Loading...
Agenda 12/10/2013 Item #16C4 12/10/2013 16.C.4. EXECUTIVE SUMMARY Recommendation to approve removing uncollectible accounts receivable and their respective balances from the financial records of Collier County Public Utilities Division in the amount of$26,117.56. OBJECTIVE: Remove uncollectible balances from the Miscellaneous Accounts Receivable Ledger, the Solid Waste Mandatory Collections Accounts Receivable Ledger, and prior year Unreconciled Items (March 2003-August 2012) to represent the true financial picture of the Board of County Commissioners' General Ledger. CONSIDERATION: Accounts receivable management includes the periodic recognition of bad debt expense in the financial records for accounts that have been identified as uncollectible. Bad debt is recognized for a variety of reasons. • Exceeding the statute of limitations for collection. • Commercial accounts where the registered entity has gone out of business. • Unreconciled items between the general ledger and the subsidiary ledger. The annual review of all accounts receivable balances as of September 30, 2013 within the Public Utilities Division was completed as part of the Fiscal 2013 year-end reports. Collection efforts for receivable balances included in this recommendation have been exhausted (Exhibit 1, Page 1). A summary by write-off category for each receivable balance follows. Write Off Summary, Exceeds Statute Errors and Unreconciled of Limitations Out of Business Omissions Items Total Al Fund 408 Water/Sewer Bankruptcy Accounts $24,642.16 $1,159.43 $25,801.59 A2 Fund 408 Water Sewer Miscellaneous Billing $117.88 $117.88 . <' ,., A 3t,:.`std,. 3,,.'s'u.. ;, .5. st " B Fund (473)Mandatory Collections $124.06 $124.06 C NSF(470) $74.03 $74.03 Totals $24,760.04 $124.06 $1,159.43 $74.03 $26,117.56 A. Fund (408)—Water/Sewer and Miscellaneous Billing The accounts receivable balance of$24,642.16 represents 16 utility account balances for customers that have declared bankruptcy and are more than four years old. In addition, there are three accounts totaling $1,159.43, which represents the unpaid balance of water/sewer payment plan agreements that were not transferred upon change of ownership of the property where no Estoppels were pulled by the closing agent. The miscellaneous balance totaling $117.88 is comprised of two delinquent balances from 2003, which are no longer collectible based on the statue of limitations. B. Fund (473) Solid Waste Mandatory Collections The accounts receivable balance in the amount of $124.06 represents two Solid Waste commercial can accounts where the entities have gone out of business. Packet Page-1372- 12/10/2013 16.C.4. C. Fund (470) Solid Waste Disposal The Collier County Landfill accounts receivable balance of $74.03 represents one payment via check which was returned by the bank for insufficient funds (NSF). GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action. LEGAL CONSIDERATIONS: This item is approved as to form and legality, and requires majority vote for Board approval.