HomeMy WebLinkAbout12/09/2008 09C Write-Off of Certain Uncollectible Central Accounts Receivables BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
III AGENDA STATEMENT
Item No. 9 G
For Meeting of: 12/09/08
ITEM TITLE: A Resolution Authorizing . Certain Uncollectable Central Accounts
Receivable to be Written Off.
SUBMITTED BY: Rita DeBord, Finance Directq�
Cindy Epperson, Deputy Director of Accounting & Budgeting
CONTACT PERSON / TELEPHONE: Cindy Epperson, 575 - 6070
SUMMARY EXPLANATION:
Attached is a Resolution authorizing the write -off of certain uncollectible accounts. The write -
off list includes 47 accounts totaling $10,867.80. Typically, once an item has been billed, it takes
Council action to remove it from our records.
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
0 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 schedules detail the accounts recommended for write -off and
identify the type of transaction that originally generated the billing. (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 the uncollectable accounts included on Schedules 1 and 2, attached.
Resolution X Ordinance Other (Specify) Report
Contract Mail to (name and address):
Phone:
Funding Source N /A.
APPROVED FOR SUBMITTAL: �`����`�
City Manager
STAFF RECOMMENDATION: Adopt Resolution
BOARD /COMMISSION RECOMMENDATION:
COUNCIL ACTION:
II
\\Apollo \Users\rdukart\City Council\2008 \12 -09 -08 AS - Acct Rec Write -off Bad Debt .doc
•
RESOLUTION NO. R -2008
A RESOLUTION authorizing the write -off of certain uncollectable accounts due
to various funds of the City of Yakima.
WHEREAS, attached is an exhibit entitled "Accounts Receivable
Recommended for Write -Off" consisting of a list of delinquent accounts due to
various 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 listed on the attached Schedules 1 and 2 entitled
"December 2008 PBIA Accounts Receivable Recommended for Write -Off" 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.
ADOPTED BY THE CITY COUNCIL this 9th day of December, 2008.
David Edler, Mayor
ATTEST:
CITY CLERK
•
•
• SCHE 1 •
DECEMB 2008
ACCOUNTS RECEIVABLE RECOMMENDED FOR WRITE -OFF
Invoice , Invoice Statute of
Date Name # Limitations Bankruptcy Uncollectable Totals Remarks
PIE' .,.. , . .. . .. ,..,. ,: �.. r ,,., .�.. � { k-,... _ , n y .y}. Areal, & i. '"F Yt.. F - .wb. n a�:, rK ..
rx •r` ,'it,. - i k' 11 . *. « ,.d r r . . . . , 4
< <a� a�:�:.�� x: �zg�ty_ . .��;�":� :-�.�, , ; -.:r � �.;:., ��.��- A LI . .G 1' �AXES.> � ,.:��r,,.:.- _�:_,_M : a� ����i.. ,�..�.�, . .. _�-
G MB -
1st Qtr 2005 Gambling Taxes/YCCS Cancelled
07/05/05 ' Kokopelli $ 584.78 $ 584.78 11/5/07 Defunct Company
Totals $ - $ - $ 584.78 $ 584.78
.`;.' 1; .na .• , .. ,_ ,. ...ant _ , '. .7 x - �< n , . +.. r':. - a.: " y$ .�,. , , ,.� ,� *. ...,� ,,.. .� ,10,A-r: , 1.,,,,,..v.- ..
