Agenda 10/28/2025 Item #16M 1 (Resolution, uncollectible accounts receivable balances)10/28/2025
Item # 16.M.1
ID# 2025-4242
Executive Summary
Recommendation to adopt a resolution authorizing the removal of 12 reimbursement service accounts and their
respective uncollectible accounts receivable balances which total $8,121.78, from the accounts receivable of the Collier
County Tourist Development Council (TDC) Promotions Fund (1101).
OBJECTIVE: To remove $8,121.78 of aged reimbursement cost receivables from the TDC Promotions Fund for
uncollected reimbursement invoice accounts from Fiscal Years 2007 – 2017.
CONSIDERATIONS: Prior to FY 18, Collier County purchased tickets, booth space, and event registrations to
promote tourism in the county. These expenses often included reimbursement from local businesses with a vested
interest in tourism in Collier County or shared the same mission as the TDC. This resolution would write-off the
remaining aged reimbursable balance of $8,121.78.
The values below identify tourism promotional fee activity for Fiscal Years 2007-2017.
Gross Charges
Billed
Net Billed Amount Collected Net Collection % Write Off
Amount
Write Off % Total
Accounts
$328,744.18 $328,744.18 $320,622.40 98% $8,121.78 2% 12
The invoices have surpassed the statute of limitations for collections. It is important to note that accounts that are written
off can still be worked on, and any payments received on these accounts will be processed through the Board’s
accounting system.
As of FY 18, Collier County no longer purchases these types of goods or services in advance, correcting any potential
for uncollected debt of this nature.
This item is consistent with the Collier County strategic plan objective to safeguard taxpayer money by promoting fiscal
stewardship and sound budget oversight.
FISCAL IMPACT: The write off of $8,121.78 from the Tourism Division’s accounts receivable will remove 12
individual customers’ accounts and remove the allowance for doubtful accounts in the TDC Promotions Fund (1101).
GROWTH MANAGEMENT IMPACT: There is no Growth Management impact associated with this action.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney. I am advised that these accounts
are all well passed the statute of limitations statute. With that noted this item is approved as to form and legality and a
requires majority vote for approval. -JAK
RECOMMENDATIONS: To adopt a resolution authorizing the removal of 12 reimbursement service accounts and
their respective uncollectible accounts receivable balances which total $8,121.78, from the accounts receivable of the
Collier County TDC Promotions Fund (1101).
PREPARED BY: Debra M. Siciliano, Accountant I, Corporate Financial & Management Services
ATTACHMENTS:
1. Resolution Uncollectibles
2. AGING AR TD
Page 2659 of 3380
RESOt.trTroN No.2025-
RESOLTITION OF'tTIE BOARD OF C()T.INTY COMMISSI()NERS OF COLLIE,R
COUNTY, FLORIDA, TO AUTHORIZETHE REMOVAL I'ROM THE BOOKS
AND RECORDS OF COLLIER COUNTY CERTAIN ACCOT]NTS AND THEIR
RESPECTIVE BAI-ANCES WHICH HAVE BEEN IDENTIFIED AS
TINCOLLECTIBLE.
WHEREAS, Collier County, prior to 2018. purchased promotional marketing goods and services
to be partially reimbursed through cost sharing partnerships with local businesses, thereby maximizing the
Collier County Tourism Promotional fund budget; and
WHEREAS, the County is unable to collect some debts, and others the Board is statutorily
prohibited fiom collecting or due to contractual arrangements cannot be collected; and
WHEREAS, the subject accounts have not been reported to the Department of Financial Services,
Division of Accounting and Auditing.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
l. The fbllowing chart sets forth the charges billed, the portion uncollectible, the amount collected and the
balance of accounts receivable to be written off:
Cross Charges
Billed
\.r Ilill.'(l Amou nt Collerted Net
Collection 7.
lvrite Off
i\mounl
write
off vo
Totsl
Accounls
$J28.714.18 s.128,7.r1. t8 s320.621.{0 98"/.$u.12 t.7ti
2.The Board authorizes staff to remove l2 individual accounts and their respective balances for a total of
$8,121.78 from the Collier County Tourist Development Council's Promotions fund, I'he same amount
will be removed from the Accounts Receivable General Ledger control account.
This Resolution adopted on this _ day of
majority vote favoring adoption.
ATTEST:
CRYSTAI, K. KINZEL, CLERK
By
Crysta zel, Deputy Clerk
Approv and legality:
2025 alier motion. second and
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
.lellie)
K
t7.w. Count! Anornev
B)':
Burl l-. Saundcrs. Chairman
Page 2660 of 3380
Amount Fund F.Ctr Doc Date Text DOC TEXT IN SAP FI Doc FY
30.00 1101000000 101543 6/4/2007 RESIDENCE INN BY MARRIOTT 2007 TOURISM AWARDS-1 NO SHOWS 1800005179 2007
30.00 1101000000 101543 6/4/2007 LEE COUNTY PORT AUTHORITY 2007 TOURISM AWARDS-1 NO SHOWS 1800005180 2007
300.00 1101000000 101543 3/28/2008 NAPLES BAY RESORT 46010 MATERIALS & DECOR FOR POW WOW 1800006260 2008
900.00 1101000000 101543 6/11/2008 NAPLES TRANSPORTATION TOURS 46023 MPI WEC REGISTRATION 1800006491 2008
166.78 1101000000 101543 6/11/2008 GOLFPAC INC 46025 COMMISSION 1800006492 2008
1,035.00 1101000000 101543 6/11/2008 HILTON MARCO BEACH RESORT 46024 REGISTRATION FOR DESTINATION SHOW 1800006493 2008
1,400.00 1101000000 101543 4/14/2009 Naples Transportation Tours 46075 - Incentive Works Canada's Meeting 1800007435 2009
1,400.00 1101000000 101543 4/14/2009 Sunstream Hotels & Resort 46074 - Incentive Works Canada's Meeting 1800007436 2009
460.00 1101000000 101543 9/18/2009 Double R's Fishing & Tour 46097 - Travel Expo Show at the Villages 1800007843 2009
2,000.00 1101000000 101543 11/10/2010 Quality Inn 48563 - Florida Huddle Jan2011 1800009194 2011
200.00 1101000000 101543 6/16/2017 DEMOCRACY ALLIANCE 48745 REIMB FOR IBTM FAM TO NAPLES MARCO 1800015590 2017
200.00 1101000000 101543 6/16/2017 PHOCUSWRIGHT INC 48744 REIM FOR IBTM FAM TO NAPLES MARCO I 1800015591 2017
8,121.78
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