HomeMy WebLinkAboutR-1998-076 Accounts Receivable Status Report Through 4th Quarter 1997 write-off uncollectible accountsRESOLUTION NO. R-98- 76
A RESOLUTION authorizing the write-off of certain uncollectable accounts due to
various funds of the City.
WHEREAS, attached is an exhibit entitled "Accounts Receivable to be
Written -Off" consisting of a list of a list of delinquent accounts due to various 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 listed on the attached exhibit entitled "Accounts
Receivable to be Written -Off" are hereby recognized by the City Council as
uncollectable and the Director of Finance of the City is hereby authorized to write-off
these debts accordingly.
ADOPTED BY THE CITY COUNCIL this 19th day of May
1998.
ATTEST:
City Clerk
STDFXI -- Finance Receivables Qtly Report
Resolution -- 1 -- 5/14/98 •
CITY OF YAKIMA
DEPARTMENT OF FINANCE AND BUDGET
STAFF REPORT
MAY 14, 1998
SUBJECT:
SUBMITTED BY:
CONTACT PERSON:
Accounts Receivable Status Report
Through 4th Quarter 1997
Department of Finance and Budget
Cindy Epperson, Accounting Manager
This report reflects the status of gambling tax delinquencies and Central Billing
Accounts Receivable at December 31, 1997.
Gambling Tax -- Exhibit I identifies gambling tax revenue, representing payments on
both current and prior year gambling tax obligations, received from organizations
providing gambling activities within the City limits through the 3rd quarter of 1997.
Through December 31, 1997, $468,739 in gambling tax payments were received. The
1998 budget for this revenue source is $455,000.
Gambling Tax Delinquencies -- Exhibit IA details the status of delinquent gambling
tax accounts.
Nine prior owners of gambling business are listed on Exhibit Ia as being considered
for "Council Write -Off." Collection efforts on these cases appear to be barred by the
applicable statute of limitations. The businesses listed for write-off include
Bullwinkles, Eagle Lanes Cafe, Final Frame, Lefty's, Little Dutch Inn, Ole's Place, Tin
Rhino, Stockmen's Cafe, and Southeast Community Center. The Boondox Tavern
and Our Place are being pursued by our Legal Department. As soon as a judgment is
granted on any establishment, a license can be revoked by the Gambling
Commission.
Three businesses (Shady Corners, Sports Center and Lewisville Tavern) are
delinquent on their gambling tax; however, they are making periodic payments.
Three other delinquent gambling establishments have been sent in for collection.
These are Hooligan's Tavern, Melton's Brass Rail, and Wanda's Place .
STDFXI -- Finance Receivables Qtly Report
Staff Report -- 1 -- 5/14/98
The Gambling Commission is aware of these delinquencies, and is routinely
informed of any status changes.
The City's Central Billing Accounts Receivable at 12/31/97 is summarized in Exhibit
II, which identifies each category of account billed, the number of times annually the
billing is issued, and the current aged receivable in each category.
Each category billed has different collection remedies available. For example,
Water/Sewer contracts, and irrigation assessments which remain unpaid, can
become a lien against the real property to which the assessment is associated. Other
billing categories, however, such as traffic, miscellaneous, and parks billings, do not
become a lien and in some instances the City must use a collection agency or other
collection action to enforce payment.
Following, we describe the accounts which are more notable in size, aged at least 120
days, have been placed to collection, are currently being pursued through legal
proceedings, or are determined by the City's collection agency to be uncollectable. If a
determination is made by the City's collection agency that an account is uncollectable,
it is normally a result of the account being beyond the statute of limitations for
collection, the agency is unable to locate the party or the firm has gone bankrupt.
These accounts would be included in the "Council Write -Off" column.
Budget Contract - Damage to City Property -- The $7,012.42 is on two promissory notes
for damage to City police cars. These accounts have been placed in the "Council
Write -Off" column. They are beyond the statute of limitations.
Traffic Engineering/Engineering Billing -- $1,531.36 in the "Collection" column is for
two billings sent to collection. These accounts range in size from $250.00 to $1,281.36.
The $66,508.04 in the "120 Day" column represents one account for signal costs.
Eleven accounts are listed for the "Council Write -Off" column totaling $6,543.02.
Parks and Recreation Billing/Cemetery -- The amount in the "Collection" column --
$952.44 -- represents two billed accounts. There are 17 accounts in the Council Write -
Off list which have passed the statute of limitations. They amount to $13,414.67.
In the "Over 120 Day" column there is one account totaling $500.00, a Parks and
Recreation billing.
Miscellaneous Billing -- The $3,022.97 in collection represents six accounts; one for
fire watch; one for refuse pick-up; one for damage to animal control property; two for
damage to camcorders; and one for copies of printed material. One account for
$9,007.63 (Bench Ad) has been sent to our Legal Department for action. $6,787.69 in
the "Over 120 Day" column is for six accounts of which one is in bankruptcy; two are
STDFXI -- Finance Receivables Qtly Report
Staff Report -- 2 -- 4/28/98
radio site leases; one is for transit bus passes; one is for copies of printed material; and
one is for reserve officers at schools. Twenty-one accounts ($22,593.24) have passed
the statute of limitations for collection and are now included in the "Council Write -
Off" column.
Convention Center -- There are four accounts to be written off, totaling $2,686.80,
which were for rentals. The Center prepares a separate management report detailing
other receivable activity.
Water -Sewer Invoices and Contract -- $18,115.38 of the $19,029.70 in the "Over 120
Day" column represents charges for which the City can file liens to enforce payment.
Of the remainder, $914.32 is for five Water/Sewer invoices, of which four are for
hydrant meter charges and one damaged hydrant being paid over time. Twenty-three
accounts totaling $18,722.71 have been placed in the "Council Write -Off" column.
All have passed the statute of limitations.
