Agenda 12/11/2012 Item #16C612/11/2012 Item 16.C.6.
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 $57,481.48.
OBJECTIVE: Remove uncollectible balances from the Miscellaneous Accounts
Receivable Ledger; the Solid Waste Mandatory Collections Accounts Receivable Ledger;
Goodland Water Accounts Receivable Ledger; the Rookery Bay Impact Fee Accounts
Receivable Ledger; Water and Sewer Impact Fee Accounts Receivable Ledger, and prior
year Unreconciled Items (October 2006 -Janaury 2008) 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 of 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, 2012 within
the Public Utilities Division (PUD) was completed as part of the Fiscal 2012 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 Summnry
A. Miscellaneous Billing
The accounts receivable balance in the amount of $57,431.71 is comprised of invoices
issued to contractors for repairs to damaged infrastructure (water and sewer lines, etc.),
including internal costs for staff time, equipment, and materials used to make the
necessary repairs. The lien rights afforded to the District arising from a failure by a
property owner to pay water or sewer services is not available in cases where District
infrastructure is buried in the right of way.
Annually, the Clerk of Courts identifies miscellaneous billing accounts that are one year
or older and recognizes those as bad debt, recording the bad debt expense in the general
ledger.
Packet Page -2889-
Exceeds Statute
of Limitations
Out of Business
Errors and
Omissions
Total
A
Miscellaneous Billin 408
$52,892.70
$4,239.01
$300.00
$57,431.71
R01
*Oft
B
Mandatory Collections 473
$49,77
$49,77
x
Totais
$52,892.70
$4,288.78
$300.00
$57,481.48
A. Miscellaneous Billing
The accounts receivable balance in the amount of $57,431.71 is comprised of invoices
issued to contractors for repairs to damaged infrastructure (water and sewer lines, etc.),
including internal costs for staff time, equipment, and materials used to make the
necessary repairs. The lien rights afforded to the District arising from a failure by a
property owner to pay water or sewer services is not available in cases where District
infrastructure is buried in the right of way.
Annually, the Clerk of Courts identifies miscellaneous billing accounts that are one year
or older and recognizes those as bad debt, recording the bad debt expense in the general
ledger.
Packet Page -2889-
12/11/2012 Item 16.C.6.
B. Solid Waste Mandatory Collections
The accounts receivable balance in the amount of $49.77 represents a Solid Waste
commercial can account where the customer has gone out of business.
GROWTH MANAGEMENT IMPACT: There is no growth management impact
associated with this action.
LEGAL CONSIDERATIONS: This item has been reviewed and approved by the
County Attorney's Office, is legally sufficient for Board action and only requires a
majority vote for approval —SRT.
FISCAL IMPACT: Removal of District miscellaneous accounts receivable balances
will reduce the allowance for doubtful accounts in Operating Fund (408) by $57,431.71.
Removal of the accounts receivable balances from the District subsidiary ledger will
increase bad debt expense in FY2013; Mandatory Collections Fund (473) by $49.77.
RECOMMENDATION: That the Board of County Commissioners, as Ex- officio the
Governing Board of the Collier County Water -Sewer District, approves removing
uncollectible accounts receivable and their respective balances from the financial records
of the Public Utilities Division in the amount of $57,481.48.
PREPARED BY: Teresa Riesen, Revenue Manager, Utility Billing and Customer
Service
Attachments: Exhibit 1
2
Packet Page -2890-
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.6.
12/11/2012 Item 16.C.6.
Item Summary: Recommendation to approve removing uncollectible accounts receivable
and their respective balances from the financial records of the Collier County Public Utilities
Division in the amount of $58,254.93.
Meeting Date: 12/11/2012
Prepared By
Name: debbie chine
Title: Administrative Assistant,Utilities Finance Operati
11/15/2012 12:48:45 PM
Submitted by
Title: Manager - Revenue,Utilities Finance Operations
Name: RiesenTeresa
11/15/2012 12:48:48 PM
Approved By
Name: HapkeMargie
Title: Operations Analyst, Public Utilities
Date: 11/15/2012 1:49:07 PM
Name: Joseph Bellone
Title: Manager - Utility Billing & Cust Serv.,Utilities F
Date: 11/15/2012 2:29:39 PM
Name: RiesenTeresa
Title: Manager - Revenue,Utilities Finance Operations
Date: 11/16/2012 7:02:22 AM
Name: TeachScott
Title: Deputy County Attomey,County Attorney
Date: 11/19/2012 4:29:58 PM
Packet Page -2891-
Name: YilmazGeorge
Title: Administrator, Public Utilities
Date: 11/22/2012 10:25:04 AM
Name: KlatzkowJeff
Title: County Attorney
Date: 11/26/2012 9:01:47 AM
12/11/2012 Item 16.C.6.
