Agenda 09/27/2016 Item #16D 4 16.D.4
09/27/2016
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible receivables in the amount
of $5,381.29 from the financial records of the Parks and Recreation Division in accordance with
Resolution No. 2006-252 and authorize the Chair to execute attached Resolution.
OBJECTIVE: For the Board to authorize the Finance Division to remove uncollectible accounts
receivable in the amount of$5,381.29.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by
Resolution No. 2006-252 during each fiscal year end. After exhausting research efforts by both the
Division and a collection agency, staff will discontinue efforts to collect the list of miscellaneous
receivables attached as an exhibit to this Executive Summary. Transactions have been in collection for at
least one year. Diligent efforts have been made to collect these past due amounts.
The Division's programs and services generated approximately $2,158,510 in revenue in the past fiscal
year. The 54 records to be removed related to our childcare program, rentals, memberships and other
miscellaneous programs, constitute approximately 0.001% of the generated annual revenue.
This review is performed on an annual basis by the Parks and Recreation Division staff to be in
compliance with Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount
of $5,381.29 from several Parks and Recreation Funds and cost centers (see attachment for details of
accounts to be adjusted).
Amounts by Fund to be removed can be summarized as follows:
Fund Amount Owed
001 $ 30.00
111 $ 4,884.42
130 $ 466.87
Total $ 5,381.29
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
Executive Summary.
LEGAL CONSIDERATIONS: The County Attorney has reviewed this item and approved it as to form
and legality. Majority support is required for approval. -JAK
RECOMMENDATION: That the Board of County Commissioners approves and authorizes the removal
of uncollectible accounts receivables from the financial records of the Parks and Recreation Division in
accordance with Resolution No. 2006-252 and authorizes the Chairman to execute the Resolution.
Prepared by: Natali Betancur, Operations Analyst, Parks and Recreation Division, Public Services
Department
ATTACHMENT(S)
1.Resolution 2006-252 (PDF)
I Packet Pg. 911
16.D.4
09/27/2016
2. AR Master List (PDF)
3. Resolution 2016- (PDF)
I Packet Pg.912
1 6.D.4
09/27/2016
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.4
Item Summary: Recommendation to approve and authorize the removal of uncollectible
receivables in the amount of$5,381.29 from the financial records of the Parks and Recreation Division in
accordance with Resolution No. 2006-252 and authorize the Chair to execute attached Resolution.
Meeting Date: 09/27/2016
Prepared by:
Title: Operations Analyst—Parks &Recreation
Name:Natali Betancur
08/10/2016 11:28 AM
Submitted by:
Title: Division Director-Parks &Recreation—Parks &Recreation
Name: Barry Williams
08/10/2016 11:28 AM
Approved By:
Review:
Public Services Department Amanda O.Townsend Level 1 Originator Add Reviewer Completed 08/15/2016 2:31 PM
Parks&Recreation Barry Williams Level 1 Originator Add Reviewer Completed 08/15/2016 2:32 PM
Parks&Recreation Ilonka Washburn Level 1 Originator Add Reviewer Completed 08/15/2016 3:57 PM
Public Services Department Hailey Margarita Alonso Level 1 Division Reviewer Completed 09/06/2016 2:20 PM
Public Services Department Steve Carnell Level 2 Division Administrator Review Completed 09/07/2016 8:17 AM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 09/07/2016 8:49 AM
Budget and Management Office Ed Finn Level 3 OMB 1st Reviewer 1-4 Completed 09/07/2016 9:26 AM
County Attorneys Office Jeffrey A.Klatzkow Level 3 County Attorneys Office Review Completed 09/07/2016 11:22 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/18/2016 9:01 PM
Board of County Commissioners MaryJo Brock Meeting Pending 09/27/2016 9:00 AM
I Packet Pa. 913
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RESOLUTION NO.2006- 252
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANIOUS RECEIVABLES
WHEREAS, it is the responsibility of each department to manage the collection
of miscellaneous accounts receivable.
