Agenda 03/27/2018 Item #16A1303/27/2018
EXECUTIVE SUMMARY
Recommendation to authorize the removal of aged accounts receivable in the net amount of
$6,440.93 considered uncollectible from the financial records of various Growth Management
Department fund centers in accordance with Resolution 2006-252.
OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the removal of past due
accounts receivable considered uncollectible related to various Growth Management Department (GMD)
divisions, including the Airport Authority (AA) and Pollution Control (PC), 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 and collection efforts for a
lengthy period of time on several transactions (which date as far back as 2008), staff has discontinued
efforts to collect the list of miscellaneous receivables attached as an exhibit to this Executive S ummary.
From a list of 187 items totaling $631,638.20 across five Funds, it is of the opinion of Staff that
receivables of $625,197.27 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 and AA departments. The 32
records totaling $6,440.93 to be removed constitute 1.02% of the total balance of accounts receivable for
the respective divisions (average item amount of $201.28). All items requested for remo val are now
considered uncollectible after diligent efforts have been exhausted.
This exercise will continue to be performed on an annual basis at fiscal year-end by the GMD Financial
Support staff to remain in compliance with the BCC adopted Resolution 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $6,440.93 to remove the
uncollectible amounts from various GMD Funds (see attachment 1 for details of accounts to be adjusted).
GROWTH MANAGEMENT IMPACT: 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. -JAK
RECOMMENDATION: For the Board of County Commissioners to authorize the removal of aged
accounts receivable considered uncollectible from the financial records of various Growth Management
Department fund centers in accordance with Resolution 2006-252.
Prepared by Allison Kearns, Financial & Operational Support Manager, GMD
ATTACHMENT(S)
1. Misc AR GMD and CCAA FYE17 (PDF)
2. Resolution - GMD Uncollectible Accounts (PDF)
16.A.13
Packet Pg. 683
03/27/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.A.13
Doc ID: 4916
Item Summary: Recommendation to authorize the removal of aged accounts receivable in the net
amount of $6,440.93 considered uncollectible from the financial records of various Growth Management
Department fund centers in accordance with Resolution 2006-252.
Meeting Date: 03/27/2018
Prepared by:
Title: Financial & Operational Support Manager – Growth Management Operations Support
Name: Allison Kearns
03/05/2018 4:12 PM
Submitted by:
Title: Division Director - Operations Support – Growth Management Department
Name: Gene Shue
03/05/2018 4:12 PM
Approved By:
Review:
Growth Management Department Diane Lynch Level 1 Reviewer Completed 03/05/2018 4:13 PM
Growth Management Department Gene Shue Additional Reviewer Completed 03/06/2018 8:54 AM
Growth Management Department Thaddeus Cohen Department Head Review Completed 03/07/2018 12:28 PM
Growth Management Department James French Deputy Department Head Review Completed 03/14/2018 8:00 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 03/07/2018 1:30 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 03/08/2018 1:56 PM
Budget and Management Office Mark Isackson Additional Reviewer Completed 03/08/2018 2:04 PM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 03/18/2018 11:30 AM
Board of County Commissioners MaryJo Brock Meeting Pending 03/27/2018 9:00 AM
16.A.13
Packet Pg. 684
Customer Customer Name Amount Assignment Fund F.Ctr Doc Date Text Header Text FI Doc FY Pstng Date Entered On Period PK Reference Clrng Date Clrng Doc
302416 GREG SHEPARD -0.01 20161018 495 192330 10/18/2016 BATCH 10.18-19.16 ARPT-PAYMENT OF INVOICE 1400022130 2017 10/18/2016 10/21/2016 1 15 1/6/2018 0100913609
302416 GREG SHEPARD 51.53 AA_23256 495 192330 11/3/2011 AA_23256 MASS UPLOAD 1800012189 2013 9/30/2013 10/2/2013 12 01 AA_23256
302416 GREG SHEPARD 40.67 AA_22856 495 192330 9/6/2011 AA_22856 MASS UPLOAD 1800012187 2013 9/30/2013 10/2/2013 12 01 AA_22856