—SRT FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expense • in the Collier County Water-Sewer District Operating Fund (408)by$25,801.59; • in the Mandatory Collections Fund (473)by $124.06; and, • in the Solid Waste Disposal Fund (470) by $74.03. Removal of the miscellaneous accounts receivable balances will decrease the Collier County Water-Sewer District bad debt reserve by $117.88. RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of the Collier County Water-Sewer District, approve removing uncollectible accounts receivable and their respective balances from the financial records of the Collier County Water-Sewer District in the amount of$25,919.47; and, approve removing additional solid waste uncollectible accounts receivable balances of $198.09, for a total write-off amount of$26,117.56. PREPARED BY: Teresa Riesen, Revenue Manager, Utility Billing and Customer Service Attachments: Exhibit 1 Account Balance detail Resolution 2013- 2 Packet Page-1373- 12/10/2013 16.C.4. COLLIER COUNTY Board of County Commissioners Item Number: 16.16.C.16.C.4. Item Summary: Recommendation to approve removing uncollectible accounts receivable and their respective balances from the financial records of Collier County Public Utilities Division in the amount of$26,117.56. Meeting Date: 12/10/2013 Prepared By Name: SteinbringSherry Title: VALUE MISSING 11/13/2013 10:18:12 AM Submitted by Title:Manager=Revenue,Utilities Finance Operations Name: RiesenTeresa 11/13/2013 10:18:13 AM Approved By Name: HapkeMargie Title: Operations Analyst,Public Utilities Date: 11/13/2013 3:38:59 PM Name: Joseph Bellone Title: Manager-Utility Billing&Cust Serv.,Utilities F Date: 11/13/2013 3:50:32 PM Name: Pam Callis Title: Supervisor-Revenue,Utilities Finance Operations Date: 11/15/2013 10:38:47 AM Name: YilmazGeorge Title:Administrator, Public Utilities Date: 11/15/2013 11:04:01 AM Packet Page-1374- 12/10/2013 16.C.4. Name: TeachScott Title:Deputy County Attorney,County Attorney Date: 11/21/2013 11:07:57 AM Name: KlatzkowJeff Title: County Attorney Date: 11/21/2013 1:19:35 PM Name: GreenwaldRandy Title: Management/Budget Analyst,Office of Management&B Date: 11/21/2013 2:14:15 PM Name: IsacksonMark Title:Director-Corp Financial and Mgmt Svs,CMO Date: 11/25/2013 12:16:30 PM oak Packet Page -1375- 12/10/2013 16.C.4. RESOLUTION NO. 2013— 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 COLLECTABLE. 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 twenty-one (21) delinquent accounts within Fund 408 (Water/Sewer) comprising a total amount of$25,919.47, 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, the Public Utilities Division has identified three (3) delinquent accounts in Fund 473 (Solid Waste Mandatory Collections) in the total amount of $124.06 that are uncollectable because the customers for those accounts are no longer doing business; and WHEREAS, the Public Utilities Division has identified one (1) delinquent account in Fund 470 (Solid Waste Disposal) in the total amount of $74.03 that is uncollectable resulting from a customer payment by check that was returned by the bank for insufficient funds; and WHEREAS, the County is unable to obtain reimbursement for payments owed under those three funds despite its diligent collection efforts. 