Agenda 12/11/2018 Item #16D 112/11/2018
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of aged accounts receivable in the
amount of $114,451.70, considered uncollectible or should otherwise be removed from the financial
records of the Collier County Public Library (CCPL) in accordance with Resolution No. 2006-252.
OBJECTIVE: To reflect proper accounts receivable balances in the County’s financial records by
writing off uncollectible debt.
CONSIDERATIONS: A review of accounts receivable for the likelihood of col lection is required by
Resolution No. 2006-252 during each fiscal year end.
Of the over 2.5 million library materials checked out during FY 2013-2014, approximately 0.08% were
not returned by borrowers. 99.92% were returned. The value of the materials and the processing fees
incurred on these materials is $63,226.74. Additionally, $51,314.96 in overdue fines was not paid on
23,994 materials that were returned late by library patrons. Total amount unpaid is $114,541.70.
After extensive research efforts on several old transactions, which include fines for overdue charges not
paid and money owed for items not returned, staff recommends that it discontinue efforts to collect the
miscellaneous receivables listed in the attached exhibit to this Executive Summary.
This review is performed annually by the CCPL in compliance with Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged in the amount of
$114,541.70 to remove the uncollectible amounts from the CCPL general fund budget.
GROWTH MANAGEMENT IMPACT: None.
LEGAL CONSIDERATIONS: This Item has been reviewed by the County Attorney, is approved as to
form and legality, and requires majority vote by the Board. -JAK
RECOMMENDATION: To approve the proposed resolution authorizing the removal of aged accounts
receivable in the amount of $114,541.70, considered uncollectible from the financial records of the
Collier County Public Library (CCPL) in accordance with Resolution No. 2006-252.
Prepared By: Tanya Williams, Director, Library Division
ATTACHMENT(S)
1. Aged Accounts_FY 2014 (XLSX)
2. Resolution - Library Aged Accounts (PDF)
3. Resolution 2006_252 (PDF)
16.D.1
Packet Pg. 1848
12/11/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.1
Doc ID: 7248
Item Summary: Recommendation to adopt a resolution authorizing the removal of aged accounts
receivable in the amount of $114,451.70, considered uncollectible or should otherwise be removed from
the financial records of the Collier County Public Library (CCPL) in accordance with Resolution No.
2006-252.
Meeting Date: 12/11/2018
Prepared by:
Title: Administrative Assistant – Library
Name: Karen Tibbetts
11/05/2018 10:10 AM
Submitted by:
Title: Assistant Division Director - Library – Library
Name: Tanya Williams
11/05/2018 10:10 AM
Approved By:
Review:
Library Tanya Williams Additional Reviewer Completed 11/08/2018 11:30 AM
Public Services Department Kimberley Grant Level 1 Reviewer Completed 11/15/2018 8:43 AM
Public Services Department Todd Henry Additional Reviewer Skipped 11/15/2018 9:46 AM
Public Services Department Todd Henry Level 1 Division Reviewer Completed 11/15/2018 9:56 AM
Public Services Department Kimberley Grant Level 2 Division Administrator Review Completed 11/15/2018 10:13 AM
County Attorney's Office Emily Pepin CAO Preview Completed 11/15/2018 12:39 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 11/15/2018 2:36 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 11/16/2018 8:40 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 11/16/2018 10:37 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 12/03/2018 7:55 AM
Board of County Commissioners MaryJo Brock Meeting Pending 12/11/2018 9:00 AM
16.D.1
Packet Pg. 1849
Fees Owed/Materials Not Returned 63,226.74$
Fines Only (Overdues)51,314.96$
Total 114,541.70$
FY14 System-wide Circulation 2,551,029
23,994 2,116 0.08%
Number of Items Overdue/Fines
Not Paid
Number of Items Not
Returned
Percentage of items checked-out,
but not returned
16.D.1.a
Packet Pg. 1850 Attachment: Aged Accounts_FY 2014 (7248 : Adopt resolution of Library's aged accounts receivable in amount of $114,451.70.)
16.D.1.b
Packet Pg. 1851 Attachment: Resolution - Library Aged Accounts (7248 : Adopt resolution of Library's aged accounts receivable in amount of $114,451.70.)
16.D.1.cPacket Pg. 1852Attachment: Resolution 2006_252 (7248 : Adopt resolution of Library's aged accounts receivable in amount of $114,451.70.)
16.D.1.cPacket Pg. 1853Attachment: Resolution 2006_252 (7248 : Adopt resolution of Library's aged accounts receivable in amount of $114,451.70.)