� x -i. ,. S ''yl ;. Y , u ¢ .�'1� F'q,,.c . - - HAD �. S ! s - � .. - :�`:,.....{ +$� -' - � . �• h� •;: � r v . ' V = ,. ■ 9 1 �'py.`�u y � -. ? '4' "� . . L.�� .. ,.3 i . � . - ' ��"
., , . ; ,: i RANT M ETERCHARG ES../ DOU CHECit VALVE A- ASSEMBLY EEST ', ' dem < �f : ?_ t, - ��_
3ri.°r, ,yr; ��� �C.3E�i �
Hydrant Meter Charges/YCCS cancelled
05/14/01 Coronado, Johnathan 15817 21.66 21.66 11/3/08 Past Statute of Limitations
Hydrant Meter Charges/YCCS cancelled
04/11/01 Coronado, Johnathan 15792 16.66 16.66 11/25/08 Past Statute of Limitations
Pressure Valve Breaker Test/YCCS cancelled
08/19/97'. George, Frank 14189 15.00 15.00 11/25/08 Past Statute of Limitations
Double Check Valve Assembly Test/YCCS
10/23/01 Graves, Darlene 36006 25.00 25.00 cancelled 7/2/08 Past Statue of Limitations
Hydrant Meter Charges/YCCS Cancelled
01/06/05 Lampman Construction 16948' 146.00 146.00 2/4/08 Defunct Company
Totals $ 7 $ - $ 146.00 $ 224.32
y .. : ,, _. .,, ;._:_ .- -`,:: arrv:u. ,.,.. . :. - u. _ ..i .v . a! ...Y.. 4. `..c.� x S '. , _
.' , . � .. ?. a e:2, l.c _g. ; ;' •. ?r d ,; r` ' . ,, .fr,: ^. ;^, i;,-.4„,.. . : , _ - 'N {..e a. % 4, ;tae, ec.. 3 .4,1:.^ : t,: r ' , ! !i` S, nA .?., .,,,, • - .3C ._` -
$ ?, .. .. . t ,� ` fig r yh ° ' c k a ,, .F e3,--.4 r A.1 x ^!{ 44: C p 1 .
.J, t �.��W' :.., 7 ' 134 i .' '4‘; :.a?c , ..../ ;Y. s. - e . ? `aa }" w#Ya k; , 9:v 4 ... ,ar ,t' �x -z, `. k �C .t � ?. �:
t 3 f vINM ATE4'MEDICAL BILL,CHARGES « ,,, , . � :.� ��i ^ 4-�
_ -�z ,� ._ ...., r.,• ,� . ��u�. ,c ss� .fir r' �. _ � � r .r.. � ��',;�.
Past City /County Inmate Medical Bills/YCCS
06/28/99 Bailey, Trina Louise 27598 $ 88.52 $ 88.52 Cancelled 2/4/08 Bankruptcy
Past City /County Inmate Medical Bills/YCCS
01/12/00 Plygonan, Michael 30144 313.32 313.32 Cancelled 1/9/08 Past Statute of Limitations
Totals $ 313.32 $ 88.52. $ - $ 401.84
.1714 v,� -,... _-. ..r m ,. < - T:� +'+, '14.r, '.','� l :, .rrt „ .. •»TK „ ;6,_ ei ,"a ,�,. - E 1ltfT
r :. .W _, ,. � _. 1,,� ;: >� ;'= PARKI 8�B. USINE3SfIM ',CHA rx.x. ,._;-��. ...��'t; �,_ ..,�
28 Accounts (See Parking & Business Improvement
Various Attached List) $ 175.00 $ 2,250.00 $ 2,387.50 $ 4,812.50 Assessments /Cancelled by YCCS Cancelled
Totals $ 175.00 $ 2,250.00 $ 2,387.50 $ 4,812.50
1 OF 5
SCHEDULE 1
DECEMBER 2008
ACCOUNTS RECEIVABLE RECOMMENDED FOR WRITE -OFF
Invoice Invoice Statute of
Date Name # Limitations Bankruptcy Uncollectable Totals Remarks
� r : ., - -, + -;e � o ri': ... i t ,.. , 3. ..,,±er y�.. �, �. .. F's � ... ask+ `rt�%�x" .,, . «, 4t � � � .k '`�' � + *alt, . v��R �` .
K .t �' �. 7 t. h a 4 t T�'.. i 7 J. t�, 4 1'!t T' `� » r:
,,., ,. � tf u�... r� .�. .. . ; : -, s : . . r :;> 'xd+, � S+ ,. •r . - �� .. "��. , " .� '� ��6. �' ., �.' .,:,�`. Ra4n,� ..
M.� X g , ... , .:< EW R CHARGES. x ? �. rt, . _. , ,.� 6 .'
