Agenda 12/12/2017 Item #16D 112/12/2017
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of aged accounts receivable in the
amount of $151,037.56, considered uncollectible or should otherwise be removed from the financial
records of the Collier County Public Library in accordance with Resolution No. 2006-252.
OBJECTIVE: To reflect proper accounts receivable balances in the County’s financial records by
writing off uncollectible debt.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collectio n is required by
Resolution No. 2006-252 at each fiscal year-end.
Of the nearly 2.4 million library materials checked out during FY 2012-2013, approximately 0.16% were
not returned by borrowers. 99.84% were returned. The value of the materials and the processing fees
incurred on these materials is $81,409.16. Additionally, $69,628.40 in overdue fines was not paid on
25,697 materials that were returned late by library patrons. Total amount unpaid is $151,037.56.
After extensive research efforts on several old transactions, which include fines for overdue charges not
paid and money owed for items not returned, staff recommends that it discontinue efforts to collect the
miscellaneous receivables listed in the attached exhibit to this Executive Summary.
This review is performed annually by the Collier County Public Library in compliance with Resolution
No. 2006-252.
FISCAL IMPACT: This action has no impact upon the FY 2018 budget because these actions cover
uncollectable revenues from prior years. This action will allow The Clerk of Court's Finance section to
write off the bad debt from the accounting records.
GROWTH MANAGEMENT IMPACT: None.
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: To approve the proposed resolution authorizing the removal of aged accounts
receivable in the amount of $151,037.56, considered uncollectible from the financial records of the
Collier County Public Library in accordance with Resolution No. 2006-252.
Prepared By: Tanya Williams, Library Director, Library Division
ATTACHMENT(S)
1. Aged Accounts_FY 2013 (XLSX)
2. Resolution - Aged Receivables (PDF)
3. Resolution 2006_252 (PDF)
12/12/2017
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.1
Doc ID: 3924
Item Summary: Recommendation to adopt a resolution authorizing the removal of aged accounts
receivable in the amount of $151,037.56, considered uncollectible or should otherwise be removed from
the financial records of the Collier County Public Library in accordance with Resolution No. 2006-252.
Meeting Date: 12/12/2017
Prepared by:
Title: Administrative Assistant – Library
Name: Karen Tibbetts
10/11/2017 11:18 AM
Submitted by:
Title: Assistant Division Director - Library – Library
Name: Tanya Williams
10/11/2017 11:18 AM
Approved By:
Review:
Library Tanya Williams Additional Reviewer Completed 10/11/2017 11:56 AM
Operations & Veteran Services Sean Callahan Additional Reviewer Completed 10/11/2017 3:59 PM
Public Services Department Todd Henry Level 1 Division Reviewer Completed 10/23/2017 8:04 AM
Public Services Department Steve Carnell Level 2 Division Administrator Review Completed 11/21/2017 4:08 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/21/2017 4:38 PM
County Attorney's Office Scott Teach Level 3 County Attorney's Office Review Completed 11/21/2017 5:58 PM
Budget and Management Office Mark Isackson Additional Reviewer Completed 11/28/2017 3:03 PM
County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 11/29/2017 12:00 PM
Board of County Commissioners MaryJo Brock Meeting Pending 12/12/2017 9:00 AM
Fees Owed/Materials Not Returned 81,409.16$
Fines Only (Overdues)69,628.40$
Total 151,037.56$
FY13 System-wide Circulation 2,404,290
25,697 3,810 0.16%
Number of Items Overdue/Fines
Not Paid
Number of Items Not
Returned
Percentage of items checked-out, but
not returned
RESOLUTION NO. 2017-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE PAST 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 COUNTY FINANCIAL RECORDS.
WHEREAS, pursuant to Resolution 2006-252, the Board of County Commissioners has
established a procedure to remove past due accounts from active accounts receivable where diligent
efforts at collection have proved unsuccessful; and
WHEREAS, Collier County Public Library attempted to research and collect $81,409.16 for
materials not returned and overdue fines and $69,628.40 for overdue fines of materials returned by
patrons listed within active accounts receivable records and determined the accounts to have little
information to make the collection successful; and
WHEREAS, all items requested for removal are aged at least five years; and
WHEREAS, the Library Advisory Board is recommending that the Board remove past aged
accounts receivable from active accounts receivable.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The Board finds that Collier County Public Library made diligent efforts to collect the total
debt amount by researching the balances and reviewing any applicable records for further information.
2. Despite diligent efforts, the Library was not able to collect the debt of materials not returned
and overdue fines of $81,409.16 or the $69,628.40 in overdue fines that were not paid on materials
returned by patrons.
3. The Board finds that the total amount of $151,037.56 may be removed from active accounts
receivable in accordance with generally accepted account procedures and pursuant to law.
THIS RESOLUTION ADOPTED after motion, second and majority vote favoring same this
14' day of November, 2017.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA
am
, Deputy Clerk
1
,17
ate— i
Jeffrey A#-0aJzkow, County Attorney
2017 Resolutit —,, ollectible Fines and Fees Collier County Public Library
Do
Penny Taylor, Chairman
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,2& m day of r� 6Pr 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By By.
moi ' � les to Frank Halas, Chairman
1run $
ApprovveStasIm WA and legal sufficiency:
illiamountford, Assi t County Attorney
DRAFT
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.