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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDASTATEMENT
Item No. 9.
For Meeting of: December 13, 2016
ITEM TITLE: Resolution authorizing certain uncollectable central accounts
receivables to be written-off
SUBMITTED BY: Cindy Epperson, Director of Finance and Budget
SUMMARY EXPLANATION:
Attached is a Resolution authorizing the write-off of certain uncollectable accounts. The write-off
list includes 19 accounts totaling $13,474.52. 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.)
This is part of the clean-up of our records in preparation for the annual financial statements. To
accomplish this, we try to do write-offs annually in December. Staff respectfully submits the
attached Resolution, which if approved by Council, would authorize the write-off of these
uncollectable accounts on the Schedule attached.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR /
SUBMITTAL: iff City Manager
STAFF RECOMMENDATION:
Adopt Resolution
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D Resolution 2016 Central Accounts Write Offs 11/22/2016 Resolution
121 2016 List of Central Recie\able Write Offs 11/22/2016 Backup Material
RESOLUTION NO. R-2016
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 2016 Write-Offs", is hereby
approved, and the past due accounts receivable, consisting of 29 invoices and
19 accounts totaling an original amount of$13,474.52 are hereby written off and
cancelled.
ADOPTED BY THE CITY COUNCIL this 6th day of December, 2016.
Kathy Coffey, Mayor
ATTEST:
City Clerk
Accounts Receivable 2016 Write-Offs
As of November 21, 2016
Invoice
Fund Account Name Amount Invoice Date Notes
Gambling
Michaels Tavern 8,082.00 2008 Defunct Company
Parks I&Recreation
131 A06695 Rojas,Ruben(La Liga) 3,280.00 69326 09/29/11 Defunct Company
8.00 69327 09/29/11 Defunct Company
3,288.00
Dowtown Yakima Business Improvement Dist]
161 A06083 Johnson Rentals(Kimco) 58.06 59904 07/06/09 Statute of Limitations
58.06 60617 10/02/09 Statute of Limitations
55.91 63260 04/21/10 Statute of Limitations
55.91 64757 07/12/10 Statute of Limitations
55.91 66066 10/20/10 Statute of Limitations
50.69 67017 02/02/11 Statute of Limitations
A06201 DLM Propertioes LLC 63.15 62612 03/22/10 Statute of Limitations
A06227 McNeice,Donald 57.87 60050 07/06/09 Statute of Limitations
A06405 Garys Fly Shoppe 100.00 70462 01/18/12 Defunct Company
A06311 A Brighter Beginning Chldcr 100.00 62108 03/12/10 Statute of Limitations
A06351 Carpet Masters Inc 100.00 62154 03/12/10 Statute of Limitations
A06647 Cascade Winery 100.00 62446 03/12/10 Statute of Limitations
A06943 Blue Diamond Entertainment 100.00 70743 01/18/12 Defunct Company
955.56
Airport
421 A07523 Jay Sentz 50.78 1240 01/21/14 Unsupported Legacy Airport charge
421 A07533 McAllister Museum 31.00 1242 01/21/14 Unsupported Legacy Airport charge
421 A07535 Robert McCormick 484.17 1244 01/21/14 Unsupported Legacy Airport charge
421 A07536 Mission Support Alliance 83.85 1245 01/21/14 Unsupported Legacy Airport charge
421 A07541 Pockinet 60.00 4804 01/07/15 Uncollectible
421 A07546 Jim Richmond/Cub Crafters 80.00 2141 02/05/14 Uncollectible
421 A07557 Ascent Aviation Group 50.00 1231 01/21/14 Unsupported Legacy Airport charge
421 A07581 Jeff Johnston 50.78 3814 07/31/14 Unsupported Legacy Airport charges
50.78 5735 04/07/15 Uncollectible
421 A07832 Ray Taylor 1.12 4565 12/01/14 Uncollectible
50.78 5394 02/03/15 Uncollectible
50.78 5537 03/03/15 Uncollectible
1,044.04
Refuse
471 A06589 Vosberg,Sonya 104.92 60187 07/31/09 Statute of Limitations
Total 2016 Write-Off 13,474.52