Agenda 11/13/2018 Item #16E 311/13/2018
EXECUTIVE SUMMARY
Recommendation to authorize the removal of aged accounts receivable in the net amount of
$48,595.12 considered uncollectible from the financial records of various Administrative Services
Department fund centers in accordance with Resolution 2006-252.
OBJECTIVE: To reflect proper accounts receivable balances in the County’s financial records.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by
Resolution 2006-252 during each fiscal year end. After exhausting research and collection efforts in
compliance with Resolution 2006-252 for a lengthy period of time on several transactions (which date as
far back as 2003), staff has discontinued efforts to collect the list of miscellaneous receivable s attached as
an exhibit to this Executive Summary. Staff considers receivables in the amount of $48,595.12 (see
attached list) remaining on the financial records unlikely to be collected at this time and removing them
from the records to more accurately reflect year-end accounts receivable balances for the various
Administrative Services Department (ASD) divisions.
This exercise will continue to be performed on an annual basis by the ASD Financial Support staff to
remain in compliance with the BCC adopted Resolution 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $48,595.12 to remove the
uncollectible and NSF amounts from various ASD 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 is approved for form and legality and requires a majority vote
for Board action. - JAB
RECOMMENDATION: To authorize the removal of aged accounts receivable considered uncollectible
from the financial records of various Administrative Services Department fund centers in accordance with
Resolution 2006-252.
Prepared by: Bendisa Marku, Senior Operations Analyst, ASD
ATTACHMENT(S)
1. BCC Receivables and NSF as of June 2018 (XLSX)
2. Resolution 2006-252 (PDF)
16.E.3
Packet Pg. 1878
11/13/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.E.3
Doc ID: 7110
Item Summary: Recommendation to authorize the removal of aged accounts receivable in the net
amount of $48,595.12 considered uncollectible from the financial records of various Administrative
Services Department fund centers in accordance with Resolution 2006-252.
Meeting Date: 11/13/2018
Prepared by:
Title: Operations Analyst, Senior – Administrative Services Department
Name: Bendisa Marku
10/18/2018 5:34 PM
Submitted by:
Title: Department Head - Administrative Svc – Administrative Services Department
Name: Len Price
10/18/2018 5:34 PM
Approved By:
Review:
Risk Management Jeff Walker Additional Reviewer Completed 10/22/2018 9:50 AM
Administrative Services Department Paula Brethauer Level 1 Division Reviewer Completed 10/22/2018 2:28 PM
Emergency Medical Services Tabatha Butcher Additional Reviewer Completed 10/24/2018 10:43 AM
Human Resources Amy Lyberg Additional Reviewer Completed 10/25/2018 1:29 PM
Procurement Services Catherine Bigelow Additional Reviewer Completed 10/25/2018 4:50 PM
Information Technology Mike Berrios Additional Reviewer Completed 10/30/2018 9:31 AM
Administrative Services Department Len Price Level 2 Division Administrator Review Completed 10/30/2018 3:33 PM
