HomeMy WebLinkAbout12/01/2009 11B Uncollectable Central Accounts Receivable Write Off BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. j3
For Meeting of: 12/01/09
ITEM TITLE: A Resolution Authorizing Certain Uncollectable Central Accounts
Receivable to be Written Off.
SUBMITTED BY: Finance Departme
CONTACT PERSON / TELEPHONE: Cindy Epperson, Deputy Director, Accounting &
Budgeting (#575-6070)
SUMMARY EXPLANATION:
Attached is a Resolution authorizing the write-off of certain uncollectible accounts. The write-
off list includes 40 accounts totaling $10,792.36. 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
.nclude: (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 recorru and (3)
when the collection agency is not able to actively pursue collection or a court action dismisses
the liability. The attached schedules detail the accounts recommended for write-off and
identify the type of transaction that originally generated the billing. (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 the uncollectable accounts included on Schedules 1 and 2; attached.
Resolution X Ordinance Other (Specify) Report
Contract n Mail to (name and address):
Phone:
Funding Source N/A
APPROVED FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION: Adopt Resolution
.BOARD/COMMISSION RECOMMENDATION:
20UNCIL AC 110N:
. \\Apollo\Users\ranson\COUNCIL\Council Agenda Items12009112-01-09 A.S. 2009 Write-Offs - Central Ree.doc
RESOLUTION NO. R-2009
A RESOLUTION authorizing the write-off of certain uncollectable accounts due
to various funds of the City of Yakima.
WHEREAS, the City has identified several delinquent Central Receivable
accounts due to be written-off, as noted on the attached two Schedules:
Schedule 1 - "Accounts Receivable Recommended for Write-Off", and
Schedule 2 - "PBIA Accounts Recommended for Write-off".
These Schedules list the delinquent accounts due to various funds of the City to
be written-off, removed from the City's books, by City Council action, now,
therefore.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
YAKIMA:
The delinquent accounts listed on the attached Schedule 1, entitled
"December 2009 Accounts Receivable Recommended for Write-Off" and
Schedule 2 entitled "December 2009 PBIA Accounts Receivable Recommended
for Write-Off" are hereby recognized by the City Council as uncollectable and
the Director of Finance of the City is herby authorized to write-off these debts
accordingly.
ADOPTED BY THE CITY COUNCIL this, Pt day of December, 2009.
David Edler, Mayor
ATTEST:
CITY CLERK
SCHEt I
_
DECEMBL.,. 4 009
ACCOUNTS RECEIVABLE RECOMMENDED FOR WRITE-OFF
Invoice 1 Statute of 1 1
Date Name -
1 Invoice it Limitations Bankruptcy I Uncollectable Totals Remarks
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=Zs■. '.'":'.. ' Ur< 14 , , .. ' ..,C...a. , V1, , I.Z. , t1P+ IZIVIIW 4`-S.'" 4=1.-%;
Hydrant Meter Charges/YCCS cancelled
5/3/2002 B. Fair Contracting 1 W16098 $ 52.73 1 • $ 52.73 11/19/09 Past Statute of Limitations
1
i • Hydrant Meter Charges/YCCS cancelled
07/01/02 Bethel Ame Church WS16133 17.60 i 17.60 4/24/09 Past Statute of Limitations
