HomeMy WebLinkAboutCOW 2007-10-08 Item 3D - Resolution - Annual Write Off for Accounts ReceivableI CAS NUMBER: 07-116
ITEM NO 3.D.
CATEGORY
SPONSOR'S
SUMMARY
MTG. DATE
10/8/07
MTG. DATE
10/8/07
Meeting Date
10/08/07
10/15/07
COUNCIL AGENDA SYNOPSIS
AGENDA ITEM TITLE A Resolution ordering the cancellation of past due accounts receivable and returned
check write -offs.
Discussion Motion Resolution
IvItg Date 10/8/07 Mtg Date
Prepared by Mayor's review Council review
ITEM .INFORMATION
'ORIGINAL AGENDA DA 1E:
Ordinance
Alts Date 10/15/07 i1ltg Date
RECORD OF COUNCIL ACTION
OCTOBER 8, 2007
REVIEWED BY COW Mtg. CA &P Cmte F &S Cmte
Utilities Cmte Arts Comm. Parks Comm.
DATE: October 1, 2007
RECOMMENDATIONS:
SPONSOR /ADMEN. Forward to Council for final review and adoption.
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT FUND SOURCE
ATTACHMENTS
Informational Memorandum dated 9/26/07
Resolution in draft form
Detail of accounts receivable write -offs
Minutes from the Finance Safety Committee Meeting of 10/1/07
Bid Award Public Heanng Other
flits Date illtg Date flits Date
SPONSOR Councsl Mayor Adra Svcs U DCD Finance Fire Legal P &R Police PIV
There are a number of accounts receivable and returned checks that have been deemed to
be uncollectible. The proposed resolution will remove the uncollectible account balances
from the City's financial records.
Transportation Cmte
Li Planning Comm.
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$o $0 $0
Fund Source: N/A
Comments: None
MEMORANDUM
To: Mayor City Council
From: Kevin A. Fuhrer, Finance Director
Date: September 26, 2007
Subject: CANCELLATION OF ACCOUNTS RECEIVABLE
The annual proposed resolution totaling $14,884.34 reflects amounts deemed
uncollectible. The items listed have been through the City's collection program and
have not been successfully resolved. Although we are writing them off the `official" City
books, these amounts will still be subject to collection. These items include: False
Alarms Account total of $521.50, NSF Checks Account total of $560.00 and all other
Miscellaneous Billing Account total of $13,802.84. The funds affected will be properly
adjusted.
The process for tracking accounts receivable is quite thorough. The steps below are
followed prior to the attached write -off resolution:
Invoice is sent to recipient by the Finance Department, payable in 30 days.
Second notice is then sent specifying due date before receivable is forwarded to
collection agency.
Collection agency sends a series of three letters for the original amount due, with
the final letter advising that legal action will be taken if payment is not made. If
there is no response from debtor after the letter series, the debt is then reported to
the National Credit Bureaus.
Collection agency then pursues legal action after the debtor is given a final
opportunity to dispute the claim. This includes attaching checking accounts,
garnishments, lawsuits and other legal methods.
The items on the proposed resolution reflect those that have been through the process
above and receivables are still due with the likelihood of collection being very low. We
do collect amounts after write -offs, but very seldom.
The City cannot revoke or deny a business license for non payment of an accounts
receivable claim.
C\Documents and Settings\All Users Desktop \Kelly1MSDATAWinance\tvfemo from Kevin.doc
KF:ksn 9/26/2007
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A RESOLUTION OF THE C11 Y COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, DETERMINING CERTAIN PAST DUE
ACCOUNTS RECEIVABLE AND RETURNED CHECKS TO BE
IRRECOVERABLE, AND AUTHORIZING THEIR CANCELLATION.
WHEREAS, certain receivables and checks have been deemed irrecoverable after
efforts by both the City and a collection agency have been unsuccessful;
NOW, THEREFORE, THE CITY COUNCIL OF THE C11 "Y OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. The miscellaneous accounts receivable and returned checks detailed in
Attachment A of this resolution, totaling $14,884.30, are deemed to be irrecoverable.
Section 2. The City's Finance Director is hereby authorized to cancel these debts
from the City's financial records.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of 2007
ATTEST/AUTHENTICATED:
Jane E. Cantu, CMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
DRAFT
Verna Griffin, Council President
Filed with the City Clerk:
Passed by the City Council.
