Agenda 09/09/2014 Item #16D19 9/9/2014 16.D.19.
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of aged accounts receivable in the
amount of$630,326.41 considered uncollectible 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 financial records by writing
off uncollectible debt.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by
Resolution No.2006-252 during each fiscal year end.This is the first year for such a review.
Of the nearly 12 million library materials checked out during Fiscal Years 2007, 2008, 2009 and 2010,
approximately 0.13%were not returned by borrowers. 99.87% were returned. The value of the materials
and the overdue fines incurred on these materials is $335,259.75. Additionally, $295,066.66 in overdue
fines was not paid on materials that were returned by approximately 84,300 library patrons. Total amount
unpaid is$630,326.41.
After extensive research efforts on several old transactions (dating as far back as 2006) which include
fines for overdue charges not paid and money owed for items not returned, staff recommends that it
discontinue efforts to collect the list of miscellaneous receivables attached as an exhibit to this Executive
Summary.
This review will be performed on an annual basis in the future by the CCPL staff to be in compliance with
BCC adopted Resolution No.2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged$630,326.41 to remove the
uncollectible amounts from the CCPL general fund budget.
GROWTH MANAGEMENT IMPACT:None.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires a majority
vote for Board approval. JAB
RECOMMENDATION:That the Board of County Commissioners to adopt a resolution authorizing the
removal of aged accounts receivable in the amount of $630,326.41 considered uncollectible from the
financial records of the Collier County Public Library in accordance with Resolution No.2006-252.
Prepared By:Marilyn Matthes,Library Director
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9/9/2014 16.D.19.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.19.
Item Summary: Recommendation to adopt a resolution authorizing the removal of aged
accounts receivable in the amount of$630,326.41 considered uncollectible from the financial
records of the Collier County Public Library in accordance with Resolution No. 2006-252.
Meeting Date: 9/9/2014
Prepared By
Name: TibbettsKaren
Title: Administrative Assistant,Library
8/13/2014 1:56:47 PM
Submitted by
Title: Director-Library,Library
Name: MatthesMarilyn
8/13/2014 1:56:48 PM
Approved By
Name: MatthesMarilyn
Title: Director-Library, Library
Date: 8/13/2014 2:37:39 PM
Name: AlonsoHailey
Title: Operations Analyst,Public Services Division
Date: 8/21/2014 9:58:52 AM
Name: TownsendAmanda
Title:Director-Operations Support,Public Services Division
Date: 8/26/2014 11:45:35 AM
Name: CarnellSteve
Title: Administrator-Public Services,Public Services Division
Date: 8/26/2014 2:28:09 PM
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9/9/2014 16.D.19.
Name: Belpediojennifer
Title:Assistant County Attorney, CAO General Services
Date: 8/27/2014 11:40:32 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 8/27/2014 4:27:21 PM
Name: FinnEd
Title: Management/Budget Analyst, Senior,Transportation Engineering&Construction Management
Date: 8/28/2014 10:21:51 AM
Name: DurhamTim
Title: Executive Manager of Corp Business Ops,
Date: 8/28/2014 11:09:58 AM
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9/9/2014 16.D.19.
Overdue Fines, Fees and Materials Not Returned
Number of Items
Money Owed/Item Overdue and not Number of Items
Circulation Fines only Overdues Not returned Paid not returned
FY 2006-2007 2,916,523 $ 56,520.99 $ 83,453.60 16,374 4,018
FY 2007-2008 3,000,394 $ 74,717.09 $ 78,549.72 19,472 3,745
FY 2008-2009 3,034,439 $ 79,159.23 $ 66,435.80 22,577 3,132
FY 2009-2010 2,969,238 $ 84,669.35 $ 106,820.63 25,836 5,129
11,920,594 $ 295,066.66 $ 335,259.75 84,259 16,024
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Percent of items
checked out but
not returned
0.14%
0.12%
0.10%
0.17%
n
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�.� Overdue Fines, Fees and Materials Not Returned
Number of
Percent of
Items items
Overdue and Number of checked out
Library Fines only Overdue Money Owed/Item Overdue Fee Items not but not
Circulation Charges Not Paid Not returned not Paid returned returned
FY 2006-2007 2,916,523 $ 56,520.99 $ 83,453.60 16,374 4,018 0.14%
FY 2007-2008 3,000,394 $ 74,717.09 $ 78,549.72 19,472 3,745 0.12%
FY 2008-2009 3,034,439 $ 79,159.23 $ 66,435.80 22,577 3,132 0.10%
FY 2009-2010 2,969,238 $ 84,669.35 $ 106,820.63 25,836 5,129 0.17%
$ 295,066.66 $ 335,259.75
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RESOLUTION NO. 2014-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO REMOVE 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 has attempted, without success, to research accounts dating
from FY 2006-2007 thru FY 2009-2010 to collect on past due fines for overdue charges not paid
and money owed for items not returned totaling$630,326.41.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA that:
1. The Board finds that Collier County 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 but are able to
determine that$630,326.41 of the total transactions are not active accounts receivable.
3. The Board finds that the total amount of $630,326.41 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
, 2014.
A FI EST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E.BROCK, CLERK OF COLLIER COUNTY,FLORIDA
By By:
,Deputy Clerk TOM HENNING,Chairman
Approved as to form and legality:
Jennifer A. Belpedio
Assistant County Attorney
'Y
[14-LIB-01591/1109073/1]
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