Agenda 11/10/2025 Item #16D 8 (Resolution - The removal of uncollectible accounts receivable in the amount of $163,194.20 from the financial records of the Library Division in accordance with Resolution No. 2006-252)11/10/2025
Item # 16.D.8
ID# 2025-4375
Executive Summary
Recommendation to approve and authorize the removal of uncollectible accounts receivable in the amount of
$163,194.20 from the financial records of the Library 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 $163,194.20.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by Resolution No.
2006-252 during each fiscal year. Collection efforts on outstanding amounts owed are made through both the Library’s
automated circulation system and Library staff. As part of our service, all Library patrons receive a courtesy reminder
telephone call or email three (3) days prior to material return due dates. If an item becomes past due for return, the
Library’s automated circulation system will generate four (4) staggered communications by telephone call or email.
When unpaid amounts reach thirty (30) days late, the Library patron’s account is locked from use until the materials are
returned and owed amounts are paid. For materials kept beyond sixty (60) days, the patron is billed via email for cost of
the book and associated fines. The amount recommended for removal from accounts receivable includes late fines and
fees for damaged or lost materials.
The Division collected $157,548.14 from lost materials, processing fees, and overdue fines for FY 2020-2021. Over
1.69 million library materials were checked out during FY 2020-2021. Of those materials checked out, 99.67% were
returned, but approximately .33% (~5,600) were not returned by borrowers. The value of the ~5,600 unreturned
materials, including fines and fees incurred, is $131,143.94. Additionally, ~8,840 materials have outstanding overdue
and unpaid fines of $32,050.26. This represents the total amount of the uncollectable balance of $163,194.20.
This review is performed annually by the Library Division staff and Division Director in compliance with Resolution
No. 2006-252. The Library Division Director has determined the identified receivables attached to this Executive
Summary are uncollectible. These transactions have been delinquent in accounts receivable with collection efforts for at
least four (4) years.
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: An allowance for uncollectible accounts will be charged to remove the total amount of $163,194.20
from the Library Division General Fund. (0001000000)
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 approval. -JAK
RECOMMENDATION(S): To approve and authorize the removal of uncollectible accounts receivable in the amount
of $163,194.20 from the financial records of the Library 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.
PREPARED BY: Tanya R. Williams, Division Director-Library
ATTACHMENTS:
1. FY2021 Aged Accounts Report
2. Resolution 2006-252
3. Resolution - Libraries Aged Recievables
Page 4599 of 6525
11/10/2025
Item # 16.D.8
ID# 2025-4375
Page 4600 of 6525
Page 4601 of 6525
Page 4602 of 6525
Page 4603 of 6525
Page 4604 of 6525