Agenda 02/25/2014 Item #16A102/25/2014 16.A.10.
EXECUTIVE SUMMARY
Recommendation to authorize the removal of aged accounts receivable in the amount of $74,464.45
considered uncollectible or should otherwise be removed from the financial records of the Growth
Management Division Construction and Maintenance departments in accordance with Resolution
2006 -252.
OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the Finance Department to
write off old accounts receivable and other accounting inaccuracies in the amount of $74,464.45
considered uncollectible related to the GMD Construction and Maintenance (C &M) departments in order
to reflect proper accounts receivable balances in the county financial records.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by
Resolution 2006 -252 during each fiscal year end. After exhausting research efforts on several old
transactions (dating as far back as 1994) which include Trade Receivables and Non - Sufficient Funds
(NSF) checks, staff will discontinue efforts to collect the list of miscellaneous receivables attached as an
exhibit to this Executive Summary. From a list of 67 items totaling $3,144,355.78, it is the opinion of
Staff that receivables of $3,069,891.33 remaining on the financial records are likely to be collected at this
time, and more accurately reflect year -end accounts receivable balances for the GMD C &M departments.
The 49 records totaling $74,464.45 to be removed constitute 2.37% of the total balance of accounts
receivable for the C &M departments (average item amount of $1,519.68). All items requested for
removal are aged at least 5 years.
Of the 49 records to be removed, six relate to permits within Transportation Impact Fee Funds which total
$14,729.93. These items are not uncollectible, but rather receivables that were never removed from the
records when new /revised permits were issued, or the permits have expired and the receivable is no
longer valid. These items, with the exception of two from 1994, were all able to be tracked and validated
as not being true outstanding amounts. These are considered "errors" since a permit applicant may have
paid a different amount for a revision to a permit without the old invoiced amount being removed from
the financial records.
This exercise will be performed on an annual basis in the future by the GMD C &M Department staff to
be in compliance with the BCC adopted Resolution 2006 -252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $74,464.45 to remove the
uncollectible and other erroneous transaction amounts from several GMD Funds and cost centers (see
attachment for details of accounts to be adjusted).
Amounts by Fund to be removed can be summarized as follows:
101
$
49,518.79
112
$
10,195.73
325
$
20.00
331
$
1,379.00
333
$
3,904.00
336
$
438.00
338
$
4,437.00
339
$
4,571.93
Total
$
74,464.45
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
Executive Summary.
Packet Page -367-
LEGAL CONSIDERATIONS: This item is approved as to form and legality, and req 2/25/2014 16.A.10.
vote for Board approval. - SAS
RECOMMENDATION: For the Board of County Commissioners to authorize the removal of aged
accounts receivable and other accounting inaccuracies considered uncollectible from the financial records
of the Growth Management Division Construction and Maintenance departments in accordance with
Resolution 2006 -252.
Prepared by: Allison Kearns, Financial & Operational Support Manager, GMD C &M Department
Attachments: 1) NSF and Misc AR GMD C -M YE FY13; and 2) Resolution AR C -M GMD YE FY13 3)
Resolution 2006 -252
Packet Page -368-
2/25/2014 16.A.10.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.A.16.A.10.
Item Summary: Recommendation for the Board of County Commissioners to authorize
the removal of aged accounts receivable in the amount of $74,464.45 considered uncollectible
or should otherwise be removed from the financial records of the Growth Management
Division Construction and Maintenance departments in accordance with Resolution 2006 -252.
Meeting Date: 2/25/2014
Prepared By
Name: KearnsAllison
Title: VALUE MISSING
1 1/12/2013 8:43:06 AM
Approved By
Name: LynchDiane
Title: Supervisor - Operations, Road Maintenance
Date: 2/4/2014 10:39:37 AM
Name: ShueGene
Title: Director - Operations Support, Transportation Administration
Date: 2/4/2014 11:56:29 AM
Name: StoneScott
Title: Assistant County Attorney, CAO Land Use /Transportation
Date: 2/4/2014 4:45:48 PM
Name: MarcellaJeanne
Title: Executive Secretary, Transportation Planning
Date: 2/12/2014 9:05:48 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 2/13/2014 11:15:02 AM
Name: UsherSusan
Title: Management/Budget Analyst, Senior, Office of Management & Budget
Packet Page -369-
2/25/2014 16.A. 10.
Date: 2/14/2014 4:49:22 PM
Name: FinnEd
Title: Management/Budget Analyst, Senior, Transportation Engineering & Construction Management
Date: 2/18/2014 11:28:48 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 2/18/2014 12:21:32 PM
Packet Page -370-
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2/25/2014 16.A.10.
RESOLUTION NO. 2014 -
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 No. 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 attempted to research and collect 49 transactions 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 5 years.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The Board finds that Collier County 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 County was not able to collect the debt but was able to
determine $ 14,729.93 of the total transactions to be errors and not active accounts
receivable.
3. The Board finds that the total amount of $74,464.65 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, this day of
February, 2014.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK OF COLLIER COUNTY, FLORIDA
By:
Deputy Clerk TOM HENNING, Chairman
Page 1 of 2
Packet Page -373-
Approval as to form and legality:
Scott Stone
IMP
Assistant County Attorney
CP \13 -CMD- 00108 \12
Page 2 of 2
Packet Page -374-
2/25/2014 16.A.10.
2/25/2014 16.A.10.
RESOLUTION NO. 206. 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 thisalo w day of 6Pr 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
BY By:
Qbsnutv
i Cle tp Fmk Halas, Chairman
ApproveStas7b Khi and legal sufficiency:
ill iam ountford, Assi t County Attorney
V'" Packet Page -375
2/25/2014 16.A.10.
DRAFT
Procedures for Ml anaeine 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.
Packet Page -376-