Agenda 10/13/2015 Item #16D 5�1
10/13/2015 16.D.5.
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible receivables in the amount
of $5,211.87 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 $5,211.87.
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 $2,917,500 annually in revenue in the
past fiscal year. The 35 records to be removed related to our childcare program, rentals, memberships and
other miscellaneous programs, constitute approximately 0.002% 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 $5,211.87 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:
Amounts by Fund
Amount Owed
001
$ 995.00
111
$ 4,064.99
130
$ 151.88
Total
$ 5,211.87
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
Executive Summary.
LEGAL CONSIDERATIONS: This item has been approved as to form and legality and requires
majority vote for approval. — CMG
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
Attachments: 1) AR Master List; 2) Resolution 2006 -252; and 3) Resolution 2015-
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10/13/2015 16.D.5.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.5.
Item Summary: Recommendation to approve and authorize the removal of uncollectible
receivables in the amount of $5,211.87 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: 10/13/2015
Prepared By
Name: BetancurNatali
Title: Operations Analyst, Public Services Department
9/9/2015 9:50:46 AM
Approved By
Name: WashburnIlonka
Title: Manager - Park Operations, Public Services Department
Date: 9/11/2015 2:33:41 PM
Name: WilliamsBarry
Title: Division Director - Parks & Recreation, Public Services Department
Date: 9/14/2015 10 :47:33 AM
Name: TownsendAmanda
Title: Division Director - Operations Support, Public Services Department
Date: 9/14/2015 4:21:24 PM
Name: GreeneColleen
Title: Assistant County Attorney, CAO General Services
Date: 9/15/2015 1:31:51 PM
Name: CarnellSteve
Title: Department Head - Public Services, Public Services Department
Date: 9/22/2015 2:39:26 PM
Name: GreeneColleen
Title: Assistant County Attorney, CAO General Services
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Date: 9/22/2015 3:13:20 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 9/23/2015 11:19:32 AM
Name: FinnEd
10/13/2015 16.D.5.
Title: Management/Budget Analyst, Senior, Office of Management & Budget
Date: 9/29/2015 3:48:15 PM
Name: CasalanguidaNick
Title: Deputy County Manager, County Managers Office
Date: 10/1 /2015 l :22:00 PM
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10/13/2015 16.D.5.
RESOLUTION NO. 2006_ 2 5 2
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANTIOUS 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 n
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 thisalo m day of5_ 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By u�r Cler � By: -
i a : t0 Frank Halas, Chairman
:ion t� ''"�.,,
Approved as % and legal sufficiency:
i " 01�,, — —I/-" J
illiam ountford, Assi t County Attorney
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� 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 I O -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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RESOLUTION NO. 15-
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
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 relating to the n
childcare program, rentals, memberships, and other miscellaneous programs. The total
a►nount of uncollectible accounts receivable is $5,211.87.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
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 reviewing any
applicable records for further information.
2. Despite diligent efforts. Collier County is not able to collect the debts and has
determined that $5,211.87 of the total transactions are uncollectible and not active
accounts receivable.
[ 15- PKR- 00576/1208174/11 1
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10/13/2015 16.D.5.
3. The Board finds that the total amount of $5,211.87 may be removed from active
accounts receivable in accordance with generally accepted accounting procedures and
pursuant to law.
This Resolution adopted after motion, second and majority vote, this
day of , 2015.
ATTEST:
DWIGHT E. BROCK, CLERK
By:
As Deputy Clerk
Approved as to form and legality.
(D'-o-11ecn M. Greene
Assistant County Attorney
15- PKR - 0057617
BOARD OF COUNTY COMMISSIONERS
OF COLLIER COUNTY, FLORIDA
TIM NANCE, Chairman
[15- PKR - 00576/1208174/1) 2
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