Reduced Pressure Backflow Assembly Test
YCCS Cancelled 12/17/08 Past Statute of
10/08/02 Haney & Hakala LLC 39386 25.00 25.00 Limitations
Hydrant Meter Charges/YCCS cancelled
07/10/06 Rodrigues, Patty 1 WS17160 27.26 27.26 4/24/09 Bankruptcy
,
Totals $ 95.33 $ 27.26 1$ - I $ 122.59
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a 3 . _- 1 'ALP L - ' - c.I*RPE ' ,;
IPast City/County Inmate Medical Bills/YCCS
04/24/00 Miles, Rodney 30902 $ 6,042.91 $ 6,042.91 Cancelled 9/29/09 Past Statute of Limitations
Past City/County Inmate Medical Bills/YCCS
10/24/00 Treat, Danette S 32727 259.45 $ 259.45 1Cancelled 2/2/09 Past Statute of Limitations
Totals
1 $ 6,302.361$ - $ 6,302.36
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tAt' .16sLt-At ', ES-t. linetigtftZttt ' -.., ...,,3 , ._ . _ I " _ _
14 Accounts (See -1 1 Parking & Business Improvement Assessments
Vaious Attached List). 220.00 50.00 270,00 Cancelled from YCCS
Totals L $ 220.00 $ - $ 50.00 $ 270.00
5,74W- fig4194, oreg.,,.w"mIrim.r•ww 57.-.47: :r•-'„,o7*V,4i.•:':: .1
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I . I
05/25/07 Central Autobody 53600 3,211.09 3,211.09 Unbilled Sewer Charges 10/7/08 Bankruptcy
Totals i l ' i
,pv.17,7-41a Nm,,,im $ - $ : 3,211.09 $ - 1 $ 3,211.09
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--,,,„...s..-- ..._,, r,- • .-.--. Nk1. —.,...Att i.,,...„%,: ..,,..„,_ _ ,. 1
f IStormwater Charges/YCCS Cancelled 7/13/09
2008 Awwad, Ziad Ali 22245 22.00 22.00 Bankruptcy
,Stormwater Charges/YCCS Cancelled 7/13/09
2008 Awwad, Ziad Ali 15021 i . 22.00 22.00 Bankruptcy
1 OF 3
SCHEDULE 1
DECEMBER 2009
ACCOUNTS RECEIVABLE RECOMMENDED FOR WRITE -OFF
Invoice j ? Statute of
Date Name Invoice # j Limitations Bankruptcy Uncollectable i Totals Remarks
Stormwater Charges/YCCS Cancelled 9/29/09
2008 Boles, Christopher 4833 22.00 22.00. Bankruptcy
Stormwater Charges /YCCS unable to accept
2008 Castillo, Vincente 18951 22.00 22.00 ' due to Chap 7 Bankruptcy filed in 2008.
Stormwater Charges/YCCS unable to accept
2008 Cuevas, Francisco 1108 22.00 22.00 due to Chap 7 Bankruptcy filed 2/18/09.
Stormwater Charges/YCCS unable to accept
2008 Larios, Lourdes , 22277 22.00 22.00 due to Chap. 7 Bankruptcy filed 5/27/08.
Stormwater Charges/YCCS unable to accept
2008 Padilla, Rodolfo 20701 22.00 22.00 due to Chap 13 Bankruptcy filed in 2008.
Stormwater Charges/YCCS Cancelled 7/13/09
2008 Price, Fannie 10387 11.00 11.00 Deceased
Stormwater Charges/YCCS unable to accept
2008 Robins, Nelson 22534 22.00 22.00 due to Chap. 7 Bankruptcy filed 10/6/08.
Stormwater Charges/YCCS Cancelled 9/29/09
2008 Sloan, Dale & Debbie 18465 44.00 44.00 Bankruptcy
;Stormwater Charges/YCCS Cancelled 9/29/09
2008 Sloan, Dale & Debbie 19400 11.00 11.00 'Bankruptcy
Stormwater Charges/YCCS unable to accept
2008 Sharon 14699 22.00 22.00 due to Chap 13 Bankruptcy filed in 2008.
Totals $ - $ 253.00 $ 11.00 $ 264.00
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�a.i __. ,,5 .�, a ,._._.MIS.CELLANEO�C GE S: f� „ ` �
��i��x. 5e1" ib •`x."�..� @.'�.i,F`; /`�� -k':�. . .. .ta&i;E�•:,_s.._ .. Se; �i- u, . i-: rfrw ,^..s�m.:,�.�.�i.,,x.ro:�'i',.
