Agenda 09/22/2020 Item #16A15 (Resolution - removal of uncollectibles)09/22/2020
EXECUTIVE SUMMARY
Recommendation to approve and authorize the removal of uncollectible receivables in the amount
of $2,570.79 from the financial records of the Airport Authority Fund (495) and $4,777.24 from the
financial records of Transportation Gas Tax Fund (313) 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 past -due
accounts receivable considered uncollectible within Airport Authority Fund (495) and Transportation Gas
Tax Fund (313), in the amount of $2,570.79 and $4,777.24, respectively, in order to reflect proper
accounts receivable balances in the county financial records.
CONSIDERATIONS: A review of accounts receivable for the 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 $4.9 million in revenue this past fiscal year.
The records to be removed constitute less than .053% of annual generated annual revenues.
Transportation Gas Tax Fund (313) has received approximately $15.4 million in revenue this fiscal year.
The records to be removed constitute less than .032% of 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 $2,570.79 and $4,777.24
to remove the uncollectible amounts from Airport Authority Fund (495) and Transportation Gas Tax
Fund (313), respectively.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to
form and legality, and requires majority vote for approval. -JAK
RECOMMENDATION: To approve and authorize the removal of uncollectible receivables in the
amount of $2,570.79 from the financial records of the Airport Authority Fund (495) and $4,777.24 from
the financial records of the Transportation Gas Tax Fund (313) 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. Resolution 2006-252 (PDF)
2. Resolution - uncollectible account write off - GMD (PDF)
3. AR-09.02.2020 (PDF)
Packet Pg. 1065
16.A.15
09/22/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.A.15
Doe ID: 13474
Item Summary: Recommendation to approve and authorize the removal of uncollectible
receivables in the amount of $2,570.79 from the financial records of the Airport Authority Fund (495) and
$4,777.24 from the financial records of Transportation Gas Tax Fund (313) in accordance with Resolution
2006-252 and authorize the Chair to execute the attached Resolution.
Meeting Date: 09/22/2020
Prepared by:
Title: Accountant, Senior — Growth Management Operations Support
Name: Christopher Johnson
09/04/2020 1:31 PM
Submitted by:
Title: Division Director - Operations Support — Growth Management Department
Name: Gene Shue
09/04/2020 1:31 PM
Approved By:
Review:
Growth Management Department
Growth Management Department
Growth Management Department
Office of Management and Budget
County Attorney's Office
Budget and Management Office
County Manager's Office
Board of County Commissioners
Judy Puig
Level 1 Reviewer
Gene Shue
Additional Reviewer
Thaddeus Cohen
Department Head Review
Debra Windsor
Level 3 OMB Gatekeeper Review
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Mark Isackson
Additional Reviewer
Nick Casalanguida Level 4 County Manager Review
MaryJo Brock
Meeting Pending
Completed
09/04/2020 1:54 PM
Completed
09/08/2020 9:01 AM
Completed
09/08/2020 2:09 PM
Completed
09/08/2020 3:09 PM
Completed
09/09/2020 12:56 PM
Completed
09/09/2020 3:29 PM
Completed
09/15/2020 10:06 AM
09/22/2020 9:00 AM
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16.A.15.a
RESOLUTION NO. 2006- 2 5 2
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
APPROVING PROCEDURES FOR MANAGING
MISCELLANIOUS RECEIVABLES
WHEREAS, it is the responsibility of each department to manage the collection
of miscellaneous accounts receivable.
WHEREAS, the Independent Auditor's Management Letter prepared by KPMG
for the fiscal year ending September 30, 2004 revealed the following system wide
deficiency, "the Board of County Commissioners does not follow-up on delinquent
miscellaneous receivables. "
WHEREAS, on February 8, 2006, County Manager James V. Mudd informed the
Inspector General of the State of Florida, Ms. Annette C. Kittrell, that a procedure to
monitor delinquency and collectabilty of miscellaneous receivables, including a write-off
procedure, will be implemented by September 30, 2006.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, THAT:
The Board of County Commissioners hereby approves these Procedures for
Managing Miscellaneous Receivables.
THIS RESOLUTION is adopted after motion, second, and majority vote
favoring adoption this,2& m day of 6er 2006.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By. aAUA_' 1 #1 1A 6 nc By: _01
At use h� 1rssA Frank Halas, Chairman
! 1 On�t�rr �
Approve as to NA and legal sufficiency:
illiam �ountfordAssis t County Attorney
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16.A.15.a
DRAFT
Procedures for Managing Miscellaneous Receivables
It is the responsibility of each department to manage the collection of their accounts
receivable. The following shall be collection procedures for managing miscellaneous
receivables. This procedure excludes those areas covered elsewhere by resolution,
ordinance, and/or by separate policy.
A. A past -due notice will be sent 30-days after due date.
B. 30-days after the first past due notice is sent (60-days past original due date) a
second past due notice will be sent.
C. After a 10-day grace period following the second past due notice (70-days past
original due date), the account will be sent to the county's contracted collection
agency.
D. When, at any stage during the billing and collection procedure, a notice is
returned because the Postal Service can not effectuate delivery, staff shall make
reasonable efforts to ascertain the correct mailing address.
E. Nothing contained in this section shall preclude reasonable telephone or other
appropriate contact for billing and collection purposes, in accordance with
applicable laws.
F. A reasonable and customary payment plan may be made available to all service
recipients or reasonable parties. Should the service recipient or reasonable party
at any point fail to meet the terms or conditions of the payment plan, the unpaid
balance shall be administered in accordance with this section.
G. Prior to the end of each fiscal year, county department directors shall review all
past due accounts and approve the discontinuance of collection efforts for those
receivables that appear to be uncollectible, and report such accounts to the Board
of County Commissioners.
H. The Board may, after reviewing these past due accounts and after finding that
diligent efforts at collection have proved unsuccessful, remove these past due
accounts from active accounts receivable in accordance with generally accepted
accounting procedures and pursuant to law by Resolution.
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16.A.15. b
RESOLUTION NO. 2020 -
A 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, pursuant to Resolution No. 2006-252, the Board of County Commissioners
(Board) established a procedure to remove past due accounts from active accounts receivable
where diligent efforts at collection have proved unsuccessful; and
WHEREAS, the Collier County Growth Management Department staff has diligently
attempted, without success, to collect on past -due accounts totaling $2,570.79 within Airport
Authority Fund (495), and $4,777.24 within Transportation Gas Tax Fund (313).
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
1. The Board finds that the Collier County Growth Management Department staff has
made diligent efforts to collect the total debt amount by researching the balances and reviewing
any applicable records for further information.
2. Despite diligent efforts, it is not able to collect the debts but is able to determine that
these accounts are uncollectible.
3. The Board finds that the past -due amounts totaling $2,570.79 within Airport
Authority Fund (495), and $4,777.24 within Transportation Gas Tax Fund (313), may be removed
from active accounts receivable in accordance with generally accepted accounting procedures and
pursuant to law.
THIS RESOLUTION ADOPTED upon majority vote, this day of 92020.
ATTEST BOARD OF COUNTY COMMISSIONERS
CRYSTAL K. KINZEL, Clerk COLLIER COUNTY, FLORIDA
IC
, Deputy Clerk Burt L. Saunders, Chairman
legality:
w, County Attorney
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