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Home My WebLink AboutFS 2009-10-06 Item 2B - Resolution - Cancellation of Past Due Accounts Receivable and Returned Check Write OffsTO: FROM: Shawn Hunstock, Finance Director DATE: September 30, 2009 SUBJECT: Cancellation of Accounts Receivable ISSUE The cancellation of uncollectible accounts receivable totaling $185,450.81. These items include: False Alarms $775.00, Miscellaneous Billings $91,059.60, NSF Checks $482.00 and Gordon's on the Green Concessions Fees $93,134.21. The items listed have been through the City's collection program or are party to bankruptcy and have not been successfully resolved. BACKGROUND 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 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. DISCUSSION 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. RECOMMENDATION The Council is being asked to consider this item at the October 12, 2009 Committee of the Whole meeting and subsequent October 19, 2009 Regular meeting. ATTACHMENTS City of Tukwila INFORMATIONAL MEMORANDUM Mayor Haggerton Finance and Safety Committee Draft Resolution, with attachment A Jim Haggerton, Mayor A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ORDERING THE CANCELLATION 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 $185,450.81 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 2009. ATTEST/ AUTHENTICATED: Christy O'Flaherty, CMC, City Clerk APPROVED AS TO FORM BY: Office of the City Attorney Attachment: "Attachment A" Past -Due Accounts Receivable and Returned Check Write -offs as of September 30, 2009 W: Word Processing Resolutions Write Offs.doc ksn 09/30/2009 FT Joan Hernandez, Council President Filed with the City Clerk: Passed by the City Council: Resolution Number: Page 1 of 1 Invoice Date 12/31/07 12/07/06 12/28/06 02/20/07 01/04/07 07/05/07 12/31/06 04/22/05 05/31/05 05/31/05 06/30/05 08/31/05 08/31/05 09/25/06 09/30/05 11/16/05 12/31/05 12/31/05 04/20/06 04/20/06 04/20/06 05/31/06 08/31/06 08/31/06 08/31/06 10/30/06 10/31/06 11/30/06 12/31/06 02/28/07 03/31/07 05/15/07 10/22/07 12/04/07 12/20/07 12/31/07 02/26/08 03/06/08 05/27/08 05/27/08 Attachment Customer Michael Adams Boss Wear (965) Boss Wear (965) Boss Wear (961) Boss Wear (1111) Busy Body Home Fitness Cost Plus Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green Gordon's on the Green A Past Due Accounts Receivable and Returned Check Write -offs as MISCELLANEOUS For Fire hydrant damage Reinspection fee Reinspection fee Reinspection fee Reinspection fee Reinspection fee Reinspection fee Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill ITheir portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill King Co Sewage Trtmt Capacity Chg Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Fund I Invoice No. Water I MB -00118 General ICD -00329 General ICD -00328 General I RF -00018 General I RF -00002 General I RF -00089 General ICD -00318 Golf CD -00434 Golf CD -00432 Golf CD -00433 Golf CD -00431 Golf CD -00430 Golf CD -00436 Golf ICD -00418 Golf CD -00429 Golf CD -00422 Golf CD -00428 Golf CD -00435 Golf ICD -00425 Golf ICD -00426 Golf ICD -00427 Golf CD -00424 Golf CD -00416 Golf I CD -00417 Golf ICD -00421 Golf ICD -00419 Golf CD -00423 Golf CD -00420 Golf ICD -00415 Golf MB -00053 Golf MB -00049 Golf MB -00050 Golf MB -00051 Golf MB -00052 Golf MB -00048 Golf MB -00085 Golf MB -00337 Golf MB -00338 Golf MB -00197 Golf IMB -00198 Amount 372.50 60.00 85.00 60.00 60.00 60.00 110.00 2,307.83 2,121.60 2,221.62 2,222.06 2,785.08 2,310.50 1,834.50 2,666.55 2,275.58 2,523.84 2,100.18 2,120.34 1,977.69 2,292.06 2,008.98 2,354.69 2,633.18 2,241.29 2,473.93 2,204.43 2,149.02 2,338.66 3,934.68 5,289.24 1,708.90 3,871.65 1,845.14 1,530.07 1,928.24 1,573.81 1,772.41 1,497.02 1,617.93 of September 30, 2009 Notes Insurance will not pay- caused by other party To EPR 8/10/07 To EPR 9/26/07 To EPR 10/7/08 To EPR 10/7/08 To EPR 10/7/08 To EPR 8/10/07 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Attachment A as of 09.30.09 1 09/30/2009 07/03/08 07/03/08 07/30/08 09/05/08 10/28/08 12/31/08 