Agenda 11/10/2020 Item #16D 2 (Resolution - Removal of uncollectible accounts)16.D.2
11/10/2020
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible accounts receivables in the
amount of $123,465.57 from the financial records of the Library Division in accordance with
Resolution No. 2006-252 and authorizes the Chairman to execute the attached Resolution.
OBJECTIVE: To reflect proper accounts receivable balances in the County's financial records by
writing off uncollectible debt in the amount of $123,465.57.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by
Resolution No. 2006-252 during each fiscal year-end. Following diligent efforts to collect these past
amounts, including mailed notices, telephone calls, and locking patron library accounts from further use,
the Library Division has determined that the identified receivables attached to this Executive Summary
are uncollectible. These transactions have been in accounts receivables with collection efforts for at least
five (5) years.
The Division collected $740,841.85 in lost materials, processing fees, and overdue fines for FY 2015-
2016. Of the over 2.3 million library materials checked out during FY 2015-2016, approximately 0.15%
were not returned by borrowers. 99.85% were returned. The value of the materials and the processing fees
incurred on these materials is $87,234.14. Additionally, $36,222.43 in overdue fines was not paid on
20,766 materials that were returned late by library patrons. The total amount unpaid is $123,465.57.
This review is performed annually by the Library 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 $123,465.57 from the Library Division general fund budget.
GROWTH MANAGEMENT IMPACT: None.
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 receivables in
the amount of $123,465.57 from the financial records of the Library Division in accordance with
Resolution No. 2006-252 and authorizes the Chairman to execute the attached Resolution.
Prepared By: Tanya Williams, Library Director, Library Division
ATTACHMENT(S)
1. FY 2016 Aged Accounts Final (DOCX)
2. Resolution 2006_252 (PDF)
3. Resolution Library Accounts Receivable-JAK signed (PDF)
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16.D.2
11/10/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.13.2
Doe ID: 13948
Item Summary: Recommendation to approve and authorize the removal of uncollectible accounts
receivables in the amount of $123,465.57 from the financial records of the Library Division in accordance
with Resolution No. 2006-252 and authorizes the Chairman to execute the attached Resolution.
Meeting Date: 11/10/2020
Prepared by:
Title: Administrative Assistant Library
Name: Karen Tibbetts
10/16/2020 9:11 AM
Submitted by:
Title: Division Director - Library — Library
Name: Tanya Williams
10/16/2020 9:11 AM
Approved By:
Review:
Library
Operations & Veteran Services
Public Services Department
Public Services Department
Office of Management and Budget
Budget and Management Office
County Attorney's Office
County Manager's Office
Board of County Commissioners
Tanya Williams
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
Ed Finn
Additional Reviewer
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Nick Casalanguida Level 4 County Manager Review
MaryJo Brock
Meeting Pending
Completed
10/16/2020 9:35 AM
Completed
10/20/2020 3:52 PM
Completed
10/21/2020 11:24 AM
Completed
10/27/2020 5:14 PM
Completed
10/28/2020 8:24 AM
Completed
10/28/2020 9:40 AM
Completed
10/28/2020 10:45 AM
Completed
11/01/2020 8:06 AM
11/10/2020 9:00 AM
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16.D.2.a
Overdue Fines, Fees and Materials Not Returned
FY 2015 - 2016
Fees Owed/Materials Not Returned
87,243.14
Fines Only (Overdues) $ 36,222.43
Total
FY16 System -wide Circulation 2,320,697
Number of Items Overdue/Fines Number of Items
Not Paid Not Returned
20,766 1 3,372
123,465.57
Percentage of items checked -out,
but not returned
0.15
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16.D.2.b
RESOLUTION NO. 2006_ 252
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANIOUS RECEIVABLES
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
miscellaneous receivables. "
WHEREAS, on February 8, 2006, County Manager James V. Mudd informed the
Inspector General of the State of Florida, Ms. Annette C. Kittrell, that a procedure to
monitor delinquency and collectabilty of miscellaneous receivables, including a write-off
procedure, will be implemented by September 30, 2006.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
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
favoring adoption this,2& °i day of h 6Pr 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By By.
"IV as Cie r Frank Halas, Chairman
1 o airs i
rt
Approves as to phi and legal sufficiency:
illiam ountford, Assi t County Attorney
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16.D.2.b
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. 1613
16.D.2.c
RESOLUTION NO.2020-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE AGED ACCOUNTS
RECEIVABLE FROM 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 THE FINANCIAL RECORDS OF THE LIBRARY DIVISION.
WHEREAS, pursuant to Resolution 2006-252, the Board of County Commissioners (Board) has
established a procedure to remove past due accounts from active accounts receivable where diligent efforts
at collection have proved unsuccessful; and
WHEREAS, Collier County Public Library Division diligently attempted, without success, to
collect on past due accounts totaling $87,243.14 for materials not returned and service fees, and $36,222.43
for overdue fines of materials returned by patrons listed within active accounts receivable records; and
WHEREAS, all items requested for removal are aged at least five years; and
WHEREAS, the Library Advisory Board is recommending that the Board remove past aged
accounts receivable from active accounts receivable.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The Board finds that the Collier County Public Library 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, the Library Division is notable to collect the debts of materials not returned
and service fees of $87,243.14 or the $36,222.43 in overdue fines that were not paid on materials returned
by patrons.
3. The Board finds that the total amount of $123,465.57 may be removed from active accounts
receivable in accordance with generally accepted accounting procedures and pursuant to law by Resolution.
THIS RESOLUTION ADOPTED after motion, second and majority vote, this day of
, 2020.
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA
LN
, Deputy Clerk
Approvfl'd,�m and legality:
Jeffrey'41Klaftk'c*, County Attorney
2020 Resolution — L% ollectible Fines and Fees Collier County Public Library
Burt Saunders, Chairman
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