HomeMy WebLinkAbout03/04/2025 07.D. Resolution authorizing the write-off of certain uncollectable utility accounts receivables r `y s ljlt
ii!
s .
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 7.D.
For Meeting of: March 4, 2025
ITEM TITLE:
Resolution authorizing the write-off of certain uncollectable utility
accounts receivables
SUBMITTED BY:
Mike Bailey, Interim Director of Finance & Budget
*Anabel Chavez, Utility Customer Services Manager
SUMMARY EXPLANATION:
Attached is a resolution authorizing the write-off of certain uncollectable accounts receivable owed to the
City's Water, Irrigation, Wastewater, Solid Waste, and Storm water Divisions. A total of 676 accounts
totaling $188,309.51 have been identified for write-off, since the last write-off was done in April of 2024.
Delinquent accounts are recommended for write-off for various reasons, including:
• The Statue of Limitations (six (6) years or older) has been met
• Bankruptcy (discharge of debt);
• Death of debtor; and
• Accounts have been sent to a collection agency and returned as uncollectable.
The large majority of the write-offs meet the 6-year statute of limitations which relate to the billings done
in 2018. The $188,309.51 represents less than 1% (.78%) of the dollars billed that year. The utility
divisions currently reserve 1% of their monthly billing for bad debt. Since this is within the amount
reserved, the fund balances will not be decreased by this write-off. The resolution (attached) identifies
the dollar amount by each utility division to be discharged.
ITEM BUDGETED: N/A
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION:
Adopt Resolution.
ATTACHMENTS:
2025 Utility Writeoff Resolution.docx
60
RESOLUTION NO. R-2025-
A RESOLUTION Authorizing the write-off of certain uncollectable accounts receivable by the
utility funds of the City of Yakima.
WHEREAS, the Utility Services Division of the City of Yakima manages the billing
process for the City's Water, Irrigation, Wastewater, and Refuse Utilities, and;
WHEREAS, in accordance with best business practice, past due accounts are sent to a
collection agency for follow up, and the agency reports back uncollectable accounts that are past
the Statute of Limitations; discharged in a bankruptcy; discharged by death of the debtor; or
otherwise uncollectable; and
WHEREAS, the Utility Services Division has a detailed listing of 676 uncollectable
delinquent accounts totaling $188,309.51 to various utility funds of the City to be discharged by
City Council action, now, therefore.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
The delinquent accounts in the following amounts as summarized by utility totaling
$188,309.51 are hereby recognized by the City Council as uncollectable and the Director of
Finance & Budget or his /her designee is hereby authorized to write off these debts accordingly.
Water Irrigation Waste Water Refuse Fees
$45,183.13 $9,807.48 $82,986.25 $49,604.39 $728.26
ADOPTED BY THE CITY COUNCIL this_th day of , 2025.
Patricia Byers, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
61