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Home My WebLink AboutR-2007-176 Write-off of certain uncollectible accounts receivableRESOLUTION NO. R-2007 176 A RESOLUTION authorizing the write-off of certain uncollectible 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 Recommended for Council Write -Off 2007" are hereby recognized by the City Council as uncollectible and the Director of Finance of the City is herby authorized to write-off these debts accordingly. ADOPTED BY THE CITY COUNCIL this llth day of December , 2007. ATTEST: CITY CLERK Crr David Edler, Mayor ACCOUNTS RECOMMENDED FOR COUNCIL WRITE-OFF 2007 GAMBLING TAXES Invoice Date Name Account # Statute of Limitations Bankruptcy Collection Uncollectable Misc. Totals Remarks 10/31/99 Rocco's Tavern $ 313.80 $ 313.80 3rd Qtr 1999 Gambling Taxes/YCCS Cancelled 7/2/07 Past Statute of Limitations Totals $ 313.80 $ - $ - $ - $ 313.80 HYDRANT METER CHARGES / DOUBLE CHECK VALVE ASSEMBLY TEST 07/10/00 Blythe, Janice 31775 $ 25.00 $ 25.00 DCVA Test/YCCS Cancelled 2/1/07 Past Statute of Limitations 07/22/99 Fox Construction 15278 288.16 288.16 Hydrant Meter Charges/YCCS cancelled 8/2/07 Past Statute of Limitations 08/11/99 Fox Construction 15296 304.16 304.16 Hydrant Meter Charges/YCCS cancelled 8/2/07 Past Statute of Limitations Totals $ 617.32 $ - $ - $ - $ 617.32 IRRIGATION ASSESSMENTS (Prior to 19971 Prior to 1997 205 Accounts $ 42,925.22 $ 42,925.22 Deliquent irrigation assessments prior to 1997. Past Statute of Limitations/Unable to Collect. $ 42,925.22 $ - $ - $ - $ 42,925.22 INMATE MEDICAL BILL CHARGES 7/7/99_ 10/24/00 82 Accounts $ 25,134.06 $ 329.88 $ - $ 230.00 $ 25,693.94 Past City/County Inmate Medical Bills/ YCCS Cancelled -Past Statute of Limitations. $ 25,134.06 $ 329.88 $ - $ 230.00 $ 25,693.94 82 Accounts ranging from $54 to $1,830 Council Write Off 2007 12/6/2007 CRP 1 OF 3 ACCOUNTS RECOMMENDED FOR COUNCIL WRITE-OFF 2007 MISCELLANEOUS CHARGES Invoice Date Name Account # Statute of Limitations Bankruptcy Collection Uncollectable Misc. Totals Remarks 05/03/01 Barbosa, Jose Luis 34131 $ 3,043.90 $ 3,043.90 Collision damage repairs/YCCS cancelled 7/2/07 Past Statute of Limitations 10/17/05 Cline, Phil (Julmar) 49435 500.00 500.00 2005-2006 Custodian Fees/Uncollectable- Company no longer exists 10/20/00 Danberg-Cox, Jennifer 32702 22.92 22.92 Extra Refuse Pick Up/YCCS cancelled 2/1/07 Past Statute of Limitations 04/02/97 Groenig Development 1637 469.98 469.98 Capital Cost Recovery Charges/No liens filed on default contract/Uncollectable 09/01/93 In -Line Construction 1576 6,124.41 6,124.41 Capital Cost Recovery Charges/No liens filed on default contract /Uncollectable 06/05/01 Johnson, Mary 34273 25.00 25.00, Franklin Park Shelter Rentai/YCC cancelled 7/2/07 Past Statute of Limitations 09/01/94 Kutch, Patricia 1841 561.40 561.40 Wastewater Connection Charges/Contract Past Statute of Limitations 01/02/01 Lobby Cafe 32972 37.50 37.50 Front Street Business Improvement Assessment/YCCS Cancelled 7/1/07 Past Statute of Limitations 04/02/01 Lobby Cafe 33623 37.50 37.50 Front Street Business Improvement Assessment/YCCS Cancelled 7/1/07 Past Statute of Limitations 03/01/93 Mee, Mary 1603 885.98 885.98 Wastewater Connection Charges/Contract Past Statute of Limitations 08/04/93 Petri, Lawrence & Elizabeth 1804 418.28 418.28 Wastewater Connection Charges/Contract Past Statute of Limitations 08/04/93 Pitts, Daniel 1796 73.63 73.63 Capital Cost Recovery Charges/YCCS cancelled 5/1/04 Bankruptcy 12/16/98 Woodcock, Matthew D01585 502.24 502.24 Citation D-01585/No lien filed for default on contract/uncollectable 10/20/00 YCVREP 32700 50.00 50.00 Park Rental Fees/YCCS cancelled 2/1/07 Past Statute of Limitations 09/20/00 YCVREP 32199 60.00 60.00 Park Rental Fees/YCCS cancelled 2/1/07 Past Statute of Limitations 09/12/00 YCVREP 32120 50.00 50.00 Park Rental Fees/YCCS cancelled 2/1/07 Past Statute of Limitations Totals $ 11,316.89 $ 73.63 $ 972.22 $ 500.00 $ 12,862.74 Council Write Off 2007 12/6/2007 CRP 2 OF 3 ACCOUNTS RECOMMENDED FOR COUNCIL WRITE-OFF 2007 PARKING & BUSINESS IMPROVEMENT ASSESSMENT CHARGES Invoice Date Name Account # Statute of Limitations Bankruptcy Collection Uncollectable Misc. Totals Remarks 3/9/00- 4/3/01 13 Accounts $ 125.00 $ - $ - $ - $ 125.00 Parking & Business Improvement Assessments/Cancelled by YCCS Cancelled Past Statute of Limitations Totals $ 125.00 $ - $ - $ - $ 125.00 13 Accounts ranging from $5 to $25. YAKIMA CONVENTION CENTER AGED ACCOUNTS FOR WRITE-OFF 12/6/2006 Prieto - 42.00 42.00 Account uncollectable/Yakima convention center as of 12/6/06. 12/6/2006 Rebirth of America 1,093.12 1,093.12 Account uncollectable/Yakima convention center as of 12/6/06. Totals $ - $ - $ 1,135.12 $ - $ 1,135.12 Grand Totals $ 80,432.29 $ 403.51 $ 2,107.34 $ 730.00 $ 83,673.14 Note: YCCS is the name of the collection agency currently under contract with the City of Yakima. Council Write Off 2007 12/6/2007 CRP 3 OF 3 BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. ei a For Meeting Of: 12/11/07 ITEM TITLE: A Resolution Authorizing Certain Uncollectible Central Receivable Accounts to be Written Off. SUBMITTED BY: Rita DeBord, Finance Director:� Cindy Epperson, Financial Services Manager, 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 2006). Currently, we have identified 322 accounts ranging from $5 to $6,124.41 to be written off from Central Receivable Accounts, totaling $83,673 (or an average of $260 per account). Because of the volume of accounts relating to certain billing categories, the detailed list of accounts is not included for all categories—it is available at the City Clerk's office. 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 uncollectible. 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, write-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 uncollectible. The attached listing separates the accounts into these three categories. Normally, the City does not 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 uncollectible accounts, and we are respectfully submitting it for Council's review and adoption. Resolution X Ordinance Other (Specify) Report Contract Mail to (name and address): Phone: Funding Source N/A APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: Adopt Resolution BOARD/COMMISSION RECOMMENDATION: COUNCIL ACTION: