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Agenda 12/11/2018 Item #16C 212/11/2018 EXECUTIVE SUMMARY Recommendation to approve a Resolution removing uncollectible accounts receivable and their respective balances from the financial records of Collier County Public Utilities Department in the amount of $59,034.99. OBJECTIVE: To remove uncollectible balances from the Accounts Receivable Ledger for prior years to accurately represent the true asset balances. CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt expense for accounts that have been identified as uncollectible. Amounts recommended for removal from the accounts receivable include water and sewer uncollected customers’ account balances, a Solid Waste Disposal ticket and commercial can accounts where the registered entity has gone out of business. The annual review of all accounts receivable balances as of September 30, 2018 was completed as part of the Fiscal 2018 year-end reports. Collection efforts for unpaid balances included in this recommendation have been exhausted. A summary by write-off category for each receivable balance follows below. Reason CCWSD Operating 408 East/South Assessment 410 Landfill Operating 470 Mandatory Collections 473 Grand Total Bankruptcy Account > 4 years $1,149.49 $1,149.49 Exceeds Statute of Limitations $2,269.48 $2,269.48 Errors and Omissions $1,631.11 $1,631.11 Golden Gate Acquired Accounts $48,436.30 $48,436.30 Misc. Invoice - Administrative $421.95 $421.95 County Liens Extinguished $917.63 $3,755.72 $4,673.35 Cash Customer Error $139.66 $139.66 Company Dissolved $313.65 $313.65 Totals $53,908.33 $917.63 $139.66 $4,069.37 $59,034.99 Fund 408- Water/Sewer Accounts Receivable: The balance of $1,149.49 represents 3 utility account balances for customers that have declared bankruptcy and are more than four years old, exceeding the statute of limitation for collection. In addition, there are 6 accounts totaling $2,269.48. The total represents the unpaid balance as of 9/30/18 for existing homes with certificates of occupancy that continue to accrue base charges though no consumption has registered and are considered abandoned. Water/Sewer Errors and Omissions: Throughout the fiscal year, there are some prorations that need to occur following transfer of property ownership. The amount of $1,631.11 represents balances not transferred in a timely manner. Water/Sewer Accounts Receivable (Golden Gate System): The balance of $48,436.30 represents 31 tenant account balances, acquired in the acquisition of the Golden Gate Utility System for customers that left unpaid balances upon moving out of the property and determined to be uncollectable. Miscellaneous Billing: The balance of $421.95 represents one invoice issued to a contractor for repairs to damaged utility infrastructure made by staff. The balance represents waived administrative fees. 16.C.2 Packet Pg. 1658 12/11/2018 Fund 410- East and South Sewer Assessment: The accounts receivable balance in the amount of $917.63 represents 3 properties now owned by Collier County. Per Chapter 713, Florida Statutes, all liens are extinguished on county owned properties. Fund 470- Landfill Cash Customer: The accounts receivable balance in the amount of $139.66 represents one landfill customer who paid less than amount due. Staff has been unable to contact the customer to collect the shortage. Fund 473- Mandatory Solid Waste: The accounts receivable balance in the amount of $3,755.72 represents 10 properties now owned by Collier County. Per Statute Chapter 713, Florida Statutes a ll liens are extinguished on county owned properties. Solid Waste Commercial Can Accounts: The accounts receivable balance of $313.65 represents three solid waste commercial can accounts where the customers have gone out of business. FISCAL IMPACT: Removal of accounts receivable balances will increase the bad debt expense: in the Collier County Water-Sewer District Operating Fund (408) by $53,908.33 in Landfill Billing Fund (470) by $139.66 in the Mandatory Collections Fund (473) by $4,069.37 in East and South Sewer Assessment Fund (410) by $917.63 GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is in conformance with Resolution No. 2006-252, and as such is approved as to form and legality. This item requires majority vote for approval. -JAK RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of the Collier County Water-Sewer District, approves a Resolution removing uncollectible accounts receivable and their respective balances from the financial records of the Collier County Public Utilities Department in the amount of $59,034.99; and, approves a total write-off in the amount of $59,034.99. Prepared By: Teresa Riesen, UBCS Manager, Financial Operations Division ATTACHMENT(S) 1. Accounts Receivable Balance Details (PDF) 2. Resolution - 2018 Uncollectible Accounts - Utilities (PDF) 16.C.2 Packet Pg. 1659 12/11/2018 COLLIER COUNTY Board of County Commissioners Item Number: 16.C.2 Doc ID: 7276 Item Summary: Recommendation to approve a Resolution removing uncollectible accounts receivable and their respective balances from the financial