Fire Alarm -- The $292.50 in our "120 Day Column" is for two accounts of which one
is in bankruptcy. Three accounts of $660.00 in the "Council Write -Off" column have
been returned by collection as uncollectable.
Parking and Business Improvement Area and Front Street Business Improvement
Area -- The $520.00 in collection represents 10 charges which are being pursued by a
collection agency on behalf of the City. The collection agency is taking these
businesses to court. The $922.50 in the "Over 120 Days" column represents charges
against 36 businesses, ranging from $2.50 to $295.00. Thirteen accounts totaling
$1,140.00 are past the statute of limitations or are unsecured and have been placed in
the "Council Write -Off" column.
Irrigation Assessments/Fruitvale Canal Billing -- The Fruitvale Canal is now being
billed independently from the irrigation assessment, because it is not considered to be
an assessment. This involves billing 56 customers. Five accounts have been
eliminated due to covering the ditch. The $550.00 in the "Over 120 Day" column is
for four accounts.
Irrigation assessments of the $172,248.15 in the "Over 120 Day" column is for single
and multiple year billings. 231 accounts, amounting to $78,870.14 are for multiple
years. Effective January 1, 1998, the irrigation charges changed from an annual
assessment to a utility fee which will be included on the bi-monthly utility bills. This
changes the recourse the City has in collecting past due accounts. Historically, the
assessment can become a lien against the property if unpaid. Prospectively, as part of
the bi-monthly utility bill, the City can turn off water service for non-payment. The
past due amounts listed in this report reflect the final billing as an assessment. We
are reviewing options for collecting these remaining balances.
STDFX[ -- Finance Receivables Qtly Report
Staff Report -- 3 -- 4/28/98
Other Foreclosure/Collection/Bankruptcy Litigation
• City of Yakima v. James E. Cyphers and Lorene Cyphers -- Our Place Tavern --
This is a delinquent gambling tax case in which litigation was commenced against
Our Place Tavern. Our Place Tavern is now out of business, and the Cyphers have
filed a Chapter 13 bankruptcy. The City's Proof of Claim in the amount of
$4,296.03 was filed on December 20, 1995. The claim has been allowed by the
Chapter 13 Trustee. The debtors are making monthly plan payments in the
amount of $450.00. The plan in bankruptcy court is scheduled to take
approximately five years. The City's claim of $4,296.03 is scheduled to be paid after
the allowed priority tax claims (including administrative expense) are first paid in
the approximate amount of $20,000. The debtors' plan payments are current. The
City has been represented in the civil litigation by Assistant City Attorney Paul T.
McMurray and is represented in bankruptcy court by Don Boyd of Halverson &
Applegate.
• In Re Bankruptcy of La Cocina Mexicana, Inc. -- La Cocina Mexicana, Inc. was a
small Yakima business whose startup was financed in part by a federal grant
through the City. On July 18, 1991, the City of Yakima entered into a loan
agreement for $53,332 with the President of La Cocina Mexicana, Inc. La Cocina
filed Chapter 11 bankruptcy on September 6, 1994. On January 6, 1995, the City
filed a Proof of Claim in the amount of $47,967.92. On January 26, 1997, the SBA
filed a Motion to Dismiss or Convert the debtor's Chapter 11 petition to a Chapter.
7 bankruptcy. The debtor objected and a hearing was held on March 28, 1997. The
debtor was given until April 30, 1997, to comply or its petition would be
dismissed. The bankruptcy case was dismissed on January 5, 1998, because La
Cocina did not complete liquidation of its assets. The City is pursuing collection
action, and is represented in this matter by attorney Don Boyd of Halverson &
Applegate.
• City of Yakima v. John P. Crawford and Judith A. Crawford -- This is a foreclosure
on delinquent LID assessments. Foreclosure on LID assessments delinquent for
two installments on January 1 is authorized by RCW 35.50.030. The City
proceeded with statutory requirements for foreclosure on delinquent sewer LID
assessments owed by John P. and Judith A. Crawford, who owed a balance of
$5,530.28 on a lot located at 67th Place. The City began a lawsuit on July 1, 1997, for
foreclosure of the lien. As a result of the litigation, the Crawfords made two
payments for the tax years 1994 and 1995 ,totaling $3,120.10 on June 10, 1997, and
July 7, 1997, respectively, reducing their balance to approximately $2,467.46.
Assistant City Attorney Helen A. Harvey is representing the City.
STDFXI -- Finance Receivables Qtly Report
Staff Report -- 4 -- 4/28/98
• City of Yakima v. Scott and Cindy Wilson dba A-1 Sign & Bench -- The City filed
suit to collect approximately $15,000 owing on a November 1992 bus bench
advertising contract and on an October 1995 contract between Wilsons and the
City which was formed to work out Wilsons' failure to pay moneys owed under
the original 1992 contract. The City filed suit on December 31, 1997, to collect the
$13,460.33 in principal and accrued interest owing as of that date. The Wilsons
have counterclaimed that the City interfered with an alleged contract to sell their
benches and rights under the contract with the City to a third party. Larry
Peterson presents the City. Doug Peters represents the Wilson.
• City of Yakima v. Pennie L. Ray/Christopher J. and Pennie L. Conduff -- The
Conduffs purchased their home in Yakima from the City through the Office of
Neighborhood Development Services in September 1991. At that time they
executed a promissory note for $6,965.17, which becomes due on transfer of
ownership of the property. The Conduffs executed a second Deed of Trust and a
Promissory Note for $39,650 dated July 8, 1993. The full loan amount of $39,650
was due as a balloon payment on July 1, 1995. The Conduffs were divorced on
June 6, 1996, and the property was awarded to Ms. Conduff, now called Pennie
Ray. The City Legal Department instituted a nonjudicial deed of trust foreclosure
and served a Notice of Default on July 16, 1996. Ms. Ray then arranged with
ONDS to extend her balloon payment the terms of the new promissory note, and
her balloon payment of $39,650 became due on October 8, 1997. ONDS agreed to
refinance the loan at that time with interest rate and monthly payment to be
determined based on income according to Single Family Rehabilitation Program
Guidelines. ONDS is attempting to renegotiate and resolve this matter with Ms.
