinue
efforts to collect the list of uncollectible receivables attached as an exhibit to this Executive Summary.
The Division's programs and services generated $4,721,738.38 annually in revenue in the past fiscal year.
The thirty-two (32) records to be removed related to our childcare program, rentals, memberships, and
other miscellaneous programs, and constitute thirteen -hundredths of one percent of the Division's
generated annual revenue.
This review is performed on an annual basis by the Parks and Recreation Division staff in compliance
with Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount
of $6,258.72 from two (2) Parks and Recreation Funds and cost centers (see attachment for details of
accounts to be adjusted).
Amounts by Fund to be removed can be summarized as follows:
Amounts by Fund
Amount Owed
ill
$ 5,928.76
130
$ 329.96
Total
$ 6,258.72
GROWTH MANAGEMENT IMPACT: There is no Growth Management impact associated with this
Executive Summary.
LEGAL CONSIDERATIONS: This Item has been reviewed by the County Attorney, is approved as to
form and legality and requires majority vote for approval. -JAK
RECOMMENDATION: To approve and authorize the removal of uncollectible accounts receivable
from the financial records of the Parks and Recreation Division in accordance with Resolution No. 2006-
252 and authorizes the Chairman to execute the Resolution.
Prepared By: Matthew Catoe, Operations Analyst, Parks and Recreation Division
ATTACHMENT(S)
1. Resolution 2006-252 Managing Receivables (PDF)
2. Resolution - Removal of Uncollective Receivable (PDF)
3. FY 2020 Collection Write Offs (PDF)
Packet Pg. 1422
16.D.2
09/22/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.13.2
Doe ID: 13343
Item Summary: Recommendation to approve and authorize the removal of uncollectible
receivables in the amount of $6,258.72 from the financial records of the Parks and Recreation Division in
accordance with Resolution No. 2006-252 and authorize the Chair to execute the attached Resolution.
Meeting Date: 09/22/2020
Prepared by:
Title: Operations Analyst — Parks & Recreation
Name: Matthew Catoe
08/21/2020 7:40 AM
Submitted by:
Title: Division Director - Parks & Recreation — Parks & Recreation
Name: Barry Williams
08/21/2020 7:40 AM
Approved By:
Review:
Parks & Recreation
Parks & Recreation
Operations & Veteran Services
Public Services Department
Public Services Department
Office of Management and Budget
County Attorney's Office
Budget and Management Office
County Manager's Office
Board of County Commissioners
Barry Williams
Additional Reviewer
Ilonka Washburn
Additional Reviewer
Kimberley Grant
Level 1 Reviewer
Todd Henry
Level 1 Division Reviewer
Steve Carnell
Level 2 Division Administrator Review
Debra Windsor
Level 3 OMB Gatekeeper Review
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Ed Finn
Additional Reviewer
Nick Casalanguida Level 4 County Manager Review
MaryJo Brock
Meeting Pending
Completed
08/21/2020 3:54 PM
Completed
08/26/2020 4:26 PM
Completed
09/02/2020 12:55 PM
Completed
09/02/2020 2:04 PM
Completed
09/03/2020 3:46 PM
Completed
09/03/2020 4:01 PM
Completed
09/04/2020 4:29 PM
Completed
09/11/2020 6:30 PM
Completed
09/14/2020 3:13 PM
09/22/2020 9:00 AM
Packet Pg. 1423
16. D.2.a
RESOLUTION NO. 2006- 2 5 2
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANIOUS RECEIVABLES
M
WHEREAS, it is the responsibility of each department to manage the collection
of miscellaneous accounts receivable.
WHEREAS, the Independent Auditor's Management Letter prepared by KPMG
for the fiscal year ending September 30, 2004 revealed the following system wide
deficiency, "the Board of County Commissioners does not follow-up on delinquent
0
miscellaneous receivables. "
WHEREAS, on February 8, 2006, County Manager James V. Mudd informed the
O
0
Inspector General of the State of Florida, Ms. Annette C. Kittrell, that a procedure to
Y
L
monitor delinquency and collectabilty of miscellaneous receivables, including a write-off
a
procedure, will be implemented by September 30, 2006.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
M
v
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, THAT:
The Board of County Commissioners hereby approves these Procedures for
Managing Miscellaneous Receivables.
