Agenda 01/10/2023 Item #16C 2 (Remove uncollectible balances from the Accounts Receivable Ledger for prior years to accurately represent the true asset balances)SEE REVERSE SIDE
Proposed Agenda Changes
Board of County Commissioners Meeting
January 10, 2023
Continue Item 11C to the February 14, 2023, BCC Meeting: Recommendation to direct the County
Manager to bring an agreement with Comcast Cable Communications, LLC, (Comcast) to a future Board of
County Commissioners (Board) meeting to expand broadband and other cable-related services to identified
underserved portions of Collier County. (James French, Growth Management and Community Development
Department Head) (All Districts) (Staff’s Request)
Continue Item 16D1 to the January 24, 2023, BCC Meeting: Recommendation to approve and authorize the
removal of uncollectible accounts receivables in the amount of $53,747.18 from the financial records of the
Library Division in accordance with Resolution No. 2006-252 and authorize the Chairman to execute the
attached Resolution. (All Districts) (Staff’s Request)
Continue Item 16C2 to the January 24, 2023, BCC Meeting:
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 $8,539.44
within Water-Sewer District Operating Fund (408) and Landfill Operating
Fund (470). (All Districts) (Staff’s Request)
Continue Item 16G1 to the January 24, 2023, BCC Meeting: Recommendation to approve and authorize the
removal of uncollectible accounts receivable in the amount of $2,050.36 from the financial records of the
Airport Authority Fund (495) in accordance with Resolution 2006-252 and authorize the Chair to execute the
attached Resolution. (All Districts) (Staff’s Request)
Move Item 16K6 to be 12B to be heard at 10 AM: Report to the Board of County Commissioners in
response to Public Comments at the December 13, 2022, Regular Meeting regarding potential conditions
required by a COVID-19 Extra Mile Migrant Farmworker grant. (All Districts) (Commissioner Saunders’,
Commissioner McDaniel’s, and Commissioner Hall’s Separate Requests)
Notes: Correct discrepancy in Item 9B Title: Should be “Recommendation to deny” rather than
“Recommendation to approve” to align with the recommendation published in the executive summary.
TIME CERTAIN ITEMS:
Companion Items 9A and 9B to be heard following the completion of items under sections 11 and 12: Isles of
Capri Mixed Use Planned Unit Development (MPUD) Zoning District.
Item 12B to be heard at 10 AM: Report to the Board of County Commissioners in response to Public
Comments at the December 13, 2022, Regular Meeting regarding potential conditions required by a COVID-
19 Extra Mile Migrant Farmworker grant.
1/12/2023 9:57 AM
16.C.2
01 / 10/2023
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 $8,539.44
within Water -Sewer District Operating Fund (408) and Landfill Operating Fund (470).
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, 2022 was completed as part of the Fiscal
2022 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 Operating
470 Landfill Operating
Grand Total
Exceeds Statute of Limitations
$4,469.08
$4,469.08
Error & Omissions
$2,615.08
$2,615.08
Misc. Billing
$859.75
$859.75
Solid Waste Disposal
1
$595.53
$595.53
Total
1 $7,943.91
$595.53
$8,539.44
Fund (408)
• Water/Sewer Accounts Receivable: The balance of $4,469.08 represents 7 utility account balances for
customers that are more than four years old, exceeding the statute of limitation for collection.
• Error & Omissions: The balance of $2,615.08 represents 2 utility account balances for customer meter
removed permanently due to illegal tampering and the sale trailer that was removed in 1998.
• Miscellaneous Billing: Fund (408) The balance of $859.75 represents two Water Distribution invoices for
repair that were determined as abandoned accounts and exceed the statute of limitations.
Fund (470)
• Landfill Prepay Account: The accounts receivable balance in the amount of ($595.53) represents one
account that is uncollectible because the driver who dumped the trash and the company refused to pay the
bill and one account that is inactive for four (4) years.
