Agenda 09/23/2025 Item #16D 9 (Resolution - Authorize removal of an uncollectible accounts receivable balance in the amount of $28,972.54 related to a FY 2007-2008 Emergency Shelter Grant project administered by Immokalee Friendship House)9/23/2025
Item # 16.D.9
ID# 2025-3504
Executive Summary
Recommendation to adopt a Resolution and authorize removal of an uncollectible accounts receivable balance in the
amount of $28,972.54 related to a FY 2007-2008 Emergency Shelter Grant project administered by Immokalee
Friendship House, which was later taken over by St. Matthew’s House.
OBJECTIVE: To clear from the County’s financial records uncollectible receivable arising from a FY 2007-2008
Emergency Solution Grant (ESG) project.
CONSIDERATIONS:
During a 2007 US Housing and Urban Development Miami field monitoring visit, a finding was issued under the
County’s FY 2007-2008 Emergency Solutions Grant (ESG) grant program:
Finding: ESG funds were used for fringe benefits/insurance for Immokalee Friendship House employees whose
positions were not specifically listed in the subrecipient agreement, rendering the expenditures ineligible.
Community and Human Services staff sought waivers from US Housing and Urban Development (HUD) in May
2008 and believed the findings to be resolved. In 2012, HUD advised the findings remained open and required
reimbursement be made with non-federal funds. Staff calculated the disallowed costs, which HUD verbally
accepted in November 2013. On January 13, 2014, Agenda Item #16.D.10, the Board approved using Community
and Human Services Funds to repay the HUD line of credit.
The expenditures were incurred by Immokalee Friendship House in 2007, which has since been taken over by St.
Matthew’s House who continue providing homeless services. In recognition of that transition and the County’s
interest in maintaining continuity of critical services CHS did not initiate collection efforts against St. Matthew’s
House.
This action will clear the County’s records of an uncollectible balance and close the related HUD findings.
This supports the strategic plan by safeguarding taxpayer money by promoting fiscal stewardship and sound budget
oversight.
FISCAL IMPACT: Write off accounts receivable balances in the amount of $28,972.54 and reduce the allowance for
doubtful accounts within the General Fund (0001).
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 approved as to form and
legality and requires a majority vote for Board approval. Note that whatever date we use, the 5-year statute of
limitations bars bringing suit to compel payment of the money owed. -JAK
RECOMMENDATIONS: Adopt a Resolution and authorize removal of an uncollectible accounts receivable balance in
the amount of $28,972.54 related to a FY 2007-2008 Emergency Shelter Grant project administered by Immokalee
Friendship House, which was later taken over by St. Matthews house.
PREPARED BY: Kristi Sonntag, Director, Community and Human Service Division
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9/23/2025
Item # 16.D.9
ID# 2025-3504
ATTACHMENTS:
1. Resolution - Uncollectibles St. Matthews House 9.10.25
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