THIS RESOLUTION is adopted after motion, second, and majority vote
a�
favoring adoption this,2& m day of 6-r 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
N
W
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
o
0
N
_
O
BY By: ..� r
'rr
c
At use k Frank Halas, Chairman
s 1 On�t�rr hd 1►'stA
Approve NA
as fo and legal sufficiency:
1
E
t
V
illiam �ountford, Assis t County Attorney
Q
Packet Pg. 1424
16. D.2.a
DRAFT
Procedures for Managing Miscellaneous Receivables
It is the responsibility of each department to manage the collection of their accounts
receivable. The following shall be collection procedures for managing miscellaneous
receivables. This procedure excludes those areas covered elsewhere by resolution,
ordinance, and/or by separate policy.
A. A past -due notice will be sent 30-days after due date.
B. 30-days after the first past due notice is sent (60-days past original due date) a
second past due notice will be sent.
C. After a 10-day grace period following the second past due notice (70-days past
original due date), the account will be sent to the county's contracted collection
agency.
D. When, at any stage during the billing and collection procedure, a notice is
returned because the Postal Service can not effectuate delivery, staff shall make
reasonable efforts to ascertain the correct mailing address.
E. Nothing contained in this section shall preclude reasonable telephone or other
appropriate contact for billing and collection purposes, in accordance with
applicable laws.
F. A reasonable and customary payment plan may be made available to all service
recipients or reasonable parties. Should the service recipient or reasonable party
at any point fail to meet the terms or conditions of the payment plan, the unpaid
balance shall be administered in accordance with this section.
G. Prior to the end of each fiscal year, county department directors shall review all
past due accounts and approve the discontinuance of collection efforts for those
receivables that appear to be uncollectible, and report such accounts to the Board
of County Commissioners.
H. The Board may, after reviewing these past due accounts and after finding that
diligent efforts at collection have proved unsuccessful, remove these past due
accounts from active accounts receivable in accordance with generally accepted
accounting procedures and pursuant to law by Resolution.
Packet Pg. 1425
16.D.2.b
RESOLUTION NO. 2020-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE UNCOLLECTIBLE
ACCOUNTS RECEIVABLE FROM PARKS AND RECREATION DIVISION
ACTIVE ACCOUNTS RECEIVABLE, FINDING THAT DILIGENT
EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS AND THE
FUNDS ARE NOT COLLECTIBLE OR OTHERWISE REQUIRE REMOVAL
FROM COUNTY FINANCIAL RECORDS.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County
Commissioners has established a procedure to remove past due uncollectible accounts from
Parks and Recreation Division active accounts receivable where diligent efforts at collection
have proved unsuccessful, and
WHEREAS, Collier County Parks and Recreation Division has attempted, without
success, to research accounts for the past year to collect on past due accounts relating to the
childcare program, rentals, memberships, and other miscellaneous programs. The total
amount of uncollectible accounts receivable is $6,258.72.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
I. The Board finds that Collier County Parks and Recreation Division has made
diligent efforts to collect the total debt amount by researching the balances and reviewing any
applicable records for further information.
2. Despite diligent efforts, Collier County is not able to collect the debts and has
determined that $6,258.72 of the total transactions are uncollectible and not active accounts
receivable.
3. The Board finds that the total amount of $6,258.72 may be removed from
active accounts receivable in accordance with generally accepted accounting procedures and
pursuant to law.
Packet Pg. 1426
16.D.2.b
THIS RESOLUTION ADOPTED after motion, second and majority vote on this
day of , 2020_
ATTEST: BOARD OF COUNTY COMMISSIONERS
Crystal K. Kinzel, Clerk of Courts COLLIER COUNTY, FLORIDA
A
Jeffrey A',
, Deputy Clerk
and legality:
Attorney
By:
Burt L. Saunders, Chairman
Packet Pg. 1427
(solgeni000N ejq!joejiooun jo lenouaoN sued : £ti£U) SHO OIPM u011381103 OZOZ AZI :;uouayoe;}y
LL
z
�
3
11
v
Y
r_
L
�
O
U
�
O.