WHEREAS, the Independent Auditor's Management Letter prepared by KPMG
for the fiscal year ending September 30, 2004 revealed the following system wide
deficiency, "the Board of County Commissioners does not follow-up on delinquent
miscellaneous receivables. "
WHEREAS, on February 8,2006, County Manager James V. Mudd informed the
Inspector General of the State of Florida, Ms. Annette C. Kittrell, that a procedure to
monitor delinquency and collectabilty of miscellaneous receivables, including a write-off
procedure,will be implemented by September 30, 2006.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, THAT:
The Board of County Commissioners hereby approves these Procedures for
Managing Miscellaneous Receivables.
THIS RESOLUTION is adopted after motion, second, and majority vote
favoring adoption this.249 th day of, m Ger 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E.BROCK, Clerk COLLIER COUNTY, FLORIDA
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By (.LL
By:
Aitsu Cler
�_ Frank Halas,Chairman
Sipe ttir itl s
Approve as tai rpm and legal sufficiency:
illiam ountford,Assi = t County Attorney
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Procedures for Managing Miscellaneous Receivables
It is the responsibility of each department to manage the collection of their accounts
receivable. The following shall be collection procedures for managing miscellaneous
receivables. This procedure excludes those areas covered elsewhere by resolution,
ordinance, and/or by separate policy.
A. A past-due notice will be sent 30-days after due date.
B. 30-days after the first past due notice is sent(60-days past original due date)a
second past due notice will be sent.
C. After a 10-day grace period following the second past due notice(70-days past
original due date), the account will be sent to the county's contracted collection
agency.
D. When, at any stage during the billing and collection procedure,a notice is
returned because the Postal Service can not effectuate delivery, staff shall make
reasonable efforts to ascertain the correct mailing address.
E. Nothing contained in this section shall preclude reasonable telephone or other
appropriate contact for billing and collection purposes, in accordance with
applicable laws.
F. A reasonable and customary payment plan may be made available to all service
recipients or reasonable parties. Should the service recipient or reasonable party
at any point fail to meet the terms or conditions of the payment plan, the unpaid
balance shall be administered in accordance with this section.
G. Prior to the end of each fiscal year,county department directors shall review all
past due accounts and approve the discontinuance of collection efforts for those
receivables that appear to be uncollectible, and report such accounts to the Board
of County Commissioners.
H. The Board may,after reviewing these past due accounts and after finding that
diligent efforts at collection have proved unsuccessful, remove these past due
accounts from active accounts receivable in accordance with generally accepted
accounting procedures and pursuant to law by Resolution.
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Page 1
Collection Accounts
Status Name Date Date Sent to Collections Fiscal
Year
Balance
Due
Fund Cost Center Program Type
Active Frederic, Gybonce #189437 7/8/2014 11/6/2014 FY14 $71.00 111 ENCP 156381 Summer Camp
Active Gideon, Michael #006291 1/28/2014 11/6/2014 FY14 $46.80 111 ENCP 156381 After School
