HomeMy WebLinkAboutR-2012-150 Uncollectable Central Account Receivables Write-Off RESOLUTION NO. R- 2012 -150
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
VA.4.
Micah wley, Mayor
ATTEST.
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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
•
• • •
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
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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
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