O_
v
U
V
O
Ol
�
f6
K
a
w
_v
—
OC
W
Q
W
K
W
OC
W
W
OC
W
x
W
J
W
E
W
J
U
LL
U
J
W
J
W
J
W
J
W
J
J
W
J
J
J
J
J
0
w
J
O
�0
u
Q
0
0
0
0
0
a
J
v
O
u
Z
a
0
0
0
0
uOuuuu
a
u
a
a
a
a
LL
z
rn
W
�
m
v
—
Ln
m
M
M
M
m
M
M
0
O
V
c
C
c
L
c
L
c
C
c
L
c
C
Q
lO
lD
>
LL
M
lO
M
l0
M
lO
M
l0
Q
Q
a
Q
M
a
0
0
0
Q
a
Q
a
a
a
a
Q
C
v
n
1n
r
0
Q
n
n
n
n
Q
V
O
U
0\
J
u
V
V
U
U
u
V
U
u
u
U
Q<
Q
u
r1
cy
a
o
O
Q
V
Q
N
a
a
a
a
a
a
a
a
V
a
a
a
a
a
a
V
C
U
V==
V
V
V
V
2
V
2=
2
2
2
V
2
u
LL
Ln
V
2
2
2=
C7
Q
w
Z
>
w
>
>
>
>
(D
W
>
Z
G)
O.
Q.
CL
O_
flC_
flC_
SZ
flC_
SZ
SZ
flC_
flC_
Q
flC_
Q
Q.
flC_
CL
E
E
E
E
E
E
E
E
E
CQ
E
E
E
E
E
E
E
E
E
O
c0
ra
ca
ra
ra
ca
ra
ca
ca
ra
ca
ra
ca
ra
to
O
O
O
O
O
O
O
O
c0
ra
ca
i
0
U
V
U
U
V
V
V
U
U
V
V
V
V
V
U
O
O
O
O
O
O
O
U
V
U
6
L
L
L
L
L
L
L
-CO
L
O
In
0J
01
0J
0/
01
0J
0/
N
0J
0/
0J
01
0J
0/
0J
In
N
N
In
�
N
N
N
N
N
0/
0J
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
a`
w
E
E
E
E
LL
E
E
E
E
LL
E
E
E
E
E
E
E
a
c
t
a
a
LL
a
E
E
E
w
7
7
7
7
N
7
7
7
7
N
7
7
7
7
7
7
7
w
w
0/
w
w
v
w
w
N
w
w
7
7
Q
N
N
N
to
Z
{n
N
!n
N
Z
cn
!n
cn
!n
N
!n
N
Q
Q
a'
Q
Q
Q
Q
Z
Q
Q
Ln
!n
N
Q
E
U
v
v
c
E
d
U
a
V
u
V
a
a
a
V
=)
a
V
a
a
V
a
a
a
v
a
a
v
a
V
a
v
a
V
a
U
a
U
V
a
V
a
u
a
a
a
V
v
a
a
U
a
V
a
U
a-
V
O
cc
C7
U
J
V
H
S
Vr
2
V
H
Z
V
H
V
H
2
V
H
2
S
2
S
2
V
H(
S
Z
V
J
U
H
S
V)
c
V
c
2
S
2
S
U
C
>
cc
G
0
cc
G>
W
>>
cc
C>
cc
G
cc
G
cc
G
cc
G
cc
C>
0
cc
G
W
W
>
cc
G
C
C
cc
G
cc
G
cc
G
cc
G
M
O
Ln
W
O
Ln
O
Ln
O
O
O
Lf)
O
Ln
Ln
Ln
Ln
Ln
O
O
Ln
-4
W
O
Ln
0)
M
Ln
Ln
Ln
Ln
V
c-1
N
M
00
M
N
M
00
W
00
W
O1
W
O)
M
O)
M
O)
W
c-I
M
00
M
00
M
V
V
O)
M
M
M
M
r,
�
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
1�
M
M
M
M
M
M
M
M
M
M
M
Ln
M
Ln
M
Ln
Ln
Ln
m
Ln
M
Ln
M
Ln
M
Ln
M
Ln
M
Ln
m
Ln
m
Ln
M
Ln
M
Ln
M
Ln
M
Ln
M
r
c
U.
•--1
O
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
c-I
.--i
O
O
O
O
O
u)
O
u)
Ln
O
Ln
O
O
O
O
O
O
O
O
O
O
l0
O
O
O
O
O
O
O
O
O
O
to
N
O
O
O
O
Il
O
n
n
L!)
