Agenda 01/14/2025 Item #16B 1 (Resolution: The removal of uncollective accounts receivable from the financial records of the CATT Transit Enhancement Fund and Transportation Disadvantaged Fund)1/14/2025
Item # 16.B.1
ID# 2024-2016
Executive Summary
Recommendation to approve and authorize the removal of uncollectible accounts receivable in the amount of $435.00
from the financial records of the CATT Transit Enhancement Fund (4030) and Transportation Disadvantaged Fund
(4033) in accordance with Resolution 2006-252 and authorize the Chair to execute the attached Resolution.
OBJECTIVE: For the Board of County Commissioners (the "Board") to authorize the removal of CATT Transit
Enhancement Fund (4030) and Transportation Disadvantaged Fund (4033) past due accounts receivable considered
uncollectible, in the amount of $435.00, in order to reflect proper accounts receivable balances in the county financial
records.
CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt expenses for
accounts that have been identified as uncollectible. Amounts recommended for removal from the accounts receivable
include non-sufficient checks that were received for transit system fares.
A review of accounts receivable for the likelihood of collection is required by Resolution 2006-252. After exhausting
research and collection efforts, staff has discontinued efforts to collect the list of miscellaneous receivables attached as
an exhibit to this Executive Summary. All items requested for removal are now considered uncollectible after diligent
efforts have been exhausted. A summary by write-off category for each receivable balance follows.
Reason
4030 CATT
Transit
Enhancement
4033
Transportation
Disadvantaged
Grand Total
MICHAEL TIPTON Non-Sufficient Funds Check 1214 $ 17.50 $ 17.50
VIRGINIA MARTINEZ Non-Sufficient Funds Check 1014 $ 56.50 $ 56.50
MARY F MAINS Non-Sufficient Funds Check 1483 $ 35.00 $ 35.00
MARY F MAINS Non-Sufficient Funds Check 1484 $ 35.00 $ 35.00
THOMAS R. MACCHIA Non-Sufficient Funds Check 814 $ 14.00 $ 14.00
DORAYDA MOLINA Non-Sufficient Funds Check 5679 $ 3.00 $ 3.00
DORAYDA MOLINA Non-Sufficient Funds Check 5680 $ 3.00 $ 3.00
DORAYDA MOLINA Non-Sufficient Funds Check 3859 $ 6.00 $ 6.00
DORAYDA MOLINA Non-Sufficient Funds Check 3864 $ 9.00 $ 9.00
DORAYDA MOLINA Non-Sufficient Funds Check 3865 $ 6.00 $ 6.00
ELISE AND CARL KALTENBACH Non-Sufficient Funds
Check 344
$ 3.00 $ 3.00
MARY WILLIAMS Non-Sufficient Funds Check 1081 $ 30.00 $ 30.00
WILLIAM RUTLEDGE Non-Sufficient Funds Check 147 $ 5.00 $ 5.00
SUZANNE M TURNER Non-Sufficient Funds Check 1163 $ 170.00 $170.00
RUTH ROSENBERG Non-Sufficient Funds Check 1021 $ 36.00 $ 36.00
STEPHANIE DEESE Non-Sufficient Funds Check 1236 $ 6.00 $ 6.00
$435.00
Page 2342 of 6405
1/14/2025
Item # 16.B.1
ID# 2024-2016
CATT Transit Enhancement (Fund 4030): The $144 balance represents fares collected for the fixed-route service.
However, the checks were deemed non-sufficient funds at the time of deposit. These checks were collected between
2016 and 2018, which exceeds the statute of limitations for collection. Letters were sent to the account holders at the
time of the delinquency, but no payments were made to resolve the outstanding balance.
Transportation Disadvantaged (Fund 4033): The $291 balance represents fares collected for the paratransit service.
However, the checks were deemed non-sufficient funds at the time of deposit. These checks were collected between
2014 and 2024. Letters were sent to the account holders at the time of the delinquency, but no payments were made to
resolve the outstanding balance. More recently, attempts were made via a phone call to no success. As a result, active
passengers have had the service suspended.
FISCAL IMPACT: Removal of accounts receivable balances will decrease the bad debt expense:
• in the CATT Transit Enhancement Fund (4030) by $144
• in the Transportation Disadvantaged Fund (4033) by $291
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this Executive
Summary.
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
RECOMMENDATIONS: To approve and authorize the removal of uncollectible accounts receivable in the amount of
$435 from the financial records of the CATT Transit Enhancement Fund (4030) and Transportation Disadvantaged Fund
(4033) in accordance with Resolution 2006-252 and authorize the Chair to execute the attached Resolution.
PREPARED BY: Omar De Leon, Transit Manager, PTNE Division
ATTACHMENTS:
1. Resolution 2006-252
2. RESOLUTION - Uncollectables
Page 2343 of 6405
Page 2344 of 6405
Page 2345 of 6405
RESOLUTION NO. 2025-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY, FLORIDA, TO REMOVE UNCOLLECTIBLE ACCOUNTS
RECEIVABLE FROM PUBLIC TRANSIT AND NEIGHBORHOOD EHANCEMENT
DIVISION ACTIVE ACCOUNTS RECEIVABLES, FINDING THAT DILIGENT
EFFORTS HA VE 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 proved unsuccessful; and
WHEREAS, the Collier County Public Transit and Neighborhood Enhancement Division has
diligently attempted, without success, to collect on past-due accounts totaling $584.46.
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 Transit and Neighborhood Enhancement 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, 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 $584.46 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 favoring same, this
____ day of ___________ 2024.
ATTEST:
CRYSTAL K. KINZEL, Clerk
By:
, Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
Burt Saunders, Chairman
Approved as to form and legality:
Carly Jeanne Sanseverino
Assistant County Attorney
Page 2346 of 6405