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 following accounts receivables: a. Fund 408 (Water/Sewer) - $25,919.47 b. Fund 473 (Solid Waste) - $ 124.06 c. Fund 470 (SW Disposal - $ 74.03 $26,117.56 1 Packet Page-1376- 12/10/2013 16.C.4. 2. The Board fmds that the total amount of $26,117.56 may be removed from active accounts receivable in accordance with generally accepted account procedures and pursuant to law. This Resolution adopted on this 10th day of December, 2013, after motion, second and majority vote favoring adoption. ATTEST: BOARD OF COUNTY COMMISSIONERS OF DWIGHT E.BROCK, CLERK COLLIER,FLORIDA,AND AS EX OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER-SEWER DISTRICT By: By: ,Deputy Clerk GEORGIA A. HILLER,ESQ. CHAIRWOMAN Approved as to form and legality: Scott R. Teach Deputy County Attorney Aimmtk 2 ,AD Packet Page -1377- 12/10/2013 16.C.4. rn ca � G . � r O° O `o r� oO°o " 'FcN � r N cNI EA '' EA lo i3 cn o ^,'O N O ti r 64 C A N U N — Nr cu - ,.� x r� '{.0 6 'v7 y N r .„o C w o m co c c0 to m o � o ipi N r �3 ''_o O O 7 . fl) o N 00� I "O X O ,+ r �; .. W �° C c t:•c o r7 : : Qm �s r-° c , lk >. O a ;; N 11 p t C O N "�' r m ms s 0 i l$' N � t f a sm � co _co : g ' • ft l+^.�r ,Op O :4- 4 a,4 N co O v IOC, Tts LL LL LL :.Z Q � et m �0 PacketPage -1378- N, s 12/10/2013 16.C.4. 1 To To 0 o a c E E D o CL cc .5 to C en co C I E O O O O J w E E E E . 0. 0. n'E .E . . a a 0. a m J J _)J 2 2 2 2J J 2 2 2 2 2 2 a 0 Y Y Y Y Y Y Y Y Y Y « O O 0 0 ca 0 a, 0 0 a, 0 a, 0 O O O a, O a, O a g O g U U) '. d m an d d a dada d a m d m to d a d a m a, d a d a 9> > 0) >uO Ili n ii O Z 11 iC i > niC 1O i il Ei 1 5: nJmZ • C 0 N N a, 0 . p 10 0 01 0 H N N O N O Ca O Ca O co O y 0 X ID la a) a, a) al d 3 N N. 0 a, a)a: a) a a) y a)fa a,{a a) t0 a) CO a) a)f0 8 dal. 0 . 8. = 8 E 8 E 8' = 8' 8= 8 3 m X X x X E x E X E X E X X X E X E X E X E X E III D W W W W W J W J W J W J W`D W`O W J W J W J W_N W J W J I- ✓ 0 0 V O) (.0 O O) V O 0 Cl) a V V m O W h N < 10 N Cl) O 03 10 Is, O C) ✓ CO CO N 1n CO r O) < CO CO N N a N V CO O 0) N 10 10 C•) CO CO CD n N CO V V C Os I-CC) N CD Cl) V V V 1C) Co 0 a' N E co rn O l o O 0) 0) O 0) 0) 0) rn ca, Co) a, g O 0 O O O O 0 O N N O 0 0 O O O N N N N N N N N N N N N N N N • �D a a a � �, , a m m m o 0 z 0 17 Q C)• H C LU •m LL LL LL 0 1- 0 m — = i H N Ol al a rn o) Cl a) a) CO. CO al D) CO a X c a c .5 .9 .5 .5 .5 c c c c c co L 'L a.i g) g a Z Z G a a a 'n a a N a a d= _ a d �i d d d a dl 0 3 3I 3:c a 3 3 S 3 3 3 3 3 3 3' 3 W 0 a) a) CD a a a) 0 a)� a) a) a) W CD CA C\ p Cl)p a)C0 co U) co C)) co CA co cA co co co i Cn co co I X 2%1 F 4) Ca a) a) a) a) a a) a) d a) al °co wco Lii 1 1 I CC 0 w O • 0 01 0' 0' Y O w w I 1 0 W H H I- F- r z li 2 Cn co! =I E ?I 0 0, < 00' W < Q 0�1 QI� a L °Z1 OI Z CI c 2 - w'. `6I °a <11 FII 0 Cj; Q O 010 0 0 Ei =' 0, >1 0, 0��'. 0. WI r zl LLILL LL LL _ -; 0 ¢i U F-II-, H 1- 0 _ F:I 21 < YI H, Cn))) W Cn 0 5 z' F-1 Cl) Q Q I N W, O NI z �I �I I g ° 0 m I`i' N, 0 W w F-7 aI JIJ J J 0: O >' W.. z W i L1-1 Q Z n,n > > 0 ¢ 01 W 00' 21 <I OI Q!I Q: Cn 010 O O' 0 a 2.1 2, UI Oi c)' c cn z' i a I rn n 0 CD 0 0) CD rn rn co f co O $ O o o O o N o 0 O o 0 0 81 oO CO V O NI O N N N 1 N 0 N N N N V, N N •O d f0, of; N..N N N N I f.. N n .O- 0 N N N > 6' 10 I r--- m— — 0 m 0) co r 1.