Agenda 02/28/2023 Item #16D 4 (Resolution - Removing the uncollectivle accounts fo $53,747.18 from the financial records of the Library Division)16.D.4
02/28/2023
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,
determine that adjustment is in the best interest of the County, 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 an
initial automated telephone call when the item is about to be due to see if a renewal of the item is desired then a
second automated telephone call occurs the day after the item was due. If the item has not been returned at this time
a mailed letter of notice is sent no later than when the item is 30 days late and the patron's library accounts is
locked so that the patron cannot use the account until the item is returned and amounts paid. A second letter of
notice is sent at 60 days late, if the has not been returned or amounts paid. A third letter of notice is then sent if not
resolved that has a bill for the amount due to the Libraries. The Library Division has not turned the accounts over to
the County's debt collection agency since the patron's account is locked and further usage of the account cannot
occur until amounts due are paid. The Library Division Director has determined that the identified receivables
attached to this Executive Summary are uncollectible and have complied with Board Resolution 2006-252. 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 FY 2017-2018. Over 2
million library materials checked out during FY 2017-2018, approximately 0.01% were not returned by borrowers.
99.99% were returned. The value of the materials and the processing fees incurred on these unreturned materials is
$23,035.18. Additionally, $30,712 in overdue fines were not paid on 15,491 materials. The total amount unpaid is
$53,747.18 was the result of 872 library patrons.
This review is performed annually by the Library Division staff and Division Director 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.
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, determine that adjustment is in the best interest of the County, and authorize the Chairman to execute the
attached Resolution.
Prepared By: Yahaira Magee, Budget Analyst I, Operations and Veterans Services Division
ATTACHMENT(S)
1. Resolution (rev2) Library aged accounts - JAK signed 02.22.2023 (PDF)
2. Resolution 2006-252 (PDF)
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16. D.4
02/28/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.4
Doc ID: 24719
Item Summary: *** This Item continued from the January 10, 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, determine that adjustment is
in the best interest of the County, and authorize the Chairman to execute the attached Resolution.
Meeting Date: 02/28/2023
Prepared by:
Title: Administrative Assistant — Library
Name: Karen Tibbetts
02/15/2023 1:05 PM
Submitted by:
Title: — Library
Name: Catherine Cowser
02/15/2023 1:05 PM
Approved By:
Review:
Library
Catherine Cowser
Director Review
Operations & Veteran Services
Jeff Newman
Additional Reviewer
Public Services Department
Todd Henry
PSD Level 1 Reviewer
Public Services Department
Tanya Williams
PSD Department Head Review
Corporate Compliance and Continuous Improvement
Megan Gaillard
Office of Management and Budget
County Attorney's Office
Office of Management and Budget
Community & Human Services
County Manager's Office
Board of County Commissioners
Debra Windsor Level 3 OMB Gatekeeper Review
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Christopher Johnson Additional Reviewer
Maggie Lopez Additional Reviewer
Dan Rodriguez Level 4 County Manager Review
Geoffrey Willig Meeting Pending
Completed
02/15/2023 3:03 PM
Completed
02/17/2023 10:02 AM
Completed
02/21/2023 11:43 AM
Completed
02/22/2023 7:02 AM
Additional Reviewer
Completed
02/22/2023
10:45 AM
Completed
02/22/2023 10:49 AM
Completed
02/22/2023 10:50 AM
Completed
02/22/2023 12:48 PM
Completed
02/22/2023 12:52 PM
Completed
02/22/2023 1:17 PM
02/28/2023 9:00 AM
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16. D.4.b
RESOLUTION NO.2023 -
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, this adjustment is proper and in the best interest of the county because the
amounts were deemed uncollectible after multiple attempts; and
WHEREAS, the Library staff completed diligent efforts to collect these past amounts,
including an initial automated telephone call when the item is about to be due to see if a renewal
of the item is desired then a second automated telephone call occurs the day after the item was
due. If the item has not been returned at this time a mailed letter of notice is sent no later than when
the item is 30 days late and the patron's library accounts is locked so that the patron cannot use
the account until the item is returned and amounts paid. A second letter of notice is sent at 60 days
late, if the has not been returned or amounts paid. A third letter of notice is then sent if not resolved
that has a bill for the amount due to the Libraries. The Library Division has not turned the accounts
over to the County's debt collection agency since the patron's account is locked and further usage
of the account cannot occur until amounts due are paid. The Library Division Director has
determined that the identified receivables attached to this Executive Summary are uncollectible
and have complied with Board Resolution 2006-252.; and
WHEREAS, Collier County Public Library Division has 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 (5) 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 $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.
[22-soC-00977/ 176050 I / ]]
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THIS RESOLUTION ADOPTED after motion, second and majority vote, this 281h day of February, 2023.
ATTEST:
CRYSTAL K. KINZEL, CLERK
, Deputy Clerk
[22-SOC-00977/1760501/1 1
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
IIn
Rick LoCastro, Chairman
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16. D.4.c
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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16. D.4.c
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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