Agenda 09/24/2019 Item #16D 4 (Resolution for the Removal of Uncollectible receivables from the financial records of Parks and Recreation Division)09/24/2019
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible receivables in the amount
of $3,939.03 from the financial records of the Parks and Recreation Division in accordance with
Resolution No. 2006-252 and authorize the Chair to execute attached Resolution.
OBJECTIVE: For the Board of County Commissioners (Board) to authorize the Finance Division to
remove uncollectible accounts receivable in the amount of $3,939.03.
CONSIDERATIONS: A review of accounts receivable for the likelihood of collection is required by
Resolution No. 2006-252 during each fiscal year-end. Staff identified twenty-two (22) past due accounts
that have been in collections for at least one (1) year. Diligent efforts by the Division and the County
contracted collection agency to collect these receivables has been unsuccessful; staff will discontinue
efforts to collect the list of uncollectible receivables attached as an exhibit to this Executive Summary.
The Division’s programs and services generated approximately $4,659,608.54 annually in revenue in the
past fiscal year. The twenty-two (22) records to be removed related to our childcare program, rentals,
memberships, and other miscellaneous programs, and constitute less than eight one hundredths of one
percent of the Division’s generated annual revenue.
This review is performed on an annual basis by the Parks and Recreation Division staff in compliance
with Resolution No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged to remove the total amount
of $3,939.03 from two (2) Parks and Recreation Funds and cost centers (see attachment for details of
accounts to be adjusted).
Amounts by Fund to be removed can be summarized as follows:
Amounts by Fund Amount Owed
111 $ 3,701.35
130 $ 237.68
Total $ 3,939.03
GROWTH MANAGEMENT IMPACT: There is no Growth Management impact associated with this
Executive Summary.
LEGAL CONSIDERATIONS: The County Attorney has reviewed this Item and approved it as to form
and legality. Majority support is required for approved. -JAK
RECOMMENDATION: To approve and authorize the removal of uncollectible accounts receivable
from the financial records of the Parks and Recreation Division in accordance with Resolution No. 2006-
252 and authorizes the Chairman to execute the Resolution.
Prepared By: Matthew Catoe, Operations Analyst, Parks and Recreation Division
ATTACHMENT(S)
1. Resolution 2006-252 Managing Receivables (PDF)
2. Resolution with attachment - JAK signed (PDF)
16.D.4
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09/24/2019
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.4
Doc ID: 9925
Item Summary: Recommendation to approve and authorize the removal of uncollectible
receivables in the amount of $3,939.03 from the financial records of the Parks and Recreation Division in
accordance with Resolution No. 2006-252 and authorize the Chair to execute attached Resolution.
Meeting Date: 09/24/2019
Prepared by:
Title: Operations Analyst – Parks & Recreation
Name: Matthew Catoe
08/22/2019 3:22 PM
Submitted by:
Title: Division Director - Parks & Recreation – Parks & Recreation
Name: Barry Williams
08/22/2019 3:22 PM
Approved By:
Review:
Parks & Recreation Ilonka Washburn Additional Reviewer Completed 08/22/2019 3:38 PM
Parks & Recreation Barry Williams Additional Reviewer Completed 09/05/2019 10:40 AM
Public Services Department Kimberley Grant Level 1 Reviewer Completed 09/05/2019 11:49 AM
Public Services Department Todd Henry Level 1 Division Reviewer Completed 09/05/2019 12:50 PM
Public Services Department Steve Carnell Level 2 Division Administrator Review Completed 09/10/2019 10:04 AM
Office of Management and Budget Laura Wells Level 3 OMB Gatekeeper Review Completed 09/10/2019 3:07 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/12/2019 11:05 AM
Budget and Management Office Ed Finn Additional Reviewer Completed 09/13/2019 9:51 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/14/2019 1:00 PM
Board of County Commissioners MaryJo Brock Meeting Pending 09/24/2019 9:00 AM
16.D.4
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16.D.4.a
Packet Pg. 1545 Attachment: Resolution 2006-252 Managing Receivables (9925 : Parks Removal of Uncollectible Receivables)
16.D.4.a
Packet Pg. 1546 Attachment: Resolution 2006-252 Managing Receivables (9925 : Parks Removal of Uncollectible Receivables)
16.D.4.b
Packet Pg. 1547 Attachment: Resolution with attachment - JAK signed (9925 : Parks Removal of Uncollectible Receivables)
16.D.4.b
Packet Pg. 1548 Attachment: Resolution with attachment - JAK signed (9925 : Parks Removal of Uncollectible Receivables)
16.D.4.b
Packet Pg. 1549 Attachment: Resolution with attachment - JAK signed (9925 : Parks Removal of Uncollectible Receivables)