HomeMy WebLinkAboutR-2003-154 Write-off of Uncollectable Accounts (central receivable accounts)RESOLUTION NO. R-2003-154
A RESOLUTION authorizing the write-off of certain uncollectable
accounts due to various funds of the City of Yakima.
WHEREAS, attached is an exhibit entitled "Accounts Receivable to
be Written -Off" consisting 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
herby authorized to write-off these debt accordingly.
ADOPTED BY THE CITY COUNCIL this 16th day of
December ,2003.
ATTEST:
CITY CLERK
Y PLACE, MAYOR
ACCOUNTS RECOMMENDED FOR COUNCIL WRITE-OFF 2003
Date
Name
Acct. #
Statute of
Limitations
Bank-
ruptcy
Collection
Uncollectable
Misc.
Grand Total
Remarks
07/01/1996
Boondox Tavern
$20,262 51
$20,262 51
Gambling Taxes --Cancelled Acct. Due to
Bankruptcy --Acct. Uncollectable
03/03/1997
Cabanillas, Raul
21375
$1,281 36
$1,281 36
Collision Damage Charges-YCCS
Cancelled 2/3/03 Statute of Limitations
08/06/1997
Drewry, Gene
14103
$25.00
$25 00
DCVA Test-YCCS Cancelled 8/1/03
Statute of Limitations
07/01/1997
El 7 Mares
22185 $12 50
$12 50
PBIA Assessment-YCCS Cancelled
11/3/03 Statute of Limitations
10/01/1997
EI 7 Mares
22861 $12.50
$12 50
PBIA Assessment-YCCS Cancelled
11/3/03 Statute of Limitations
08/18/2000
Escamilla, Jose
15639
$11 66
$11 66
Hydrant Meter Charges-YCCs Cancelled
11/3/03 Bankruptcy
09/05/2000
Escamilla, Jose
15656
$23 66
$23.66
Hydrant Meter Charges-YCCs Cancelled
11/3/03 Bankruptcy
06/06/1997
Hooligan's Tavern
$683 54
$683 54
Gambling Taxes-YCCS Cancelled -Past
Statute of Limitations
10/10/1989
Melton's Brass Rail
$703 89
$703 89
Gambling Taxes-YCCS Cancelled -Past
Statute of Limitations
05/01/1997
Prusiwowski, John
22008 $250 00
$250 00
Collision Damage Charges-YCCS
Cancelled 5/1/03 Statute of Limitations
07/07/1997
Seybold, Robert
13962
$7 60
$7 60
Hydrant Meter Charges-YCCS Cancelled
4/1/03 Bankruptcy
12/10/1997
Silva, Santiago
23022 $1,161 00
$1,161 00
Collision Damage Charges-YCCS
Cancelled 11/3/03 Statute of Limitations
06/06/1997
Wanda's Place
$803 16
$803 16
Gambling Taxes-YCCS Cancelled -Past
Statute of Limitations
04/27/2000
Wilson, Elvis Wayne
3679
$4,985 43
$4,985 43
Inmate Medical Charges-YCCS
Cancelled 9/10/03 -Client Deceased
Totals
$4,932.95
$20,305.43
$4,985.43
$0.00
$30,223.81
Note: YCCS is the name of the collection agency currently under contract with the City of Yakima.
Page 1 of 1 12/11/2003 cp
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. ,'
For Meeting Of: December 16, 2003
ITEM TITLE: A Resolution Authorizing Certain Uncollectable Central Receivable Accounts to be
Written Off.
Q:.
SUBMITTED BY: Rita Anson, Finance Directo
Cindy Epperson, Financial Services Maiager, 575-6070
CONTACT PERSON/TELEPHONE: Cindy Epperson, Financial Services Manager, 575-6070
SUMMARY EXPLANATION:
Periodically, Finance reviews Accounts Receivable balances and recommends that Council write-
off certain accounts. (The last write-off was approved in December of 2002) Currently, we have
identified 14 accounts ranging from $7 to $20,262 to be written off from Central Receivable
Accounts. Typically, 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. Normally, 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. When bankruptcies occur, and we have an unsecured interest, wrote -
off is recommended. When the collection agency is not able to actively pursue collection or a court
action dismisses the liability, the City is notified that the account is uncollectable. The attached
listing separates the accounts into these three categories.
Normally, the City doesn't actually record the revenue until time of collection, therefore, this
write-off does not "reverse" any revenue already booked. The attached resolution would
authorize the write-off of uncollectable accounts, and we are respectfully submitting it for
Council's review and adoption.
Resolution X Ordinance Other (Specify)
Contract Mail to (name and address):
Phone:
Funding Source
APPROVED FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION:
BOARD/COMMISSION REC
COUNCIL ACTION:
Adopt Resolution
OM MoD ad 1 ed RESOLUTION NO. R-2003-154