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 $7,943.91
• in Landfill Operating Fund (470) by $595.53
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, 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 $8,539.44.
Packet Pg. 753
16.C.2
01 / 10/2023
Prepared by: Annia M. Machin, UBCS Manager, Financial Operations Division
ATTACHMENT(S)
1. Resolution - 2023 (PDF)
2. UBCS Write Offs FY 2022 (PDF)
Packet Pg. 754
16.C.2
01/10/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.2
Doe ID: 24080
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
$8,539.44 within Water -Sewer District Operating Fund (408) and Landfill Operating Fund (470).
Meeting Date: 01/10/2023
Prepared by:
Title: Operations Analyst — Public Utilities Operations Support
Name: Heather Sweet
12/06/2022 1:03 PM
Submitted by:
Title: Manager - Operations Support - PUD — Public Utilities Operations Support
Name: AmiaMarie Curry
12/06/2022 1:03 PM
Approved By:
Review:
Public Utilities Operations Support
Annia Machin
Additional Reviewer
Public Utilities Operations Support
AmiaMarie Curry
Additional Reviewer
Solid and Hazardous Waste
Kari Hodgson
Additional Reviewer
Solid and Hazardous Waste
Drew Cody
Additional Reviewer
Public Utilities Department
Drew Cody
Level 1 Division Reviewer
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
Office of Management and Budget
Laura Zautcke
Additional Reviewer
County Manager's Office
Dan Rodriguez
Level 4 County Manager Review
Board of County Commissioners
Geoffrey Willig
Meeting Pending
Completed
12/06/2022 1:15 PM
Completed
12/20/2022 3:06 PM
Completed
12/21/2022 1:47 PM
Skipped
12/21/2022 2:59 PM
Completed
12/21/2022 3:07 PM
Completed
12/27/2022 10:00 AM
Completed
12/27/2022 10:56 AM
Completed
12/28/2022 8:58 AM
Completed
01/03/2023 12:36 PM
Completed
01/04/2023 8:47 AM
01/10/2023 9:00 AM
Packet Pg. 755
16.C.2.a
RESOLUTION NO. 2023 -
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 COLLECTABLE.
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 $7,943.91, which are uncollectable because
of expiration of the statute of limitations, and determination of abandoned accounts for
miscellaneous billing; and unpaid balances acquired due to permanently remove meter cause by
illegal tampering and the sale trailer that was removed in 1998; and
WHEREAS, the Financial Operations Division has identified the two (2) delinquent
accounts in Fund 470 (Solid Waste Disposal) in the amount of $595.53 that are uncollectible
because the driver who dumped the trash and the company refused to pay the bill; and account that
is inactive for four (4) years; and
WHEREAS, the County has diligently attempted, without success, to collect on these past -
due accounts totaling $8,539.44.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
The Board finds that Collier County has made diligent efforts to collect the total debt
amount by researching the balances and reviewing any applicable records for further
information:
Collier County Water -Sewer District Operating Fund (408) $7,943.91
Solid Waste (470) $595.53
2. Despite diligent efforts, it is not able to collect the debts but is able to determine that
these accounts are uncollectable.
The Board finds that the total amount of $8,539.44 may be removed from active
accounts receivable in accordance with generally accepted accounting procedures and
pursuant to law.
[22-REV-01249/1757675/11
Packet Pg. 756
16.C.2.a
THIS RESOLUTION ADOPTED this 10th day of January, 2023, after motion, second and
majority vote.
ATTEST:
CRYSTAL K. KINZEL, CLERK
By:
Deputy Clerk
and legality:
JeffreAlIV. Kl#zkow, County Attorney
[22-REV-0 1249/1757675/11
BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AS EX-OFFICIO
THE GOVERNING BOARD OF THE COLLIER
COUNTY WATER -SEWER DISTRICT
2
Rick LoCastro, Chair
Packet Pg. 757
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