HomeMy WebLinkAbout12/13/2011 04F Write Off Certain Uncollectible Central Accounts Receivables •
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 1
For Meeting of: December 13, 2011
ITEM TITLE: Resolution authorizing Certain Uncollectible Central Accounts
Receivables to be Written Off
SUBMITTED BY: Rita DeBord, Director of Finance and Technology
Cindy Epperson, Deputy Director of Accounting and Budgeting
CONTACT Cindy Epperson 576 -6771
• PERSON /TELEPHONE:
SUMMARY EXPLANATION:
Attached is a Resolution authorizing the write -off of certain uncollectible accounts. The write -off list includes 7
accounts totaling $1,479.70. Typically, once an item has been billed, it takes Council action to remove it from
City records. (The Municipal Court Judge has authority to write -off delinquent court related accounts.)
There are several reasons that accounts are considered uncollectable. The most common include: (1) the statute
of limitations time limit for collecting the debt has passed; (2) when bankruptcies occur, and we have an
unsecured interest, write -off is recommended; and (3) when the collection agency is not able to actively pursue
collection or a court action dismisses the liability. The attached schedule details the accounts recommended for
write -off. (Note: the City does not normally record revenue until the time of collection; therefore, this write -off
does not "reverse" any revenue already booked.)
Staff respectfully submits the attached Resolution, which if approved by Council, would authorize the write -off of
these uncollectable accounts on the Schedule attached.
Detail listing of
Resolution X Ordinance Other (specify) Accounts Receivable
2011 Write -offs
Contract: Mail to:
Contract Term: Amount: Expiration Date:
Insurance Required? No
Funding Phone:
Source:
• APPROVED FOR „r/��(4 ��
SUBMITTAL: �,il City Manager
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STAFF RECOMMENDATION:
Adopt Resolution
BOARD /COMMISSION RECOMMENDATION:
ATTACHMENTS:
Click to download
Detail Listing of Accounts Receivable Write -offs
• ❑ Resolution
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RESOLUTION NO. R -2011
A RESOLUTION authorizing the write -off of certain uncollectable central
accounts receivables for the City of Yakima.
WHEREAS, attached is a listing of accounts recommended for
write -off by the City of Yakima in connection with central accounts
receivable within the City. These are past due accounts of the general
fund of the City that have been deemed ready for write -off due to: (1)
account is past the statue of limitations for collecting such accounts, (2)
bankruptcy, and /or (3) account is otherwise uncollectible. It is
recommended that these accounts be written -off (removed from the
accounts receivable of the City) by City Council, now, therefore.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
YAKIMA:
The attached "Accounts Receivable 2011 Write- Offs ", is hereby
III approved, and the past due accounts receivable, consisting of 9 invoices
and 7 accounts totaling an original amount of $1,479.70 are hereby written
off and cancelled. -
ADOPTED BY THE CITY COUNCIL this 13th day of December,
2011.
MICAH CAWLEY, MAYOR
ATTEST: -
CITY CLERK
1111
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Accounts Receivable 2011 Write -Offs j
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As of November 30, 2011
Date of Statute of
Fund Account Invoice Name Invoice Limitations Bankruptcy Misc. Remarks
Inmate Medical Reimbursement
000 3257 46739 PDS Construction 01/03/05 50.00 - - YCCS Cancelled 3/31/11
50.00 - -
Parks Rentals
131 5209 46483 Apex Consulting ' 11/01/04 200.00 - - YCCS Cancelled 4/29/11
131 5209 46628 Apex Consulting 12/01/04 200.00 - - YCCS Cancelled 4/29/11 }
400.00 - - A
A
Fire Alarm Monitoring
151 4042 47512 Noland Decoto Flying Service 04/04/05 - - 37.50 YCCS Cancelled 6/30/11
131 5209 46628 Noland Decoto Flying Service 07/07/05 - - 37.50 YCCS Cancelled 6/30/11 i
- - 75.00
Parking and Business Improvement (PBIA)
161 6396 58352 Everything But the Dress 01/29/09 - - 100.00 YCCS Cancelled 1/13/11
- - 100.00
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Refuse Services (RSPE)
471 5881 54482 Earl Jr. & Rachel Lee 09/21/07 - 140.00 - YCCS Cancelled 4/29/11
471 6669 64561 Allen Peoples 06/24/10 - 111.71 - YCCS Cancelled 8/2/11 i
- 251.71 - .1 ,
Wastewater Services (SSPT /473, SPER/472, WDP /473)
473 5328 49408 Yakima Brewery 10/05/05 602.99 - - YCCS Cancelled 11/9/11
602.99 - -
Total Accounts Receivable 1,052.99 251.71 175.00 ;
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Grand Total 1,479.70
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12/7/2011 PDFConvert.590.1.2011 Writeoffs.xlsx Page 1 of 1
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