County Attorney's Office Jennifer Belpedio Level 2 Attorney of Record Review Completed 10/31/2018 2:55 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 10/31/2018 3:27 PM
County Attorney's Office Emily Pepin CAO Preview Completed 10/31/2018 4:01 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 10/31/2018 4:45 PM
Office of Management and Budget Laura Wells Additional Reviewer Completed 10/31/2018 5:58 PM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 11/04/2018 3:42 PM
Board of County Commissioners MaryJo Brock Meeting Pending 11/13/2018 9:00 AM
16.E.3
Packet Pg. 1879
Department Fund Doc Date Vendor Description FI Doc FY Pstng Date Entered On Amount
EMS 490 12/02/14 CRAFTON WALLACE Special Event 1.8E+09 2015 11/20/14 12/02/14 825.00$
HUMAN RESOURCES 001 05/22/17 MELINDA P RIDDLE ESQ Public Records Request 1.8E+09 2017 05/22/17 05/22/17 58.68$
HUMAN RESOURCES 001 10/31/14 ADAMS, ADAMS, BACA & MCMILLEN Public Records Request 1.8E+09 2015 10/31/14 10/31/14 319.38$
INFORMATION TECH 001 10/04/05 WOMEN'S HEALTH Telephone allocation 1.8E+09 2005 09/30/05 10/04/05 515.81$
INFORMATION TECH 001 04/09/07 WOMENS HEALTH Telephone allocation 1.8E+09 2007 03/30/07 04/09/07 1,235.22$
INFORMATION TECH 001 04/15/03 WOMAN'S HEALTH Telephone allocation 1.8E+09 2003 04/18/03 04/18/03 1,744.94$
INFORMATION TECH 001 01/07/04 LAW LIBRARY Telephone allocation 1.8E+09 2004 01/07/04 01/30/04 182.53$
INFORMATION TECH 001 01/07/04 CONGRESSMAN PORTER GOSS Telephone allocation 1.8E+09 2004 01/07/04 01/30/04 435.39$
INFORMATION TECH 001 01/07/04 WOMEN'S HEALTH Telephone allocation 1.8E+09 2004 01/07/04 01/30/04 734.20$
INFORMATION TECH 001 06/04/07 WOMENS HEALTH Telephone allocation 1.8E+09 2007 05/30/07 06/04/07 675.94$
INFORMATION TECH 001 06/18/07 CONGRESSMAN CONNIE MACK Telephone allocation 1.8E+09 2007 06/01/07 06/18/07 170.80$
INFORMATION TECH 001 08/09/07 WOMENS HEALTH Telephone allocation 1.8E+09 2007 08/02/07 08/09/07 622.42$
INFORMATION TECH 001 01/28/08 ONE SOURCE Telephone allocation 1.8E+09 2008 01/04/08 01/28/08 551.95$
INFORMATION TECH 001 01/28/08 WOMENS HEALTH Telephone allocation 1.8E+09 2008 01/04/08 01/28/08 997.82$
INFORMATION TECH 001 06/11/08 WOMENS HEALTH Telephone allocation 1.8E+09 2008 06/03/08 06/11/08 2,079.10$
INFORMATION TECH 001 03/10/09 One Source Telephone allocation 1.8E+09 2009 03/02/09 03/10/09 440.20$
INFORMATION TECH 001 03/10/09 WOMAN'S HEALTH Telephone allocation 1.8E+09 2009 03/02/09 03/10/09 1,294.85$
INFORMATION TECH 001 06/15/09 WOMAN'S HEALTH Telephone allocation 1.8E+09 2009 06/09/09 06/15/09 1,611.06$
INFORMATION TECH 001 08/19/09 WOMAN'S HEALTH Telephone allocation 1.8E+09 2009 08/14/09 08/19/09 639.84$
INFORMATION TECH 001 09/22/09 WOMAN'S HEALTH Telephone allocation 1.8E+09 2009 09/16/09 09/22/09 320.19$
INFORMATION TECH 001 02/28/13 ABM Telephone allocation 1.8E+09 2013 02/01/13 02/28/13 34.36$
INFORMATION TECH 001 04/07/14 WOMEN'S HEALTH Telephone allocation 1.8E+09 2014 03/31/14 04/07/14 194.30$
INFORMATION TECH 001 09/08/14 ABM Telephone allocation 1.8E+09 2014 09/05/14 09/08/14 106.58$
INFORMATION TECH 001 09/08/14 CONGRESSMAN CURT CLAWSON Telephone allocation 1.8E+09 2014 09/05/14 09/08/14 211.05$
INFORMATION TECH 001 11/18/14 ISIS JANITORIAL Telephone allocation 1.8E+09 2015 11/10/14 11/18/14 143.88$