Ray. Bill Cook of ONDS is supervising this matter.
• Boondox Tavern -- This is a delinquent gambling tax case. The Boondox Tavern
owed the City approximately $15,000 in delinquent gambling taxes. Don Boyd of
Halverson & Applegate is representing the City in this matter. A lawsuit was
served upon the owners of the Boondox Tavern for collection of this gambling
debt in early April.
STDFXI -- Finance Receivables Qtly Report
Staff Report -- 5 -- 4/28/98
CITY OF YAKIMA -- GAMBLING TAX REVENUE
1997
EXHIBIT I
December 1997
STDFXI -- Finance Receivables Qtly Report
Exhibit I -Gambling Tax Revenue -- 1 -- 4/28/98
Delinquen-
cies and
Penalties
Bingo
10%
Raffles &
Amuse-
ment
Games
02%
Punch-
boards
4%
Pulltabs
4%
Social or
Public Card
Rooms 16%
. Totals
Amy Lou's Tavern
$
$
$
$
$ 4,363.88
$
$ 4,363.88
Bill's Place
1,213.49
10,920.93
12,134.42
Blue Banjo
3,602.16
3,602.16
Boondox Tavern
1,264.01
231.73
6,210.79
7,706.53
Caravan Inn
2,439.60
2,439.60
CW Kidney Fund
66.90
66.90
Circle Inn Tavern
2,699.94
14,157.33
16,857.27
Dragon Inn
Eagle Lanes
151.05
2,725.58
2,876.63
Espinoza's Mexican
& American
62.31
1,720.84
1,783.15
F.O.E. #289
8,389.00
418.08
20,212.69
29,019.77
Fortunes
Golden Wheel
72.77
5,350.20
5,422.97
Hooligan's
Hoops Sports Bar
6,969.81
6,969.81
Jack -Sons West
12,068.28
12,068.28
Just for Kick -Toys
728.74
728.74
Last Frontier
7,334.40
7,334.40
Lefty's Tavern
439.04
8,262.54
8,701.58
Lewisville Tavern
702.72
1,046.54
6,362.91
8,112.17
Little Dutch Inn
12,422.72
12,422.72
Max's Tavern
250.95
20.26
153.08
5,060.86
5,485.15
McGuire's Irish Res.
2,880.07
2,880.07
Michael's Allstar
5,582.32
5,582.32
Minda Lanes & Cafe
1,531.82
1,531.82
NW Toys Co. Inc.
6,712.10
6,712.10
Office (J & R), The
OIC
104,227.69
62,005.87
166,233.56
Ole's Place (Long)
243.69
7,587.85
7,831.54
Our Place
Owl's Nest
• 219.04
219.04
Premier Pub &
Eatery
53.52
1,383.57
1,437.09
Ranch Tavern
16,123.79
16,123.79
Sgt. Fridays
239.44
239.44
Shady Corners
569.11
636.43
1,781.69
2,987.23
Sports Center
1,311.81
64.00
13,971.34
18,156.85
33,504.00
Sports Tavern
826.24
826.24
Susie's Saloon
352.53
3,477.26
3,829.79
Tin Rhino, The
Twin Bridges
22,679.19
27,980.48
50,659.67
V.F.W. #379
10,260.24
10,260.24
Wanda's Place
(in
collection)
Yak. Skookum Bowl
2,280.00
2,280.00
410 Restaurant
7,504.52
7,504.52
Totals
$5,103.53
$112,616.69
$7,600.77
$6,760.50
$290,519.77
$46,137.33
$468,738.59
STDFXI -- Finance Receivables Qtly Report
Exhibit I -Gambling Tax Revenue -- 1 -- 4/28/98
SUMMARY OF TAX DELINQUENCY
EXHIBIT Ia
DATE
A. Amount sent to collection -- .
Prior Owner --
6/15/90
Eagle Lanes Cafe -- Bankruptcy
$ 3,451.45 cwo
2/28/86
Little Dutch Inn --
985.32 cwo
5/15/86
Lefty's
233.83 cwo
8/31/86
Bullwinkles
3,153.78 cwo
6/6/97
Hooligan's Tavern
683.54
10/10/89
Melton's Brass Rail
703.89
3/31/88
Ole's Place
1,128.50 cwo
8/26/92
Tin Rhino
6,100.45 cwo
6/6/97
Wanda's Place
803.16
Total
$17,243.92 (1)
B. Amount Sent to Legal --
6/21/89
Final Frame
$36,073.96 (2) cwo
8/9/88
Stockmen's Cafe
9,274.40 (2)a cwo
2/8/96
S.E. Community Center
1,452.85 (2)a cwo
1997
Boondox Tavern
15,525.72 (3)
1996
Our Place
5,049.15 (3)
Total
$67,376.08
C. Delinquent Accounts -- Notified with Letter
2nd Qtr 1997
Shady Corners
$1,139.36
3rd Qtr 1997
Sports Center
5,223.92
1st Qtr 1997
Lewisville Tavern
847.08
Total
$7,210.36 (4)
D. Accounts Delinquent, "Reports Requested
From Gambling Commission."
(1) These amounts reflect tax penalty and
interest when referred to collection.
(2) Final Frame Bankruptcy
3rd Qtr 86
$11,278.58
2nd Qtr 88 & 1st Qtr 89
24,795.38
Total
$36,073.96
(2)a Stockmans Bankruptcy
$ 9,274.40
S.E. Center Bankruptcy
1,452.85
Total
$10,727.25
(3) Boondox Tavern
15,525.72
Our Place (Legal)
5,049.15
Total
$20,574.87
(4) Delinquent accounts notified by letter.
These amounts include tax, penalty, and
interest through the last account update.
