Agenda 09/23/2014 Item #16D 49/23/2014 16.D.4.
EXECUTIVE SUMMARY
Recommendation to authorize the removal of uncollectible receivables in the amount of $39,346.05
from the financial records of the Parks and Recreation Department in accordance with Resolution
2006 -252 and authorize the Chair to execute attached Resolution.
OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the Finance Department to
remove uncollectible accounts receivable in the amount of $39,346.05.
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 by both the
Department and a collection agency, staff will discontinue efforts to collect the list of miscellaneous
receivables attached as an exhibit to this Executive Summary. Transactions date as far back as 2004 and
have been in collection for at least 1 year. Diligent efforts have been made to collect these past due
amounts.
The Department's programs and services average approximately $2,223,712 annually in revenue for the
past 10 years. The 334 records to be removed related to our childcare program, rentals, memberships and
other miscellaneous programs, constitute approximately 0.2% of the generated annual revenue.
This review will be performed on an annual basis in the future by the Parks and Recreation Department
staff to be in compliance with the BCC adopted Resolution 2006 -252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $39,346.05 to remove the
uncollectible 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
$ 4,841.91
111
$ 33,073.25
130
$ 1,430.89
FTotal
$ 39,346.05
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: For the Board of County Commissioners to authorize the removal of
uncollectible accounts receivable from the financial records of the Parks and Recreation Department in
accordance with Resolution 2006 -252 and authorize the Chairman to execute the Resolution.
Prepared by: Natali Betancur, Operations Analyst, Parks and Recreation Department
Attachments: 1) AR Master List; and 2) Resolution 2006 -252; 3) Resolution 2014-
Packet Page -2414-
9/23/2014 16.D.4.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.4.
Item Summary: Recommendation to authorize the removal of uncollectible receivables in
the amount of $39,346.05 from the financial records of the Parks and Recreation Department in
accordance with Resolution 2006 -252 and authorize the Chair to execute attached Resolution.
Meeting Date: 9/23/2014
Prepared By
Name: BetancurNatali
Title: Operations Analyst, Beach & Water
8/13/2014 1:12:30 PM
Approved By
Name: McPhersonJeanine
Title: Assistant Director - Parks & Recreation, Parks & Recreation
Date: 8/14/2014 5:36:11 PM
Name: Washburnllonka
Title: Manager - Park Operations, Parks & Recreation
Date: 8/21/2014 8:36:37 AM
Name: TownsendAmanda
Title: Director - Operations Support, Public Services Division
Date: 9/10/2014 12:58:29 PM
Name: AlonsoHailey
Title: Operations Analyst, Public Services Division
Date: 9/11/2014 11:20:06 AM
Name: GreeneColleen
Title: Assistant County Attorney, CAO General Services
Date: 9/12/2014 9:29:30 AM
Name: CarnellSteve
Title: Administrator - Public Services, Public Services Division
Date: 9/15/2014 5:38:09 PM
Packet Page -2415-
9/23/2014 16.D.4.
Name: KlatzkowJeff
Title: County Attorney,
Date: 9/16/2014 8:38:48 AM
Name: FinnEd
Title: Management/Budget Analyst, Senior, Transportation Engineering & Construction Management
Date: 9/17/2014 9:08:20 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 9/17/2014 9:56:13 AM
Packet Page -2416-
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9/23/2014 16.D.4.
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 .lames 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;?& w day of: 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By By.
Cl to h� i Frank Halas, Chairman
s
Approe�ta and legal sufficiency:
r ,, 1 --uj
illiam ountford, Assi t County Attorney
—Packet Page - 2424 -
9/23/2014 16.D.4.
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
dilieent 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 -2425- ----
9/23/2014 16.D.4.
RESOLUTION NO. 2014-
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 dating from FY 2004 to the present to collect on past due accounts relating to the childcare
program, rentals, memberships, and other miscellaneous programs. The total amount of uncollectible accounts
receivable is $39,346.05.
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
$39,346.05 of the total transactions are uncollectible and not-active accounts receivable.
3. The Board finds that the total amount of $39,346.05 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
, 2014.
ATTEST:
DWIGHT E. BROCK, CLERK
, Deputy Clerk
proved as to form and legality:
een M. Greene
Assistant County Attorney
[ 14- PKR- 00475/1 1 1 1 420/11
BOARD OF COUNTY COMMISSIONERS
OF COLLIER COUNTY, FLORIDA
TOM HENNING, Chairman
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