Resolution 2008-271
RESOLUTION NO. 2008-E2-
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AUTHORIZING THE REMOVAL
FROM ACTIVE ACCOUNTS RECEIVABLE OF COLLIER COUNTY,
CERTAIN PAST DUE ACCOUNTS AND THEIR RESPECTIVE
BALANCES DETERMINED TO BE 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 in furtherance with the County's responsibility to
protect the public health, safety and welfare; and
WHEREAS, the County's procedure for receivable management includes the periodic
(monthly) recognition of "bad debt expense" for accounts that have been identified as
uncollectible; and
WHEREAS, pursuant to Resolution No. 08-27, Collier County Emergency Medical
Services (EMS) reviews all past due accounts and reports annually to the Board of County
Commissioners (Board) those past due accounts believed to be uncollectible; 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; and
WHEREAS, the subject accounts have not been reported to the Department of Financial
Services, Division of Accounting and Auditing; and
WHEREAS, Resolution No. 08-27 provides that after reviewing these past due accounts
and finding that diligent efforts at collection have proven unsuccessful, the Board may, by
resolution, remove these past due accounts from active accounts receivable in accordable with
generally accepted accounting procedures.
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 (canceled).
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Contractual and Number of
.'iscal Gross Charges Other Collection .\moun'to Write off Accounts to
Year Billed Adjustments NetBilled Amount Collected % Write off % Write Off
04 513,019,061.00 $2,404,936.25 510,014,124.75 $7.075.591.00 66.66% $3.538.533.75 33.340;', 5527
05 516.901,344.00 $4,486,096.21 $12,415,247.79 $7.966,952.82 64.17% $4,448,294.97 35.83% 6,014
Tom! 529,920,405_00 $6,891,032.46 $23,029,372.54 115.042.543.82 65.32% $7,986,828_72 34.68% 11.541
2. The Board authorizes staffto remove $7,986,828.72 from the Board's Emergency
Medical Services Fund General Ledger control account for accounts receivable, and a like
amount will be removed from the Allowance for Doubtful Accounts General Ledger control
account.
THIS RESOLUTION ADOPTED this ~ day of ~e \)1('" ! I J( ( , 2008, after motion,
second and majority vote.
ATTEST:
DWIGHT E. BROCK, CLERK
BOARD OF COUNTY COMMISSIONERS
OF COLJR COUN Y, FLO~IDA
By:,:J~
TOM HENNrNG, CHAIRM
By:
Attest ~'S
sllJnat~re
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