Unbilled Sewer Charges/YCCS Cancelled
04/30/07. Terrina Collins . 53510 $ 1,230.42 $ 1,230.42 11/3/08 Customer Filed for Bankruptcy
Totals $ - $ 1,230.42 $ - $ 1,230.42
., ,. , :. . �, ,.. . . ... �..ro ,... x - � f" 4 , . ...:., ,. . . .. .. . ",. :.. ,+" r ".,. ".... •- ,.,. ,. ,., . ^'+�s „ � �nY g , .�, > . �
� �,� n
s .. n . .. G'FSt . +!', .. t, ..... . v p � ,, , _ . .. - i „ .. c :.. ^:.1 , s t , .. `. A s.:.Aa 5, "-X7 . '.`^° r . . . $ : o �+ e i
�" � .. �: .. _��?4 a- ., �. �- r .� �..r.f: ,�`[: .K.. . ,..�a -, ?�. .,."'� .i`d's .z.; '�. ! ..P ': aate�. •a _�.. ' � o �i�s
". .': . + , y ,'rt'. 1 !v ;� .� .,�., ',' � •,F. �t .. .: 1r` * . JT . yr _ - .. +� i� i F '� . ,)dk . .:i� ' fit. �: � x � d � e:�
+�. 1 a�.r,, ,a •- � � ..;: _., �... ,'�_ ... .7 M ISCELLANEOU�S 'CHARGES': - >.` ' KitWke :a 'g - _, .�,,:<;
r:, °: � }�.�;���3 - ,,�iY,�.:.�� .. »,.. - �9 aa4. ... , __�� c . > a .�s�.t<��.� ..:_ `-rtr, � n
Wastewater Charge/YCCS Canceled 11/25/08/
02/10/98 Albertson's 14512 $ 355.58 $ 355.58 Past Statute of Limitations
Emerald Package Hydrant hit by auto/YCCS Cancelled 7/2/08
09/21/05 Express 49034 2,704.61 2,704.61 Defunct Co
Front Street Business Improvement
04/02/04 Love's Blessing 44797 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Front Street Business Improvement
07/01/04 Love's Blessing 45343 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Front Street Business Improvement
10/04/04 Love's Blessing 46068 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Front Street Business Improvement
01/04/05 Love's Blessing 46774 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Front Street Business Improvement
04/01/05 Love's Blessing 47403 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Front Street Business Improvement
07/07/05 Love's Blessing 48068 37.50 37.50 Assessment/YCCS Cancelled Defunct Co.
Refuse Bin Charges/YCCS Cancelled
03/08/05 Thomas, Wenda 47293 55.25 55.25 Bankruptcy
Totals $ 355.58 $ 55.25 $ 2,929.61 $ 3,340.44
g � xy. :..v � =:� - , . :,xkr «Yi y. ., - , `.,a .,, ' i. . �` :: , r.. ; , ., . .,,. � - . F p , - � a z s .. � , +'` 4 ..
1 r;�h t� }f•." ., " «. �, ,�},`, ,4 :.. s , „ w W , „ «,, ; ,�`,3.�N� !� � �: ` , ±, 1�..` ,q '6! "` � � y;d, � n A { `� " � } " '� :
•. ,, .;k, y �� : .. - ,_ x YAKIMA C CENTERCHA-G S ` :, �, K � �. ,;��� _.. .. . t.~rd, L, ik
Yakima Convention Center /Account
05/31/06 Gallegos, Marisela $ 273.50 $ 273.50 Uncollectable as of 11/18/08
Totals $ - $ - $ 273.50 $ 273.50
Grand Totals $ 922.22 $ 3,624.19 $ 6,321.39 $ 10,867.80
Note: YCCS i e name of the collection agency currently under contract with t City of Yakima.