Active Campbell, Calesia 08/11/14 12/5/2014 FY15 $19.80 111 ENCP 156381 Summer Camp
Active Valdez, Angel 08/11/14 12/5/2014 FY15 $11.00 111 ENCP 156381 Summer Camp
Active Sinpes, Ronald #192323 11/7/2014 02/10/15 FY15 $147.80 111 ENCP 156381 After School
NSF Wignall, Selika #190683 8/5/2014 02/10/15 FY15 $100.00 111 ENCP 156381 After School
Active Pickering, Stephen 12/19/2012 3/17/2015 FY15 $258.50 111 ENCP 156381 After School
Active Grosstick, Megan #180599 12/19/14 5/7/2015 FY15 $100.00 111 ENCP 156381 After School
Active Hutson, Jessica #190052 01/29/15 5/7/2015 FY15 $4.73 111 ENCP 156381 After School
Active Garzia, Hilda #171494 3/9/2015 8/24/2015 FY15 $66.54 111 ENCP 156381 After School
Active Gomez, Jennifer #151782 3/9/2015 8/24/2015 FY15 $71.28 111 ENCP 156381 After School
Active JeanBaptiste, Rodmael #120113 9/3/2010 8/24/2015 FY15 $247.74 111 ENCP 156381 After School
Active Louisana, Derice #155069 1/5/2013 8/24/2015 FY15 $80.00 111 ENCP 156381 After School
Active Dimas, Hortencia #158998 7/3/2014 11/6/2014 FY14 $300.00 111 IMCP 156343 Summer Camp
Active Dillard, Erica 08/21/14 12/5/2014 FY15 $13.86 111 IMCP 156343 Summer Camp
Active Marshall, Stephanie 08/21/14 12/5/2014 FY15 $27.06 111 IMCP 156343 Summer Camp
Active Geronimo, Alicia 11/21/2014 3/17/2015 FY15 $52.50 111 IMCP 156343 After School
Active Rubio, Elizabeth 1/2/2013 3/17/2015 FY15 $5.05 111 IMCP 156343 After School
Active Palafox, Tiffany #158506 8/24/2012 8/24/2015 FY15 $68.00 111 IMCP 156343 Summer Camp
NSF Martinez, Diane #146810 6/12/2014 02/10/15 FY15 $21.20 111 IMSC 156349 Misc. Programs
Active Rodriguez, Diana #173674 10/14/2013 02/10/15 FY15 $21.20 111 IMSC 156349 Misc. Programs
Active Jolly, Teresa 5/23/2014 09/08/14 FY14 $50.00 111 MHCP 156395 After School
Active Flynn, Lacey #176761 7/8/2014 11/6/2014 FY14 $23.00 111 MHCP 156395 Summer Camp
Active Porter, Courtney #153361 7/18/2014 11/6/2014 FY14 $104.00 111 MHCP 156395 Summer Camp
Active Rosales, Magalys #188674 7/18/2014 11/6/2014 FY14 $90.00 111 MHCP 156395 Summer Camp
Active Hernandez, Jessenia 08/06/14 12/5/2014 FY15 $43.00 111 MHCP 156395 Summer Camp
Active Cates, James #169418 10/3/2014 02/10/15 FY15 $52.50 111 MHCP 156395 After School
Active Smith, Nicole 11/7/2014 3/17/2015 FY15 $200.00 111 MHCP 156395 After School
Active Murray, Sonja #191680 2/23/2015 8/24/2015 FY15 $60.61 111 MHCP 156395 After School
Active Sundstrom, Ken #082501 3/10/2015 8/24/2015 FY15 $32.80 111 MHCP 156395 After School
Active Joseph, Claudette 5/9/2014 09/08/14 FY14 $100.00 111 VTCP 156380 After School
Active Urena, Wendy 5/23/2014 09/08/14 FY14 $50.00 111 VTCP 156380 After School
Active Bettencourt, Renee #187826 7/3/2014 11/6/2014 FY14 $367.50 111 VTCP 156380 Summer Camp
Active Hernandez, Leah 128562 7/3/2014 11/6/2014 FY14 $570.00 111 VTCP 156380 Summer Camp
Active Lopez, Liliet #187831 7/18/2014 11/6/2014 FY14 $183.75 111 VTCP 156380 Summer Camp
Active Miranda, Barbara #070200 7/3/2014 11/6/2014 FY14 $300.00 111 VTCP 156380 Summer Camp
Active Miranda, Beatriz #029826 7/18/2014 11/6/2014 FY14 $134.75 111 VTCP 156380 Summer Camp
Active Ramos, Becky 08/12/14 12/5/2014 FY15 $16.25 111 VTCP 156380 Summer Camp
Active Hoffman, Sheldon 11/5/2014 3/17/2015 FY15 $63.60 111 VTCP 156380 Misc. Programs
Active Quiroz, Yadira #191244 12/19/14 5/7/2015 FY15 $50.00 111 VTCP 156380 After School
Active Boyle, Dawn #185288 7/8/2014 11/6/2014 FY14 $20.00 111 VYCP 156390 Summer Camp