$7,210.36
cwo -- Council Write -Off
STDFXI -- Finance Receivables Qtly Report
Exhibit Ia-Tax Delinquency -- 1 -- 4/28/98
EXHIBIT II
CENTRAL BILLING ACCOUNTS RECEIVABLE AT DECEMBER 31, 1997
STDFXI -- Finance Receivables Qtly Report
Exhibit II -Accts Receivable -- 1 -- 4/28/98
Approx.
Month-
ly
Quar-
terly
Annually
Accounts
Receivable
Current to
90 Days
Over 90
. Days
Over 120.
Days
To Collec-
tion
To Legal
Council
Write -Off
Gambling Tax
36
$ 91,830.36
$ 5,223.92
$
$ 1,986.44
$ 2,190.59
$20,574.87
$
61,854.54
Budget Contract --
Damage to City
Property
2
7,012.42
7,012.42
Engineering/Traffic
Engineering Billings
14
96,068.99
21,486.57
66,508.04
1,531.36
6,543.02
Parks & Recreation
Billing/ Cemetery
35
21,718.72
6,334.96
516.65
500.00
952.44
13,414.67
Miscellaneous Billing
75
144,937.72
77,263.69
26,262.50
6,787.69
3,022.97
9,007.63
22,593.24
Convention Center
4
2,686.80
2,686.80
Water/Sewer Invoice
and Contracts
62
750
71,966.82
17,210.41
81.60
19,029.70
11,467.16
5,455.24
18,722.71
Fire Alarm
Monitor Billings
112
1,260.00
307.50
292.50
660.00
PBIA/FSBIA
332
3,330.50
748.00
922.50
520.00
1,140.00
Total
192
480
750
440,812.33
128,575.05
26,860.75
96,026.87
19,684.52
35,037.74
134,627.40
Irrigation
Assessments
10,681
172,248.15
172,248.15
Fruitvale Canal
Billing
56
550.00
550.00
STDFXI -- Finance Receivables Qtly Report
Exhibit II -Accts Receivable -- 1 -- 4/28/98
EXHIBIT III
ACCOUNTS RECEIVABLE TO BE WRITTEN OFF
Date
Name
License/
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Gambling Tax
6/15/90
Eagle Lanes Cafe
05-05285
$
$
$ 3,451.45
$
$
$
$
$ 3,451.45
2/28/86
Little Dutch Inn
05-01306
985.32
6,000.00
0
985.32
5/15/86
Lefty's Tavern
05-04738
233.83
$7,012.42
233.83
1/21/87
Bullwinkle's
05-05296
- 3,153.78
3,153.78
7/24/90
Ole's Place
05-04203
1,128.50
1,128.50
9/1/92
Tin Rhino
05-05104
6,100.45
6,100.45
6/21/89
Final Frame .
36,073.96
36,073.96
8/9/88
Stockman's
9,274.40
9,274.40
12/88
Southeast Community Center
1,452.85
1,452.85
Total
56,950.24
4,904.30
$61,854.54
Date
Name
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
dosure
Un-
collectable
Misc.
Grand
Total
Damage Budget --
City Vehicles
5/12/88
Lyons, Bruce
465750
$1,012.42
$1,012.42
11/17/87
Bullock, Scott
Promissory
Note
6,000.00
6,000.00
Total
$7,012.42
$7,012.42
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 1 -- 4/28/98
Date
Name
Account #
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Traffic Engineering/
Engineering Billings
9/18/91
Fitterer, Frank
208000
$747.73
$ 747.73
1/16/93
Kemper, James
TE 201-93
80.00
80.00
8/14/89
Ozuna, John
TE 21-89
$ 816.19816.19
11/4/87
Sherman, James III
712750
232.91
232.91
7/2/93
Sunset Homes
1792
$755.00
755.00
12/6/88
Wind Irrigation
870700
$ 549.25549.25
9/27/88
Rodman, David
Proj. #1244
652.12•
652.12
9/26/88
Johnson, Ron
Proj.
#1245,
#1271
1,082.33
1,082.33
2/1/96
PP&L
1163
$147.00
147.00
4/22/92
Harbor Island Land Assoc.
285600
950.89
950.89
7/13/92
Marshal Construction
47190
529.60
529.60
Total
-
$3,313.15
$755.00
$1,500.14
$827.73
$147.00
$6,543.02
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 2 -- 4/28/98
Date
Name
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Parks & Recreation
Billin • /Cemete
6/19/91
Amsden, James
CE30423
$ 105.00
$ 105.00
10/26/88
U.S. Sports
P10588
6,400.65.
6,400.65
8/14/90
Carter, Ellen .
CE24-90
185.82
185.82
6/19/91
Danker, Harry
C30562
$ 117.00
117.00
8/13/90
Gomez, Edna
CE81-90
105.00
105.00
11/18/91.
