Agenda 09/24/2019 Item #16G 1 (Resolution of the Uncollectible Accounts Receivable from the Airport Authority Financial Records)09/24/2019
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible accounts receivable in the
amount of $2,506.18 from the financial records of the Airport Authority Fund (495) in accordance
with Resolution 2006-252 and authorize the Chair to execute the attached Resolution.
OBJECTIVE: For the Board of County Commissioners (BCC) to authorize the removal of Airport
Authority past due accounts receivable considered uncollectible, in the amount of $2,506.18, in order to
reflect proper accounts receivable balances in the county financial records.
CONSIDERATIONS: A review of accounts receivable for likelihood of collection is required by
Resolution 2006-252 during each fiscal year end. After exhausting research and collection efforts, staff
has discontinued efforts to collect the list of miscellaneous receivables attached as an exhibit to this
Executive Summary. All items requested for removal are now considered uncollectible after diligent
efforts have been exhausted.
The Airport Authority’s operations generated approximately $4.3 million in revenue this past fiscal year.
The records to be removed constitute less than .06% of annual generated annual revenues.
This exercise will continue to be performed on an annual basis at fiscal year-end by the GMD Financial
Support staff to remain in compliance with the BCC adopted Resolution 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged $2,506.18 to remove the
uncollectible amounts from Airport Authority Fund (495).
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 approval. - JAK
RECOMMENDATION: That the Board of County Commissioners approves and authorizes the
removal of uncollectible receivables in the amount of $2,506.18 from the financial records of the Airport
Authority Fund (495) in accordance with Resolution 2006-252 and authorize the Chair to execute the
attached Resolution.
Prepared by Christopher Johnson, Financial & Operational Support Manager, GMD Operations Support
Division
ATTACHMENT(S)
1. Uncollectible Accounts 495(1) (XLSX)
2. Resolution - JAK signed(1) (PDF)
3. Resolution 2006-252 (PDF)
16.G.1
Packet Pg. 2600
09/24/2019
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.G.1
Doc ID: 10041
Item Summary: Recommendation to approve and authorize the removal of uncollectible accounts
receivable in the amount of $2,506.18 from the financial records of the Airport Authority Fund (495) in
accordance with Resolution 2006-252 and authorize the Chair to execute the attached Resolution.
Meeting Date: 09/24/2019
Prepared by:
Title: Accountant, Senior – Growth Management Operations Support
Name: Christopher Johnson
09/03/2019 7:47 AM
Submitted by:
Title: Division Director - Operations Support – Growth Management Department
Name: Gene Shue
09/03/2019 7:47 AM
Approved By:
Review:
Growth Management Department Christine Arnold Level 1 Reviewer Completed 09/03/2019 8:08 AM
Growth Management Department Gene Shue Additional Reviewer Completed 09/03/2019 9:18 AM
Airport Authority Justin Lobb Additional Reviewer Completed 09/03/2019 2:37 PM
Growth Management Department Thaddeus Cohen Department Head Review Completed 09/04/2019 9:02 AM
Growth Management Department James C French Deputy Department Head Review Completed 09/04/2019 4:47 PM
Office of Management and Budget Laura Wells Level 3 OMB Gatekeeper Review Completed 09/10/2019 4:14 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/12/2019 10:49 AM
Office of Management and Budget Laura Zautcke Additional Reviewer Completed 09/13/2019 9:30 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/14/2019 1:13 PM
Board of County Commissioners MaryJo Brock Meeting Pending 09/24/2019 9:00 AM
16.G.1
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Invoice Doc Assignment D/Bl c D/Bl i Cust #Customer Fund