- al 1 o) ` I 1 Y lD O O O O C•) O C0 N N N C O O 00 O O O, O O O O O O CD O O W 10 N' 10 V CO CO N CO 0 r C) O CD i CO CA C9 m N L I N N i°1- C0 C0 n N- N0 O CA O O )C) N CO C) 0) 0 CO V 10 N N) CO CD CI V U 10 r CO 10 O CO N O C•) O 0 c•) C7 N) QU d O N N 8 r O V V O O O O — V O O a, N) CO CO CO CO CD CO _ N 10 V N N Cl) O U C") C) V V V V - 0 V 0 0 CO C O O O O CO O 0 O O 0 O O 0 0 O 0 RI ik C i .- N C')V C0 CD Os CO 0 O N C7 V l0 CO -.. Packet Page -1379- 0 12/10/2013 16.C.4. a c O y y J E '414'. � ID. O O JIJ 'S m▪ m`5I5 H • 2,2 ry A A w 0!A(A X y y W YO! I X m m m m re K W W ILm (A M m O 0)m C 69 4! > O O E E ▪ Q 0)101 y y oo 0 1" N N C)CI a.O N � 8N 0 A� 0 F C C d c) ly0 LI)J m 613 L.0 C-)W C LLI 1- O O• fl 4_. a a Y.¢ x z E Ti Ln a • m� 0 G W 2 O W L N U W O T a. • dl d E of I0'; 2 li 10' IU Uf r UI 0 diLu LLIJI l ' CIM N 0174 N 7 N' I N A 0 7 M O 0 81 d tN N. U O O N N • C I I CIaOIN et# 7 C(0 7 ✓ O C < Le co it gt m h Packet Page-1380- 12/10/2013 16.C.4. N C') a) a) C C O O O) O) N (n a) N > C 0 C d U U • O ai O O a) O y U a U a • as m m 0 i/ L a) O o 0) a) co a) m 0) ,U U W C r. .> N � •� .NO O 7 c cn c cn m -0 8 y w .2 OS a) C a a) C — O C C —y f0 C co O O ,E) 0 0) ,0) U co 0 O In m C m _ eu ea 0U ca U U c 3 cc 1 0 F.— c n: 2 C/) of 0 m N(NI CO N O rip O M ,— fh `- CZ. z E N a o7, c, I rY O col cn 6^ w wbx_ I I 1 U U O 1 > ww a`) cn cn E J J O Q Q N 0 0 I 2 2 010 -J J did w w > >' I III I < <1 E E a) is 0) co c, Lo rn Tr ca)) I o10 00 O 0 0,010 > rnrn, rnrn c I I 0I H C' E 0 = N M N M m� of'. CI N N NIN Z G 3 U — p N pIN O CO c N 0 •• •� • 21 m. co E C e * as O N E 0 i Packet Page-1381- co LE 2/10/2013 16.C.4. O• CO u CO co o U U NI E cl c E . 31 = o `O a E —r a) E E o o ag o n '1O CD ) N a) `, y c C O a) C C O O en c CB CO C CO CO 1 0 0 ° a° 3 a m a� o m o W o -0 _c a) v 3 a) v 3 E . E ,_ a) E - OI C C C w co C O co C C co C C ra C n_ o � a_ oo O— o C a) m m a) m a� a.) =I CO• O_ =• O_ d ` O O O', 'C d� 0_-0 ,- d 1, d a 2 U Q N N n N a)', .o O ,_ N p O O O c in w O in CO V1 4.1). c/) 0) W e W N W X O cco O ccoo o 0 coo 0 W Z : 3 Z 4 Z 1= 4=i i O U) U) .y C C C, N O C U)III E O E E E ' .c 0 0 0 0 c 'a 'o CO C C C C OS m CO C z o WI W W :a 0 m o U? 0f F' co u) W c 0 cc0 0) rl 0 N N 0) N W to lf) ; a O n:: n: uJ al 0 C J OI p d z J' o W off'. cn c r z o > 0 F 0 l - z 1 I 0' c- n!i a 011 �' o �! ( .0 co I ,_ o E o 0 0 3 cv c CO o Z CO o OD CO C ONO O N- CO 3 r-c‘j rn o. +v+ 0 o CO 0 a Y (.1 c - N 0) co O r- O m ) N O O a ` R N N N CV CV co Q 0 u1 M N 0) 00 0) V co N CO Packet Page-1382- C co _'I 12/10/2013 16.C.4. N CE U) ;a) c- O > O. 'C C f4 R Ts N C as O .a L , W c `5 0) ■ C N c E O N as I V a) '0 'U 'a O C 0 a) a) w � !C C W 1 D L.L. O z d O LL L CI) Z w = Ta o °) H Cl) ft .cC 2 0 W (n F- O LL J C W U p 0 0 0 ~ Z E r- � tx O Q W I z j D I ; I L I a) ■ E I Y —11 IC) Z' d Cl) W Q 0 I o w CL 1 L ' CU .0 E o T Z U) 4- M = N O CO O U N- U Q CO Aglifok r-- a) o N VII 0 CO IL Packet Page-1383-