Agenda 09/23/2025 Item #16A 8 (Resolution - Removal of uncollectible accounts receivables in the amount of $77,910 from the financial records of the Collier County Domestic Animal Services Division)9/23/2025
Item # 16.A.8
ID# 2025-1127
Executive Summary
Recommendation to approve and authorize the removal of uncollectible accounts receivables in the amount of $77,910
from the financial records of the Collier County Domestic Animal Services Division in accordance with Resolution No.
2006-252, determine that the 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 $77,910 from September 2019 to September 2024.
CONSIDERATIONS: A review of the Collier County Domestic Animal Services Division (DAS) accounts receivable
for the likelihood of collection is required by Resolution No. 2006-252 during each fiscal year. Accounts receivable
management includes the periodic recognition of bad debt expenses for accounts that have been identified as
uncollectible. Amounts recommended for the removal from the accounts receivable include fees from DAS citations and
notices to comply.
After extensive research efforts on several old transactions, staff recommends that it discontinue efforts to collect the
miscellaneous receivables listed in the attached exhibits.
This item is consistent with the Collier County strategic plan's objective to preserve and enhance the character of our
community.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount of $77,910
from the Domestic Animal Services Division General Fund (0001) Cost Center 155410.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this item.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality, and requires majority vote for approval. RTT
RECOMMENDATIONS: To approve and authorize the removal of uncollectible accounts receivables in the amount of
$77,910 from the financial records of the Domestic Animal Services in accordance with Resolution No. 2006-252,
determine that the adjustment is in the best interest of the County, and authorize the Chair to execute the attached
Resolution.
PREPARED BY: Tom Iandimarino, Director, Code Enforcement Division
ATTACHMENTS:
1. Write Off Collection Balances Sept 2019 -Sept. 2024
2. Resolution DAS Uncollectible Accounts
Page 1113 of 3896
SEC. 14-35 (1)(J)CITATION 107.00 not recorded on the clerks webiste
SEC. 14-35 (1)(E)CITATION 107.00 not recorded on the clerks webiste
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webisteP172046
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P172046
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P172046
SEC. 14-33 (2)CITATION 307.00 not recorded on the clerks webiste P172046
SEC. 14-33 (1)CITATION 307.00 not recorded on the clerks webiste P172046
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P172046
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P131909
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P131909
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P131909
SEC. 14-33 (1)CITATION 207.00 not recorded on the clerks webiste P177916
SEC. 14-33 (2)CITATION 207.00 not recorded on the clerks webiste P177916
SEC. 14-35 (1)(E)CITATION 107.00 not recorded on the clerks webiste P177916
SEC. 14-35 (1)(J)CITATION 107.00 not recorded on the clerks webiste P177916
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P096588
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P156667
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P156667
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P156667
SEC. 14-33 (1)NTC 107.00 not recorded on the clerk website P156667
SEC. 14-33 (1)NTC 107.00 not recorded on the clerk website P156667
SEC. 14-33 (1)NTC 107.00 not recorded on the clerk website P096588
SEC. 14-33 (1)NTC 107.00 not recorded on the clerk website P096588
SEC. 14-33 (1)NTC 107.00 not recorded on the clerk website P184756
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P184756
SEC. 14-36 (10) TETHER NTC 257.00 not recorded on the clerk website P184756
SEC. 14-33 (2)CITATION 207.00 not recorded on the clerk website P109619
SEC. 14-33 (1)CITATION 207.00 not recorded on the clerk website P109619
SEC. 14-33 (2)NTC 107.00 not recorded on the clerk website P184795
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184795
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P149915
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P149915
SEC. 14-33 (1)CITATION 207.00 Not recorded on the clerk website P055910
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P179268
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P179268
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P179268
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P179268
SEC. 14-33 (2)CITATION 207.00 Not recorded on the clerk website P181712
SEC. 14-33 (2)CITATION 207.00 Not recorded on the clerk website P181711
SEC. 14-33 (1)CITATION 207.00 Not recorded on the clerk website P181711
SEC. 14-33 (1)CITATION 207.00 Not recorded on the clerk website P181712
SEC. 14-36 (1)(A)NTC 257.00 Not recorded on the clerk website P184873
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184873
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184873
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184873
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184909
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P156871
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P156871
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P156871
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P156871
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184935
SEC. 14-33 (2)CITATION 207.00 Not recorded on the clerk website P166058
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184972
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184972
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184879
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184879
SEC. 14-36 (10) TETHER NTC 257.00 Not recorded on the clerk website P184879
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P184969
