Agenda 12/12/2023 Item #16D 2 (Resolution - Authorize removal of uncollectable accounts from the financial records of the Library Division)12/12/2023
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible accounts receivables in the amount
of $178,644.13 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 $178,644.13.
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 or an email three (3) days before the item is due to see if a renewal of the item is
desired. A second automated telephone call or an email occurs three (3) days after the item is due. If the item has
not been returned a third automated phone call or email occurs no later than when the item is fifteen (15) days late.
A fourth automated phone call or email occurs no later than when the item is thirty (30) days late and the patron’s
library account is locked so that the patron cannot use the account until the item is returned and the amounts paid. A
final notice is sent at sixty (60) days late if the item has not been returned or amounts paid. If not resolved, the
patron receives a bill for the amount due to the Libraries. The Library Division has not tur ned 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 the 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 Collier County Board of County
Commissioner’s (Board) Resolution 2006-252. These transactions have been in accounts receivables with
collection efforts for at least five (5) years.
The Division collected $448,669.23 in lost materials, processing fees, and overdue fines for FY 2018 -2019. Over
two (2) million library materials were checked out during FY 2018 -2019, and approximately 0.27% were not
returned by borrowers. 99.73% were returned. The value of the materials and the processing fees incurred on these
unreturned materials is $152,843.83. Additionally, $25,800.30 in overdue fines were not paid on 14,868 materials.
The total amount unpaid of $178,644.13 was the result of 7,303 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
$178,644.13 from the Library Division General Fund. (0001)
GROWTH MANAGEMENT IMPACT: None.
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 receivables in the
amount of $178,644.13 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: Catherine Cowser, Director, Library Division
ATTACHMENT(S)
1. Resolution 2006-252 (PDF)
2. Resolution - Library aged accounts - JAK signed (PDF)
16.D.2
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12/12/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.2
Doc ID: 26982
Item Summary: Recommendation to approve and authorize the removal of uncollectible accounts receivables in
the amount of $178,644.13 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: 12/12/2023
Prepared by:
Title: Administrative Assistant – Library
Name: Karen Tibbetts
10/16/2023 8:44 AM
Submitted by:
Title: – Library
Name: Catherine Cowser
10/16/2023 8:44 AM
Approved By:
Review:
Library Catherine Cowser Director Review Completed 10/17/2023 9:13 AM
Operations & Veteran Services Jeff Weir OVS Director Review Completed 10/17/2023 9:28 AM
Public Services Department Todd Henry PSD Level 1 Reviewer Completed 11/02/2023 9:28 AM
Public Services Department Tanya Williams PSD Department Head Review Completed 11/29/2023 8:36 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 11/29/2023 8:43 AM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 11/29/2023 9:47 AM
Office of Management and Budget Blanca Aquino Luque Additional Reviewer Completed 12/01/2023 3:35 PM
County Manager's Office Dan Rodriguez Level 4 County Manager Review Completed 12/04/2023 8:36 PM
Board of County Commissioners Geoffrey Willig Meeting Pending 12/12/2023 9:00 AM
16.D.2
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16.D.2.bPacket Pg. 2027Attachment: Resolution 2006-252 (26982 : Removal of uncollectible accounts receivables for Library Division)
16.D.2.bPacket Pg. 2028Attachment: Resolution 2006-252 (26982 : Removal of uncollectible accounts receivables for Library Division)
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Packet Pg. 2029 Attachment: Resolution - Library aged accounts - JAK signed (26982 : Removal of uncollectible accounts receivables for Library Division)
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Packet Pg. 2030 Attachment: Resolution - Library aged accounts - JAK signed (26982 : Removal of uncollectible accounts receivables for Library Division)