Agenda 12/08/2020 Item #16C 2 (Resolution removing uncollectibles Public Utilities Department)12/08/2020
EXECUTIVE SUMMARY
Recommendation to approve a Resolution removing uncollectible accounts receivable and their
respective balances from the financial records of Collier County Public Utilities Department in the
amount of $11,314.91.
OBJECTIVE: Remove uncollectible balances from the Accounts Receivable Ledger for prior years to
accurately represent the true asset balances.
CONSIDERATIONS: Accounts receivable management includes the periodic recognition of bad debt
expense for accounts that have been identified as uncollectible. Amounts recommended for removal from
the accounts receivable include water and sewer uncollected customer’s account balances, Solid Waste
disposal ticket, a mandatory solid waste fee, and miscellaneous billing accounts.
The annual review of all accounts receivable balances as of September 30, 2020 was completed as part of
the Fiscal 2020 year-end reports. Collection efforts for unpaid balances included in this recommendation
have been exhausted (Exhibit 1). A summary by write-off category for each receivable balance follows.
Reason CCWSD
Operating
408
Landfill
Operating
470
Mandatory
Collections
473
Grand
Total
Exceeds Statute of
Limitations
$4,766.46 $4,766.46
Misc. Billings $7,592.76 $170.36 $7,763.12
Landfill Transactions-credits
Landfill Transactions-NSFs
$(1,926.73)
$ 712.06
$(1,214.67)
Totals $12,359.22 $(1,214.67) $170.36 $11,314.91
Fund 408
· Water/Sewer Accounts Receivable: The balance of $4,766.46 represents 5 utility account
balances for customers that are more than four years old, exceeding the statute of limitation for
collection.
· Miscellaneous Billing: Fund (408) The balance of $7,592.76 represents three Water Distribution
invoices billed for bacteriological testing or repairs to service lines where the balances are
uncollectable. Balance exceeds statute of limitations.
Fund 470
· Landfill Prepay Account: Financial Operations Division has identified the following: twelve
(12) uncollectable account in Fund 470 (Solid Waste Disposal) in the amount of $712.06 because
of insufficient funds and Seventeen (17) inactive escrow account balances in the amount of
$(1,926.73) total write off amount $(1,214.67).
Fund 473
· Miscellaneous Billing: Fund (473) Mandatory Solid Waste: The balance of $170.36
represents Solid Waste fees not collected at time of CO. Property ownership transferred was not
disclosed/collected at time of closing.
FISCAL IMPACT: Removal of accounts receivable balances will increase/(decrease) the bad debt in
the following funds:
· in the Collier County Water-Sewer District Operating Fund (408) by $12,359.22
16.C.2
Packet Pg. 2362
12/08/2020
· in Landfill Billing Fund (470) by $(1,214.67)
· in the Mandatory Collections Fund (473) by $170.36
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
LEGAL CONSIDERATIONS: This item is in conformance with Resolution No. 2006-252, and as such
is approved as to form and legality. This item requires majority vote for approval. - JAB
RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of
the Collier County Water-Sewer District, approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of the Collier County Public Utilities
Department and approve a total write-off in the amount of $11,314.91
Prepared by: Annia M. Machin, UBCS Manager, Financial Operations Division
ATTACHMENT(S)
1. UBCS Write Offs 2020 (PDF)
2. Resolution 2020 (PDF)
16.C.2
Packet Pg. 2363
12/08/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.C.2
Doc ID: 14237
Item Summary: Recommendation to approve a Resolution removing uncollectible accounts
receivable and their respective balances from the financial records of Collier County Public Utilities
Department in the amount of $11,314.91.
Meeting Date: 12/08/2020
Prepared by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/16/2020 8:37 AM
Submitted by:
Title: Operations Analyst – Public Utilities Operations Support
Name: Heather Sweet
11/16/2020 8:37 AM
Approved By:
Review:
Public Utilities Operations Support Annia Machin Additional Reviewer Completed 11/16/2020 8:51 AM
Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 11/16/2020 9:05 AM
Public Utilities Operations Support AmiaMarie Curry Additional Reviewer Completed 11/16/2020 11:36 AM
Public Utilities Department Dan Rodriguez Additional Reviewer Completed 11/16/2020 3:32 PM
Public Utilities Department Drew Cody Level 1 Division Reviewer Completed 11/16/2020 3:47 PM
County Attorney's Office Jennifer Belpedio Level 2 Attorney of Record Review Completed 11/19/2020 11:39 AM
Public Utilities Department George Yilmaz Level 2 Division Administrator Review Completed 11/25/2020 1:46 PM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 11/25/2020 3:13 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 11/30/2020 11:39 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 11/30/2020 11:45 AM
County Manager's Office Sean Callahan Level 4 County Manager Review Completed 11/30/2020 3:39 PM
Board of County Commissioners MaryJo Brock Meeting Pending 12/08/2020 9:00 AM
16.C.2
Packet Pg. 2364
408 - Exceeds
Statute of Limitations 470- Landfill
Miscellaneous
Billing Total
A Miscellaneous Billing (408)4,766.46 7,592.76 12,359.22
B Landfill (470)(1,214.67) (1,214.67)
C Mandatory Solid Waste (473)170.36 170.36
Totals 4,766.46 (1,214.67) 7,763.12 11,314.91
16.C.2.a
Packet Pg. 2365 Attachment: UBCS Write Offs 2020 (14237 : Recommendation to approve a Resolution removing uncollectible accounts receivable)