Limousine Service
P441650
576.00
576.00
8/15/90
McConnachie, James
CE3890
70.00
70.00
9/26/90
David Michael Ministries
P11090
87.46
87.46
11/19/91
Moss, Leroy
C30697
$ 275.00
275.00
12/18/90
Nicholes Funeral Home
CE82-90
105.00
105.00
9/3/87
Nordic Nautilus
P80-87
4,440.00
4,440.00
5/3/91
Pettis, Lynda
C30615
241.00
241.00
4/10/91
Pointer, Ruth
C30441
105.00
105.00
2/15/90
Schlenker, Denise
C705420
400.00
400.00
11/24/90
Williams, Les
C30917
115.00
115.00
3/24/92
Elliott, Elva -Lee
C30816
31.74
31.74
10/15/86
Rockwell
P67-86
55.00
55.00
Total
$12,276.67
$516.00
$622.00
$13,414.67
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 3 -- 4/28/98
Date
Name
Account #
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Miscellaneous Billings
8/17/89
Add Products
004700
$ 592.16
$ 592.16
11/28/88
Cascade A.artments
79010
$ 687.09
687.09
4/5/94
Gibbons, Bill
2027
$ 175.00
175.00
8/16/93
Jenson, Louie
PW56-93
25.00
25.00
8/11/93
Harrington, Mary
273960
55.00
55.00
9/7/90
Johnson, Velma
372420
1,350.00
1,350.00
12/20/91
Mar.uez, Alonzo
1424
565.32
565.32
10/5/93
Johnson, Velma
1898
1,180.28
1,180.28
9/29/89
Knocker, Ian
410250
500.00
500.00
8/4/92
Lee, Earl
45270
700.00
700.00
7/6/90
Lee, Earl
45250
43.86
43.86
7/29/93
Lee, Earl
1820
280.00
280.00
8/4/93
Michelson, Cliff
1819
$ 43.05
43.05
9/14/92
Michelson, Cliff
480150
62.51
62.51
8/17/90
Michelson, Cliff
480150
35.00
35.00
4/28/89
Michelson, Cliff
96800
225.00
225.00
1/23/90
Sa.•enfield, Bill
702800
323.43
323.43
2/12/93
Seavey, Sherry
1611
100.00
100.00
8/14/92
Stevenson, Jeffery
730770
1,100.00
1,100.00
4/5/94
Vargas, Gilbert
2001
85.00
85.00
5/16/90
Cardiff, Edward
Total
78915
14,465.54
$18,935.27
$440.00
$1,465.56
$1,752.41
-
14,465.54
$22,593.24
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 4 -- 4/28/98
Date
Name
Convention Center
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
1/24/93
NW Renewal Ministries
57
$1,704.00
$105.25
$1,704.00
3/27/92
Professional Audio
340
$448.29
11.68
448.29
8/25/90
Guillermina/Izazago
402
452.00
$.24
452.00
4/5/94
Wa. Human Development
113
$82.51
7.68
82.51
7/28/87
Total
7291
$448.29
$2,156.00
$82.51
$2,686.80
Date
Name ,
Water/Sewer
Invoices and Contracts
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
10/3/88
Alderman, Lou
1573
$105.25
$ 105.25
6/4/93
All Star Motel
10843
11.68
11.68
7/2/93
Allen, Roger
1750
$.24
.24
6/21/93
American Little League
10912
7.68
7.68
7/28/87
Anson Development
7291
$999.05
999.05
3/18/92
Bala, Karima
9960
$ 18.11
18.11
8/28//79
Berger, A.C.
3499
$ 9,692.50
9,692.50
6/18/91.
Bowles, R.H.
9471
25.00
25.00
12/14/93
Dunham, Hilde
1872
10.00
10.00
5/1/90
Ground Level
8831
76.26
76.26
2/19/91
Hasvold, Charles
9257
169.78
169.78
11/9/93
Inline Construction
10568
1,155.00
1,155.00
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 5 -- 4/28/98
Date
Name
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Water/Sewer
Invoices and Contracts
(Continued )
5/22/91
Kauzlarich, Grace
9440
538.00
538.00
2/19/91
King, Lester
9260
69.77
69.77
6/8/94
LaCocina
11470
25.00
25.00
10/3/88
M&H Investments
109.28
109.28
6/19/89
Marshall, John
1717
487.54
487.54
6/19/89
Marshall, John
1716
2,775.22
2,775.22
10/25/94
Project 1590
11794
$.08
.08
11/7/94
Prudential, Inc.
11819
369.90
369.90
2/19/91
Quiroz, Mike
9261
169.77.
169.77
6/9/92
Saucedo, Norma
10173
8.68
8.68
7/20/84
Scott, William
5869
8.21
8.21
7/23/91
Sevigny Construction .
9561
437.17
437.17
8/27/92
Skiffington Construction
10326
682.29
682.29
2/3/82
Smith, James
4841
33.12
33.12
5/13/93
Sweet Kreations
10773
7.68
7.68
2/19/91
Taylor, Ginger
9258
149.77
149.77
9/25/90
Trend College
9065
7.56
7.56
8/12/93
U.S. West
11008
558.78
558.78
6/4/87
Vickers, Ralph
7222
14.34
14.34
Total
$2,929.16
$2,168.51
$.32
$267.01
$10,094.95
$18,722.71
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 6 -- 4/28/98
Date
•
Name
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ruptcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
Fire Alarm
Monitor Billings
7/2/96
Ernst
1298
$90.00
$ 90.00
1/88
Cascade Apartments
104600
85.00
$480.00
480.00
1/88
Savoy Apartments
703100
225.00
90.00
90.00
6/30/89
Total
650960
$90:00
$570.00
$660.00
Date
Name
Account#
Statute of
Limitation
Unable to
Locate
Bank-
ru.tcy
Too Small
to Pursue
Fore-
closure
Un-
collectable
Misc.
Grand
Total
PBIA Billings ,
1/8/93
Downtown Deli
1512
$ 40.00
$ 40.00
6/30/89
Fabulous Footwear
195100
85.00
85.00
3/31/89
Independent Foreign Auto
314950
225.00
225.00
6/30/89
Lower Deck
650960
80.00
80.00
6/30/87
Vic Marco
468900
$ 75.00
75.00
4/4/94
Ninety -Nine Cents
2013
$ 30.00
30.00
4/4/94
Phili Steakland
2006
22.50
22.50
4/4/94
Popcorn Place
1006
25.00
25.00
4/29/91.
The Pub
408170
120.00
120.00
2/15/89
Candy Co.
735250
75.00
75.00.
