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Home My WebLink AboutR-2014-150 Uncollectable Central Accounts Receivables Write-Off RESOLUTION NO. R- 2014 -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 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 9 day of December, 2014. Micah C ley, Mayor ATTEST: I1/0 , — t M City Clerk - i•-7 <i : > i f� F x .11 Ii ~ BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 5.I. For Meeting of: December 09, 2014 ITEM TITLE: Resolution Authorizing Certain Uncollectable Central Accounts Receivables to be Written -Off SUBMITTED BY: Cindy Epperson, Director of Finance and Budget SUMMARY EXPLANATION: 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: End Date: Item Budgeted: Amount: Funding Source /Fiscal Impact: Strategic Priority: NA Insurance Required? No Mail to: Phone: APPROVED FOR SUBMITTAL: �__f <•_,.. -. City Manager RECOMMENDATION: Adopt Resolution ATTACHMENTS: Description Upload Date Type 0 resolution 12/4/2014 Resolution 0 2014 Schedule Uncollectable AR 11/26/2014 Cover Memo Accounts Receivable 2014 Write -Offs As of November 12, 2014 Invoice Fund Account Name Amount Invoice Date Notes Inmate Medical 001 A03366 Andrade, Guadalupe Garcia $55.66 27585 6/25/99 Statute of Limitations Lost Camera 125 A05681 Smith, Blake 1,600.00 51632 08/04/06 Statute of Limitations Park Rental 131 A05912 Phillips, Ric 36.00 55052 11/27/07 Statute of Limitations 96.00 55051 11/27/07 Statute of Limitations 132.00 Dowtown Yakima Business Improvement District 161 A02548 Cafe Melonge (Tom & Alice) 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 161 A04912 Rad Media 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 161 A05248 Royal Tuxedo (Gerlach) 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 161 A05876 Verdusco, Yesenia 10.00 54728 10/04/07 Statute of Limitations 10.00 54455 09/07/07 Statute of Limitations 161 A06801 GB &C LLC Computer & Bus 100.00 70685 01/18/12 Uncolletctible/Defunct Company 452.50 Invoice Fund Account Name Amount Invoice Date Notes Front tree Business Improvement 163 A02548 Cafe Melonge (Tom /Alice, LLC) 9.52 67287 02/07/11 Uncolletctible/Defunct Company 50.00 67878 03/23/11 Uncolletctible/Defunct Company 50.00 68750 06/22/11 Uncolletctible/Defunct Company 50.00 70082 01/11/12 Uncolletctible /Defunct Company 50.00 71186 04/02/12 Uncolletctible/Defunct Company 50.00 71953 07/02/12 Uncolletctible/Defunct Company 50.00 72576 10/01/12 Uncolletctible/Defunct Company 50.00 73393 01/08/13 Uncolletctible/Defunct Company 359.52 Refuse 471 A05307 Thompson, Daryl 268.43 53474 04/26/07 Statute of Limitations 471 A05723 Matthews, Mark 59.51 52938 02/15/07 Statute of Limitations 471 A05749 Turner, Doug 15.23 52376 11/29/06 Statute of Limitations 471 A05780 Coffin, Ronald 50.00 53014 03/14/07 Statute of Limitations 471 A05792 Guzman, Leonard (Cisneros) 25.00 53447 04/05/07 Statute of Limitations 471 A05821 Awwad, Fatimah 30.00 54494 05/30/07 Statute of Limitations 55.00 54492 05/30/07 Statute of Limitations 25.00 54490 09/21/07 Statute of Limitations 45.00 53613 09/21/07 Statute of Limitations 30.00 53612 09/21/07 Statute of Limitations 471 A05903 Wilson, James 34.21 55020 11/27/07 Statute of Limitations 637.38 Wastewater 473 A05801 Cooley, Joanne 539.10 53513 04/30/07 Statute of Limitations 473 A05802 Switzer, Gene 328.06 53514 04/30/07 Statute of Limitations 475 A01485 Isham, Alice (Mathews) 25.00 53414 04/03/07 Statute of Limitations 892.16 Invoice Fund Account Name Amount Invoice Date Notes Gambling n/a n/a 410 Restaurant 1,251.84 SOL - 1st Qtr 2003 Gambling Tax 410 Restaurant 1,249.44 SOL - 2nd Qtr 2003 Gambling Tax 410 Restaurant 1,336.08 SOL - 3rd Qtr 2003 Gambling Tax 3,837.36 Convention Center 170 n/a Jose Uristequi 535.45 170 n/a Sam Saed 1,399.10 1,934.55 Total 2014 Write -Off $8,113.47