I-
O
O
O
0)
O
111
rM
Ln
1n
O
O
O
O
O
Q)
I*
d
0
Ln
O
O
M
Ln
M
x
1,
l0
O
O
U)
O
1,
O
U)
in
Ln
in
zt
Ln
M
w
N
N
N
0
0
0
0
LD
00
O
Ln
00
M
O
00
r�
00
r-I
lO
l0
N
Ln
11
Ln
l0
Ln
l0
V
N
c-I
V
O
M
O
M
V
Ln
O
O
O
r1
Ln
t
N
-,t
M
r-I
c-I
N
M
1,
M
r-I
M
r-I
c-I
r-I
c-I
r-I
r-I
N
N
N
N
r-I
c-I
N
U
�p
C
R
m
nto—totot/TV'>totoV-,V'>V-,toV-1—V-1toV-1—toV'?V-,t/>V-1toV-,t/>toV)-totr}t/)
t/f
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
(3)
M
(n
M
Q)
0)
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
c-I
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
rl
LL
c-I
LL
00
tb
00
CO
00
CO
00
CO
00
tb
00
CO
00
tb
00
CO
00
tb
W
W
W
O)
D7
O)
D7
O)
Ql
Q)
Ql
Q)
Ql
Q)
0
0
0
0
0
0
l"I
0
0
0
0
0
0
0
l"I
0
0
0
0
0
0
0
l"I
0
0
0
0
0
0
0
l"I
0
0
0
0
0
l"1
0
0
0
0
0
c-
0
0
0
0
C
0
0
0
0
l"I
0
0
0
0
0
0
0
l"I
0
�
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
. O
\
N
\
O
\
\
0
\
\
0
\
\
\
\
0
\
\
0
\
\
0
\
\
\
\
0
\
0
\
0
\
00
\
.-I
\
.�
\
c-I
\
.�
\
c-I
\
\
W
\
00
\
I�
\
n
\
n
V
N
\
N
\
N
N
\
N
\
N
N
\
N
\
N
N
\
N
N
\
N
N
\
N
\
N
N
\
N
\
N
N
\
N
\
N
N
\
N
N
\
N
N
\
N
\
�--i
\
.--I
\
rl
\
\\\\\
m
m
m
m
m
rr-iH
�--I
\
.--I
\
ci
\
.--I
\
ci
\
.--I
\
v
oo
rn
m
rn
m
rn
m
rn
m
rn
m
rn
m
rn
m
rn
m
rn
O
O
N
m
O
�o
I,
0
u
O
c
n
v
m
m
0
00
00
1,
00
00
00
CO
oo
m
00
00
00
oo
00
00
00
I,
r,
Lo
r
M
r1
y
ti
00
w
,-I
oo
r1
0o
r1
ti
co
ti
ti
ti
w
ti
ti
ti
,-I
w
,-I
ti
ti
ti
,-I
,-I
O
M
m
r1
m
O
y
M
O
N
-1
O
\
-1
O
\
O
cV
.--i
O
\
O
cV
.--i
O
\
O
cV
O
N
r-I
O
\
O
N
O
N
O
N
r-I
O
\
O
N
O
(V
O
N
O
cV
r-i
O
\
O
(V
O
N
n
O
cV
O
N
O
cV
.--i
O
\
O
cV
N
\
CO
-i
O
\
r-i
O
\
O
cV
r-i
O\
�
N
Q)
a -I
M
00
In
r-I
O)
In
N
lO
M
N
Ln
�--I
r,
O)
rl
LO
r-I
l\O
N
N
LLn
c-I
l0
r-I
00
rl
O
r-I
lO
M
r-I
N
W
N
O)
r-I
O
r-I
00
W
r-I
\
r-I
r,
N
N
Ln
\
\
V
\
I"
\
LO
\
l0
\
n
\
n
\
n
\
n
\
LO
\
l0
\
LO
\
n
\
n
\
n
\
LO
\
n
\
n
\
n
\
00
\
Co
\
00
\
V
\
V
\
M
\
Ln
\
00
N
1i
\
M
\
Ln
\
V
\
V
N
r-I
7
N
N
UJ
0J
0J
UJ
0J
N
0J
UJ
0J
U1
0J
UJ
N
U1
0J
UJ
0J
U1
0J
UJ
0J
U1
0J
UJ
f0
m
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
M
M
N
V
U
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
Y
U
Y
V
YU
UQ
Q
Q
Q
a
Q
Q
Q
Q
Q
Q
Q
a
Q
Q
Q
Q
Q
Q
Q
a
Q
Q
Q
Q
Q
Q
Q
O rO M N
I, Q) Il
00 0) co
N fV Ln
M M N
Ln lO
ci c-I O
O c-I M
O c-I ci
00
N
IL
d
Y
V
a