7/30/91
Tower Bar/Grill
742850
300.00
300.00
3/30/89
Upper Crust
653780
50.00
50.00
1/8/93
Yellow Submarine
1239
12.50
12.50
Total
$387.50
$555.00
$197.50
$1,140.00
STDFXI -- Finance Receivables Qtly Report
Exhibit III -To Be Writen Off -- 7 -- 4/28/98
EXHIBIT IIIc
ACCOUNTS RECEIVABLE WRITE-OFF LIST
GAMBLING TAX
Date
Name
Account #
Amount
Remarks
6/15/90
Eagle Lanes Cafe
05-05285
$ 3,451.45
In bankruptcy
2/28/86
Little Dutch Inn
05-01306
985.32
Sent to collection
(Passed statute of limitations)
5/15/86
Lefty'sTavern
05-04738
233.83
In collection
(Passed statute of limitations)
1/21/87
Bullwinkle's
05-05296
3,153.78
Sent to collection
(Passed statute of limitations)
7/24/90
Ole's Place
05-04203
1,128.50
In collection
(Passed statute of limitations)
9/1/92
Tin Rhino
05-05104
6,100.45
In collection
(Passed statute of limitations)
6/21/89
Final Frame
05-02815
36,073.96
Sent to Legal
(Passed statute of limitations)
8/9/88
Stockmen's
05-00551
9,274.40
Business closed -- sent to Legal
(Passed statute of limitations)
12/88
Southeast Community
Center
01-00526
1,452.85
Balance of bankruptcy pay-off
$61,854.54
DAMAGE BUDGET -- CITY VEHICLES
Date
Name
Account #
Amount
Remarks
5/12/88
Lyons, Bruce
465750
$1,012.42
Damage to City Vehicle (Unable to locate)
11/17/87
Bullock, Scott
Promissory
Note
6,000.00
Damage to City Vehicle (Unable to locate)
.
$7,012.42
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 1 --4/28/98
ENGINEERING/ TRAFFIC ENGINEERING
Date
Name
Account#
Amount
Remarks
9/18/91
Fitterer, Frank '
208000
$ 747.73
Inspection/construction fees (Dismissed by Judge)
1/16/93
Kemper, James
TE201-93
80.00
Replace traffic signs (Uncollectable)
8/14/89
n
Ozua, John
TE21-89
816.19
Collision damage -- light pole
(Passed statute of limitations)
11/4/87
Sherman, James III
712750
232.91
Collision damage sign/light pole
(Passed statute of limitations)
7/2/93
Sunset Homes
1792
755.00
Inspection/construction fee (Unable to Locate)
12/6/88
Wind Irrigation
870700
549.25
Inspection fees (Bankruptcy)
9/27/88
Rodman, David
Proj.#1244
652:12
Rodman Summerwood Project
(Passed statute of limitations)
9/26/88
Johnson, Ron
Proj.#1245,
#1271
1,082.33
Johnson SP
(Passed statute of limitations)
2/1/96
PP&L
1163
147.00
Barricades (Billed in error --furnished own)
4/22/92
Harbor Island Land Assoc.
285600
950.89
Inspection/Construction Fees (Bankruptcy)
7/13/92
Marshal Construction
471190
529.60
Inspection/Construction Fees
(Passed statute of limitations)
$6,543.02
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 2 -- 4/28/98
PARKS & RECREATION/ CEMETERY
Date
Name
Account #
Amount
Remarks
6/19/91
Amsden, James
C30423
$ 105.00
Monument Setting
(Passed Statute of Limitations)
10/26/88
U.S. Sports
P10588
6,400.65
Use Larson Park Tennis Courts (1)
(Passed Statute of Limitations)
8/14/90
Carter, Ellen
CE24190
185.82
Monument Settings
(Passed Statute 'of Limitations)
6/19/91
Danker, Harry
C30562
117.00
Monument Setting (Uncollectable)
8/13/90
Gomez, Edna
CE081-90
105.00
Monument Setting
(Passed Statute of Limitations)
11/18/91
Limousine Service
441650
576.00
Chartered Bus
(Passed Statute of Limitations)
8/15/90
McConnachie, James
CE3890
70.00
Monument Setting
(Passed Statute of Limitations)
9/26/90
David Michael Ministries
P11090
87.46
Bleacher Rental
(Passed Statute of Limitations)
11/19/91
Moss, Leroy
C30697
275.00
Cemetery Lot
(Unable to Locate)
12/18/90
Nicholes Funeral Home,
CE82-90
105.00
Monument Setting
(Passed Statute of Limitations)
9/3/87
Nordic Nautilus
P8087
4,440.00
Master Swim
(Passed Statute of Limitations)
5/3/91
Pettis, Lynda
C30615
241.00
Cemetery Lot
(Unable to Locate)
4/10/91
Pointer, Ruth
C30441
105.00
Monument Setting
(Uncollectable)
2/15/90
Schlenker, Denise
705420
400.00
Burial Service
(Dismissed by Judge)
11/24/90
Williams, Les
30917
115.00
Cemetery Lot
(Passed Statute of Limitations)
3/24/92
Elliott, Elva -Lee
30816
31.74
Cemetery Base Setting Fee
(Passed Statute of Limitations)
1015/86
Rockwell
PW67/86
55.00
Tournament Fees
(Passed Statute of Limitations)
$13,414.67
(1) The original bill of $9,936.00 was turned into collection. We received $3,535.35 on 11/13/89. The collection
agency closed it out in 1992. Currently, it's passed statute of limitations.
