Agenda 01/10/2023 Item #16D 1 (To reflect proper accounts receivable balances in the Countys financial records by writing off uncollectible debt in the amount of $53,747.18)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.D.1
01 / 10/2023
EXECUTIVE SUMMARY
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.
OBJECTIVE: To reflect proper accounts receivable balances in the County's financial records by writing off
uncollectible debt in the amount of $53,747.18.
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 $186,768.12 in lost materials, processing fees, and overdue fines for FY2017-2018. Of the
over 2 million library materials checked out during FY2017-2018, approximately 0.01 % were not returned by
borrowers. 99.99% were returned. The value of the materials and the processing fees incurred on these materials is
$23,035.18. Additionally, $30,712 in overdue fines was not paid on 15,491 materials that were returned late by
library patrons. The total amount unpaid is $53,747.18.
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
$53,747.18 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 $53,747.18 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: Yahaira Magee, Budget Analyst I, Operations and Veterans Services Division
ATTACHMENT(S)
1. Fy 2018 Aged Accounts Report (XLSX)
2. Resolution 2006-252 (PDF)
3. Resolution - Library 2022 remove aged accts receivable -JAK Updated (DOCX)
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16.D.1
01/10/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.1
Doe ID: 23890
Item Summary: 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.
Meeting Date: 01/10/2023
Prepared by:
Title: — Operations & Veteran Services
Name: Yahaira Magee
12/20/2022 10:07 AM
Submitted by:
Title: — Operations & Veteran Services
Name: Jeff Newman
12/20/2022 10:07 AM
Approved By:
Review:
Operations & Veteran Services
Jeff Newman
Additional Reviewer
Library
Catherine Cowser
Additional Reviewer
Public Services Department
Todd Henry
PSD Level 1 Reviewer
Museum
Amanda O. Townsend Additional Reviewer
Public Services Department
Tanya Williams
PSD Department Head Review
County Attorney's Office
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Office of Management and Budget
Debra Windsor
Level 3 OMB Gatekeeper Review
Office of Management and Budget
Christopher Johnson Additional Reviewer
Community & Human Services
Maggie Lopez
Additional Reviewer
County Manager's Office
Dan Rodriguez
Level 4 County Manager Review
Board of County Commissioners
Geoffrey Willig
Meeting Pending
Completed
12/20/2022 10:07 AM
Completed
12/20/2022 10:13 AM
Completed
12/20/2022 12:38 PM
Completed
12/22/2022 2:05 PM
Completed
01/03/2023 8:52 AM
Completed
01/03/2023 8:57 AM
Completed
01/03/2023 9:09 AM
Completed
01/03/2023 4:24 PM
Completed
01/03/2023 8:43 PM
Completed
01/04/2023 8:49 AM
01/10/2023 9:00 AM
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16.D.1.a
Overdue Fines, Fees and Materials Not Returned
FY 2017 - 2018
Fees Owed/Materials Not Returned
Fines Only (Overdues)
FY18 System -wide Circulation
Number of Items Overdue/Fines
Not Paid
15,491
Total
2,037,200
$ 23,035.18
$ 30,712.00
53,747.18
Number of Items I Percentage of items checked -out, but
Not Returned not returned
140 0.01
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16.D.1.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& m day of h 6pr 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By
4 AS
i �: Frank Halas, Chairman
$IQn tArt �tr
Approve and legal sufficiency:
r .,
L4 AA OL, A ,J
illiam Wountford, Assi t County Attorney
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1ti.D.1.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.
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16.D.1.c
RESOLUTION NO.2022-
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 $23,035.18 for materials not returned and service fees, and $30,712.00
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:
I. The Board finds that the Collier County Public Library Division has made diligent effo 11 s to collect
the total debt amount by researching the balances and reviewing any applicable records for fu11her information.
2. Despite diligent efforts, the Library Division is not able to collect the debts of materials not returned
and service fees of $23,035.18 or the $30,712.00 in overdue fines that were not paid on materials returned
by patrons.
3. The Board finds that the total amount of $53,747.18 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
--------------------2022.
ATTEST:
CRYSTAL K. KINZEL, CLERK
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
LN
. Deputy Clerk Rick LoCastro, Chaiman
Approved as to form and legality:
Jeffrey A. Klatzkow, County Attorney
2022 Resolution — Uncollectible Fines and Fees Collier County Public Library
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