Active Croce, John #188410 7/7/2014 11/6/2014 FY14 $225.00 111 VYCP 156390 Summer Camp
NSF Bernal, Annette #188521 7/3/2014 2/10/2015 FY14 $150.00 111 VYCP 156390 Summer Camp
Active Sanchez, Ericka 3/22/2013 3/17/2015 FY15 $200.00 111 VYCP 156390 After School
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Active Naples Fitness Boot Camp #137184 11/21/2012 8/24/2015 FY15 $63.60 111 VYCP 156390 Misc. Programs
Active Martinez, Wesley #18436 2/6/2014 6/5/2014 FY14 $16.00 130 GGCC 157710 Misc. Programs
Active Nieves, Jose A. #043904 6/24/2014 10/3/2014 FY14 $44.00 130 GGCC 157710 Summer Camp
Active Chao, Carmen #186365 7/18/2014 11/6/2014 FY14 $176.25 130 GGCC 157710 Summer Camp
Active Delgado, Angela #190865 7/29/2014 11/6/2014 FY14 $85.00 130 GGCC 157710 Summer Camp
Active Ochoa, Kayla #187398 7/18/2014 11/6/2014 FY14 $20.00 130 GGCC 157710 Summer Camp
Active Flores, Victor 11/25/2014 3/17/2015 FY15 $6.72 130 GGCC 157710 Summer Camp
Active Cordova, Michelle #142776 12/5/2014 8/24/2015 FY15 $50.00 130 GGCC 157710 After School
Active Miriam Performance Dance #171009 11/13/2012 8/24/2015 FY15 $68.90 130 GGCC 157710 Misc. Programs
Active Fitzerald's Pub 4.17.14 (186903)4/24/2014 8/1/2014 FY14 $30.00 001 NCRP Athletic 156344 Misc. Programs
$5,381.29
16.D.4.c
RESOLUTION NO. 2016-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE UNCOLLECTIBLE
ACCOUNTS RECEIVABLE FROM PARKS AND RECREATION
DEPARTMENT ACTIVE ACCOUNTS RECEIVABLE, FINDING THAT
DILIGENT EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS
AND THE FUNDS ARE NOT COLLECTIBLE OR OTHERWISE REQUIRE
REMOVAL FROM COUNTY FINANCIAL RECORDS.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County
Commissioners has established a procedure to remove past due uncollectible accounts from
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Parks and Recreation Department active accounts receivable where diligent efforts at
collection have proved unsuccessful; and
WHEREAS, Collier County Parks and Recreation Department has attempted,
without success, to research accounts for the past year to collect on past due accounts o
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relating to the childcare program, rentals, memberships, and other miscellaneous
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programs. The total amount of uncollectible accounts receivable is $5,381.29. cc
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NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
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1. The Board finds that Collier County Parks and Recreation Department has
made diligent efforts to collect the total debt amount by researching the balances and a_
reviewing any applicable records for further information.
2. Despite diligent efforts, Collier County is not able to collect the debts and has
determined that $5,381.29 of the total transactions are uncollectible and not active
accounts receivable.
3. The Board finds that the total amount of $5,381.29 may be removed from
active accounts receivable in accordance with generally accepted accounting procedures
and pursuant to law.
[16-PKR-00666/1281257/1] 1
I Packet Pg.918 I
16.D.4.c
THIS RESOLUTION ADOPTED after motion, second and majority vote on this
day of , 2016.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By: By:
, Deputy Clerk DONNA FIALA, CHAIRMAN
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I Packet Pa.919