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 3 -- 4/28/98
MISCELLANEOUS BILLINGS
Date
Name
Account#
Amount
Remarks
8/17/89
Add Products
004700
$ 592.16
Reimburse Costs for Divider Tabs
(Passed Statute of Limitations)
11/28/88
Cascade Apartments
(Daymeyer)
79010
687.09
Firewatch (Dismissed by Judge)
4/5/94
Gibbons, Bill
2027
175.00
Refuse Haul (Unable to locate)
8/16/93
Jensen, Louie
PW56/93
25.00
Refuse Haul (Unable to locate)
8/11/93
Harrington, Mary
273960
55.00
Refuse Haul (Unable to locate)
9/7/90
Johnson, Velma
372420
1,350.00
Weed Abatement
(Deceased -- Passed Statute of Limitations)
10/5/93
Johnson, Velma
1898
1,180.28
Weed Abatement
(Deceased -- Passed Statute of Limitations)
9/29/89
Knocker, Ian
410250
500.00
Weed Abatement (Dismissed byJudge)
8/4/92
Lee, Earl
45270
700.00
Weed Abatement (Originally disputed by Courts
-- Currently Passed Statute of Limitations)
7/6/90
Lee, Earl
45250
43.86
Weed Abatement (Passed Statute of Limitations)
7/29/93
Lee, Earl
1820
280.00
Refuse Haul (Passed Statute of Limitations)
8/4/93
Michelson, Cliff
1819
43.05
Bin Service (Bankruptcy)
9/14/92
Michelson, Cliff
480150
62.51
Refuse Haul (Bankruptcy)
8/17/90
Michelson, Cliff
480150
096800
35.00
225.00
Refuse Haul (Bankruptcy)
Refuse Haul (Bankruptcy)
4/28/89
Michelson, Cliff
1/23/90
Sappenfield, Billy
702800
323.43
Yard Clean -Up (Deceased -- Passed Statute of
Limitations)
2/12/93
Seavey, Sherry
1611
100.00
Special Refuse Haul (Unable to Locate)
8/14/91
Stevenson, Jeffery
730770
2001
1,100.00
85.00
Weed Abatement (Bankruptcy)
Refuse Haul (Unable to Locate)
4/5/94
Vargas, Gilbert
5/16/90
Cardiff, Edward
78915
14,465.54
Fire Cost Recovery (Did not accept claim) (1)
12/20/91
Marquez, Alonzo
1424
565.32
Balance Housing Rehab Loan
(Unable to collect per Legal Department)
$22,593.24
(1) Liability not accepted by the individual or his insurance company. Currently passed statute of limitations.
CONVENTION CENTER
Date
Name
Account #
Amount
Remarks
1/24/93
NW Renewal Ministries
57
$1,704.00
Rental Facility (Unable to Locate)
3/27/92
Professional Audio '
340
448.29
Rental Facility (Passed Statute of Limitations)
8/25/90
Guillermina/Izazago
402
452.00
Rental Facility (Unable to Locate)
4/5/94
Wa. Human Development
113
82.51
Rental Facility (Bankruptcy)
$2,686.80
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 4 -- 4/28/98
TER -SEWER INVOICES AND CONTRACTS
Date
Name
Account #
Amount
Remarks
10/3/88
Alderman, Lou
1573
$ 105.25
Balance on Contract (Uncollectable)
6/4/93
All Star Motel
10843
11.68
Hydrant Meter Charges (Uncollectable)
7/2/93
Allen, Roger
1750
.24
CCRI Short Payment (Too small to pursue)
6/21/93
American Little League
10912
7.68
Hydrant Meter Charges (Uncollectable)
7/28/87
Anson Development
7291
999.05
Hydrant Meter Not Returned (Bankruptcy)
3/18/92
Bala, Karima
91960
18.11
Private Waterline Repair
(Passed Statute of Limitation)
8/28/79
Berger, A.C.
3499
9,692.50
Sewer Connection
(Work not done -- billed in error)
6/18/91
Bowles, R.H.
9471
25.00
DCVA Test (Bankruptcy)
12/14/93
Dunham, Hilde
1872
10.00
Contract .Water (Released Covenant)
5/1/90
Ground Level
8831
76.26
Septage Disposal (Passed Statute of Limitations)
2/19/91
Hasvold, Charles
9257
169.78(1
Private Main (Passed Statute of Limitations)
1/19/93
Inline Construction
10568
1,155.00
Repair Hydrant (Passed Statute of Limitations)
5/22/91
Kauzlarich, Grace ,
9440
538.00
Sewer Connection Charge
(Passed Statute of Limitations)
2/19/91
King, Lester
9260
69.77(1i
Private Main (Passed Statute of Limitations)
6/8/94
LaCocina
11470
25.00
DCVA Test (Bankruptcy)
10/3/88
M&H Investments
--
109.28
Balance on Service Contract (Uncollectable)
10/25/94
Project 1590
11794
.08
Too small to pursue
11/7/94
Prudential Insurance
11819
369.90
Insurance Deductible (Miscellaneous)
2/19/93
Quiroz, Mike
9261
169.77
Private Main (Passed Statute of Limitations)
6/9/92
Saucedo, Norma
10173
8.68
Hydrant Meter Charges
(Passed Statute of Limitations)
7/20/84
Scott, William
5869
8.21
Interest Charges (Billed in error)
7/23/91
Sevigny Construction
9561
437.17
Replaced Fire Hydrant (Bankruptcy)
8/27/92
Skiffington Construction
10326
682.29
Hydrant Meter Charges (Bankruptcy)
2/3/82
Smith, James
4841
33.12
Water Connection (Uncollectable)
5/13/93
Sweet Kreations
10773
7.68
Hydrant Meter Charges
(Passed Statute of Limitations)
2/19/91
Taylor, Ginger
9258
149.77(1
Private Main (Passed Statute of Limitations)
9/25/90
Trend College
9065
7.56
Hydrant Meter Charges
(Passed Statute of Limitations)
8/12/93
U.S. West
11008
558.78
Labor & Equipment -- Standby
(Passed Statute of Limitations)
6/4/87
Vickers, Ralph
7222
14.34
Interest Charges (Billed in error)
6/19/89
Marshall, John
1717
487.54
Capital Cost Recovery Charge (Miscellanous)(2)
6/19/89
Marshall, John
1716
2,775.22
Sewer Connection Charge (Miscellaneous)(2)
$18,722.71
thfLID
(1)
(2)
LID was supposed to be formed but the project costs weren't enough to warrant e ormation of an .
Currently, passed statute of limitations.
The liens were filed against a wrong parcel number. The property has subsequently been sold. Because of the
age of the bill, coupled with our error, we recommend write-off.
