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12/04/2012 11 Uncollectable Central Account Receivables Write-Off 0 ,,o .----,,,' 6 P 't.si 9, ir�' 1 P °�aew.n BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting of: December 4, 2012 ITEM TITLE: Resolution Authorizing Certain Uncollectable Central Accounts Receivables to be Written Off SUBMITTED BY: Cindy Epperson, Director of Finance and Budget CONTACT Cindy Epperson 576 -6771 PERSON /TELEPHONE: SUMMARY EXPLANATION: Attached is a Resolution authorizing the write -off of certain uncollectable accounts. The write -off list includes 31 accounts totaling $175,222.51. Typically, once an item has been billed, it takes Council action to remove it from City records. (The Municipal Court Judge has 110 authority to write -off delinquent court related accounts.) This year's write -off is higher than normal, primarily because of a final bankruptcy settlement of a gambling establishment amounting to $160,819 dating from 2005. 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.) Staff respectfully submits the attached Resolution, which if approved by Council, would authorize the write -off of these uncollectable accounts on the Schedule attached. Detail listing of Resolution X Ordinance Other Accounts (specify) Receivable 2012 Write -offs Contract: Mail to: Contract Term: Amount: Expiration Date: Insurance Required? No Funding Source: Phone: ill • APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: Adopt Resolution BOARD /COMMISSION RECOMMENDATION: ATTACHMENTS: Click to download ❑ Resolution - Central Receivable Write -offs ❑ Detail List 2012 Central Receivables Write -offs • RESOLUTION NO. R -2012 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 2012 Write- Offs ", is hereby approved, and the past due accounts receivable, consisting of 53 invoices and 31 accounts totaling an original amount of $175,222.51 are hereby written off and cancelled. • ADOPTED BY THE CITY COUNCIL this 4th day of December, 2012. MICAH CAWLEY, MAYOR ATTEST: CITY CLERK • • • Accounts Receivable 2012 Write -Offs As of November 15, 2012 ' Date of Statute of Fund Account Invoice Name Invoice(s) Limitations Bankruptcy Misc. Remarks Gambling Thunderbird Casino 6/29/05 - $160,819.30 - Bankruptcy Settlement per Legal Fire Alarm Monitoring 151 4042 46885 Noland Decoto 1/5/05 - - $75.00 46179 10/5/04 Parking & Business Improvement 161 2578 50750 Bernard Counseling /Cons 4/6/06 $2.50 - - 50079 1/5/06 2.50 49296 10/3/05 2.50 48616 7/7/05 2.50 47589 4/4/05 2.50 161 5269 47559 Smith Co NW 4/4/05 2.50 - - 46933 1/5/05 2.50 46227 10/5/04 2.50 45504 7/1/04 2.50 161 5374 51532 Karavida 7/24/06 2.50 - - 25.00 - - Front Street Business Improvement 163 2863 51164 Kris Kids 7/2/06 37.50 - - IrrigationlFruitvale Canal . 475 1485 47382 Alic (sham 4/1/05 - 12.50 - 50657 4/5/06 12.50 Refuse Services 471 5256 45717 Candace Milner 7/20/04 161.45 - - 471 5353 45724 Daniel Daughs 7/20/04 38.08 - - 471 5428 46583 Lisa Belfield 11/24/04 38.64 - - 471 5435 46708 Johnny Asucion 12/14/04 38.08 - - 471 5436 46709 Antonio Mendoza 12/14/04 38.08 - - 471 5447 50208 Janet Harris 1/9/06 22.68 - - 48773 7/15/05 58.05 44747 4/13/05 58.76 ■ 47162 2/1/05 38.36 11/21/2012'PDFConvert.1917 1.2012_Writeoffs.xlsx Page 1 of 2 Date of Statute of Fund Account Invoice Name Invoice(s) Limitations Bankruptcy Misc. Remarks ' 471 5472 47757 Jeanice Harris 4/14/05 100.00 - - 471 5588 50200 Billy (Harrell) Martin 1/9/06 58.04 - - 471 5642 51460 Morris Ebe 7/12/06 60.64 - - 50959 5/2/06 7.24 471 5654 51077 Victor Ames 6/7/06 25.00 - - 471 5668 51463 Chris Childers 7/12/06 25.00 - - 471 5723 52231 Mark Matthews 10/19/06 44.22 - 52222 10/19/06 63.68 52218 10/19/06 43.94 471 5824 56617 Lynella Chouinard 7/22/08 11.40 - - 53616 5/30/07 21.67 801.17 151.84 - Wastewater Services ' 473 ' 5316 46470 All Star Towing 10/28/04 770.76 - - 473 5328 48016 Yakima Brewing 6/17/05 3605.00 - - 47839 5/4/05 602.99 472 5539 48930 Joe Tamez 8/25/05 - 136.40 - 4,978.75 136.40 - Water Services 474 4042 W16930 Noland Decoto 11/22/04 111.30 - - 474 4931 40523 Terrence Johnson 4/4/03 108.14 - - 40522 4/2/03 95.87 474 _ 5131 W16897 Silva Auto Wash 8/25/04 197.70 - - W 16942 1/7/05 170.10 474 5237 44182 Home Depot 1/27/04 75.00 - - 474 5387 46371 Francisco Chavaz 10/6/04 1,455.99 - - 46370 10/6/04 1,035.54 474 5398 46450 Angel Holman 10/26/04 1,595.67 - - 46449 10/26/04 932.32 474 5579 49724 Daniel Bradley 11/21/05 1,360.00 - - 49723 11/21/05 1,013.00 474 6602 W17502 Julio Cesar Cardenas 9/1/09 - 21.92 - 8,150.63 21.92 - Total Accounts Receivable $13,993.05 $161,154.46 $75.00 Grand Total $175,222.51 11/2012 PDFConvert.1917 1.2012_Writeoffs.xlsx Pagof 2 0 .