INFORMATION TECH 001 01/22/15 ISS JANITORIAL Telephone allocation 1.8E+09 2015 01/21/15 01/22/15 98.64$
INFORMATION TECH 001 04/02/15 ISS JANITORIAL Telephone allocation 1.8E+09 2015 03/27/15 04/02/15 65.66$
INFORMATION TECH 001 07/24/15 ISS JANITORIAL Telephone allocation 1.8E+09 2015 07/22/15 07/24/15 67.70$
INFORMATION TECH 001 09/16/15 ISS JANITORIAL Telephone allocation 1.8E+09 2015 09/16/15 09/16/15 32.41$
INFORMATION TECH 001 12/31/15 ISS JANITORIAL Telephone allocation 1.8E+09 2016 12/21/15 12/31/15 165.92$
INFORMATION TECH 001 08/30/16 ISS JANITORIAL Telephone allocation 1.8E+09 2016 08/30/16 08/30/16 91.14$
INFORMATION TECH 001 01/19/17 ISS JANITORIAL Telephone allocation 1.8E+09 2017 01/19/17 01/19/17 136.69$
INFORMATION TECH 001 03/30/17 ISS JANITORIAL Telephone allocation 1.8E+09 2017 03/30/17 03/30/17 58.28$
INFORMATION TECH 001 06/09/17 ISS JANITORIAL Telephone allocation 1.8E+09 2017 06/09/17 06/09/17 35.56$
INFORMATION TECH 001 09/28/17 ISS JANITORIAL Telephone allocation 1.8E+09 2017 09/28/17 09/28/17 26.91$
INFORMATION TECH 001 01/28/14 ABM Telephone allocation 1.8E+09 2014 01/17/14 01/28/14 86.00$
INFORMATION TECH 188 01/10/05 EAST NAPLES FIRE DEPT Radio services 1.8E+09 2005 01/05/05 01/10/05 1,080.00$
INFORMATION TECH 188 02/24/05 GOFF COMMUNICATIONS Employee standby 1.8E+09 2005 02/01/05 02/24/05 2,888.71$
INFORMATION TECH 188 04/18/05 GOFF COMMUNICATIONS Employee standby 1.8E+09 2005 04/01/05 04/18/05 956.02$
INFORMATION TECH.001 05/04/04 WOMEN'S HEALTH Telephone allocation 1.8E+09 2004 05/04/04 05/10/04 1,369.14$
INFORMATION TECH.001 06/10/04 WOMEN'S HEALTH Telephone allocation 1.8E+09 2004 06/10/04 06/18/04 235.93$
INFORMATION TECH.001 09/15/04 WOMEN'S HEALTH Telephone allocation 1.8E+09 2004 09/15/04 10/05/04 1,517.21$
INFORMATION TECH.001 10/30/04 WOMEN'S HEALTH Telephone allocation 1.8E+09 2005 10/12/04 10/30/04 284.98$
INFORMATION TECH.001 02/24/05 WOMEN'S HEALTH Telephone allocation 1.8E+09 2005 02/01/05 02/24/05 840.78$
INFORMATION TECH.001 04/12/05 WOMEN'S HEALTH Telephone allocation 1.8E+09 2005 04/01/05 04/12/05 537.80$
16.E.3.a
Packet Pg. 1880 Attachment: BCC Receivables and NSF as of June 2018 (7110 : Old Accounts Receivable for
INFORMATION TECH.001 06/24/05 WOMENS HEALTH Telephone allocation 1.8E+09 2005 06/01/05 06/24/05 517.18$
INFORMATION TECH.001 07/27/05 WOMENS HEALTH Telephone allocation 1.8E+09 2005 07/21/05 07/27/05 914.34$
INFORMATION TECH.001 02/08/06 WOMENS HEALTH Telephone allocation 1.8E+09 2006 01/23/06 02/08/06 868.04$
INFORMATION TECH.001 05/08/06 WOMENS HEALTH Telephone allocation 1.8E+09 2006 04/24/06 05/08/06 934.05$
INFORMATION TECH.001 05/08/06 ONE SOURCE Telephone allocation 1.8E+09 2006 04/24/06 05/08/06 131.82$
INFORMATION TECH.001 10/09/06 WOMENS HEALTH Telephone allocation 1.8E+09 2006 09/01/06 10/09/06 929.81$
INFORMATION TECH.001 10/09/06 ONE SOURCE Telephone allocation 1.8E+09 2006 09/01/06 10/09/06 138.82$
INFORMATION TECH.001 10/04/02 ONE SOURCE Long distance 1.8E+09 2003 01/11/03 01/11/03 76.83$
INFORMATION TECH.001 10/04/02 STATE OF FLORIDA Long distance 1.8E+09 2003 01/11/03 01/11/03 493.11$
INFORMATION TECH.001 10/04/02 STATE OF FLORIDA Long distance 1.8E+09 2003 01/11/03 01/11/03 1,649.09$
INFORMATION TECH.001 04/22/03 WOMAN'S HEALTH Telephone allocation 1.8E+09 2003 04/29/03 04/29/03 862.40$
INFORMATION TECH.001 10/09/06 WOMENS HEALTH Telephone allocation 1.8E+09 2006 09/22/06 10/09/06 729.49$
INFORMATION TECH.001 11/09/06 ONE SOURCE Telephone allocation 1.8E+09 2007 11/07/06 11/09/06 211.68$
INFORMATION TECH.001 11/09/06 WOMENS HEALTH Telephone allocation 1.8E+09 2007 11/07/06 11/09/06 613.42$
INFORMATION TECH.001 09/26/03 WOMEN'S HEALTH Telephone allocation 1.8E+09 2003 09/26/03 10/02/03 1,198.06$
INFORMATION TECH.001 11/10/10 ABM Telephone allocation 1.8E+09 2011 11/05/10 11/10/10 139.57$
INFORMATION TECH.001 06/19/12 ABM Telephone allocation 1.8E+09 2012 06/07/12 06/19/12 124.49$
INFORMATION TECH.001 08/07/12 ABM Telephone allocation 1.8E+09 2012 08/03/12 08/07/12 103.13$
INFORMATION TECH.188 07/27/05 HEALTH DEPT.Radio services 1.8E+09 2005 07/12/05 07/27/05 779.00$
INFORMATION TECH.188 09/20/06 CITY OF NAPLES Radio services 1.8E+09 2006 09/08/06 09/20/06 600.00$
INFORMATION TECH.188 12/28/10 NAPLES COMMUNITY SERVICES Radio services 1.8E+09 2011 12/13/10 12/28/10 3,612.00$
PURCHASING 001 11/30/03 REP. RIVERIA Postage 1.8E+09 2004 11/30/03 12/13/03 0.89$
PURCHASING 001 12/31/03 REP. RIVERA Postage 1.8E+09 2004 12/31/03 01/23/04 1.58$
PURCHASING 001 02/29/04 REP. RIVERA Postage 1.8E+09 2004 02/29/04 03/19/04 2.31$
PURCHASING 001 04/19/04 REP RIVERA Postage 1.8E+09 2004 04/19/04 04/28/04 1.86$
PURCHASING 001 08/31/04 REP. RIVIERA Postage 1.8E+09 2004 09/01/04 10/05/04 0.37$
PURCHASING 001 05/31/04 REP. RIVIERA Postage 1.8E+09 2004 05/31/04 06/22/04 4.41$
PURCHASING 001 07/31/04 REP. RIVIERA Postage 1.8E+09 2004 07/31/04 08/23/04 1.12$
PURCHASING 001 09/01/04 REP. RIVERA Postage 1.8E+09 2004 09/01/04 09/15/04 4.81$
PURCHASING 001 12/03/04 REP. RIVERA Postage 1.8E+09 2005 11/01/04 12/03/04 1.85$
PURCHASING 001 01/30/03 REP. MIKE DAVIS Postage 1.8E+09 2003 03/28/03 03/28/03 26.30$
PURCHASING 001 11/15/10 REP. GRADY Postage 1.8E+09 2011 11/10/10 11/15/10 1.26$
PURCHASING 001 03/09/11 REP. GRADY Postage 1.8E+09 2011 03/04/11 03/09/11 0.45$
PURCHASING 001 03/20/14 STATE ATTORNEY Postage 1.8E+09 2014 03/19/14 03/20/14 524.74$
RISK 516 10/30/14 MICHAEL REYNA Restitution 1.8E+09 2015 10/30/14 10/30/14 3,890.00$
RISK 516 07/08/16 JESSE VELIZ Restitution 1.8E+09 2016 07/08/16 07/08/16 1,785.87$
48,595.12$
16.E.3.a
Packet Pg. 1881 Attachment: BCC Receivables and NSF as of June 2018 (7110 : Old Accounts Receivable for
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 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;?(P th day of 5jiPI'! 6e. 2006.
ATTEST
DWIGHT E. BROCK, Clerk
By ~ ..~.L().(u Clerf{ II. to h., '-It SSfonltur. All 1 " .
Approved as to mtttl and legal suffiCIency:
By:
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
a~Frank Halas, Chairman
16.E.3.b
Packet Pg. 1882 Attachment: Resolution 2006-252 (7110 : Old Accounts Receivable for Administrative Services Department)
DRAFT
Procedures for Mana2in2 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 lO-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.
16.E.3.b
Packet Pg. 1883 Attachment: Resolution 2006-252 (7110 : Old Accounts Receivable for Administrative Services Department)