Resolution Number:
Attachment A: Past Due Accounts Receivable and Returned Check Write -Offs
C \Documents and Settings \All Uses Desktop Kelly \MSDATA Resolutions \1617 Cancellation of past due accounts"doc
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Finance Safety Committee Minutes October 1. 2007 Paae 2
certificates which will be remitted to the Washington State Department of Revenue Unclaimed
Property Section. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 8 COW.
C. Resolution Dissolving Changes and Petty Cash Funds
Staff is seeking approval of a resolution which will eliminate two existing petty cash funds in the
City; the Municipal Court Petty Cash Fund and the DCD Change Fund. Elimination of the Court fund
is based on its use as a witness fund which is now processed through the City's accounts payable
service. The DCD fund, traditionally used as a change fund for permit payments, is no longer needed
since permit payments are made at City Hall. UNANIMOUS APPROVAL. FORWARD TO
OCTOBER 8 COW.
D. Resolution Regarding Annual Write -Off for Accounts Receivable
Staff is seeking approval of an annual resolution to write -off account receivables deemed
uncollectible. This year's annual account receivable write -off totals $14,884.34. UNANIMOUS
APPROVAL. FORWARD TO OCTOBER 8 COW.
E. Police Activity Reporting
Staff provided a detailed explanation of the statistical report submitted as part of the Committee
Agenda packet. Committee Chair Haggerton commented that this information was appropriately
provided as per his request and is a good start for police activity reporting based on our current
abilities. However, Councilmember Robertson stated that the information was still not addressing his
concerns.
Specifically, Dennis is seeking the ability to see police activity in residential areas without combining
city -wide statistics across commercial/business and residential areas. Additionally, he would Iike to
be able to view call categories that would be of more interest to residential community members
i.e.: disturbances, civil problems, family and juvenile issues, etc. Having access to this type of
information on a quarterly basis would assist in addressing local neighborhood issues or at least
provide an avenue of information to relating to neighborhood concerns. The Committee concurred in
this interest to relate to neighborhood activity.
Unfortunately, staff reported that the current analytical tools utilized by the Police Department are not
supportive of the regular extraction of such information. Staff provided detailed information
regarding an automated law enforcement reporting and statistical software product which would
extrapolate the neighborhood activity information being sought. This tool can be utilized by the
public through the City's website and would provide enhanced analytical tools for the Police
Department. Kimberly shared her support of the product based on her meeting with Trina and
demonstration of the reports it can support.
The Committee expressed support of consideration to secure such a product that will allow staff to
provide more detailed police activity reporting. Committee Chair Haggerton will report out on this
issue at the October 8 COW and elicit discussion to work towards the support for the purchase of
such an analysis tool. Chair Haggerton requested Trina's attendance at the October 8 COW in the
event full Council has questions regarding this type of reporting product. DISCUSSION.
M. ANNOUNCEMENTS
No announcements.
IV. MISCELLANEOUS
Dennis expressed his desire for Council to look at and participate in the budget from a higher level. After
receiving budget highlights, he would like the Council to have the ability to become involved in the
budget process early enough to allow for discussions of meaningful change as well as consideration of
budgetary impacts over a five -year period. Ideally, Council should be looking at the budget from a broad
MEMORANDUM
TO: Tukwila City Council
FROM: Kimberly Matej, Council Legislative Analyst
CC: Mayor Mullet
Rhonda Berry, City Administrator
Kevin Fuhrer, Finance Director
DATE: October 3, 2007
SUBJECT: Review of the Mayor's 2008 Proposed Budget and CIP
Below you will find a list of budget and CIP pages expected to be reviewed at the October 8
COW. This list reflects pages that have been reviewed at the October 2 Utilities Committee
and those pages anticipated to be reviewed at the October 8 Transportation Committee.
Please remember to bring your copy of the budget to all meetings.
Reviewed at Utilities Committee October 2, 2007
City Council
Facility Replacement 302
General Government Improvements 303
Attachment D Water
Water 401
1 Attachment E Sewer
1 Sewer 402
Water /Sewer Revenue Bonds 404
Bond Reserve 405
BUDGET CIP
PAGES PAGES
27 -30 1
150 73 -77
151 1 71 -72
XV -XVI 1
153 -157 1 78 -106 1
XVI I -XVI I I
158 -161 107 -132
162 1 1
163 1 1
Anticipated review at Transportation Committee October 8, 2007
BUDGET CIP
PAGES PAGES
Public Works General 117 -136 1
Attachment C 1 XI -XIV
Street Fund 103 138 -139 1 1 -5 1
Bridges 140 -142 1 31 35* 1
Arterial Street 104 140 -142 I 36 -70 1
City of Tukwila
City Council
*page number has been update since distribution of original schedule dated 09/28/07