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HomeMy WebLinkAboutFIN 2019-09-23 Item 2B - Resolution - Cancellation of Uncollectable Accounts ReceivableCity of Tukwila Allan Ekberg, Mayor TO: INFORMATIONAL MEMORANDUM Mayor Ekberg Finance & Safety Committee FROM: Vicky Carlsen, Deputy Finance Director BY: Cindy Wilkins — Fiscal Specialist DATE: September 23, 2019 SUBJECT: 2019 Reporting of Abandoned Property to the Washington State Department of Revenue Unclaimed Property Section ISSUE Annual write-off of outstanding and unredeemed accounts payable and payroll claims. BACKGROUND Each year by November 1st, the City of Tukwila reports abandoned or unclaimed property that is owed either to individuals or business vendors to the Washington State Department of Revenue Unclaimed Property Section and removes these items from the accounting records. All local governments are required to report unclaimed property except unclaimed restitution. Normal restitution is then reported each year by the County Treasurer to the State Treasurer. Current Finance Department policy dictates that all abandoned or unclaimed property be reported annually to the Washington State Department of Revenue Unclaimed Property Section through the Council approved resolution process. DISCUSSION For the 2019 unclaimed property report year, reporting of abandoned or unclaimed property totals $10,150.18 comprised of General Fund Accounts, payable Claims checks, Payroll checks and Court checks. To the extent possible, those individuals and businesses with unclaimed accounts payable claims and payroll checks have been notified by the City through "good faith" effort of being mailed due diligence letters. These individuals and businesses have either not responded to the due diligence notifications and/or cannot be located in order to claim their property. One of the largest contributors to Unclaimed Property are juror reimbursement checks. To help reduce unclaimed property, a member from Finance is reimbursing jurors from a petty cash fund in the courtroom prior to the start of the trial. Checks are no longer being issued for reimbursement. RECOMMENDATION The Council is being asked to approve the Resolution declaring the cancellation of unclaimed General Fund accounts payable claims and consider these items on the Consent Agenda at the October 7, 2019 Regular Council Meeting. ATTACHMENTS Proposed Draft Resolution 2019 Unclaimed Property Summary Detail Report. 7 8 11111111111111111111 11111111111111111 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AUTHORIZING THE CANCELLATION OF OUTSTANDING GENERAL FUND CLAIMS AND PAYROLL CHECKS. WHEREAS, the State of Washington, Department of Revenue Unclaimed Property Section, for the reporting on year 2019, requires a one-year dormancy period for outstanding claims and payroll checks issued from the General Government Fund; and WHEREAS, the City of Tukwila Finance Department has made all reasonable attempts to resolve the outstanding, unredeemed General Fund claims; and WHEREAS, the City Council of the City of Tukwila wishes to cancel all outstanding, unclaimed General Fund claims and payroll checks issued prior to July 1, 2018; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: The Tukwila City Council authorizes the cancellation of General Fund checks as detailed on Attachment A, the 2019 Unclaimed Property Summary Detail Report. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2019. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Kathy Hougardy, Council President APPROVED AS TO FORM BY: Rachel Turpin, City Attorney Filed with the City Clerk: Passed by the City Council: Resolution Number: Attachment A: 2019 Unclaimed Property Summary Detail Report (07/01/2017 — 06/30/2018) W:\Legislative Development\Cancellation of outstanding claims and checks 9-9-19 CW:bjs Review and analysis by Barbara Saxton Page 1 of 1 9 10 Attachment A, the 2019 Unclaimed Property Summary Detail Report 2019 Unclaimed Property Reporting Period: 7/1/2017 - 6/30/2018 Accounts Payable Checks Check # Date Vendor Name Description GL Code Invoice Inv Date Amt Pd Check Amt Comments 1 375252 07/03/17 018028 ABSHIR WARSAME Witness Fee 000.09.512.500.49.04 7031750 06/01/17 11.82 11.82 2 375442 07/24/17 018099 JUANA TUN Witness Fee 000.09.512.500.49.04 6051752 06/28/17 11.61 11.61 3 375803 09/18/17 017864 NATHAN FOREMAN Witness Fee 000.09.512.500.49.04 9181730 08/30/17 10.75 10.75 4 375849 09/18/17 018271 JULIE STANLEY Witness Fee 000.09.512.500.49.04 9181736 08/30/17 10.75 10.75 5 376405 11/20/17 018449 JESSE STRICKLAND Witness Fee 000.09.512.500.49.04 6051742 10/25/17 12.25 12.25 6 377720 04/23/18 018779 NELI HERRERA-GUERRERO Witness Fee 000.09.512.500.49.04 6051742 03/28/18 11.75 11.75 7 377954 05/21/18 018847 IBRAHIM MUSE Witness Fee 000.09.512.500.49.04 6051740 04/25/18 11.93 11.93 e 377956 O5/21/18 016848 TRINH NGUYEN Witness Fee 000.09.512.500.49.04 6051741 04/25/18 10,32 10.32 9 377916 05/21/18 016504 ELECTRIC LIGHTWAVE Monthly Phone Bill 000.12.518.880.42.03 15334148 05/08/18 7,097.55 7,097.55 10 376074 10/16/17 018009 UBER Damage Deposit Ref 000.237.104 2220 10/04/17 200.00 200.00 11 376080 10/16/17 018391 JUVENILE JUSTICE WA ST PARTNERSHIP C Damage Deposit Ref 000.237.104 813 10/04/17 200.00 200.00 12 377015 01/22/18 018628 NEYE GLOVER Damage Deposit Ref 000.237.104 FA-0609 12/21/17 95.00 95.00 13 377987 05/21/18 000716 WA ST DEPT LABOR & INDUSTRIES Damage Deposit Ref 000.237.104 12115 05/11/18 425.00 425.00 14 378028 06/04/18 016891 DISABILITY MGMT EMPL COALITION Damage Deposit Ref 000.237.104 13191 05/24/18 200.00 200.00 15 375422 07/24/17 015544 ODOBA MEXICAN GRILL Damage Deposit Ref 000.239.105 930347 07/11/17 100.00 100.00 6/28 returned, insufficient address 16 375531 08/07/17 018196 JANET PEELE Damage Deposit Ref 000.239.105 931064 07/20/17 100.00 100.00 17 375713 09/04/17 016259 TOM ELLIOT Damage Deposit Ref 000.239.105 9041770 09/04/17 200.00 200.00 18 377128 02/05/18 015548 TITAN ELECTRIC Electrical Permit Ref 000.322.101.00.00/000.322.900.04.00 EL17-0618 01/26/18 120.12 120.12 19 375871 09/18/17 018280 MARTHA WOLDEMICHEL TCC Camp Refund 000.347.600.01.00 832372 08/28/17 50.00 50.00 7/1 returned, velum to sender 8,878,85 Payroll Checks Check# Date Name Description 533689 1/20/2017 Jimenez, Armando Payroll Check 534057 3/20/2017 Osman, Adnan Payroll Check Court Checks Case # CR0067460 8/22/2016 Anderson -Hall, Debra R Bail Refund IN0061697 6/20/2017 McBain, Troy Steven Over Payment 6Z0823741 8/18/2016 Chanes, Jordan Leon Over Payment 000.07.571.100.11.00 000.07.571.100.11.00 000.115.710 000.115.710 000.115.710 Check Amt 72.49 134.84 207.33 1,000.00 50.00 14.00 1,064.00 Total Unclaimed Property: $ 10,150.18 11