records of Collier County Public Utilities Department in the amount of $59,034.99. Meeting Date: 12/11/2018 Prepared by: Title: Operations Analyst – Public Utilities Operations Support Name: Heather Sweet 11/07/2018 2:48 PM Submitted by: Title: Operations Analyst – Public Utilities Operations Support Name: Heather Sweet 11/07/2018 2:48 PM Approved By: Review: Public Utilities Operations Support Teresa Riesen Additional Reviewer Completed 11/08/2018 7:28 AM Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 11/13/2018 12:33 PM Public Utilities Department Sarah Hamilton Level 1 Division Reviewer Completed 11/14/2018 6:20 PM Public Utilities Department George Yilmaz Level 2 Division Administrator Review Completed 11/15/2018 7:24 AM Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/15/2018 8:28 AM County Attorney's Office Emily Pepin CAO Preview Completed 11/15/2018 2:44 PM Budget and Management Office Ed Finn Additional Reviewer Completed 11/16/2018 9:28 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 11/16/2018 11:06 AM County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 11/27/2018 9:58 AM Board of County Commissioners MaryJo Brock Meeting Pending 12/11/2018 9:00 AM 16.C.2 Packet Pg. 1660 Account # Customer Name Last Charge Date Balance to be written off Due Date Account Type Reason for Write Off 07874276301 WCI Communities 10/1/2014 $444.24 10/21/2014 Water/Sewer Balance exceeds statute of limitations 07501108203 Dobkin, Ronald 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations 04861219601 Ravana, Thomas 7/18/2018 $143.65 8/7/2018 Water/Sewer Balance exceeds statute of limitations Total Write Off $1,149.49 16.C.2.a Packet Pg. 1661 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Last Charge Date Balance to be written off Due Date Account Type Reason for Write Off 07201052401 Gossard, Richard 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations 07501086802 Rives, Arturo 9/28/2018 $561.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations 03923698201 Caspian Builders LLC 10/10/2018 $490.44 10/30/2018 Water/Sewer Balance exceeds statute of limitations 07501061400 Johnson, Billy 9/28/2018 $211.60 10/18/2018 Water/Sewer Balance exceeds statute of limitations 08101387901 Guzman, Graciela 10/3/2018 $222.12 10/23/2018 Water/Sewer Balance exceeds statute of limitations 08401701000 Stringer, Gary 7/25/2018 $222.12 8/14/2018 Water/Sewer Balance exceeds statute of limitations Total Write Off $2,269.48 16.C.2.a Packet Pg. 1662 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Last Charge Date Balance to be written off Due Date Account Type Reason for Write Off 06001634201 Lee, Richard 8/22/2017 $17.85 9/11/2017 Water/Sewer Proration done too late to transfer balance to new owner 08056949001 Clarke, Richard 8/2/2017 $953.04 8/22/2017 Water/Sewer Proration to be done too late to transfer balance to new owner 00142619600 WCI Communities 2/1/2018 $617.23 2/21/2018 Water/Sewer Adjustment done too late to transfer balance to new owner 05123814802 Olsen, Tom 11/20/2017 $42.99 12/10/2017 Water/Sewer Unpaid balance never moved to new account Total Write Off $1,631.11 16.C.2.a Packet Pg. 1663 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Last Charge Date Balance to be written off Due Date Account Type Reason for Write Off 00300237600 Ramos, Abelardo 3/27/2018 $292.16 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300001300 Naples Place 1 Inc.3/27/2018 $989.64 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300198200 Perez, Yolylendy 3/23/2018 $48.22 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300280400 Trupiano, Vito 3/27/2018 $127.45 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300001900 Naples Place 1 Inc.3/27/2018 $808.38 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300048700 Rodriguez, Camilo 3/23/2018 $95.12 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300182900 Villada Jr., John 3/23/2018 $46.11 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300040900 Tirado, Jose A.3/23/2018 $331.47 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300052700 Godwin, Yvonne Jean 3/23/2018 $9,966.23 4/12/2018 Water/Sewer Owner filed bankruptcy prior to Acquisition 00300144000 Burgess Est, Alverta L 3/23/2018 $24,455.62 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300144600 R Top Properties LLC 3/23/2018 $1,527.94 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300301000 Your Choice Car Wash LLC 3/23/2018 $1,314.16 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300248900 Pagoada, Jose A 4/26/2018 $1,279.60 5/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300252200 Liy, Anadenia 3/27/2018 $1,241.14 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300342100 1701 Sunshine Blvd Land Trust 3/27/2018 $1,003.85 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300254100 Crystal Family Group LLC 3/27/2018 $943.42 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300005000 O'Neil, Joseph 3/27/2018 $812.75 4/16/2018 Water/Sewer Acquired Golden Gate Accounts 00300075900 Moreno, Eduardo 3/23/2018 $512.72 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300057700 