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Agenda 09/23/2014 Item #16F 69/23/2014 16.F.6. EXECUTIVE SUMMARY Recommendation to adopt a resolution authorizing the removal of non - sufficient funds (NSF) checks in the amount of $196,097.81 deemed uncollectible from the financial records of Collier County in accordance with Resolution 2006 -252. OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the removal of old non - sufficient funds (NSF) checks deemed uncollectible in the amount of $196,097.81 in order to reflect proper accounts receivable balances in the county financial records. CONSIDERATIONS: A review of accounts receivables for likelihood of collection is required by Resolution 2006 -252 at each fiscal year -end. Various departments have been reviewing and clearing their uncollectible accounts. There remains a listing of NSF that has been reviewed by Finance along with various departments to determine their collectability. These NSF checks cover a period of time from 1988 through and including 2013. There are 864 checks for a total of $196,097.81 across 20 funds as follows: 001 General Fund $30,430.91 111 Unincorporated Areas General Fund MSTU $48,167.20 113 Community Development $76,435.67 130 Golden Gate Community Center $876.90 131 Planning Services $14,853.00 345 Regional Park Impact Fee - Incorporated Areas $358.00 346 Community & Regional Park Impact Fee $6,967.80 350 EMS Impact Fee $302.77 355 Library Impact Fee $1,439.16 368 Community Park Impact Fee - Naples/ Urban $798.00 381 Correctional Facilities Impact Fees $575.55 385 Law Enforcement Impact Fees $445.84 390 General Government Building Impact Fee $445.49 426 Collier Area Transit $35.00 427 Transportation Disadvantaged $142.00 490 EMS $11,733.37 517 Group Health $1,902.15 604 University Extension $100.00 620 Freedom Memorial $35.00 708 Human Services Grant Match $54.00 $196,097.81 Both BCC staff and Finance staff have exhausted all efforts at recovering these funds including submission to the State Attorney's Office under their check restitution program, where applicable. Procedures have been modified to more readily identify the departments receiving the NSF checks and this has helped to reduce the number of NSF's outstanding as timely review is made. FISCAL IMPACT: Due to the fact that the NSF's date back to 1988 through 2013, there is no budgetary impact in FY 14 and no cash and /or cash equivalent affect at the beginning of FY 15. Packet Page -3282- 9/23/2014 16.F.6. GROWTH MANAGEMENT: There is no growth management impact associated with this Executive Summary. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and legality, and requires majority vote for approval. -1AK RECOMMENDATION: For the Board of County Commissioners to adopt a resolution authorizing the removal of the aged accounts receivables generated by these NSF's in the amount of $196,097.81 considered uncollectible from the financial records of Collier County in accordance with Resolution 2006 -252. Prepared by: Mark Isackson, Director Corporate Financial Planning & Management Services Sherry Kimble, Sr. Management & Budget Analyst Packet Page -3283- 9/23/2014 16.F.6. COLLIER COUNTY Board of County Commissioners Item Number: 16.16.F.16.F.6. Item Summary: Recommendation to adopt a resolution authorizing the removal of non - sufficient funds (NSF) checks in the amount of $196,097.81 deemed uncollectible from the financial records of Collier County in accordance with Resolution 2006 -252. Meeting Date: 9/23/2014 Prepared By Name: Valerie Fleming Title: Operations Coordinator, Office of Management & Budget 9/17/2014 10:17:31 AM Submitted by Title: Operations Coordinator, Office of Management & Budget Name: Valerie Fleming 9/17/2014 10:17:32 AM Approved By Name: OchsLeo Title: County Manager, County Managers Office Date: 9/17/2014 10:29:07 AM Name: IsacksonMark Title: Director -Corp Financial and Mngmt Svs, Office of Management & Budget Date: 9/17/2014 11:10:36 AM Name: IsacksonMark Title: Director -Corp Financial and Mngmt Svs, Office of Management & Budget Date: 9/17/2014 11:28:20 AM Packet Page -3284- ti 9/23/2014 16. F.6. 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, 2NA 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 this,2& u day of k 6Pr 2006. ATTEST BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA By. t 81 1A 9 By: •® Bogy tiler Frank Halas, Chairman f to 4 1 r� I Appro ?ecltalf1b DNA and legal sufficiency: illiam ountford, W9-24TC ounty Attorney Packet Page -3285- y 9/23/2014 161.6. DRAFT Procedures for Mana2inu 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 -3286- 9/23/2014 16.F.6. RESOLUTION NO. 2014- RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, TO REMOVE NON - SUFFICIENT FUNDS CHECKS FROM ACTIVE ACCOUNTS RECEIVABLE FINDING THAT DILIGENT EFFORTS HAVE BEEN MADE TO RECAPTURE THE FUNDS AND THE FUNDS ARE NOT COLLECTIBLE. WHEREAS, pursuant to Resolution No. 2006 -252, the Board of County Commissioners has established a procedure to remove uncollectible accounts from active accounts receivable where diligent efforts at collection have proved unsuccessful; and WHEREAS, Collier County accepts payments from customers in the form of checks for various services provided throughout the agencies and departments; and WHEREAS, there are checks returned for non - sufficient funds (NSF's) and the County is unable to collect payment for these items; and WHEREAS, Collier County has attempted, without success, to research the 864 NSFs dating from FY 1988 through FY 2013 and hereby finds that diligent efforts at collection have proven unsuccessful and circumstances warrant the adjustment. 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 checks and reviewing any applicable records for further information. 2. Despite diligent efforts, the County was not able to collect the NSF's but was able to determine that $196,097.81 of the total transactions are not active accounts receivables. 3. The Board authorizes staff to remove $196,097.81 from the active accounts receivable in accordance with generally accepted accounting procedures and pursuant to law. THIS RESOLUTION ADOPTED on this day of , 2014 after motion, second and majority vote favoring adoption. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. 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