Resolution 2019-185 RESOLUTION NO. 2019- 18 5
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, TO AUTHORIZE THE REMOVAL
FROM THE BOOKS AND RECORDS OF COLLIER COUNTY CERTAIN
ACCOUNTS AND THEIR RESPECTIVE BALANCES WHICH HAVE
BEEN IDENTIFIED AS UNCOLLECTIBLE.
WHEREAS, Collier County provides emergency ambulance transportation services
throughout Collier County; and
WHEREAS,emergency ambulance transportation service fees are received by the County
after the services have been rendered due to the County's responsibility to protect the public health,
safety and welfare; and
WHEREAS,the County is unable to collect some debts,and others the Board is statutorily
prohibited from collecting or due to contractual arrangements cannot be collected; and
WHEREAS, the County's generally accepted and practiced accounting method to
recognize an allowance for bad debts is a periodic or annual bad debt expense in the books and
records for accounts that have been identified by the Department as un-collectible; and
WHEREAS, Rule 691-71, Florida Administrative Code, allows the Board to adjust
accounts receivable for less than the full amount if the accounts have not been reported to the
Department of Financial Services, Division of Accounting and Auditing for disposition; and
WHEREAS, the subject accounts have not been reported to the Department of Financial
Services, Division of Accounting and Auditing; and
WHEREAS, County Resolution No. 08-27, Section 2. H and I, provides for removing
these accounts from the Board's Emergency Medical Services Fund Accounts Receivable; and
WHEREAS, the Board of County Commissioners hereby finds that diligent efforts at
collection have proven unsuccessful and circumstances warrant the adjustment.
NOW THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The following chart sets forth the charges billed, the portion uncollectible due to
statutory prohibitions and Board contractual arrangements,the amount collected and the balance
of accounts receivable to be written off:
1
Gross Charges Contractual& Net Billed Amount Net Write-Off Write Total
Billed other Collected Collection% Amount Off% Accounts
Adjustments
24,853,622.75 7,489,657.58 17,363,965.17 11,932,177.01 69% 41,381.00 31% 7820
2. The Board authorizes staff to remove individual accounts and their respective
balances for a total of$41,381.00 from the Board's Emergency Medical Services Fund. Same
amount will be removed from the Accounts Receivable General Ledger control account, and the
Allowance for Doubtful Accounts General Ledger control account in the Board's Emergency
Medical Services Fund.
THIS RESOLUTION ADOPTED on this'S' day of October 2019 after motion, second
and majority vote favoring adoption.
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ATTEST:- -''ar21' .' BOARD OF COUNTY COMMISSIONERS
Crystal_ ' s fiexkcof courts COLLIER CO ORIDA
By:
?IPC
�'0�- By , �+� __�..liv,
Attest as-to Chai ,,s1.0.-.C rk W;<lam L. McDaniel Jr., Cha rman
sig , ureo ;;�"n:.
Appro :to a t, , ' ., • egality:
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ire ri ri
,
1 l OA
Jeffrey A\ Kla' ow
County • o I'
2