Agenda 02/28/2023 Item #16G 1 (Resolution - Removing uncollectivle accounts from the financial records of the Airprot Authority)16.G.1
02/28/2023
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, determine that this adjustment is in the best interest of the County, and authorize the Chair 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 $2,050.36.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by Resolution
2006-252 during each fiscal year end. Following diligent efforts to collect these past due amounts, including calls to
the customer, sending out multiple email notices for the past due amounts, and contracting debt collection services
with RTR Financial Services, the Division Director and the Airport Authority 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 3 years.
A summary by write off category for the receivable balance is depicted in the table below:
Category
Age
Fund
I Amount
Tie Down Fees
3 Years
Airport Fund 495
1 $2,050.36
The balance of $2,050.36 accounts for overnight aircraft parking fees assessed on one (1) account at the Immokalee
Regional Airport related to a single engine aircraft that was unairworthy due to structural impairment. This amount
represents the balance of the account after insurance proceeds.
The records to be removed total $2,050.36, which is the only uncollectible debt at the Airport Authority since 2019.
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 to remove the total amount of
$2,050.36 from the Immokalee Regional Airport within 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: 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, determine that this adjustment is in the best interest of the County, and authorize the Chair to execute the
attached Resolution.
Prepared by: Andrew Bennett, Executive Airports Manager, Airport Authority
ATTACHMENT(S)
1. Resolution (revised) - Airport uncollectable - JAK signed (PDF)
2. Uncollectible Accounts 495 (XLSX)
Packet Pg. 1270
16.G.1
02/28/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.G.1
Doe ID: 24318
Item Summary: *** This Item continued from the January 10, 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, determine that this
adjustment is in the best interest of the County, and authorize the Chair to execute the attached Resolution.
Meeting Date: 02/28/2023
Prepared by:
Title: — Growth Management Operations Support
Name: Heather Meyer
01/10/2023 2:38 PM
Submitted by:
Title: Division Director - Operations Support — Growth Management Department
Name: Gene Shue
01/10/2023 2:38 PM
Approved By:
Review:
Airport Authority Andrew Bennett Additional Reviewer Completed 01/10/2023 2:41 PM
Growth Management Department Jeanne Marcella Transportation Management Services Department Completed
01/10/2023 2:57 PM
Growth Management Operations Support
Tara Castillo
Additional Reviewer Completed
01/10/2023 3:24 PM
Growth Management Department
Gene Shue
Additional Reviewer
Completed 01/10/2023 6:50 PM
Growth Management Department
Trinity Scott
Transportation
Completed 01/10/2023 7:02 PM
Corporate Compliance and Continuous Improvement
Megan Gaillard
Additional Reviewer Completed
02/22/2023 10:01 AM
County Attorney's Office
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Completed 02/03/2023 3:23 PM
Office of Management and Budget
Debra Windsor
Level 3 OMB Gatekeeper Review
Completed 02/06/2023 8:32 AM
Office of Management and Budget
Christopher Johnson Additional Reviewer
Completed 02/22/2023 10:05 AM
County Manager's Office
Ed Finn
CMO Completed
02/22/2023 4:42 PM
County Manager's Office
Amy Patterson
Level 4 County Manager Review
Completed 02/22/2023 4:36 PM
Board of County Commissioners
Geoffrey Willig
Meeting Pending
02/28/2023 9:00 AM
Packet Pg. 1271
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, this adjustment is proper and in the best interest of the county because the
amounts were deemed uncollectible after multiple attempts; and
WHEREAS, the Airport Authority staff have made diligent efforts to collect these past due
amounts, including calls to the customer, sending out multiple email notices for the past due amounts,
and contracting debt collection services with RTR Financial Services, the Division Director and the
Airport Authority has determined that the identified receivables attached to this Executive Summary
are uncollectible and have complied with Board Resolution 2006-252; and
WHEREAS, the Collier County Airport Authority has diligently attempted, without success,
to collect on past -due accounts totaling $2,050.36 that have been in accounts receivable with collection
efforts for at least three (3) years.
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.
[22-oPs-00645/1 7ss77on1
Packet Pg. 1272
16.G.1.a
ATTEST:
CRYSTAL K. KINZEL, CLERK
Jeffrey A
, Deputy Clerk
, County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
LIN
Rick LoCastro, Chairman
[22-OPS-00645/1755770/1] Packet Pg. 1273
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. 1274
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. 1275
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. 1276
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
Packet Pg. 1277