Agenda 01/10/2023 Item #16G1 (For the BCC to authorize the removal of Airport Authority past due accounts receivable considered uncollectible)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.G.1
01 / 10/2023
EXECUTIVE SUMMARY
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.
OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the removal of Airport Authority past
due accounts receivable considered uncollectible, in the amount of $2,050.36, in order to reflect proper accounts
receivable balances in the county financial records.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by Resolution
2006-252 during each fiscal year end. After exhausting research and collection efforts, staff has discontinued efforts
to collect the list of miscellaneous receivables attached as an exhibit to this Executive Summary. All items
requested for removal are now considered uncollectible after diligent efforts have been exhausted.
The account being written off involves the Immokalee Regional Airport related to overnight parking fees assessed
on a damaged single engine aircraft. The fees were partially paid by insurance. The aircraft was sold and the
original owner did not pay the remaining balance.
The Airport Authority's operations generated approximately $9.7 million in cumulative gross revenue in fiscal year
2022. The records to be removed constitute less than 0.02% of annual gross revenues generated through operations.
This exercise will continue to be performed on an annual basis at fiscal year-end by the Airport Authority Financial
Support staff to remain in compliance with the BCC adopted Resolution 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $2,050.36 to remove the
uncollectible amounts from Airport Authority Fund (495).
GROWTH MANAGEMENT IMPACT: There is no impact to the growth management impact associated with
this Executive Summary.
LEGAL CONSIDERATIONS: This item is approved as to form and legality, and requires majority vote for
Board approval. -JAK
RECOMMENDATION: That the Board of County Commissioners approved and authorizes the removal of
uncollectible receivables 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.
Prepared by: Andrew Bennett, Executive Airports Manager, Airport Authority
ATTACHMENT(S)
1. Resolution - Airport uncollectible accounts - JAK signed (PDF)
2. Uncollectible Accounts 495 (XLSX)
3. Resolution 2006-252 (PDF)
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16.G.1
01/10/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.G.1
Doe ID: 23999
Item Summary: 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.
Meeting Date: 01/10/2023
Prepared by:
Title: — Growth Management Operations Support
Name: Heather Meyer
11/22/2022 4:44 PM
Submitted by:
Title: Division Director - Operations Support — Growth Management Department
Name: Gene Shue
11/22/2022 4:44 PM
Approved By:
Review:
Airport Authority
Andrew Bennett
Additional Reviewer
Completed 11/23/2022 8:18 AM
Growth Management Department
Danielle Bates
Transportation Management Services Department Completed
11/23/2022 11:26 AM
Growth Management Operations Support
Gene Shue
Additional Reviewer Completed
11/28/2022 12:45 PM
Growth Management Department
Gene Shue
Additional Reviewer
Completed 11/28/2022 1:22 PM
Growth Management Department
Trinity Scott
Transportation
Completed 12/12/2022 9:10 AM
Office of Management and Budget
Debra Windsor
Level 3 OMB Gatekeeper Review
Completed 12/12/2022 10:53 AM
County Attorney's Office
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Completed 12/16/2022 11:04 AM
Office of Management and Budget
Christopher Johnson Additional Reviewer
Completed 12/27/2022 4:28 PM
County Manager's Office
Amy Patterson
Level 4 County Manager Review
Completed 01/04/2023 2:54 PM
Board of County Commissioners
Geoffrey Willig
Meeting Pending
01/10/2023 9:00 AM
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16.G.1.a
RESOLUTION NO.2023 -
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE UNCOLLECTIBLE
ACCOUNTS RECEIVABLE FROM AIRPORT AUTHORITY ACTIVE
ACCOUNTS RECEIVABLES, 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
(Board) established a procedure to remove past due accounts from active accounts receivable where
diligent efforts at collection have provide unsuccessful; and
WHEREAS, the Collier County Airport Authority has diligently attempted, without success,
to collect on past -due accounts totaling $2,050.36.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The Board finds that the Collier County Airport Authority 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, it is not able to collect the debts but is able to determine that these
accounts are uncollectible.
3. The Board finds that the total amount of $2,050.36 may be removed from active accounts
receivable in accordance with generally accepted accounting procedures and pursuant to
law.
THIS RESOLUTION ADOPTED after motion, second and majority vote this day of
, 2023.
ATTEST:
CRYSTAL K. KINZEL, CLERK
Deputy Clerk
Appro jals # and legality:
Jeffrey A.
Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
Rick LoCastro, Chairman
[22-OPS-00645/1755770/1 ]
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16.G.1.b
11
Invoice
I Doc
lAssignment I D/BI c I D/BI i
I Cust #
0090018257
RV
0090018257
0000304280
0
0090018257
RV
0090018257
0000304280
0
0090018258
RV
0090018258
0000304280
0
0090018258
RV
0090018258
0000304280
0
0090018259
RV
0090018259
0000304280
0
0090018259
RV
0090018259
0000304280
Packet Pg. 1045
16.G.1.b
(Customer
IFund
IF.Ctr
I F.Area
I Posted
lBaseline
CHAD L.
STENDAL
495
1/10/2020
1/10/2020
CHAD L.
STENDAL
495
192330
542
1/10/2020
1/10/2020
CHAD L.
STENDAL
495
1/10/2020
1/10/2020
CHAD L.
STENDAL
495
192330
542
1/10/2020
1/10/2020
CHAD L.
STENDAL
495
1/10/2020
1/10/2020
CHAD L.
STENDAL
495
192330
542
1/10/2020
1/10/2020
Packet Pg. 1046
16.G.1.b
IDue ITerms
JDaysi
JAge
lCurrent
1-30 days
31-60 days
61-90 days I>
90 days
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
53.07
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
884.49
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
67.20
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
960.00
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
5.60
2/9/2020 Z010
30
1,012
0.00
0.00
0.00
0.00
80.00
TOTAL
Packet Pg. 1047
16.G.1.b
(Amount I Sales Office I Division ICash Journal
53.07 2A01 12
884.49 2A01
12
67.20 2A01
12
960.00 2A01
12
5.60 2A01
12
80.00 2A01
12
2,050.36
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16.G.1.c
RESOLUTION NO. 2006- 2 5 2
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 6er 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
use k Frank Halas, Chairman
! 1 t On��rr hd 1 rssA �
Approve as tb and legal sufficiency:
illiam �ountford, Assis t County Attorney
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16.G.1.c
DRAFT
Procedures for Mannino 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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