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P184969
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P151233
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P151233
SEC. 14-33 (2)CITATION 207.00 Not recorded on the clerk website P139535
SEC. 14-33 (1)CITATION 207.00 Not recorded on the clerk website P139535
SEC. 14-33 (2)NTC 107.00 Not recorded on the clerk website P185005
SEC. 14-33 (1)NTC 107.00 Not recorded on the clerk website P185005
SEC. 14-36 (10) TETHER CITATION 357.00 Not recorded on the clerk website P184756
SEC. 14-33 (1)MCA 557.00 Not recorded on the clerk website P101221
SEC. 14-33 (2)MCA 557.00 Not recorded on the clerk website P101221
SEC. 14-35 (1)(B)MCA 557.00 Lien P127953
SEC. 14-35 (1)(B)MCA 557.00 Lien P127953
SEC. 14-36 (10) TETHER MCA 557.00 Lien P184756
SEC. 14-41 (6)(C)NTC 107.00 VOID P186850
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P186999
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P186999
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187063
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187063
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P184525
SEC. 14-35 (1)(B)MCA 557.00 lien recorded P127953
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P180447
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P180447
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P157267
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P157267
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187357
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187357
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187372
Violations between 10/1/2023 and 9/30/2024 10/01/2023 V23-017969 UPHELD
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SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187372
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P160360
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P160360
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187405
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187405
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P097483
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187489
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187489
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187489
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187489
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P133456
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P133456
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P133456
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P133456
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187542
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187542
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P187545
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P187545
SEC. 14-33 (2)NTC 107.00 not recorded on the clerks webiste P184104
SEC. 14-33 (1)NTC 107.00 not recorded on the clerks webiste P184104
SEC. 14-33 (1)MCA 557.00 lien 7/10/24 P127953
SEC. 14-33 (2)NTC 107.00 Lien recorded 9.5.24
SEC. 14-35 (1)(B)MCA lien recorded 8.16.24 P178754
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Page 1115 of 3896
RESOLUTION NO.2025.
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE UNCOLLECTABLE
ACCOUNTS RECETVABLES FROM ACTIVE ACCOUNTS
RECEIVABLE, FINDING THAT DILIGENT EFFORTS HAVE BEEN
MADE TO RECAPTURE THE FUNDS AND THE ACCOUNTS ARE NOT
COLLECTABLE,
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners
has established a procedure to remove past due accounts from active accounts receivable by
Resolution where diligent efforts at collection have proved unsuccessful; and
WHEREAS, this adjustment is proper and in the best interest of the county because the
accounts were deemed uncollectible after multiple attempts; and
WHEREAS, the Corporate Compliance and Continuous Improvement Division has
identified delinquent accounts within Fund 001 (General Fund) for the Domestic Services
Division comprising a total amount of $77,910, which are uncollectable after three years of
diligent attempts to make collections and use the County's collection agency; and
WHEREAS, the Domestic Animal Services Division staff have made diligent efforts to
collect these past due amounts, including issuing formal notice to complies and citations with a
follow up letter being mailed to the individual after the compliance date expires. When possible,
the Domestic Services Division staff would make phone calls; however, the main reliance was
on the formal notifications and mailed letters. Previously, if the notice to complies or citations
were not responded to, the items were turned over to the county contracted debt collection
services for future attempts at collections; and
WHEREAS, the County has diligently attempted, without success, to collect on these
past-due accounts totaling $77,91 0.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COLINTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, thAt:
l. The Board finds that Collier County has made diligent efforts to collect the total debt
amount by researching the balances and reviewing any applicable records for further
information:
Collier County Cenerat Fund (0001)$77,91 0
2. Despite diligent efforts, it is not able to collect the debts, but is able to determine that
these accounts are uncollectable.
[25 -DAS-00299/ 1929156] | )
Page 1116 of 3896
3. The Board finds that the total amount of $77,910 may be removed from active
accounts receivable in accordance with generally accepted accounting procedures and
pursuant to law.
THIS RESOLUTION ADOPTED this _ day of _, 2025, after motion,
second and majority vote.
ATTEST:
CRYSTAL K. KINZEL, CLERK
By,
, Deputy Clerk
Approved as to form and legality:
Ronald T. Tomasko, Assistant County Attomey
BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AS EX.
OFFICIO THE GOVERNING BOARD OF TI{E
COLLIER COUNTY WATER-SEWER DISTRICT
By:
Burt L. Saunders. Chair
[25-DAS"00299/1929756/t ]
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