10/2/006 12/15/06 05/16/07 11/07/06 11/07/06 Invoice Date 11/03/06 12/14/06 11/03/06 12/14/06 12/14/06 11/03/06 11/03/06 12/14/06 12/31/06 12/31/06 12/31/06 12/31/06 12/31/06 12/31/06 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 05/10/07 12/31/06 Attachment A Past Gordon's on the Green Gordon's on the Green Gordon's on the Green I Gordon's on the Green Gordon's on the Green Gordon's on the Green I Medina Restaurant North Star Design Priya's Auto Care Center Southcenter One Hour Cleaners (Washington National Mortgage Miscellaneous Billing Total I j Customer American Broadcast System American Broadcast System Armed Forces Recruiting Armed Forces Recruiting jArmed Forces Recruiting I Casual Male IChamps Sports Warehouse Checker Collision Center Checker Collision Center Checker Collision Center IChecker Collision Center I Checker Collision Center IChecker Collision Center I Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center I Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Checker Collision Center Half Price Books Due Accounts Receivable I Golf IMB -00200 j 1,674.96 j I Golf IMB -00201 1,981.70 Golf MB -00204 2,137.14 Golf MB -00210 2,034.42 Golf IMB -00220 I 2,168.75 j Golf I MB -00265 3,222.43 General j j CD -00316 60.00 General I I CD -00267 60.00 General RF -00060 60.00 IGeneral CD -00296 j 60.00 General j jCD -00288 j 60.00 I 91,059.60 Fund Invoice No. I Amount General CD -00054 25.00 General CD -00088 25.00 General CD -00013 25.00 General CD -00012 25.00 General CD -00007 25.00 General CD -00181 j 25.00 General CD -00165 25.00 General CD -00120 25.00 General CD -00115 j 25.00 General CD -00122 j 25.00 General CD -00123 25.00 General CD -00124 25.00 General CD -00126 25.00 General CD -00137 25.00 General PF -00010 25.00 General PF -00011 25.00 General PF -00012 25.00 General PF -00013 j 25.00 General PF -00014 I 25.00 General PF -00021 I 25.00 General PF -00022 25.00 General PF -00015 25.00 General PF -00016 j 25.00 General PF -00017 25.00 General PF -00018 25.00 General PF -00019 25.00 General PF -00020 25.00 General CD -00169 25.00 and Returned Check Write -offs as of September 30, 2009 Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Their portion of Seattle City Light Bill Reinspection fee Reinspection fee Reinspection fee Reinspection fee Reinspection fee FALSE ALARMS For False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm False Alarm Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 Bankrupt 6/1/2009 To EPR 2/20/07 To EPR 8/10/07 To EPR 8/10/07 To EPR 08/10/07 To EPR 08/10/07 To EPR 8/10/07 To EPR 8/10/07 In dispute In dispute In dispute To EPR 8/10/07 To EPR 8/10/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 09/26/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 10/15/07 To EPR 09/26/07 Notes Attachment A as of 09.30.09 2 09/30/2009 09/18/06 09/18/06 12/18/06 Return Date 01/03/08 03/13/08 03/13/08 04/02/08 05/06/08 07/16/08 08/13/08 Attachment A Past Due Accounts Receivable and Returned Check Write -offs as of September 30, 2009 1 Precision Auto Body Precision Auto Body Site Lock Systems Customer 1 Porsche Phelps 1Tania Magana Tania Magana Mun Saelee Jolyn Capitulo- Hohnstein Joe Barnes Lawanna Gale 12/31/2008 Concessions Fees 1General General 1 General False Alarms Total Fund Check No. !General 1CK# 1011 General 1 CK #1243 General CK #1244 General CK 0051 General CK# 2657 General CK# 1074 General ICK# 1022 Returned Check Total Write -off Grand Total II II *Note: Gordon's on the Green bankruptcy Golf Payor reports CD -00091 1 CD -00078 CD -00050 25.00 1 False Alarm 25.00 False Alarm 25.00 False Alarm 775.00 RETURNED CHECKS Amount For 65.00 1Youth Basketball 120.00 Preschool 40.00 Swim Lessons 40.00 TCC Bootcamp 27.00 Adult Fittness Pass 90.00 Daycamp 100.00 1Camp Tukwilly 482.00 GORDON'S ON THE GREEN 93,134.21 1 04/18/07 12/31/08 185,450.81 183,086.31 To EPR 08/10/07 To EPR 08/10/07 Address non existent 1To EPR5/28/08 To EPR5/28/08 To EPR5 /28/08 To EPR5/28/08 To EPR5 /28/08 To EPR 9/26/08 1To EPR 9/5/08 Bankrupt 6/1/2009 Notes Attachment A as of 09.30.09 3 09/30/2009