Resolution 2025-185 •
RESOLUTION 2025-185
RESOLUTION OF THE BOARD OF COUNTY CO11'lMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO AUTHORIZE THE REMOVAL FROM
TIIE BOOKS AND RECORDS OF COLLIER COUNTY CERTAIN
ACCOUNTS AND TI-IEIR RESPECTIVE BALANCES WHICH HAVE BEEN
IDENTIFIED AS UNCOLLECTIBLE.
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WHEREAS, Collier County administers the Emergency Solution Grant program
throughout Collier County; and
WI-IEREAS, Community and human Services renders payments to subrecipients to protect the
public health,safety and welfare. During a 2007 I IUD Miami lick!monitoring visit;a finding was issued under
the County's FY 2007-2008 k SG grant:
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• Finding: ESG finds were used for fringe benefits/insurance for Immokalee Friendship House
employees whose positions were not specifically listed in the subreeipient agreement, rendering the
expenditures ineligible; and
WHEREAS, Community and Human Services staff sought waivers from i-iUD in May 2008 and
believed the findings to be resolved. In 2012 MUD advised the findings remained open and required
reimbursement of non-federal funds. Staff calculated the disallowed costs. which i-Il1D verbally accepted
in November 2013. On January 13,2014, Agenda item 16.D,I0, the Board approved using Community and
Human Services Funds to repay the I IUD line of credit in the sum ofS28,972.54; and
WIiEREAS, the expenditures were incurred by Imrnokalee friendship i-Iouse in 2007, which has
since been taken over by St. Matthew's House who continue providing homeless services. In recognition
ofthaat transition and the County's interest in maintaining continuity of critical services Cl IS did not initiate
collection el lbrts against St. Matthew's House.
WHEREAS, This action will clear the County's records of an uncollectible balance and close the
related 1-I U D findings.
WHEREAS, the County is unable to collect some debts; and
WHEREAS, the County's generally accepted and practiced accounting method to recognize
an allowance for bad debts is a periodic or annual bad debt expense in the books and records for
accounts that have been identified by the Division as uncollectible: and
WHEREAS, Rule 691-71, Florida Administrative Code, allows the Board to adjust
accounts receivable for less than the full amount if the accounts have not been reported to the
Department ol'Financial Services. Division of Accounting and Auditing for disposition; and
WHEREAS, the subject accounts have not been reported to the Department of Financial
Services. Division of'Accounting and Auditing; and
WHEREAS, the 13oard of County Commissioners warrants the adjustment as the Board
hereby finds that collection is not possible clue to both the dissolution of the subrecipient and
expiration of the limitation's period to bring collection action.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF' COLLIER COUNTY, FLORIDA, that:
I. The Iitllowing sets lbrth the charges billed, the portion uncollectible due to statutory
prohibitions and Board contractual arrangements. the amount collected and the balance
of accounts receivable to he written o1'I': $28,972.54
2. The I3oard authorizes staff to remove the collectible respective balances Iitr a total of'
S28,972.54 from the Community and I Inman Services General Fund. Same amount will
be removal from the Accounts Receivable General I.edger control account, and the
Allowance for Doubtful Accounts General I.edger control account.
This Resolution adopted on this 23rd day of September. 2025 after motion. second
and majority vote favoring adoption.
ATfI-:S : AS To COUNTY:
CR;1 ST •K.*lt ZEL., Cl,IRK BOARD OF COt11\11'Y
*/, •.
' ,y �,. . \ COMMISSIONERS COI.I.11.,It
r v . 2 . -‘ COUN'IY, FLORIDA
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!. :„I Deputy Clerk •
I)at 4 eV 5 ia-
�SSAL) Attessti gansa ttou rCehoanirlyman's t3':./4 mac .
I 13 t I,. Saunders. Chairperson
i
Appro - I 's tot , y:
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Jeffrey i a zkc ',County Attorney