HomeMy WebLinkAboutR-2013-158 Write-off of Uncollectable Utility Accounts Receivable RESOLUTION NO. R- 2013 -158
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, 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 1,301
uncollectable delinquent accounts totaling $232,929 due 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 $232,929 are hereby recognized by the City Council as uncollectable and the
Director of Finance of the City is herby authorized to write -off these debts accordingly.
Water Irrigation Wastewater Refuse
$59,975 $18,095 $104,956 $49,903
ADOPTED BY THE CITY COUNCIL this 10th day of December, 2013.
Micah Cawle , Mayor
ATTEST:
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So y.: Claar Tee, City Clerk �` ! * . .
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No C)1
For Meeting of 12/10/2013
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ITEM TITLE Resolution authorizing the write off of certain uncollectable
delinquent utility accounts receivable funds for the City of
Yakima
SUBMITTED BY Cindy Epperson, Director of Finance and Budget
James Dean, Utility Services Manager
SUMMARY EXPLANATION
Attached is a Resolution authorizing the write -off of certain uncollectable accounts receivable
owed to the City's Water, Irrigation, Wastewater and Refuse Divisions A total of $232,929
(1,301 accounts) have been identified for write off, representing a year of activity, since the last
write -off was done in December 2012
Delinquent accounts are recommended for write -off for various reasons, including
1) The Statute of Limitations (six (6) years and older) has been met;
2) Bankruptcy (discharge of debt),
3) Death of debtor; and
4) 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 2008 The $232,929 represents slightly Tess than 1% (87 %) of the dollars billed
that year The utility divisions currently reserve 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 utility division to be discharged
Resolution X Ordinance
Other (Specify)
Contract: Contract Term
Start Date End Date
Item Budgeted Amount:
Funding SourcelFiscal
Impact:
0 Strategic Priority
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