Agenda 12/10/2024 Item #16C6 (Resolution - Remove uncollectible balances from the accounts receivable and respective balances from the financial records of Collier County Public Utilities Department in the amount of $11,947.02.)12/10/2024
Item # 16.C.6
ID# 2024-2043
Executive Summary
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 $11,947.02.
OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for prior years to accurately
represent the true asset balances.
CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt expense for
accounts that have been identified as uncollectible. Amounts recommended for removal from the accounts receivable
balances include water and sewer uncollected customer’s account balances, a Solid Waste disposal ticket, and
miscellaneous billing accounts.
The annual review of all accounts receivable balances as of September 30, 2024, was completed as part of the Fiscal
2024 year-end reports. Collection efforts for unpaid balances included in this recommendation have been exhausted
(Exhibit 1). A summary by write-off category for each receivable balance follows.
Reason
CCWSD
Operating
4008
Solid Waste
Disposal 4070
Grand Total
Utility Account Balances Exceed
Statute of Limitations
$8,685.85 $8,685.85
Water Sewer Uncollected funds for
duplicate refund checks issued and
Temp Meter
$1,787.08 $1,787.08
Miscellaneous Billings $958.69
$958.69
Landfill – Unpaid Tipping Fee
$515.40 $515.40
Total FY 2025 Write-Offs
$11,431.62
$515.40
$11,947.02
Fund (4008)
• Water/Sewer Accounts Receivable: The balance of $8,685.85 represents 6 utility account balances that are
more than four years old, exceeding the statute of limitation for collection.
• Water/Sewer Accounts Receivable: The balance of $1,787.08 represents 2 utility accounts:
1. the owner of the company is deceased, and the company is no longer in business; and
2. duplicate refund checks issued to customer in error.
• Miscellaneous Billing: The balance of $958.69 represents one Water Distribution invoice billed for repairs to
service lines where the balances are uncollectable. Balance exceeds the statute of limitations.
Fund (4070)
• Solid Waste Disposal Unpaid Tipping Fee: Financial Operations Division has identified one uncollectable
account in Fund 4070 (Solid Waste Disposal) in the amount of $515.40 resulting from an unpaid tipping fee
ticket. Balance exceeds the statute of limitations.
FISCAL IMPACT: Removal of accounts receivable balances will decrease the bad debt in the following funds:
• in the Collier County Water-Sewer District Operating Fund (4008) by $11,431.62
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12/10/2024
Item # 16.C.6
ID# 2024-2043
• in Solid Waste Disposal Fund (4070) by $515.40
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is in conformance with
Resolution No. 2006-252, and as such is approved as to form and legality. This item requires majority vote for approval.
-JAK
RECOMMENDATIONS: 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
$11,947.02.
PREPARED BY: Annia M. Machin, UBCS Manager, Utilities Finance Operations
ATTACHMENTS:
1. Cape Coral Roofing Invoice of unpaid ticket
2. 2020-10-30_ACIR CCLF_Unpaid Ticket 51167295
3. FINAL_Exhibit 1_UBCS Write Offs FY 2025
4. Resolution - CCWSD uncollectable accounts
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Administrative Critical Information Report (ACIR)
(Revised 2/5/2020)
Date: 30Oct2020
Specifics of Event: Customer representing Cape Coral Roofing and Sheet Metal INC. dropped off
8.59 tons of Clean roof tile resulting in a balance of $515.40. Customer had no way to pay the
balance so ticket 51167295 had to be left open. After myself and Robert Lee spoke with the owner
Alex Gomez 239-771-3062 he agreed to pay the outstanding balance by 11/2/20. We released the
driver. A link to make a one-time online payment for the outstanding balance was sent to
alex@caperoof.com. We were advised by UBCS that the ticket needed to be paid by 10/31/20. I
called Alex back and advised him of this. The supervisor on duty on 10/31/20 called Alex 4 times
but the ticket has not been paid yet.
Response for Corrective Action: Alex Gomez owner of Coral Roofing and Sheet Metal INC.
has been contacted multiple times at 239-771-3062 in an attempt to collect payment and A link
to make a one-time online payment for the outstanding balance was sent to alex@caperoof.com
Location of Event (GIS coordinates/picture): 3730 White Lake Blvd.
Safety/MOT: All required PPE/MOT will be in use as required by Federal/State/Local laws, rules,
ordinances, and/or policies.
