HomeMy WebLinkAbout12/09/2014 05I Uncollectable Central Accounts Receivables Write-OffBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 5.I.
For Meeting of: December 09, 2014
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ITEM TITLE:
SUBMITTED BY:
SUMMARY EXPLANATION:
Resolution Authorizing Certain Uncollectable Central
Accounts Receivables to be Written -Off
Cindy Epperson, Director of Finance and Budget
Attached is a Resolution authorizing the write-off of certain uncollectable accounts. The write-off
list includes 22 accounts totaling $8,113.47. Typically, once an item has been billed, it takes
Council action to remove it from City records. (The Municipal Court Judge has authority to write-
off delinquent court related accounts.)
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.
Resolution: X Ordinance:
Other (Specify): Detail listing of Accounts Receivable 2014 Write-
offs
Contract: Contract Term:
Start Date:
Item Budgeted:
Funding Source/Fiscal
Impact:
Strategic Priority:
Insurance Required? No
NA
End Date:
Amount:
Mail to:
Phone:
APPROVED FOR
SUBMITTAL:
RECOMMENDATION:
Adopt Resolution
ATTACHMENTS:
Description
Upload Date
resolution 12/4/2014
2014 Schedule Uncollectable AR 11/26/2014
City Manager
Type
Resollution
Cover Memo
RESOLUTION NO. R-2014
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 of 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 statue of limitations for
collecting such accounts, (2) bankruptcy, (3) death of debtor, and/or (4) account
is otherwise uncollectible. 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 "2014 Accounts Receivable Write -Offs", is hereby
approved, and the past due accounts receivable, consisting of 45 invoices and
22 accounts totaling an original amount of $8,113.47 are hereby written off and
cancelled.
ADOPTED BY THE CITY COUNCIL this 9th day of December, 2014.
ATTEST:
Micah Cawley, Mayor
City Clerk
Fund Account Name
Accounts Receivable 2014 Write -Offs
As of November 12, 2014
Inmate Medical
001 A03366 Andrade, Guadalupe Garcia
Lost Camera
125 A05681 Smith, Blake
Park Rental
131 A05912 Phillips, Ric
Dowtown Yakima Business Improvement District
161 A02548 Cafe Melonge (Tom & Alice)
161 A04912 Rad Media
161 A05248 Royal Tuxedo (Gerlach)
161 A05876 Verdusco, Yesenia
161 A06801 GB&C LLC Computer & Bus
Invoice
Amount Invoice Date Notes
$55.66 27585 6/25/99 Statute of Limitations
1,600.00 51632 08/04/06 Statute of Limitations
36.00 55052 11/27/07 Statute of Limitations
96.00 55051 11/27/07 Statute of Limitations
132.00
100.00 67418 03/04/11 Uncolletctible/Defunct Company
100.00 70406 01/18/12 Uncolletctible/Defunct Company
100.00 73447 01/11/13 Uncolletctible/Defunct Company
2.50 41768 07/03/03 Statute of Limitations
2.50 40883 04/03/03 Statute of Limitations
2.50 40360 03/06/03 Statute of Limitations
5.00 48579 07/07/05 Bankruptcy
5.00 47556 04/04/05 Bankruptcy
5.00 46930 01/05/05 Bankruptcy
5.00 46224 10/05/04 Bankruptcy
5.00 45501 07/01/04 Bankruptcy
10.00 54728 10/04/07 Statute of Limitations
10.00 54455 09/07/07 Statute of Limitations
100.00 70685 01/18/12 Uncolletctible/Defunct Company
452.50
Fund Account Name
Front Street Business Improvement
163 A02548 Cafe Melonge (Tom/Alice, LLC)
Refuse
471 A05307
471 A05723
471 A05749
471 A05780
471 A05792
471 A05821
Thompson, Daryl
Matthews, Mark
Turner, Doug
Coffin, Ronald
Guzman, Leonard (Cisneros)
Awwad, Fatimah
471 A05903 Wilson, James
Wastewater
473 A05801
473 A05802
475 A01485
Cooley, Joanne
Switzer, Gene
Isham, Alice (Mathews)
Invoice
Amount Invoice Date Notes
9.52
50.00
50.00
50.00
50.00
50.00
50.00
50.00
359.52
268.43
59.51
15.23
50.00
25.00
30.00
55.00
25.00
45.00
30.00
34.21
637.38
67287 02/07/11
67878 03/23/11
68750 06/22/11
70082 01/11/12
71186 04/02/12
71953 07/02/12
72576 10/01/12
73393 01/08/13
53474 04/26/07
52938 02/15/07
52376 11/29/06
53014 03/14/07
53447 04/05/07
54494 05/30/07
54492 05/30/07
54490 09/21/07
53613 09/21/07
53612 09/21/07
55020 11/27/07
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Uncolletctible/Defunct Company
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
Statute of Limitations
539.10 53513 04/30/07 Statute of Limitations
328.06 53514 04/30/07 Statute of Limitations
25.00 53414 04/03/07 Statute of Limitations
892.16
Fund Account Name
Gambling
n/a n/a 410 Restaurant
410 Restaurant
410 Restaurant
Convention Center
170 n/a
170 n/a
Jose Uristequi
Sam Saed
Invoice
Amount Invoice Date Notes
1,251.84
1,249.44
1,336.08
3,837.36
535.45
1,399.10
1,934.55
Total 2014 Write -Off $8,113.47
SOL - 1st Qtr 2003 Gambling Tax
SOL - 2nd Qtr 2003 Gambling Tax
SOL - 3rd Qtr 2003 Gambling Tax