Public Utilities Division Water/Sewer Write Offs 2014
Account #Customer Name Last Charge Date
Balance to be
written off Due Date Account Type Reason for Write Off Comments
08401718200 Camacho, Julian 8/23/2019 $ 253.22 9/12/2019 Water/Sewer Balance exceeds statute of limitations
03923698201 Caspian Builders LLC 8/12/2019 $ 558.90 9/1/2019 Water/Sewer Balance exceeds statute of limitations
03300560401 Watt, Kima 9/5/2019 $ 966.10 9/25/2019 Water/Sewer Balance exceeds statute of limitations
08154313701 Maricia Noel Inc.11/3/2020 $ 2,963.24 11/22/2020 Water/Sewer Balance exceeds statute of limitations
00300116210 Hidalgo, Alicia 8/7/2018 $ 25.00 8/7/2018 Water/Sewer Balance exceeds statute of limitations
Total Write Off $ 4,766.46
16.C.2.a
Packet Pg. 2366 Attachment: UBCS Write Offs 2020 (14237 : Recommendation to approve a Resolution removing
Fund SAP Account #Customer Name Invoice Date
Balance to
be written
off Due Date Account Type Reason for Write Off Comments
408 303535
Thomas Williams
Construction, Inc.9/28/2016 $ 351.46 10/28/2016
Miscellaneous
Billing
Balance exceeds statute of limitations
408 303510 ABC Lawn Care 9/1/2016 6,399.01$ 10/1/2016
Miscellaneous
Billing
Balance exceeds statute of limitations
408 303050 Marco Fire Protection 5/6/2015 842.29$ 6/5/2015
Miscellaneous
Billing
Balance exceeds statute of limitations
473 303156 Eva A. Guerrero 8/14/2015 170.36$ 9/13/2015
Miscellaneous
Billing
Balance exceeds statute of limitations
Total Write Off $ 7,763.12
16.C.2.a
Packet Pg. 2367 Attachment: UBCS Write Offs 2020 (14237 : Recommendation to approve a Resolution removing
Account # Last Charge Date Balance to be written off Account Type Reason for Write Off Comments
Inactive Business
100477 NOBLES COLLIER 5/29/2012 9.18$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Cash payment
105133 CIRCLE B GRADING 11/27/2012 7.46$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
105241 SOUTH WIND MOBILE VILLAGE/ARC 3/21/2013 8.47$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years CC Payment
100742 JESUS GARCIA LAWN SERVICE 5/24/2012 9.07$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Cash Deposit
100554 YARDS OF PLEASURE 9/7/2015 9.14$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
105065 QUEEN OF THE 7 SEAS INC 5/29/2012 11.31$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
105057 MARCO HITCHING POST RV 4/9/2014 13.95$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Cash Deposit
100701 OWENS PROPERTY MAINTENANCE 1/8/2014 35.57$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
100520 AIMS LAWN SERVICE INC 9/15/2016 39.87$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Cash Payment
100583 LANDSCAPE MAINT OF COLLIER 8/13/2009 45.02$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Cash Payment
105309 WASTEWORKS 12/20/2011 48.12$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
105207 PCL LANDSCAPES 7/17/2012 177.66$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years CC Payment
100485 CARDINAL ROOFING & SIDING 5/23/2013 218.83$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years CC Payment
105294 N SQUARE, INC. 1/11/2013 248.30$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
105314 ARBOR TECH 5/8/2012 250.00$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years CC Payment
100541 WEST COAST DRYWALL CONST 12/4/2012 324.65$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years CC Visa
105343 COLLIER SITE SERVICES 8/27/2013 470.13$ Inactive LF Prepay Company is out of business, no landfill activity for at least four years Check Payment
Sub Total (1,926.73)$
NSF Checks
Account #Customer Name Check #Document Date Balance to be written off Account Type Reason for Write Off Comments
105291 Liberty Disposal LLC 1785 10/24/2013 118.09$ Inactive LF Prepay Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Dan Malinowski Inc.6389 3/12/2014 24.09$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Coastal Remodelling Naples 1007 10/20/2014 69.09$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Delvira Beauplan 193 12/29/2014 39.79$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer David Pearce 4 9/15/2015 92.12$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer General Tree & Lawn Services 1024 12/21/2015 99.46$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Marco Macguyver LLC 153 9/26/2018 63.89$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Homescapes of FL Inc 1005 5/29/2019 43.55$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Cabinets & Floors 992 8/30/2019 34.05$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Cabinets & Floors 993 8/30/2019 34.84$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Cabinets & Floors 994 9/2/2019 49.09$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Cash Customer Jason Wallet 7326 10/5/2019 44.00$ No Landfill Account Returned check due to insufficient fund Collection letter was sent to customer but no payment has been received
Sub Total 712.06$
Total Write Off (1,214.67)$
Customer Name
16.C.2.a
Packet Pg. 2368 Attachment: UBCS Write Offs 2020 (14237 : Recommendation to approve a Resolution removing
16.C.2.b
Packet Pg. 2369 Attachment: Resolution 2020 (14237 : Recommendation to approve a Resolution removing uncollectible accounts receivable)
16.C.2.b
Packet Pg. 2370 Attachment: Resolution 2020 (14237 : Recommendation to approve a Resolution removing uncollectible accounts receivable)