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Agenda 12/14/2021 Item #16C 5 (Resolution - Removing uncollectible accounts receivable from Public Utilities Department)
16.C.5 12/14/2021 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 $6,483.37 within Water -Sewer District Operating Fund (408) and Mandatory Collections Fund (473). OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for prior years to accurately represent the true asset balances. CONSIDERATION: 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 customer's account balances, Solid Waste disposal ticket, a mandatory solid waste fee and miscellaneous billing accounts. The annual review of all accounts receivable balances as of September 30, 2021 was completed as part of the Fiscal 2021 year-end reports. Collection efforts for unpaid balances included in this recommendation have been exhausted (Exhibit 1). A summary by write-off category for each receivable balance follows. Reason 408 CCWSD 473 Grand Total Operating Mandatory Collections Exceeds Statute of $5,997.19 $0.00 $5,997.19 Limitations Misc. Billing $392.42 $90.72 $483.14 SA Solid Waste $0.00 $3.04 $3.04 Assessment Totals $6,389.61 $93.76 $6,483.37 Fund (408) • Water/Sewer Accounts Receivable: The balance of $5,997.19 represents 7 utility account balances for customers and 1 employee unpaid CPM Program Tuition fee that are more than four years old, exceeding the statute of limitation for collection. • Miscellaneous Billing: Fund (408) The balance of $392.42 represents one Water Distribution invoice for repair that the company went out of business and one account where the balances are uncollectible. Business exceeds statute of limitations Fund (473) • Mandatory Solid Waste: The balance of $93.76 identified the following: five (5) special assessment accounts in which the balance is under $5.00 in the total amount of $3.04 and one residential trash service fee of $90.72 that was not collected at time of CO. Property ownership transferred and was not disclosed/collected at time of closing. The prior owner could not be located. GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action. LEGAL CONSIDERATIONS: This item 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. - JAB Packet Pg. 1411 16.C.5 12/14/2021 FISCAL IMPACT: Removal of accounts receivable balances will increase (decrease) the bad debt expense: • in the Collier County Water -Sewer District Operating Fund (408) by $6,389.61 • in the Mandatory Collections Fund (473) by $93.76 RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of the Collier County Water -Sewer District, approve a Resolution removing uncollectible accounts receivable and their respective balances from the financial records of the Collier County Public Utilities Department and approve a total write-off in the amount of $6,483.37. Prepared by: Annia M. Machin, UBCS Manager, Financial Operations Division ATTACHMENT(S) 1. Revised Resolution 2021_ (PDF) 2. UBCS Write Offs (PDF) Packet Pg. 1412 16.C.5 12/14/2021 COLLIER COUNTY Board of County Commissioners Item Number: 16.C.5 Doe ID: 20619 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 $6,483.37 within Water -Sewer District Operating Fund (408) and Mandatory Collections Fund (473). Meeting Date: 12/14/2021 Prepared by: Title: — Public Utilities Department Name: Drew Cody 11/11/2021 11:09 AM Submitted by: Title: Division Director - Operations Support — Public Utilities Operations Support Name: Joseph Bellone 11/11/2021 11:09 AM Approved By: Review: Public Utilities Operations Support AmiaMarie Curry Additional Reviewer Public Utilities Operations Support Jennifer Morse Additional Reviewer Public Utilities Operations Support Annia Machin Additional Reviewer Public Utilities Operations Support Joseph Bellone Additional Reviewer Public Utilities Department Drew Cody Level 1 Division Reviewer County Attorney's Office Jennifer Belpedio Level 2 Attorney of Record Review Public Utilities Department George Yilmaz Level 2 Division Administrator Review Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Growth Management Operations Support Christopher Johnson County Manager's Office Amy Patterson Level 4 County Manager Review Board of County Commissioners Geoffrey Willig Meeting Pending Completed 11/12/2021 10:41 AM Completed 11/15/2021 9:36 AM Completed 11/16/2021 9:48 AM Completed 11/16/2021 1:46 PM Completed 11/17/2021 3:29 PM Completed 11/18/2021 12:03 PM Completed 11/19/2021 9:53 AM Completed 11/19/2021 10:13 AM Completed 11/19/2021 11:31 AM Additional Reviewer Completed Completed 12/07/2021 10:05 AM 12/14/2021 9:00 AM Packet Pg. 1413 16.C.5.a RESOLUTION NO.2021 - A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, AS EX-OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT, TO REMOVE UNCOLLECTABLE ACCOUNTS RECEIVABLES FROM ACTIVE ACCOUNTS RECEIVABLE FINDING THAT DILIGENT EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS AND THE ACCOUNTS ARE NOT COLLECTIBLE. WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners has established a procedure to remove past due accounts from active accounts receivable by Resolution where diligent efforts at collection have proved unsuccessful; and WHEREAS, the Financial Operations Division has identified delinquent accounts within Fund 408 (Water/Sewer) comprising a total amount of $6,389.61, which are uncollectabie because of statute of limitations, and a determination of abandoned accounts for miscellaneous billing; and WHEREAS, the Financial Operations Division has identified the following: one (1) uncollectable account in Fund 473 (Mandatory Solid Waste) in the amount of $90.72 represents Solid Waste fees not collected at time of Certificate of Occupancy. Property ownership transferred and was not disclosed nor collected at time of closing, five (5) special assessment account balances under $5.00 in the amount of $3.04 comprising of a total write off amount of $93,76. WHEREAS the County is unable to obtain reimbursement for payments owed despite its diligent collection efforts. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: The Board finds that Collier County made diligent efforts to collect the following accounts receivable: Collier County Water -Sewer District Operating Fund (408) $6,389.61 Mandatory Collections Fund (473) $93.76 SIGNATURE BLOCK ON FOLLOWING PAGE ®t'. Packet Pg. 1414 16.C.5.a THIS RESOLUTION ADOPTED this 14th day of December 2021, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA, AS EX-OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT am , DEPUTY CLERK Approved as to form and legality: Jennifer A. 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