Required help/assistance: UBCS
What other team members need to be involved/notified:
•Fiscal/Procurement Section: Yes
o Must be notified within one business day if a PO for an underground emergency
services vendor under contract is needed
•Pollution Control: N/A
•Risk Management: N/A
•FDEP: N/A
o Refer to the Division Spill Reporting Matrix for guidance on reporting requirements
o Refer to the Division Spill Reporting SOP for reporting instructions
•Health Department: N/A
•Transportation Department: N/A
•PUD PIO: N/A
o Contact details for FDEP Pollution Notifications:
Name: Evelyn Longa
Phone: (239) 252-2657
Cell: (239) 207-0175
Email: Evelyn.Longa@colliercountyfl.gov
Name: Deborah Curry
Phone: (239) 252-8569
Cell: (239) 289-4054 Page 6276 of 10663
E-Mail: Deborah.Curry@colliercountyfl.gov
•Compliance/Lab Section: N/A
•FPL Outage Information: N/A
o FPL Ticket #:
o FPL Account #:
o Est Time Of Outage:
o Total Outage Time:
o Reason for Outage:
o Weather Condition: Wind/Rain
o Overtime/On-Call Required?:
o Sewer Overflows or Production Loss?
•Collier County Sheriff’s Office: N/A
Supervisor for event:
Name: Thomas Burns
Cell: 239-252-8727
Manager for event:
Name: Robert Lee
Cell: 239-252-7953
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Reason
4008
CCWSD
Operating
4070
Solid Waste
Disposal
Grand Total
Exceeds Statute of Limitations 8,685.85$ 8,685.85$
Water Sewer Uncollected funds for duplicate refund checks issued and temp
Meter 1,787.08$ 1,787.08$
Miscellaneous Billing 958.69$ 958.69$
Landfill - Unpaid Tipping Fee 515.40$ 515.40$
Total FY 2025 Write-Offs $ 11,431.62 $ 515.40 $ 11,947.02
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Account #Customer Name Write Offs
Period Covered
Balance to be
written off Account Type Reason for Write Off
07501076500 Gebhart, Sheila 10/9/2018 - 09/30/2020 $ 1,987.82 Water/Sewer Exceeds Statute of Limitations
07200028701 Boileau Family Ivnt Group LLC 10/29/2018 -09/30/2020 $ 1,431.15 Water/Sewer Exceeds Statute of Limitations
03000399001 Korolyshun, Russell 10/04/2018 - 9/4/2020 $ 1,430.38 Water/Sewer Exceeds Statute of Limitations
08101371203 Thompson, Joshua 10/3/2018 - 9/3/2020 $ 1,487.03 Water/Sewer Exceeds Statute of Limitations
00300074800 Rabe, Marvin & Rebecca 10/26/2018 - 09/29/2020 $ 1,431.15 Water/Sewer Exceeds Statute of Limitations
08072203702 Skibicki, Edward & Kristen 08/01/2019 - 9/2/2020 $ 918.32 Water/Sewer Exceeds Statute of Limitations
Total Write Off $ 8,685.85
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Account #Customer Name Last Paid Date
Balance to be
written off Account Type Reason for Write Off
08050311503 Andrew Brecher 11/18/2022 18.63$ Water Sewer Water Sewer Uncollected funds for duplicate
refund checks issued
00156600000 Heritage Utilities LLC Full balance write off 1,768.45$ Water/Sewer The owner is deceased and the company is no
longer in business. Theres no way to get back
the money. The insurance does not cover the
temporary meter program.
Total Write Off $ 1,787.08
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Invoice #Customer Name Invoice
Date
Balance to
be written
off
Due Date Account Type Reason for Write Off Comments
90017091 MA Undergroung Utilities 4/2/2019 958.69$ 5/2/2019 Miscellaneous Billing Exceeds Statute of
Limitations
04.16.2019 Mailed Invoice.
05.19.2019 1st Dunning mailed
06.19.2019 2nd Dunning mailed
07.19.2019 3rd Dunning Notice mailed
08.16.2019 Received the 3rd dunning as "unclaimed return to sender"
Attemted to call the customer several times on the phone associated on the account but no one
answered, was not able to leave VM mail box is full , no other contact numbers or addresses on
google. Sent invoice to collection agency.
Total Write
Off $ 958.69
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Account #Customer Name Write Offs
Period Covered
Balance to be
written off Account Type Reason for Write Off Comments
100627 Cape Coral Roofing and Sheet Metal Inc.11/20/2020 515.40$ Landfill - Tipping Fee The owner of the company
refused to pay the ticket. The
bill was forwrded to Collection
Agency. The customer did not
response on the claim.
11.02.2020 - Landfill personell made several attempt to get hold the
customer to pay the ticket.
11.19.2020 - Sent a follow up email
11.20.2020 - Mailed certified copy of collection letter
12.18.2020 - Made a phone called but no answer and can't leave a
messag cause the mailbox was not established
11.20.2020 - Mailed certified copy of collection letter
12.28.2020 - Sent to collection agency
Total Write
Off $ 515.40
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