302416 GREG SHEPARD 52.74 AA_23454 495 192330 12/4/2011 AA_23454 MASS UPLOAD 1800012191 2013 9/30/2013 10/2/2013 12 01 AA_23454
302416 GREG SHEPARD 1,311.75 AA_22847 495 192330 9/6/2011 AA_22847 MASS UPLOAD 1800012186 2013 9/30/2013 10/2/2013 12 01 AA_22847
302416 GREG SHEPARD 77.31 AA_24795 495 192330 6/5/2012 AA_24795 MASS UPLOAD 1800012197 2013 9/30/2013 10/2/2013 12 01 AA_24795
302416 GREG SHEPARD -0.01 20170105 495 192330 1/5/2017 BATCH 01.05-08.17 ARPT-PAYMENT OF INVOICE 1400023308 2017 1/5/2017 1/17/2017 4 15 152830 1/6/2018 0100913609
302416 GREG SHEPARD 599.78 AA_22464 495 192330 7/1/2011 AA_22464 MASS UPLOAD 1800012183 2013 9/30/2013 10/2/2013 12 01 AA_22464
302416 GREG SHEPARD -407.44 20170810 495 192330 8/10/2017 BATCH 08.10-13.17 ARPT-PAYMENT OF INVOICE 1400024877 2017 8/10/2017 8/15/2017 11 15 10/2/2017 0100898143
302416 GREG SHEPARD -0.01 20170810 495 192330 8/10/2017 BATCH 08.10-13.17 ARPT-PAYMENT OF INVOICE 1400024878 2017 8/10/2017 8/15/2017 11 15 1/6/2018 0100913609
302416 GREG SHEPARD 45.51 AA_25428 495 192330 9/7/2012 AA_25428 MASS UPLOAD 1800012202 2013 9/30/2013 10/2/2013 12 01 AA_25428
302416 GREG SHEPARD 21.19 AA_25184 495 192330 8/3/2012 AA_25184 MASS UPLOAD 1800012201 2013 9/30/2013 10/2/2013 12 01 AA_25184
302416 GREG SHEPARD 20.78 AA_24971 495 192330 7/2/2012 AA_24971 MASS UPLOAD 1800012198 2013 9/30/2013 10/2/2013 12 01 AA_24971
302416 GREG SHEPARD 58.10 AA_24970 495 192330 7/2/2012 AA_24970 MASS UPLOAD 1800012199 2013 9/30/2013 10/2/2013 12 01 AA_24970
302416 GREG SHEPARD 23.06 0090014587 495 9/1/2017 0090014587 2017 9/1/2017 9/1/2017 12 01 0090014587 10/2/2017 0100898143
302416 GREG SHEPARD 384.38 0090014587 495 192330 9/1/2017 0090014587 2017 9/1/2017 9/1/2017 12 01 0090014587 10/2/2017 0100898143
302416 GREG SHEPARD -407.44 20170907 495 192330 9/7/2017 BATCH 09.07.17 ARPT-PAYMENT OF INVOICE 1400025017 2017 9/7/2017 9/21/2017 12 15 10221 10/2/2017 0100898144
302416 GREG SHEPARD 1,342.04 AA_22677 495 192330 8/2/2011 AA_22677 MASS UPLOAD 1800012185 2013 9/30/2013 10/2/2013 12 01 AA_22677
302416 GREG SHEPARD 53.76 AA_25183 495 192330 8/3/2012 AA_25183 MASS UPLOAD 1800012200 2013 9/30/2013 10/2/2013 12 01 AA_25183
303595 CENTER RING CIRCUS, INC.37.93 0090014423 495 192330 7/18/2017 0090014423 2017 7/18/2017 7/18/2017 10 01 0090014423
303595 CENTER RING CIRCUS, INC.72.00 0090013503 495 1/31/2017 0090013503 2017 1/31/2017 1/31/2017 4 01 0090013503
303595 CENTER RING CIRCUS, INC.1,200.00 0090013503 495 192330 1/31/2017 0090013503 2017 1/31/2017 1/31/2017 4 01 0090013503
303595 CENTER RING CIRCUS, INC.18.00 0090013775 495 192330 3/1/2017 0090013775 2017 3/1/2017 3/1/2017 6 01 0090013775
303595 CENTER RING CIRCUS, INC.18.27 0090014004 495 192330 4/1/2017 0090014004 2017 4/1/2017 4/17/2017 7 01 0090014004
303595 CENTER RING CIRCUS, INC.18.54 0090014122 495 192330 5/1/2017 0090014122 2017 5/1/2017 5/1/2017 8 01 0090014122
TRANS101 BBLS Surveyors 720.00 Transportation 101 163620 12/7/2009 BBLS Surveyors 1800008298 2010 11/30/2009 12/7/2009 2 01 45087
TRANS101 BBLS Surveyors & Mappers, Inc.720.00 Transportation 101 163620 10/27/2008 BBLS Surveyors & Mappers, Inc.1800006959 2009 10/24/2008 10/27/2008 1 01 45068
GRWTH MGMT GRWTH MGMT 240.00 GRWTH MGMT 101 163620 12/11/2013 BEAN, WHITAKER, LUTZ & KARAH, 1800012368 2014 12/4/2013 12/11/2013 3 01 51166
POLL108 MARTIN MILLER 48.00 POLLUTION CONTROL 114 178975 10/20/2003 MARTIN MILLER 1800001048 2004 10/29/2003 10/29/2003 1 01 43422
POLL108 ZACH ROBINSON - BOTANICS INC 12.50 POLLUTION CONTROL 114 178975 3/3/2003 ZACH ROBINSON - BOTANICS INC 1800000371 2003 4/8/2003 4/8/2003 7 01 42724
POLL108 NCRWT LAB 48.00 POLLUTION CONTROL 114 178975 10/3/2002 SAMPLE ANALYSIS 1800000066 2003 1/11/2003 1/11/2003 4 01 42061
POLL108 JOANNNE SELBLATNIGG 20.00 POLLUTION CONTROL 114 178975 12/5/2002 1800000064 2003 1/11/2003 1/11/2003 4 01 42468
6,440.93$ 1.02%
Total A/R @9/30 Funds: 101 / 310 / 313 / 495 / 114 631,638.20$
16.A.13.a
Packet Pg. 685 Attachment: Misc AR GMD and CCAA FYE17 (4916 : Uncollectible Accounts - GMD)
16.A.13.b
Packet Pg. 686 Attachment: Resolution - GMD Uncollectible Accounts (4916 : Uncollectible Accounts - GMD)
16.A.13.b
Packet Pg. 687 Attachment: Resolution - GMD Uncollectible Accounts (4916 : Uncollectible Accounts - GMD)