Agenda 10/25/2016 Item #16E 4 16.E.4
10/25/2016
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible accounts receivables in the
amount of$313.05 from the financial records of the Human Resources Division in accordance with
Resolution No.2006-252 and authorize the Chairman to execute the attached Resolution.
OBJECTIVE: For the Board to authorize the Clerk's Finance to remove uncollectible accounts
receivable in the amount of$313.05.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by
Resolution No. 2006-252 during each fiscal year end. Following diligent efforts to collect these past due
amounts, the Division has determined that the list of miscellaneous receivables attached to this Executive
Summary are uncollectable. These transactions have been in accounts receivables with collection efforts
for at least one year.
This review is performed on an annual basis by the Human Resources Division staff in compliance with
Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount
of$313.05 from the Human Resources cost center 001-121810.
GROWTH MANAGEMENT IMPACT: There is no 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 majority vote for approval. -JAK
RECOMMENDATION: That the Board of County Commissioners approves and authorizes the removal
of uncollectible accounts receivables in the amount of$313.05 from the financial records of the Human
Resources Division in accordance with Resolution No. 2006-252 and authorizes the Chairman to execute
the attached Resolution.
Prepared by: Amy Lyberg, Director,Division of Human Resources
ATTACHMENT(S)
1.Resolution 2016-xx Remove Aged HR Account Receivables (PDF)
2.BCC Resolution 2006-252 (PDF)
3.Uncollectible Accounts Receivable Log Human Resources (PDF)
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16.E.4
10/25/2016
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.E.4
Item Summary: Recommendation to approve and authorize the removal of uncollectible accounts
receivables in the amount of $313.05 from the financial records of the Human Resources Division in
accordance with Resolution No. 2006-252 and authorize the Chairman to execute the attached Resolution.
Meeting Date: 10/25/2016
Prepared by:
Title: Division Director-Human Resources—Human Resources
Name: Amy Lyberg
10/05/2016 9:07 PM
Submitted by:
Title: Division Director-Human Resources—Human Resources
Name: Amy Lyberg
10/05/2016 9:07 PM
Approved By:
Review:
Administrative Services Department Pat Pochopin Level 1 Division Reviewer Completed 10/10/2016 9:01 AM
Administrative Services Department Len Price Level 2 Division Administrator Review Completed 10/10/2016 3:05 PM
County Attorney's Office Jeffrey A.Klatzkow Level 2 Attorney Review Completed 10/12/2016 10:22 AM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 10/11/2016 8:55 AM
Office of Management and Budget Laura Wells Additional Reviewer Completed 10/11/2016 2:47 PM
County Attorney's Office Jeffrey A.Klatzkow Level 3 County Attorney's Office Review Completed 10/12/2016 10:26 AM
County Manager's Office Leo E.Ochs Level 4 County Manager Review Completed 10/14/2016 12:55 PM
Board of County Commissioners MaryJo Brock Meeting Pending 10/25/2016 9:00 AM
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I 6.E.4.a
RESOLUTION NO. 2016 - a
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE AGED ACCOUNTS
RECEIVABLE FROM 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 THE FINANCIAL RECORDS OF THE
COLLIER COUNTY HUMAN RESOURCES DIVISION.
WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners
(Board) has established a procedure to remove past due accounts from active accounts receivable
where diligent efforts at collection have proved unsuccessful; and .n
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WHEREAS, the Collier County Human Resources Division has diligently attempted,
without success, to collect on past-due accounts totaling S313.05 relating to services and
records provided to customers. o
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NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: L
1. The Board finds that the Collier County Human Resources Division has made
diligent efforts to collect the total debt amount by researching the balances and reviewing any
applicable records for further information. a
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2. Despite diligent efforts, it is not able to collect the debts but is able to determine that
these accounts are uncollectible.
3. The Board finds that the total amount of $313.05 may be removed from active o
accounts receivable in accordance with generally accepted accounting procedures and pursuant
to law by Resolution.
THIS RESOLUTION ADOPTED after motion, second and majority vote, this day a,
of , 2016.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK OF COLLIER COUNTY, FLORIDA x
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By By:
, Deputy Clerk DONNA FIALA, CHAIRMAN
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Approved as to form and legality:
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Jeffrey A. Klatzkow, County Attorney
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RESOLUTION NO.2006- 252
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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,?!, th day of:5090,6er 2006.
ATTEST • BOARD OF COUNTY COMMISSIONERS
DWIGHT E.BROCK, Clerk COLLIER COUNTY,FLORIDA
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Approve asto and legal sufficiency:
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Procedures for Mana2in2 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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