Agenda 01/13/2026 Item #16B 2 (The removal of uncollectible accounts receivable from the financial records of the MPO Grants Fund in accordance with Resolution 2006-252)1/13/2026
Item # 16.B.2
ID# 2025-4935
Executive Summary
Recommendation to approve and authorize the removal of uncollectible accounts receivable in the amount of $109.03
from the financial records of the MPO Grants Fund (1809) in accordance with Resolution 2006-252, determine that this
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 $109.03.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by Resolution 2006-
252 during each fiscal year-end. Following diligent efforts to collect this amount, including calls to the customer and the
mailing of a certified mail receipt, the Financial Operations Manager has determined that the identified receivables
attached to this Executive Summary are uncollectible.
The outstanding balance of $109.03 reflects an overpayment in January 2016 for non-billable travel reimbursement,
including one (1) hotel stay, two (2) phone calls, and three (3) days of parking.
This review will continue to be performed annually at fiscal year-end by the Metropolitan Planning Organization staff to
remain in compliance with the BCC adopted Resolution 2006-252.
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 $109.03
from the MPO Grants Fund (1809).
GROWTH MANAGEMENT IMPACT: There is no impact to the growth management impact associated with this
Executive Summary.
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 $109.03 from the financial records of the MPO Grants Fund (1809) in accordance with Resolution 2006-252,
determine that this adjustment is in the best interest of the County, and authorize the Chair to execute the attached
Resolution.
PREPARED BY: Tara Castillo, Financial Operations Manager, Fiscal & Grants Services
ATTACHMENTS:
1. Resolution - MPO
2. MPO - Uncollected Invoice
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