Resolution 2023-032 RESOLUTION NO. 2023 - 3 2
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 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.
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THIS RESOLUTION ADOPTED after motion, second and majority vote,this 28'1'day of February,2023.
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAL K K.VZEL, CLERK COLLIER( / , FLORIDA
By
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to ` sp ' Clerk Rick LoCastro,
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Appr jds/ l'' iAgality:
Jeffrey ;I ' la ow, ounty Attorney
[22-S0C-00977/1760501/1]