Resolution 2010-185
RESOLUTION NO. 2010- 185
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO AUTHORIZE THE REMOVAL
FROM THE BOOKS AND RECORDS OF COLLIER COUNTY CERTAIN
ACCOUNTS AND THEIR RESPECTIVE BALANCES WHICH HAVE
BEEN PREVIOUSLY RECOGNIZED AND RECORDED AS BAD DEBT
EXPENSES.
WHEREAS, Collier County provides emergency ambulance transportation services
throughout Collier County; and
WHEREAS, emergency ambulance transportation servIce fees are received by the
County after the services have been rendered due to the County's responsibility to protect the
public health, safety and welfare; and
WHEREAS, the County is unable to collect some debts, and others the Board IS
statutorily prohibited or due to contractual arrangements cannot be collected; and
WHEREAS, the County's procedure for receivable management includes the periodic
recognition (normally on a monthly basis) of bad debt expense in the books and records for
accounts that have been identitied as un-collectible; and
WHEREAS, the County's accepted and practiced accounting method to recognize bad
debt is a periodic or monthly bad debt recognition, which is a percentage of the total billed in the
month; 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 of 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, County Resolution No. 08-27, Section 2. H and I, provides for removing
these accounts from the Board's Emergency Medical Services Fund General Ledger;
WHEREAS, the Board of County Commissioners hereby finds that diligent efforts at
collection have proven unsuccessful and circumstances warrant the adjustment.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The following chart sets forth the charges billed, the portion uncollectible due to
statutory prohibitions and Board contractual arrangements, the amount collected and the balance
of accounts receivable to be written off:
Fiscal Gross Charges Contractual & Net Billed Amount Collection Write.Off Write.Off Total
Year BlIIed Other Collected % Amount % Accounts
Adjustments
06 18,926,51410 5,020,738.43 13,905,77567 8,257,35323 59% 5,648,422,44 41% 7,227
07 20,265,665,63 5,418,97916 14,846,686.47 8,945,46599 60% 5,901,220.48 40% 8,149
Total 39,192,179.73 10,439,717.59 28,752,462.14 17,202,819,22 60% 11,549,642.92 40% 15,376
2. The Board authorizes statf to remove $11,549,642.92 from the Board's Emergency
Medical Services Fund General Ledger control account for Accounts Receivable, and a like
amount will be removed from the Allowance for Doubtful Accounts General Ledger control
account.
This Resolution adopted on this 28th day of September, 2010 after motion, second and
majority vote favoring adoption.
ATTEST: :
DWIGHT E.BROCK, CLERK
BOARD OF COUNTY COMMISSIONERS
OF COLLIER COUNTY, FLORIDA
By:
)'\.I ~ L0, (y~Q,<
FRED W. COYLE, CHAIR' AN
~1~)10-~
Jenn r B. White
Assistant County Attorney
2