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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.F.
For Meeting of: February 4, 2020
ITEM TITLE: Resolution authorizing the write-off of certain uncollectable utility
accounts receivable
SUBMITTED BY: Steve Groom, Director of Finance and Budget
James Dean, Utility Customer Services Manager
SUMMARY EXPLANATION:
Attached is a resolution authorizing the annual write-off of certain uncollectable accounts
receivable owed to the City's Water, Irrigation, Wastewater, Solid Waste, and Storm water
Divisions.A total of 1,415 accounts totaling $259,667.96 have been identified for write-off, since
the last write-off was done in January 2019.
Delinquent accounts are recommended for write-off for various reasons, including: The Statue of
Limitations (six(6)years or older) has been met; Bankruptcy(discharge of debt); Death of debtor;
and Accounts have been sent to a collection agency and returned as uncollectable.
The large majority of the write-offs meet the 6 year statute of limitations which relate to the billings
done in 2013. The $259,667.96 represents slightly less than 1% (.72%)of the dollars billed that
year. The utility division currently reserves 1% of their monthly billing for bad debt. Since this is
within the amount reserved, the fund balances will not be decreased by this write-off. The
resolution (attached) identifies the dollar amount by each utility division to be discharged.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
Adopt Resolution
ATTACHMENTS:
Description Upload Date Type
resolution authonzin the its off of cerk ire
i 1/1 /2020 resolution
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ummlloclable,utility accounts rccokoblrs
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RESOLUTION NO. R-2020-
A RESOLUTION Authorizing the write-off of certain uncollectable accounts receivable by the
utility funds of the City of Yakima.
WHEREAS, the Utility Services Division of the City of Yakima manages the billing
process for the City's Water, Irrigation, Wastewater, Storm water and Refuse utilities, and;
WHEREAS, in accordance with best business practice, past due accounts are sent to a
collection agency for follow up, and the agency reports back uncollectable accounts that are past
the Statute of Limitations; discharged in a bankruptcy; discharged by death of the debtor; or
otherwise uncollectable; and
WHEREAS, the Utility Services Division has a detailed listing of 1415 uncollectable
delinquent accounts totaling $259,667.96 to various utility 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 in the following amounts as summarized by utility totaling
$259,667.96 are hereby recognized by the City Council as uncollectable and the Director of
Finance & Budget or his /her designee is hereby authorized to write off these debts accordingly.
Water Irrigation Waste Water Refuse Storm Water Fees
$58,543.20 $27,269.02 $100,974.08 $46,671.60 $25,730.06 $480.00
ADOPTED BY THE CITY COUNCIL this 4th day of February, 2020.
Patricia Byers, Mayor
ATTEST:
Sonya Clear Tee, City Clerk