2 •
110 SCHE 2
DECEMB 008
PBIA ACCOUNTS RECOMMENDED FOR WRITE -OFF
•
Invoice Statute of
Date Name Invoice # Limitations Bankruptcy Uncollectable Totals Remarks
Buffet Los Tres Parking & Business Improvement Assessment
11/14/05 Mariachis 49705 $ 12.50 $ 12.50 7/2/08 Business Defunct
Buffet Los Tres Parking & Business Improvement Assessment
04/06/06 Mariachis 50729 37.50 37.50 7/2/08 Business Defunct
Buffet Los Tres Parking & Business Improvement Assessment
07/06/06 Mariachis 51324 37.50 37.50 7/2/08 Business Defunct
Parking & Business Improvement Assessment
YCCS Cancelled 1/9/08 Past Statute of
07/03/01 RML Orchards 34835 25.00 25.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 1/9/08 Past Statute of
10/01/01 RML Orchards 35777 25.00 25.00 Limitations
Parking & Business Improvement Assessment
02/26/07 Russillo's Pizza 52954 - . 250.00 250.00 12/11/07 Business Closed /Bankrupt
Parking & Business Improvement Assessment
04/02/07 Russillo's Pizza 53283 - 250.00 250.00 12/11/07 Business Closed /Bankrupt
Parking & Business Improvement Assessment
07/06/07 Russillo's Pizza 54110 - 750.00 750.00 12/11/07 Business Closed /Bankrupt
Parking & Business Improvement Assessment
10/04/07 Russillo's Pizza ' 54713 - 1,000.00 1,000.00 12/11/07 Business Closed /Bankrupt
Parking & Business Improvement. Assessment
YCCS Cancelled 4/8/08 Past Statute of
07/03/01 Schmidt, Kenneth 34761 5.00 5.00 Limitations
Parking & Business Improvement Assessment
10/01/01 Schmidt, Kenneth 35706 5.00 • 5.00 12/11/07 Business Closed /Bankrupt
12 -09 -08 Sched Acct Rec Write Off 12/3/2008 CRP 3 OF 5
•
SCHEDULE 2
DECEMBER 2008
'PBIA ACCOUNTS RECOMMENDED FOR WRITE -OFF
•
Invoice Statute of
Date Name Invoice # Limitations Bankruptcy Uncollectable Totals Remarks
Parking & Business Improvement Assessment
01/03/02 Schmidt, Kenneth 36409 5.00 5.00 12/11/07 Business Closed /Bankrupt
Parking & Business Improvement
05/11/07 Sun Tower 53583 - 460.00 460.00 Assessment/Uncollectable
Parking & Business Improvement
07/06/07 Sun Tower 54118 - 460.00 460.00 Assessment/Uncollectable
Parking & Business Improvement
10/04/07 Sun Tower 54721 - 460.00 460.00 Assessment/Uncollectable
Parking & Business Improvement
01/10/08 Sun Tower 55327 - 460.00 460.00 Assessment/Uncollectable
Parking & Business Improvement
04/07/08 Sun Tower . 55924 - 460.00 - 460.00 Assessment/Uncollectable
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
10/01/98 TDS Jewelers 25603 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
07/01/98 TDS Jewelers 24883 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
04/01/98 TDS Jewelers 24248 10.00 ' 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
01/06/98 TDS Jewelers 23586 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
10/01/97 TDS Jewelers 22915 10.00 10.00 Limitations
12 -09 -0
0 Acct Rec Write Off 12/3/2008 CRP 4 co •
• SCHE •
DECEMB 008
PBIA ACCOUNTS RECOMMENDED FOR WRITE -OFF
Invoice Statute of
Date Name Invoice # Limitations Bankruptcy Uncollectable Totals Remarks
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
04/01/97 TDS Jewelers 21517 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
01/07/97 TDS Jewelers 20928 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
07/03/01 TDS Jewelers 34749 10.00 10.00 Limitations'
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
10/01/01 TDS Jewelers 35694 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
01/03/02 TDS Jewelers 36397 10.00 10.00 Limitations
Parking & Business Improvement Assessment
YCCS Cancelled 4/9/08 Past Statute of
04/01/02 TDS Jewelers 37236 10.00 10.00 Limitations
Totals 28 Accounts $ 175.00 $ 2,250.00 $ 2,387.50 $ • 4,812.50
Note: YCCS is the name of the collection agency currently under contract with the City of Yakima.
12 -09 -08 Sched Acct Rec Write Off 12/3/2008 CRP 5 OF 5