Name: GreenwaldRandy
Title: Management/Budget Analyst.Office of Management & B
Date: 11/26/2012 9:42:11 AM
Name: IsacksonMark
Title: Director -Corp Financial and Mgmt Svs,CMO
Date: 11/29/2012 9:21:22 AM
Packet Page -2892-
12/11/2012 Item 16.C.6.
Packet Page -2893-
Co
I
D
0
O
Al
Y
0
°s
p
01
C7
O
O
fn
CD
W
=3
A
O
00
d
'9
p4
', Ls,
ea
o cxi
m
rU'v
CD
nali
3' y
m
V
O
V
O
O
Cn
fD
fA
}
{p
O
;..
69
A
^'
W
O
'"
000
00.;
CO
''tip
O
CO
C
N
CD
U)i
O
cog,
LJ
o
C)
`
o
v, cn
O
M C�
i
0
U) Q.
Ge
CA
-iO
al
000
`��..
W
O
V
V
vy
Packet Page -2893-
12/11/2012 Item 16.C.6.
N
Packet Page -2894-
N
O_
N
M
X
C)
M
M
O
D A
C :;
iM
O M
r_ Cl)
-I
O
U
A
w
m
oD m
C.
W
—
N
0
0
0 0
0
o
m
D
IN
W
+O
N
#
C
N
N N
N
N
n'
W
O
O
A
C
Co
Co
CU Co
M
Co
rn n
� N
�
�
N
<
(WT
�I
V A
S
m
D
D
cC
.M
0
0
IDS
;Im
< <
zz
O
O
r22
mm
C
c
I
z n
O
O
w
iOn
XX
x
X
3
D
-
ai Cn
A
O
M
O
a
z
z
Im
z
o
0
D
Im
n
I>
Coll
_
0),W
_
m Cr
�, c
CD
Q
v
m
c m
m
d y
o m
m
m
Z
m
•�
m
O
CT
�
(T
_
o
m
T CD
to
in
> >
:E
CD
f
CD
O
W
CD
CD
< W
O CD
C
7
CL
CD
Q,
o
-_
�' CJ
ID a
M
V
—
n
v
v
SA
N ZC
<. C7
❑
N
Ian
m. C
I°
C
!�
N
N
N O
N
O O
O
O
S.
W W
v
V
Co Co
N
S
y
J
l
~
3
S
S
N
W
1�0 CWT
CT
V
C
O (w71
O
S GW11
COT
CAT
3
X K
X X�
X
X
Cry
tAp
W_
W CD
D) M
N
CD
p
N N
N
m
w m
0
fn fn
N
(n
N
U)
O
O
d 61
w d
d
Gt
C
c
C C
C C
C
C
Wioo
00
0
o
W
goC
c10o'
o 0
0
o
H N
N N
N
t711
Packet Page -2894-
N
O_
N
M
X
C)
M
M
O
D A
C :;
iM
O M
r_ Cl)
-I
O
U
12/11/2012 Item 16.C.6.
Packet Page -2895-
C
C
O x
a
b Cn
C O
z-17
M C-n
�
I
3
we
�
p
m
D
w
W
c00
O
°
�
NO3
pOj
=
C
7
N
i
i
i
S
�
N
O
N
Oaf
N
O
W
I
BI
d
�I
.r
(D
ISS
G)
G)
G)
rlr
n
�
r
n
nr
�
N
ol
?
A
wli
D
Co
,(AO
cAa
w
I
3
�o
V
VI
V
4
vl
P
O
—':4
AiCn
C
OD
-+N
(D
a3i�
3
a
I
�
°
O
I�'
W
O
N
.C.
C
°CIO
C
O
O'
7
Co
N
W
Co
W
O
W
S
N
N
N
3
N
M
7
°
N
Cn
y
�c
N
N
W
t p
N
Q�
P
I
O
I
i
i
I
Packet Page -2895-
C
C
O x
a
b Cn
C O
z-17
M C-n
s
tti
N
O
N
Packet Page -2896-
12/11/2012 Item 16.C.6.
T
Co
M� °
0 0 m
c
� N
°D a
w 0
o c
0
o 0.
Z
to c
Co
a
C7
D
M
n
M r_
Z N
0 O
M 0
C
O
D
Z
0 CD p 0
p
0
0 o c
O O 3
N
n
M
m
(D m N
O fl1
N Q O
W O
co )
w o p
Cr
O
as
a K
3 CD
�, a
CD a
d
N
O
7
CQ
O
9
M
1
O
N
N
7
CL
O
3
N
N
O
N
M
O
D
Z
0 ",f,i,
r1
V5 co
O
Z