Mandatory Property Clean- Up/YCCS Cancelled
12/03/98 Brown, Donald 25999 200.00 200.00 12/17/08 Past Statute of Limitations
Front Street Business Improvement
Assessment/YCCS Cancelled 12/17/08 Past
11/30/00 Lobby Cafe 32862 j 20.14 20.14 Statute of Limitations
Front Street Business Improvement
Assessment YCCS Cancelled 12/17/08 Past
07/02/01 Lobby Cafe 34537 37.50 1 37.50 Statute of Limitations
Refuse Bin Charges/YCCS Cancelled 4/24/09
10/08/02 McCart, Rita 39370 57.40 57.40 Past Statute of Limitations
2 OF
SCHE[ I
DECEMBL. 4009 -
ACCOUNTS RECEIVABLE RECOMMENDED FOR WRITE-OFF
Invoice Statute of
Date Name Invoice # Limitations Bankruptcy Uncollectable Totals Remarks
Refuse Bin Charges/YCCS Cancelled 4/24/09
11/21/02 Rangel, Cipriano 39594 57.40 57.40 Past Statute of Limitations
Refuse Bin Charges/YCCS Cancelled 4/24/09
02/21/03 Rangel, Cipriano 40282 49.13j 49.13 Past Statute of Limitations
Sanchey, Joanne Franklin Pool Rental/YCCS Cancelled 7/13/09
09/10/02 (JOM) 38855 200.75 200.75 Past Statute of Limitations
Totals , 622.32 I $ ' - $ - $ 622.32
Grand Totals (40 Total Invoices) $ 7,240.01 $ 3,491.35 $ 61.00 , $ 10,792.36
Note: YCCS is the name of the collection agency currently under contract with the City of Yakima.
3 OF 3
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Date Name 'In��K�ice�� �-i��itati��ns Bankruptcy Uncollectable Totals Remarks
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� Improvement
112/17/08 YCCS Cancelled Past Statute of
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10/02/00 ALKd�Romancm 32505 � i�.UO/ 15.00 �
� 'Parking
` &Bunineas|nnprovementAayeaonnent •
. ��� � 12/17/08 YCCS Cancelled Past Statute cf
01/04/01 Business ALhUoRVmnnus ; 33227 15.U0 ' 15.00 — | - �' - --
� osn|mprove
; Parking ''` '� "` Improvement Assessment
� 12/17/08 YCCS CanoeUed,Past Statute of
07/01/08 American Home Loans 24798 • 5.UO' 5.00 Limitations .
Parking & Business Improvement Assessment
• • /`; ' 12/17/08 YCCS Cancelled Past Statute of
10/01/88 An��hcanHom�Loano' 25519 5.00 � 5.00 Limitations
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. •- 2nd Qtr 07 PBIA Aaseosnnent/YCCSCanuo||ed
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04/02/07 El Rodeo Restaurant 53271 40.00 40.00 9/29/09 Defunct Company
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. 2ndO�03PB|AAamanamenVYCCS Cancelled
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04/03/03 Flaiming Wok � / 40721 35.00 � �
/ • 35.00 9/29/09 Past Limitations
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Parking & Business |nnprovementAooaonrnan\
. • ' 12/17/08 YCCS Cancelled Past Statute of ;
10/01/97 (]uizno'a ; 22814 1�5O �• 12.50 ;Limitations
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• Parking & Business mprovement Assessment
| � '12/17/O8 YCCS CancnUedPast Statute of •
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1/6/098 (]ui�no'n 23486 1���0 1 12�5O 'Umdadono
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12/17/08 YCCS Cancelled Past Statute of
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04/04/00 (]uizno'�' ; 30636 50�80 � 50.00 'Limitations .
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--- -�- { !Parking & Business Improvement Assessment .
' i � 12/17/08 YCCS Cancelled Past Statute of
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07/��/�O Quizno's 31535 • • ' ' | � 50.00 / Lim�aUVns
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1/12/09 YCCS Cancelled Past Statute of
7/12/02 1TOS Jewelers � • 38176 | 10.001 | 10.00 !Limitations • ,
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SCHEDULE 2
DECEMBER 2009
PBIA ACCOUNTS RECOMMENDED FOR WRITE-OFF
Invoice Statute of
Date Name Invoice # Limitations Bankruptcy1 Uncollectable Totals Remarks
Parking Si Business Improvement Assessment
1/12/09 YCCS Cancelled Past Statute of
10/2/02 TDS Jewelers 39225 10.00 10.00 Limitations
Parking & Business Improvement Assessment
10/03/05 Yakima Cellars 49404 5.00 5.00 4/24/09 YCCS Cancelled Defunct Company
Parking & Business Improvement Assessment
01/05/06 Yakima Cellars 50185 5.00 5.00 4/24/09 YCCS Cancelled Defunct Company
Totals 14 Invoices $ 220.00 $ - $ 50.00 $ 270.00
Note: YCCS is the name of the collection agency currently under contract with the City of Yakima.
12-01-09 - 2009 Write Offs - Central Rec.xls 11/23/2009 CRP 2 OF