Agenda 12/13/2016 Item #16C1 16.C.1
12/13/2016
EXECUTIVE SUMMARY
Recommendation to approve a Resolution removing uneollectible accounts receivable and their
respective balances from the financial records of Collier County Public Utilities Department in the
amount of$14,126.36.
OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for prior years to
accurately represent the true asset balances.
CONSIDERATION: Accounts receivable management includes the periodic recognition of bad debt
expense in the financial records for accounts that have been identified as uncollectible. All amounts
recommended for removal from the accounts receivable balances exceed the four year statute of
limitations for collection, or, for commercial can accounts, where the registered entity has gone out of
business.
The annual review of all accounts receivable balances as of September 30, 2016, within the Collier
County Water-Sewer District (CCWSD) was completed as part of the Fiscal 2016 year-end reports.
Collection efforts for receivable balances included in this recommendation have been exhausted. A
summary by write-off category for each receivable balance follows.
Write Off Summary
Account Type Exceeds Out of Administrative Total
Statute of Business Fee Waived
Limitations
Fund 408 Water/Sewer Bankruptcy $2,626.08 $2,626.08
Accounts
Fund 408 Water/Sewer Accounts $10,369.77 $10,369.77
Fund 408 Miscellaneous Billing $ 300.00 $ 300.00
Fund 473 Mandatory Collections $830.51 $830.51
Totals $12,995.85 $830.51 $ 300.00 $14,126.36
Fund (408)-Water/Sewer Accounts Receivable
The accounts receivable balance of$2,626.08 represents six utility account balances for customers that
have declared bankruptcy. The balances are more than four years old, exceeding the statute of limitation
for collection. In addition, there are 18 accounts totaling $10,369.77. This total represents the unpaid
balance as of September 30, 2016, that exceed the statute of limitations for collection primarily for
existing homes with certificates of occupancy that continue to accrue base charges though no
consumption has registered(and therefore considered abandoned).
Miscellaneous Billing
The accounts receivable balance in the amount of $300.00 is comprised of an invoice issued to a
contractor for repairs to damaged infrastructure (water and sewer lines, etc.), including internal costs for
staff time, equipment, and materials used to make the necessary repairs. The lien rights afforded to the
CCWSD arising from a failure by a property owner to pay water or sewer services is not available in
cases where CCWSD infrastructure is buried in the right of way. Administrative fees have been waived.
Solid Waste Commercial Can Accounts
The accounts receivable balance of$830.51 represents five solid waste commercial can accounts where
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16.C.1
12/13/2016
the customer has gone out of business.
FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expenses in -
• CCWSD Operating Fund(408)by$13,295.85
• Mandatory Collections Fund(473)by$830.51
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is in conformance
with Resolution No. 2006-252, and as such is approved as to form and legality. This item requires
majority vote for approval. -JAK
RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of
the Collier County Water-Sewer District, approves a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of the Collier County Public Utilities
Department in the amount of$14,126.36; and, approves a total write-off in the amount of$14,126.36.
Prepared by: Teresa Riesen,Revenue Manager, Financial Operations Division
ATTACHMENT(S)
1. Resolution 2016- (PDF)
2. Exhibit 1 Account Balance detail (PDF)
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16C.1
12/13/2016
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.1
Item Summary: Recommendation to approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of Collier County Public Utilities
Department in the amount of$14,126.36.
Meeting Date: 12/13/2016
Prepared by:
Title: Operations Analyst—Public Utilities Operations Support
Name: Heather Sweet
11/04/2016 2:39 PM
Submitted by:
Title: Operations Analyst—Public Utilities Operations Support
Name: Heather Sweet
11/04/2016 2:39 PM
Approved By:
Review:
'�. Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 11/07/2016 10:24 AM
Public Utilities Department Margie Hapke Additional Reviewer Completed 11/07/2016 11:34 AM
Public Utilities Operations Support Teresa Riesen Additional Reviewer Completed 11/10/2016 8:37 AM
Public Utilities Department Heather Bustos Level 1 Division Reviewer Completed 11/10/2016 8:56 AM
Public Utilities Department George Yilmaz Level 2 Division Administrator Review Completed 11/15/2016 4:38 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/16/2016 10:57 AM
County Attorneys Office Jeffrey A.Klatzkow Level 3 County Attorneys Office Review Completed 11/16/2016 3:27 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 11/21/2016 9:19 AM
County Manager's Office Leo E.Ochs Level 4 County Manager Review Completed 11/28/2016 9:56 AM
Board of County Commissioners MaryJo Brock Meeting Pending 12/13/2016 9:00 AM
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16.C.1.a
RESOLUTION NO.2016-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AS EX-OFFICIO THE GOVERNING d
.71
BOARD OF THE COLLIER COUNTY WATER-SEWER DISTRICT, TO ;
REMOVE UNCOLLECTABLE ACCOUNTS RECEIVABLES FROM
ACTIVE ACCOUNTS RECEIVABLE FINDING THAT DILIGENT
EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS AND THE
ACCOUNTS ARE NOT COLLECTIBLE.
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WHEREAS, pursuant to Resolution No. 2006-252, the Board of County Commissioners
has established a procedure to remove past due accounts from active accounts receivable by
Resolution where diligent efforts at collection have proved unsuccessful; and
WHEREAS,the Financial Operations Division has identified delinquent accounts within
Fund 408 (Water/Sewer) comprising a total amount of$13,295.85, which are uncollectable as a
result of a declaration of bankruptcy, an expiration of the statute of limitations or because the E
accounts were not otherwise transferred upon a change of the ownership of the property; and
WHEREAS, the Financial Operations Division has identified five (5) delinquent
accounts in Fund 473 (Solid Waste Mandatory Collections) in the total amount of$830.51 that o
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are uncollectable because the customers for those accounts are no longer doing business; and tr
WHEREAS, the County is unable to obtain reimbursement for payments owed despite c
its diligent collection efforts. a
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that:
7
The Board fords that Collier County made diligent efforts to collect the following
accounts receivable:
Fund 408 (Water/Sewer) - $13,295.85
Fund 473 (Solid Waste Mandatory Collections) - $830.51
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THIS RESOLUTION ADOPTED this 13th day of December 2016, after motion, second and
majority vote.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E BROCK, CLERK COLLIER COUNTY, FLORIDA
By: By:
, DEPUTY CLERK DONNA FIALA, CHAIRMAN
1 '
Appra\into form and legality: 0
Jeffrey ,k atzkov.
COUllti' : t1or net
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