Agenda 12/09/2014 Item #16C2 12/9/2014 16.C.2.
EXECUTIVE SUMMARY
Recommendation to approve a resolution to remove uncollectible accounts receivable and their respective
balances from the financial records of the Collier County Water-Sewer District in the amount of
$64,428.56, in accordance with Resolution 2006-252.
OBJECTIVE: To remove uncollectible balances from the Accounts Receivable Ledger for prior years to
accurately represent the true asset balance for the Collier County Water-Sewer District(CCWSD).
CONSIDERATIONS: In accordance with Resolution 2006-252, staff is required to evaluate accounts
receivables on an annual basis and recommend removal of those items considered uncollectable. 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.
The annual review of all accounts receivable balances within the CCWSD as of September 30, 2014, was
completed as part of the Fiscal Year 2014 year-end reports. Collection efforts for receivable balances included in
this recommendation have been exhausted (Exhibit 1). A summary by write-off category for each receivable
balance follows.
Write Off Summary
Account Type Exceeds Statute of Limitations Total
Fund 408 Water/Sewer Bankruptcy Accounts $10,418.29 $10,418.29
Fund 408 Water/Sewer Accounts $54,010.27 $54,010.27
Total $64,428.56
Collier County Water-Sewer District Fund (408)
The accounts receivable balance of$10,418.29 represents 22 utility account balances more than four years old for
customers that have declared bankruptcy. There are another 54 accounts totaling $54,010.27 that represent the
unpaid balance as of September 30, 2014,that exceeds the statute of limitations for collection. These are primarily
for existing homes with certificates of occupancy that continue to accrue base charges though no consumption has
registered(considered abandoned).
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action.
LEGAL CONSIDERATIONS: This item is approved for form and legality and requires a majority vote for
Board approval. -JAB
FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expense in the CCWSD
Operating Fund(408)by $64,428.56.
RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of the
Collier County Water-Sewer District, approve a resolution removing uncollectible accounts receivable and their
respective balances from the financial records of the Collier County Water-Sewer District in the amount of
$64,428.56; and, approve a total write-off in the amount of$64,428.56.
PREPARED BY: Teresa Riesen,Revenue Manager,Utility Billing and Customer Service
Attachments: Exhibit 1 Account Balance detail
Exhibit 2 Resolution 2014-
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12/9/2014 16.C.2.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.C.16.C.2.
Item Summary: Recommendation to approve a resolution to remove uncollectible
accounts receivable and their respective balances from the financial records of the Collier
County Water-Sewer District in the amount of$64,428.56, in accordance with Resolution 2006-
252.
Meeting Date: 12/9/2014
Prepared By
Name: HendricksonLisa
Title: Operations Coordinator,Utilities Finance Operations
11/5/2014 10:14:21 AM
Submitted by
Title: Manager-Revenue, Utilities Finance Operations
Name: RiesenTeresa
11/5/2014 10:14:22 AM
Approved By
Name: HapkeMargie
Title: Recycling Coordinator, Solid &Hazardous Waste Management
Date: 11/5/2014 11:29:13 AM
Name: Joseph Bellone
Title: Director-Operations Support,Utilities Finance Operations
Date: 11/6/2014 1 1:24:40 AM
Name: RiesenTeresa
Title: Manager-Revenue,Utilities Finance Operations
Date: 11/10/2014 2:28:14 PM
Name: BelpedioJennifer
Title: Assistant County Attorney, CAO General Services
Date: 11/18/2014 2:39:49 PM
Packet Page -1517-
12/9/2014 16.C.2.
Name: YilmazGeorge
Title:Administrator-Public Utilities,Public Utilities Division
Date: 11/19/2014 9:50:25 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/21/2014 10:48:02 AM
Name: FinnEd
Title: Management/Budget Analyst, Senior, Transportation Engineering&Construction Management
Date: 11/25/2014 10:37:02 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 11/30/2014 7:59:15 PM
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12/9/2014 16.C.2.
RESOLUTION NO.2014 -
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, AS EX-
OFFICIO THE GOVERNING 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.
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 Public Utilities Division has identified delinquent accounts within
Fund 408 (Water/Sewer) comprising a total amount of$64,428.56, which are uncollectable
as a result of a declaration of bankruptcy, an expiration of the statute of limitations or
because the accounts were not otherwise transferred upon a change of the ownership of the
property; and
WHEREAS, Despite its diligent collection the County is unable to obtain
payments..
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA, that:
1. Diligent efforts to collect the following accounts receivable have been made: Fund
408 (Water/Sewer) - $64,428.56
2. Such uncollectible account receivables shall be removed from active accounts
receivables.
This Resolution adopted this 9th day of December 2014, after motion, second and majority vote.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E BROCK, CLERK COLLIER COUNTY, FLORIDA
BY: BY:
, DEPUTY CLERK TOM HENNING, CHAIRMAN
Approved as to form
and legality:
Jennifer A. Belpedio �1)C
Assistant County Attorney 0g2 Nom\
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