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Resolution 2015-026 RESOLUTION NO. 2015- 26 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 IDENTIFIED AS UNCOLLECTIBLE. 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 from collecting or due to contractual arrangements cannot be collected; 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 Department as un-collectible; 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 Accounts Receivable; and 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: Contractual& Gross Charges Other Amount Collection Write-Off Write- Total Billed Adjustments Net Billed Collected Net% Amount Off% Accounts FY11 20,531,496.75 5,842,322.14 14,689,174.61 9,178,829.25 62% 5,510,345.36 38% 7,102 2. The Board authorizes staff to remove 7,102 individual accounts and their respective balances for a total of 55,510.345.36 from the Board's Emergency Medical Services Fund. Same amount will be removed from the Accounts Receivable General Ledger control account, and the Allowance for Doubtful Accounts General Ledger control account in the Board's Emergency Medical Services Fund. This Resolution adopted on this\046-\ day of February 2015 after motion, second and majority vote favoring adoption. ATTEST: BOARD OF COUNTY COMMISSIONERS D W I.Cill"f El'BROCK, CLERK OF COLLIER COUNTY, FLORIDA ...........— By es:efee_ t as to Chairman Aft Deputy Ellerk-r " ' Tim Nance, Chairman . s' $ signature only. ‘ i '', rm and legality: 4dit fill A Illti fa i 1.... ask Jeffr.; latz ow 1 Coun , +Arne> 2