HomeMy WebLinkAboutFS 2008-10-07 Item 2B - Resolution - Cancellation of Past Due Accounts Receivable and Returned Check Write-Offs
MEMORANDUM
To:
Mayor / City Council .
Shawn Hunstock, Finance Director~
From:
Date:
September 29, 2008
Subject:
CANCELLATION OF ACCOUNTS RECEIVABLE
The annual proposed resolution totaling $9,080.51 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 $175.00, NSF Checks Account total of $lJ77.00 and all other
Miscellaneous Billing Account total of $7,728.51. 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\A1l Users\Desktop\Kelly\MSDATA\Finance\Cancellation of Accounts Receivable memo.doc ksn 9/29/2008
DRAFT
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, ORDERING THE CANCELLA TION OF PAST-DUE
ACCOUNTS RECEIVABLE AND RETURNED CHECK WRITE-OFFS.
WHEREAS, certain receivables and checks have been deemed uncollectible after
efforts by both the City and a collection agency have been unsuccessful; and
WHEREAS, the City will continue to pursue these receivables when practical;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Miscellaneous Accounts Receivable and Returned Checks. The total of $9,080.51
is deemed uncollectible. See Attachment A.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of , 2008.
ATTEST / AUTHENTICATED:
Joe Duffie, Council President
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM:
By:
Office of the City Attorney
Filed with the City Clerk
Passed by the City Council
Resolution Number
Attachment: "Attachment A"
C:\Documents and Settings\All Users\Desktop\Kelly\MSDATA \Resolutions\ Write offs.doc
LA:kn 10/1/2008
Page 1 of 1
Return Date
01/26/07
04/09/07
04/05/07
05/14/07
06/29/07
08/16/07
12/14/07
Invoice Date
06/30/05
12/31/06
03/31/05
12/31/07
12/31/07
12/31/06
08/23/06
08/23/06
09/06/06
10/02/06
Invoice Date
05/23/06
05/23/06
12/31/06
12/31/06
12/31/06
05/14/06
12/27/07
Attachment A- Past Due Accounts Receivable and Returned Check Write -offs as of 10/6/08
Customer
Tanisha Brown (MB0605)
Geico Insurance (MB1209)
Antoinette Jones MB0345)
Phil Kneedler
Dennis Knudson
Charles Lau
Master Printers Northwest
Master Printers Northwest
Master Printers Northwest
Master Printers Northwest
Miscellaneous Billing Total
Customer
Champs Sports Warehouse
Champs Sports Warehouse
Eagle Global Warehouse
Eagle Global Warehouse
Eagle Global Warehouse
Furniture Factory
Jiffy Lube
MISCELLANEOUS
Fund Invoice No. Amount For
Water CD -00394 1,131.04 Fire hydrant damage
Water CD -00397 372.50 Fire hydrant damage
General CD -00384 1,883.12 jersey barrier damage
General MB -00134 1.78 Clean -up program excess fees
General MB -00131 23.16 Clean -up program excess fees
General MB1215 3,926.91 Tree and shrub damage -EMW So
General CD -00336 60.00 Reinspection fee
General CD -00335 85.00 Reinspection fee
General CD -00334 110.00 Reinspection fee
General CD -00333 135.00 Reinspection fee
Customer
Mac D Services /Willie Jones
Leonard Sampson
Leonard Sampson
Artina Mitchell
Jeffrey W. Kairis
Jose A. Garza
Clarence McMillan
Returned Check Total
Write -off Grand Total
Fund
General
General
General
General
General
General
General
False Alarms Total
Fund
General
Golf
Golf
General
General
Golf
General
Invoice No.
CD -00166
CD -00174
CD -00103
CD -00092
CD -00105
CD -00110
PF -00431
Check No.
Ck 1032
Ck #1104
Ck 1107
Ck 104
Ck 1522
Ck 3444
Ck 1034
7,728.51
i FA'I SE ALARM§
Amount For
25.00 Police false alarm
25.00 Police false alarm
25.00 Police false alarm
25.00 Police false alarm
25.00 Police false alarm
25.00 Police false alarm
25.00 Police false alarm
175.00
RETURN CHECKS
Amount For
30.00 Fitness Pass -TCC
66.00 Greens fees, power cart
70.00 Greens fees
36.00 Fitness Pass -TCC
220.00 Daycamp -TCC
720.00 24- greens fees
35.00 Fitness Pass -TCP
1,177.00
9,080.51
Notes
To EPR 3/2/07
To EPR 5/9/07,9/29/08
To EPR 5/9/07,9/29/08
To EPR 8/2/07
To EPR 9/14/07
To EPR 9/24/07
To EPR 2/6/08
Notes
Failed to pay court ordered restitution 11/23/07
Insurance company would only pay 1/2 of bill
Pd. $75.00 then did not pay further restitution
Mail returned 1/16/08 -too small for collections
Wrong address given -mail returned 1/21/08
Vehicle stolen- insurance will not pay
Out of business 3/5/07 -To EPR 8/10/07
Out of business 3/5/07 -To EPR 8/10/07
Out of business 3/5/07 -To EPR 8/10/07
Out of business 3/5/07 -To EPR 8/10/07
Notes
To EPR 8/10/07
To EPR 8/10/07
Business not licensed w/ City -To EPR 9/26/07
Business not licensed w/ City -To EPR 9/26/07
Business not licensed w/ City -To EPR 9/26/07
To EPR 9/26/07
Bankruptcy 1/7/08