HomeMy WebLinkAbout12/05/2017 06E Write-off of Uncollectable Central Accounts ReceivablesITEM TITLE:
SUBMITTED BY:
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
1
Item No. 6.E.
For Meeting of: December 5, 2017
Resolution authorizing certain uncollectable central accounts
receivables to be written -off
DannyAgsalog, Director of Finance and Budget
Tara Lewis, Financial Services Manager
SUMMARY EXPLANATION:
Attached is a Resolution authorizing the write-off of certain uncollectible accounts. Outstanding
Central Receivable accounts will remain in the City's accounts receivable records until such time
as they are paid or written off according to state regulation. The attached write-off list includes 7
accounts totaling $1,088.63.
Delinquent accounts for which collection efforts have been terminated are analyzed at the end of
each year to determine eligibility for write-off. Accounts meeting the criteria listed below are
included on the proposed write-off list which is attached:
1. The Statute of Limitations (six (6) years or older) has been met; $692.16
2. Bankruptcy (discharge of debt); $168.00
3. Company no longer exists and collection efforts have failed; $223.47
4. Other; None
With approval of this Resolution by Council, these accounts will be removed from the City's
accounts receivable records.
ITEM BUDGETED:
NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR
SUBMITTAL:
City Manager
STAFF RECOMMENDATION:
Adopt Resolution
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date
0 Resolution -Central Accounts Recei \.oble Write Off 11/27/2017
0 Central Accounts Receivable Write -Off List 11/27;2017
Type
Resolution
Exhibit
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3
RESOLUTION NO. R-2017
A RESOLUTION Authorizing the write-off of certain uncollectable central
accounts receivables for the City of Yakima.
WHEREAS, the attached listing of accounts is recommended for write-off
by the City of Yakima in connection with central accounts receivable of the City.
These past due accounts of the general fund of the City have been deemed
ready for write-off due to: (1) the age of the account is past the statute of
limitations for collecting such accounts; (2) bankruptcy; (3) the 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 "Central Accounts Receivable 2017 Write -Off List", is
hereby approved, and the past due accounts receivable, consisting of 11
invoices and 7 accounts totaling an original amount of $1,088.63 are hereby
written off and cancelled.
ADOPTED BY THE CITY COUNCIL this 5th day of December, 2017.
ATTEST:
Kathy Coffey, Mayor
City Clerk
Accounts Receivable 2017 Write -Offs
As of November 20, 2017
Invoice
Fund Account Name Amount Invoice Date Notes
4
Parks & Recreation
131 750991 Lilly Guizar 168.00 4128 10/06/14 Bankruptcy
Dowtown Yakima Business Improvement District
161 751292 Doniteli Winery
161 751201 The Speakeasy (Stiles)
Refuse
471 750118 Sheila Martin
750111 Angela Pena
$ 100.00 62194 03/12/10 Statute of Limitations
100.00 67461 03/07/11 Statute of Limitations
100.00 58552 01/29/09 Statute of Limitations/Defunct Co.
100.00 62372 03/12/10 Statute of Limitations/Defunct Co.
100.00 67626 03/07/11 Statute of Limitations/Defunct Co.
100.00 70576 01/18/12 Statute of Limitations/Defunct Co.
600.00
50.00 63810 05/17/10 Statute of Limitations
22.16 61413 03/08/10 Statute of Limitations
72.16
Irrigation - Fruitvale Canal
475 751477 Thomas Williams 25.00 63627 04/26/10 Statute of Limitations
Wastewater - Hydrant Meter Charge
476 n/a Yakima Airport Land Co
223.47 17772 n/a Defunct Company
Total 2017 Write -Off $ 1,088.63