0090014842 RV 0090014842 0000303710 MARK LINDLEY 495
0090014842 RV 0090014842 0000303710 MARK LINDLEY 495
0090012011 RV 0090012011 0000302640 WILLIAM GLASS 495
0090012011 RV 0090012011 0000302640 WILLIAM GLASS 495
0090013076 RV 0090013076 0000302640 WILLIAM GLASS 495
0090013076 RV 0090013076 0000302640 WILLIAM GLASS 495
0090013212 RV 0090013212 0000302640 WILLIAM GLASS 495
0090013212 RV 0090013212 0000302640 WILLIAM GLASS 495
0090013349 RV 0090013349 0000302640 WILLIAM GLASS 495
0090013349 RV 0090013349 0000302640 WILLIAM GLASS 495
0090013551 RV 0090013551 0000302640 WILLIAM GLASS 495
0090013551 RV 0090013551 0000302640 WILLIAM GLASS 495
0090013722 RV 0090013722 0000302640 WILLIAM GLASS 495
0090013722 RV 0090013722 0000302640 WILLIAM GLASS 495
0090013791 RV 0090013791 0000302640 WILLIAM GLASS 495
0090013996 RV 0090013996 0000302640 WILLIAM GLASS 495
0090013996 RV 0090013996 0000302640 WILLIAM GLASS 495
0090013996 RV 0090013996 0000302640 WILLIAM GLASS 495
0090014137 RV 0090014137 0000302640 WILLIAM GLASS 495
0090014143 RV 0090014143 0000302640 WILLIAM GLASS 495
0090014143 RV 0090014143 0000302640 WILLIAM GLASS 495
1400024253 DZ 0090013791 0000302640 WILLIAM GLASS 495
0090014271 RV 0090014271 0000302640 WILLIAM GLASS 495
1400025890 DZ 0090014137 0000302640 WILLIAM GLASS 495
16.G.1.a
Packet Pg. 2602 Attachment: Uncollectible Accounts 495(1) (10041 : Uncollectible Accounts)
F.Ctr F.Area Posted Baseline Due Terms Days1 Age Current 1-30 days 31-60 days
192330 542 11/1/2017 11/1/2017 11/1/2017 Z100 0 646 0.00 0.00 0.00
11/1/2017 11/1/2017 11/1/2017 Z100 0 646 0.00 0.00 0.00
10/1/2016 10/1/2016 10/1/2016 Z100 0 1,042 0.00 0.00 0.00
192330 542 10/1/2016 10/1/2016 10/1/2016 Z100 0 1,042 0.00 0.00 0.00
11/1/2016 11/1/2016 11/1/2016 Z100 0 1,011 0.00 0.00 0.00
192330 542 11/1/2016 11/1/2016 11/1/2016 Z100 0 1,011 0.00 0.00 0.00
192330 542 12/1/2016 12/1/2016 12/1/2016 Z100 0 981 0.00 0.00 0.00
12/1/2016 12/1/2016 12/1/2016 Z100 0 981 0.00 0.00 0.00
192330 542 1/1/2017 1/1/2017 1/1/2017 Z100 0 950 0.00 0.00 0.00
1/1/2017 1/1/2017 1/1/2017 Z100 0 950 0.00 0.00 0.00
192330 542 2/1/2017 2/1/2017 2/1/2017 Z100 0 919 0.00 0.00 0.00
2/1/2017 2/1/2017 2/1/2017 Z100 0 919 0.00 0.00 0.00
192330 542 3/1/2017 3/1/2017 3/1/2017 Z100 0 891 0.00 0.00 0.00
3/1/2017 3/1/2017 3/1/2017 Z100 0 891 0.00 0.00 0.00
192330 542 3/6/2017 3/6/2017 3/6/2017 Z100 0 886 0.00 0.00 0.00
192330 542 4/13/2017 4/13/2017 4/13/2017 Z100 0 848 0.00 0.00 0.00
4/13/2017 4/13/2017 4/13/2017 Z100 0 848 0.00 0.00 0.00
192330 542 4/13/2017 4/13/2017 4/13/2017 Z100 0 848 0.00 0.00 0.00
192330 542 5/1/2017 5/1/2017 5/1/2017 Z100 0 830 0.00 0.00 0.00
192330 542 5/10/2017 5/10/2017 5/10/2017 Z100 0 821 0.00 0.00 0.00
5/10/2017 5/10/2017 5/10/2017 Z100 0 821 0.00 0.00 0.00
192330 542 5/11/2017 5/11/2017 5/11/2017 0 820 0.00 0.00 0.00
192330 542 6/1/2017 6/1/2017 6/1/2017 Z100 0 799 0.00 0.00 0.00
2/14/2018 2/14/2018 2/14/2018 0 541 0.00 0.00 0.00
16.G.1.a
Packet Pg. 2603 Attachment: Uncollectible Accounts 495(1) (10041 : Uncollectible Accounts)
61-90 days > 90 days Amount
0.00 212.14 212.14
0.00 12.73 12.73
224.87
0.00 14.95 14.95
0.00 249.09 249.09
0.00 14.95 14.95
0.00 249.09 249.09
0.00 249.09 249.09
0.00 14.95 14.95
0.00 254.57 254.57
0.00 15.27 15.27
0.00 254.57 254.57
0.00 15.27 15.27
0.00 254.57 254.57
0.00 15.27 15.27
0.00 55.86 55.86
0.00 320.00 320.00
0.00 25.80 25.80
0.00 110.00 110.00
0.00 34.93 34.93
0.00 140.00 140.00
0.00 8.40 8.40
0.00 -52.01 -52.01
0.00 38.63 38.63
0.00 -1.94 -1.94
2,281.31
Total 2,506.18
16.G.1.a
Packet Pg. 2604 Attachment: Uncollectible Accounts 495(1) (10041 : Uncollectible Accounts)
16.G.1.b
Packet Pg. 2605 Attachment: Resolution - JAK signed(1) (10041 : Uncollectible Accounts)
16.G.1.c
Packet Pg. 2606 Attachment: Resolution 2006-252 (10041 : Uncollectible Accounts)
16.G.1.c
Packet Pg. 2607 Attachment: Resolution 2006-252 (10041 : Uncollectible Accounts)