Agenda 02/11/2020 Item #16D 1 (Resolution for Aged Accounts Receivables)02/11/2020
EXECUTIVE SUMMARY
Recommendation to adopt a resolution authorizing the removal of aged accounts receivable in the
amount of $95,161.98, considered uncollectible or should otherwise be removed from the financial
records of the Collier County Public Library 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 collection is required by
Resolution No. 2006-252 during each fiscal year-end.
Of the over 2.3 million library materials checked out during FY2014-2015, approximately 0.07% were
not returned by borrowers. 99.93% were returned. The value of the materials and the processing fees
incurred on these materials is $51,007.01. Additionally, $44,154.97 in overdue fines was not paid on
22,489 materials that were returned late by library patrons. The total amount unpaid is $95,161.98.
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 Collier County Public Library in compliance with Resolution
No. 2006-252.
FISCAL IMPACT: An allowance for uncollectible accounts will be charged in the amount of
$95,161.98 to remove the uncollectible amounts from the Collier County Public Library 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 $95,161.98, considered uncollectible from the financial records of the Collier
County Public Library in accordance with Resolution No. 2006-252.
Prepared By: Tanya Williams, Director, Library Division
ATTACHMENT(S)
1. Aged Accounts_FY 2015 (XLSX)
2. Resolution 2006_252 (PDF)
3. Resolution - JAK signed (PDF)
16.D.1
Packet Pg. 1004
02/11/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.1
Doc ID: 11243
Item Summary: Recommendation to adopt a resolution authorizing the removal of aged accounts
receivable in the amount of $95,161.98, considered uncollectible or should otherwise be removed from
the financial records of the Collier County Public Library in accordance with Resolution No. 2006-252.
Meeting Date: 02/11/2020
Prepared by:
Title: Administrative Assistant – Library
Name: Karen Tibbetts
01/03/2020 2:44 PM
Submitted by:
Title: Assistant Division Director - Library – Library
Name: Tanya Williams
01/03/2020 2:44 PM
Approved By:
Review:
Library Tanya Williams Additional Reviewer Completed 01/09/2020 1:48 PM
Operations & Veteran Services Ashley Lang Additional Reviewer Completed 01/17/2020 9:44 AM
Operations & Veteran Services Kimberley Grant Level 1 Reviewer Completed 01/22/2020 9:44 AM
Public Services Department Todd Henry Level 1 Division Reviewer Completed 01/22/2020 10:36 AM
Public Services Department Steve Carnell Level 2 Division Administrator Review Completed 01/28/2020 1:17 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 01/29/2020 10:53 AM
Grants Michael Cox Level 3 OMB Gatekeeper Review Skipped 01/29/2020 3:27 PM
Office of Management and Budget Debra Windsor Additional Reviewer Completed 01/29/2020 3:40 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 02/03/2020 11:12 AM
County Manager's Office Sean Callahan Level 4 County Manager Review Completed 02/03/2020 1:05 PM
Board of County Commissioners MaryJo Brock Meeting Pending 02/11/2020 9:00 AM
16.D.1
Packet Pg. 1005
Fees Owed/Materials Not Returned 51,007.01$
Fines Only (Overdues)44,154.97$
Total 95,161.98$
FY15 System-wide Circulation 2,303,394
22,489 1,525 0.07%
Overdue Fines, Fees and Materials Not Returned
FY 2014 - 2015
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. 1006 Attachment: Aged Accounts_FY 2015 (11243 : Adopt resolution of Library's aged accounts receivable in amount of $95,161.98.)
16.D.1.bPacket Pg. 1007Attachment: Resolution 2006_252 (11243 : Adopt resolution of Library's aged accounts receivable in amount of $95,161.98.)
16.D.1.bPacket Pg. 1008Attachment: Resolution 2006_252 (11243 : Adopt resolution of Library's aged accounts receivable in amount of $95,161.98.)
16.D.1.c
Packet Pg. 1009 Attachment: Resolution - JAK signed (11243 : Adopt resolution of Library's aged accounts receivable in amount of $95,161.98.)