HomeMy WebLinkAboutR-2016-163 Write-off of Uncollectable Central Accounts ReceivablesRESOLUTION NO. R-2016-163
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.
ATTEST.
Sonya CIa r Tee, City Clerk
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:
STAFF RECOMMENDATION:
Adopt Resolution
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D Resolution 2016 Central Accounts Write Offs 11/22/2016 Resolution
E 2016 List of Central Recie\able Write Offs 11/22/2016 Backup Material
Accounts Receivable 2016 Write -Offs
As of November 21, 2016
Fund Account Name
Gambling
Michaels Tavern
Parks I& Recreation
131 A06695 Rojas, Ruben (La Liga)
Dowtown Yakima Business Improvement Dist]
161 A06083 Johnson Rentals (Kimco)
A06201
A06227
A06405
A06311
A06351
A06647
A06943
Airport
421 A07523
421 A07533
421 A07535
421 A07536
421 A07541
421 A07546
421 A07557
421 A07581
DLM Propertioes LLC
McNeice, Donald
Garys Fly Shoppe
A Brighter Beginning Chldcr
Carpet Masters Inc
Cascade Winery
Blue Diamond Entertainment
Jay Sentz
McAllister Museum
Robert McCormick
Mission Support Alliance
Pockinet
Jim Richmond/Cub Crafters
Ascent Aviation Group
Jeff Johnston
421 A07832 Ray Taylor
Refuse
471 A06589 Vosberg, Sonya
Invoice
Amount Invoice Date Notes
8,082.00
2008 Defunct Company
3,280.00 69326 09/29/11 Defunct Company
8.00 69327 09/29/11 Defunct Company
3,288.00
58.06 59904 07/06/09
58.06 60617 10/02/09
55.91 63260 04/21/10
55.91 64757 07/12/10
55.91 66066 10/20/10
50.69 67017 02/02/11
63.15 62612 03/22/10
57.87 60050 07/06/09
100.00 70462 01/18/12
100.00 62108 03/12/10
100.00 62154 03/12/10
100.00 62446 03/12/10
100.00 70743 01/18/12
955.56
50.78 1240 01/21/14
31.00 1242 01/21/14
484.17 1244 01/21/14
83.85 1245 01/21/14
60.00 4804 01/07/15
80.00 2141 02/05/14
50.00 1231 01/21/14
50.78 3814 07/31/14
50.78 5735 04/07/15
1.12 4565 12/01/14
50.78 5394 02/03/15
50.78 5537 03/03/15
1,044.04
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Defunct Company
Statute of Limitations
Statute of Limitations
Statute of Limitations
Defunct Company
Unsupported Legacy Airport charge
Unsupported Legacy Airport charge
Unsupported Legacy Airport charge
Unsupported Legacy Airport charge
Uncollectible
Uncollectible
Unsupported Legacy Airport charge
Unsupported Legacy Airport charges
Uncollectible
Uncollectible
Uncollectible
Uncollectible
104.92 60187 07/31/09 Statute of Limitations
Total 2016 Write -Off 13,474.52