HomeMy WebLinkAboutR-2000-148 uncollectable utility billsRESOLUTION NO. R-2000— 148
A RESOLUTION authorizing the write-off of certain uncollectable accounts
receivable by the utility funds of the City of Yakima.
WHEREAS, attached is a report of write-offs recommending action to be
taken by the Yakima City Council in connection with accounts of the Customer Services
Division of the City, and the past due but uncollectable accounts receivable by the 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 attached "Utility Account Write-off List" is hereby approved, and the past
due accounts receivable, itemized on the attached write-off list, are hereby written off and
cancelled.
ADOPTED BY THE CITY COUNCIL this 5th day of December
2000.
ATTEST:
CITY CLERK
)44, /94e
MAYOR
(Schedule 1)
Following is a schedule identifying, by year: the number of accounts to be written off, the
write-off amount, the total amount of revenue billed and the write-off percentage per year.
NUMBER OF AMOUNT TO BE YEARLY AMT %-AGE
YEAR ACCOUNTS WRITTEN OFF BILLED WRITEOFF
1989 1 $ 52.97
1991 422 $39,312.14 $ 9,516,307.97 .41%
1992 373 $41,517.10 $10,444,627.05 .40%
1993 378 $47,543.98 $10,703,948.58 .44%
1994 473 $57,161.88 $11,603,286.91 .49%
1995 786 $89,544.08 $12,157,059.52 .74%
Total 2433 $275,132.15 $54,425,230.03 .51%
** - Billing information unavailable
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
IA A
Item No. iH
For Meeting Of: December 5, 2000
ITEM TITLE: A Resolution Authorizing Certain Uncollectable Utility Bilis to be
Written Off
SUBMITTED BY: Rita Anson, Finance Director
CONTACT PERSON/TELEPHONE: Bert Tabayoyon, Customer Service Manager, 575-6080
Edna Pettyjohn, Accountant, 575-6070
SUMMARY EXPLANATION:
Attached is a resolution authorizing the write-off of certain uncollectable accounts receivable
owed to the City's Water, Sewer and Refuse Operations. This write-off list covers a period from
1991 through 1995 and one account for 1989 and amounts to a total write-off of $275,132.15. A
list detailing the account number, name of the customer and amount of write-off is available from
the Customer Service Manager upon request.
The total amount to be written off of $275,132.15 or 2,433 accounts is an average write-off of
approximately $113.08 per account. The write-off represents .51% of the total amount billed
during the write-off period of $54,425,230. By utility industry standards, this is a relatively low
write-off percentage. (Refer to Schedule 1 attached).
Accounts on the write-off list include: accounts that have been sent to a collection agency and
returned as uncollectable; accounts that have been included in a bankruptcy with a discharge of
debtor; or accounts for which neither the City nor collection agency has been able to locate the
customer. Generally, the City maintains the accounts receivable collection efforts for up to six
years. Schedule 1, enclosed, identifies the total number of accounts and dollar amount to be
written off by year compared to the total revenues billed by year.
Resolution X Ordinance Contract Other (Specify)
Funding Source
APPROVAL FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION: Adopt resolution.
BOARD/COMMISSION RECOMMENDATION:
COUNCIL ACTION: Resolution adopted. RESOLUTION NO. R-2000-148