V F Naples LLC 3/23/2018 $428.53 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300312200 Jimenez, Carmen G.3/23/2018 $361.16 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300350400 Marvin J. Bell Rev Trust 9/14/2018 $352.33 10/4/2018 Water/Sewer Acquired Golden Gate Accounts 00300350600 Marvin J. Bell Rev Trust 9/14/2018 $276.78 10/4/2018 Water/Sewer Acquired Golden Gate Accounts 00300242200 Trinh, An 3/23/2018 $256.24 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300143100 Perez, Maria Paz 3/23/2018 $256.23 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300149400 Hapa Investment St LLC 5/4/2018 $238.44 5/24/2018 Water/Sewer Acquired Golden Gate Accounts 00300350500 Marvin J. Bell Rev Trust 9/14/2018 $180.67 10/4/2018 Water/Sewer Acquired Golden Gate Accounts 00300188000 Damys, Jean 3/23/2018 $71.34 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300299200 Classica LLC 3/23/2018 $68.33 4/12/2018 Water/Sewer Acquired Golden Gate Accounts 00300079600 Alverez, Leslie 5/4/2018 $65.05 5/24/2018 Water/Sewer Acquired Golden Gate Accounts 00300197900 Matute, Hector 5/3/2018 $41.64 5/23/2018 Water/Sewer Acquired Golden Gate Accounts 00300117600 Harry P Rampersad Rev Trust 4/30/2018 $26.90 5/20/2018 Water/Sewer Acquired Golden Gate Accounts 00300256000 Torfino, Carol 5/3/2018 $16.68 5/23/2018 Water/Sewer Acquired Golden Gate Accounts Total Write Off $48,436.30 16.C.2.a Packet Pg. 1664 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a SAP Account # Customer Name Invoice Date Balance to be written off Due Date Account Type Reason for Write Off 303578 Andrew Hunter Homes 12/13/2016 $421.95 1/12/2017 Miscellaneous Billing Company filed for bankruptcy 2/27/2018 Total Write Off $421.95 16.C.2.a Packet Pg. 1665 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Last Paid Date Balance to be written off Account Type Reason for Write Off Comments 51000-329406 Collier County 6/6/2011 $83.64 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties 51000-398408 Collier County 6/6/2011 $63.19 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties 54000-498007 Collier County 11/30/2010 $770.80 East and South Sewer Assessment County owns property - per statute all liens are extinguished on county owned properties Total Write Off $917.63 16.C.2.a Packet Pg. 1666 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Charge Date Balance to be written off Account Type Reason for Write Off Comments N/A - Landfill Cash Customer Unknown 8/29/2018 $139.66 Landfill Cash Customer Landfill cashier took incorrect amount on prepaid credit card Unable to contact customer to collect shortage Total Write Off $139.66 16.C.2.a Packet Pg. 1667 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a Account # Customer Name Last Paid Date Balance to be written off Account Type Reason for Write Off Comments 63000-1258 Collier County No payments made $422.20 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $319.18 65000-1355 Collier County No payments made $407.34 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $105.29 & Interest $302.05 60000-4653 Collier County 10/5/1995 $115.85 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $30.99 & Interest $84.86 61000-6952 Collier County 1/5/1999 $281.80 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $83.29 & Interest $198.51 64000-24426 Collier County No payments made $423.19 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $106.72 & Interest $316.47 65000-25784 Collier County No payments made $407.34 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $105.29 & Interest $302.05 63000-25959 Collier County No payments made $422.20 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $319.18 66000-28299 Collier County No payments made $397.59 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $106.61 & Interest $290.98 60000-90308 Collier County No payments made $443.60 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $102.00 & Interest $341.60 61000-131704 Collier County No payments made $434.61 Mandatory Solid Waste County owns property - per statute all liens are extinguished on county owned properties Principal $103.02 & Interest $331.59 Total Write Off $3,755.72 16.C.2.a Packet Pg. 1668 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a SAP Account # Customer Name Invoice Date Balance to be written off Due Date Account Type Reason for Write Off 303603 Frank, Timothy 2/13/2017 $190.25 3/15/2017 Commercial Can Company dissolved 9/22/2017 303350 AMF Metal Fab 8/25/2017 $96.30 9/24/2017 Commercial Can Company dissolved 9/26/2014 303808 Southern Wood Products, LLC 8/23/2018 $27.10 9/22/2017 Commercial Can Company dissolved 9/28/2018 Total Write Off $313.65 16.C.2.a Packet Pg. 1669 Attachment: Accounts Receivable Balance Details [Revision 1] (7276 : Recommendation to approve a 16.C.2.b Packet Pg. 1670 Attachment: Resolution - 2018 Uncollectible Accounts - Utilities (7276 : Recommendation to approve a Resolution removing uncollectible 16.C.2.b Packet Pg. 1671 Attachment: Resolution - 2018 Uncollectible Accounts - Utilities (7276 : Recommendation to approve a Resolution removing uncollectible