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 5 -- 4/28/98
FIRE ALARM BILLINGS
Date
Name
Account#
Amount
Remarks
1/88
Cascade Apartments
(Daymeyer)
104600
$480.00
Fire Alarm Monitoring (Dismissed by Judge)
1/88
Savoy Apartments
703100
90.00
Fire Alarm Monitoring (Dismissed by Judge)
7/2/96
Ernst
1298
90.00
Fire Alarm Monitoring (Bankruptcy)
6/30/89
Lower Deck
650960
80.00
Parking/Business Improvement Assessment
(Bankruptcy)
6/30/87
$660.00
468900
PBIA BILLINGS
Date
Name
Account#
Amount
Remarks
7/8/93
Downtown Deli
1512
$ 40.00
Parking/Business Improvement Assessment
(Bankruptcy)
6/30/89
Fabulous Footwear
195100
85.00
Parking/Business Improvement Assessment
(Bankruptcy)
3/31/89
Independent Foreign Auto
314950
225.00
Parking/Business Improvement Assessment
(Bankruptcy)
6/30/89
Lower Deck
650960
80.00
Parking/Business Improvement Assessment
(Bankruptcy)
6/30/87
Vic Marco
468900
75.00
Parking/Business Improvement Assessment
(Passed Statute of Limitations)
4/4/94
Ninety -Nine Cents
2013
30.00
Parking/Business Improvement Assessment
(Dismissed by Judge)
4/4/94
Phili Steakland
2006
22.50
Parking/Business Improvement Assessment
(Dismissed by Judge)
4/4/94
Popcorn Place
1006
25.00
Parking/Business Improvement Assessment
(Dismissed by Judge)
4/29/91
The Pub
408170
120.00
Parking/Business Improvement Assessment
(Dismissed by Judge)
2/15/89
Candy Co. (Sweets)
735250
75.00
Parking/Business Improvement Assessment
(Bankruptcy)
7/91
Tower Bar/Grill
742850
300.00
Parking/Business Improvement Assessment
(Passed Statute of Limitations) .
3/30/89
Upper Crust
653780
50.00
Parking/Business Improvement Assessment
(Bankruptcy)
1/8/93
Yellow Submarine
1239
12.50
Parking/Business Improvement Assessment
(Passed Statute of Limitations)
$1,140.00
STDFXI -- Finance Receivables Qtly Report
Exhibit IIIa-AcctsRcv.Write-Off -- 6 -- 4/28/98
Gambling Tax
$61,854.54
Damage Budget (City Vehicles)
7,012.42
Traffic Engineering/Engineering
6,543.02
Parks & Recreation/Cemetery
13,414.67
Miscellaneous Billings
22,593.24
Convention Center
2,686.80
Water/Sewer Invoices
18,722.71
Fire Alarm Monitor
660.00
PBIA
1,140.00
$134,627.40
STDFXI -- Finance Receivables Qtly Report
Exhibit Ilia-AcctsRcv.Write-Off -- 7 -- 4/28/98
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No.
For Meeting Of 5/19/98
ITEM TITLE: Accounts Receivable Status Report Through 4th Quarter 1997
SUBMITTED BY: Department of Finance and Budget
CONTACT PERSON/TELEPHONE: Cindy Epperso>E� -ecounting Manager, 575-6070
SUMMARY EXPLANATION:
We are respectfully submitting the accounts receivable report as of December 31,
1997. This details the status of gambling tax delinquencies and other accounts
receivable balances. Finance bills miscellaneous receivables and provides collection
support for all City divisions, with the exception of utility billing and Municipal
Court. These functions have separate computer programs which account for
billings and payments, and submit separate reports. We are also submitting a
resolution which would authorize the write-off of uncollectable accounts from
Central Receivables.
The report has the following components:
• Staff Report
• Exhibits I and Ia -- Gambling Tax Status
• Exhibit II -- Central Billing Accounts Receivable
• Exhibit III -- Summary of Write -Off by Category
• Exhibit IIIa -- Detail of the Original Billing and Reason for Write -Off
• Resolution Authorizing the Write -Off
Continued
Resolution X Ordinance Contract . X Other (Specify) Report
Funding Source
APPROVED FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION: Adopt resolution, accept report.
BOARD/COMMISSION RECOMMENDATION:
COUNCIL ACTION: Resolution adopted. RESOLiTrION NO. R-98-76
STDFXI -- Finance Receivables Qtly Report
Agenda Statement -- 1 -- 5/14/98
Periodically, Finance reviews Accounts Receivable balances and recommends that
Council write-off certain accounts. The last write-off was approved in 1994 in the
1
amount of $19,300. Currently, we are recommending that a total of $134,627.40
representing 111 accounts ranging from $.08 to $36,074 be written off. Once an item
has been billed, it takes Council action to remove it from our records.
There are several reasons that accounts are considered uncollectable. The most
common is that the billing has been outstanding for so long that it has passed the
statute of limitations time limit for collecting the debt. Normally, accounts are
pursued either by sending to collections, or to the City's Legal Department before
they get to this point. If the collection agency is not able to find a debtor, we have
categorized itas unable to locate. When bankruptcies occur, and we have an
unsecured interest, write-off is recommended. In some cases the item is considered
too small to pursue. Often these represent small balances arising from a difference
in amount paid from the amount billed.
When the collection agency returns an account because of inactivity, or when a
court action dismisses the liability, the debt is characterized as uncollectable. On
rare occasions, divisions request a billing in error. These are included in the
miscellaneous column.
Almost half of the requested write-off amount, $61,855, is composed of nine
delinquent gambling tax accounts. These accounts primarily arose from
bankruptcies of prior owners. The City has exhausted all legal avenues, and the
statute of limitations bars any additional action. Most of these balances are at least
10 years old.
STDFXI -- Finance Receivables Qtly Report
Agenda Statement -- 2 -- 5/14/98