HomeMy WebLinkAbout12/10/2013 05H Write-off of Uncollectable Central Accounts ReceivablesBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No.
For Meeting of: 12/10/2013
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ITEM TITLE:
SUBMITTED BY:
SUMMARY EXPLANATION:
Resolution authorizing certain uncollectable central accounts
receivables to be written off
Cindy Epperson, Director of Finance and Budget
Attached is a Resolution authorizing the write-off of certain uncollectable accounts. The write-off
list includes 26 accounts totaling $6,745.32. 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.
Resolution: X Ordinance:
Other (Specify): Detail listing of Accounts Receivable 2013 Write-
offs
Contract: Contract Term:
Start Date:
Item Budgeted:
Funding Source/Fiscal
Impact:
Strategic Priority:
Insurance Required? No
NA
End Date:
Amount:
Mail to:
Phone:
APPROVED FOR
SUBMITTAL:
RECOMMENDATION:
Adopt Resolution
ATTACHMENTS:
Description
Upload Date
Resolution -2013 Central Receivables Write-off 11/27/2013
Detail List -2013 Central Receivables Write-off 11/27/2013
City Manager
Type
Resollution
Backup IMaterliall
RESOLUTION NO. R-2013
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 statute of limitations for
collecting such accounts, (2) bankruptcy, and/or (3) account is otherwise
uncollectable. 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 2013 Write -Offs", is hereby
approved, and the past due accounts receivable, consisting of 35 invoices and
26 accounts totaling an original amount of $6,745.32 are hereby written off and
cancelled.
ADOPTED BY THE CITY COUNCIL this 10th day of December, 2013.
ATTEST:
MICAH CAWLEY, MAYOR
CITY CLERK
Fund Account Invoice Name
Accounts Receivable 2013 Write -Offs
As of November 26, 2013
Date of Statute of
Invoice(s) Limitations Bankruptcy Misc. Remarks
Inmate Medical
000 3905 30939 Vicki M Gruber 4/27/00 - 66.68
000 3968 31068 John E Pope 5/9/00 115.34
115.34 66.68 0.00
DYB ID/PB IA
161 6404 58365 Fun 2 Learn LLC 1/29/09 - - 100.00 Defunct Company
62223 3/12/10 100.00
67487 3/7/11 100.00
161 6125 72760 Keith Owen 10/2/12 - - 0.97 Uncollectable
161 4173 53372 Simmons Comfort World 4/2/07 10.00
161 5374 52023 Karavida 10/2/06 2.50
12.50 0.00 300.97
Front Street Business Improvement
163 3202 47419 Oriental Garden 4/1/05 112.50
46084 10/4/04
45359 7/1/04
Refuse Services
471 7080 72510 Efran Tinajero 9/8/12 - 48.96
471 6306 57666 Wanda Chalfant 12/4/08 30.00 -
471 6012 56622 Allissa Purdon 7/22/08 163.92 -
471 5920 55028 Deutsche Bank National 11/27/07 - - 25.00 Uncollectable
471 5848 54251 Lisa Degraaf 7/13/07 38.04
471 5788 53443 Rosie Contreras 4/5/07 60.18
471 5627 50884 William Bedah 4/10/06 17.36
471 4642 51793 Morris Ebe 9/13/06 49.72
471 5006 41360 Donald Quantrille 6/30/03 156.63
471 6614 60894 Bill Itaviland 10/23/09 - - 10.78 Uncollectable
515.85
11/27/2013 PDFConvert.3435.1.2013_Writeoffs.xlsx Page 1 of 2
48.96 35.78
Fund Account Invoice Name
Wastewater Services
472 5472 48943 Jeanic Harris
472 5549 48942 Lynn Torres
Water Services
474 5227 W17068 Moes Pressure Wash
474 5393 W16917 Bulding Busters
474 5522 W17009 Susan Romzek
474 5523 W17013 Auto Details Plus
474 5729 52235 Cody Troy
52234
474 4954 41043 Tracy Fredrick
41044
Irrigation/Fruitvale Canal
475 1473 63651 Vera Delzer
67833
71154
74218
Total Accounts Receivable
Grand Total
11/27/2013 PDFConvert.3435.1.2013 Writeoffs.xlsx
Date of Statute of
Invoice(s) Limitations Bankruptcy Misc. Remarks
8/25/05
8/25/05
11/22/05
10/13/04
8/1/05
8/1/05
10/19/06
10/19/06
5/5/03
5/5/03
4/26/10
3/15/11
4/2/12
4/1/13
151.02
144.18
295.20
10.84
61.30
24.28
28.00
3140.54
1433.52
171.64
271.42
5,141.54
6,192.93
Page 2 of 2
0.00
0.00
115.64
0.00
0.00
25.00 Deceased
25.00
25.00
25.00
436.75
6,745.32