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HomeMy WebLinkAboutFIN 2023-09-11 COMPLETE AGENDA PACKETCity of Tukwila Finance and Governance Committee O Kate Kruller, Chair O Kathy Hougardy De'Sean Quinn AGENDA MONDAY, SEPTEMBER 11, 2023 — 5:30 PM Distribution: K. Kruller K. Hougardy D. Quinn C. Delostrinos Johnson T. McLeod M. Abdi T. Sharp Mayor Ekberg D. Cline R. Bianchi C. O'Flaherty A. Youn L. Humphrey THIS MEETING WILL BE CONDUCTED BOTH ON-SITE AT TUKWILA CITY HALL AND ALSO VIRTUALLY. ON-SITE PRESENCE WILL BE IN THE DUWAMISH CONFERENCE ROOM (2ND FLOOR, 6300 SOUTHCENTER BOULEVARD) THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS MEETING IS: 1-253-292-9750, Access Code 965223169# Click here to: Join Microsoft Teams Meeting For Technical Support during the meeting call 1-206-433-7155. Item Recommended Action 1. BUSINESS AGENDA a. January — June American Rescue Plan Act (ARPA) a. Forward to 9/25 C.O.W. Pg.1 Update and Proposal. Meeting. Vicky Carlsen, Finance Director b. A resolution authorizing the cancellation of outstanding b. Forward to 9/18 Regular Pg.9 General Fund claims and Municipal Court checks. Meeting Consent Agenda. Vicky Carlsen, Finance Director c. A resolution ordering the cancellation of past due c. Forward to 9/18 Regular Pg.15 accounts receivables. Meeting Consent Agenda. Vicky Carlsen, Finance Director 2. MISCELLANEOUS Next Scheduled Meeting: September 25, 2023 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance. City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance and Governance Committee FROM: Vicky Carlsen, Finance Director BY: Julie Hatley, ARPA Funds Analyst CC: Mayor Ekberg DATE: September 11, 2023 SUBJECT: First Half of 2023 American Rescue Plan Act (ARPA) Fund Expenditures and Benefits to our Community ISSUE Staff is reporting the First Half of 2023 ARPA-funded expenditures, and information detailing the benefits of the expenditures to the community, per 2023 budget allocations approved by City Council through the 2023-2024 biennial budget process. BACKGROUND On March 10, 2021, a $1.9 trillion relief package, known as the American Rescue Plan Act, was approved and provided funding in several areas including state and local aid, education, rental assistance, and transit. The City was allocated $5.68 million with the first half received in June of 2021 and the second half received in July of 2022. Funds must be spent or contractually committed by December 31, 2024. DISCUSSION The tables that follow outline the First Half of 2023 ARPA-funded expenditures from January 1, 2023, to June 30, 2023, per data available through August 15, 2023. Each expenditure meets Treasury compliance requirements and directly or indirectly benefits the visitors, residents, and businesses in our community. Administrative Services: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary DarkTrace Cyber Security $25,000 $28,239 $0 *Specific details not released to ensure security risk is not created. *Over budget by $3,239 due to inflationary cost increase. 1 INFORMATIONAL MEMO Page 2 Administrative Services: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary Leadership Initiative $25,000 $0 $25,000 *Renamed Tukwila City Leadership Initiative (TCLI). Formerly Community Connectors. *Program relaunching October 2023. See updated TCLI webpage for objectives and timeline of weekly meetings. *https://www.tukwi lawa.gov/departments/ad mi ni strative- servi ces/tcli/ Community Development: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary Permit Processing (2 positions) $246,429 $122,754 $123,675 *Permit Center service capacities increased January to June 2023 compared to same period in 2022. See graph. *In January 2023, Permit Center increased public access days from two to three days per week. Permit Processing Increased Service Capacity in First Half 2023 Compared to 2022 2022 vs 2023 January - June 4500 4000 3500 3000 2500 2000 1500 1000 500 I II 0 Inspections Permits Projects Walk-ins ■ 2022 3010 925 108 174 ✓ 2023 4043 1233 87 375 2 INFORMATIONAL MEMO Page 3 Finance Department: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary ARPA Funds Analyst $141,511 $71,297 $70,215 *Reconcile each individual expenditure for all department allocations (monthly, quarterly, half -yearly, and annually). *Prepared & successfully submitted 2022 ARPA annual report to US Treasury. *Recorded & reported ARPA expenditures for 2022 State Audit. *Researched options to request addtional ARPA funds from WA State (no programs available). Public Works: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary Residential Street Maintenance (2 positions) (Fund 103) $225,641 $108,773 $116,868 *Snow and ice operations. *Vegetation control, trimming ROW and sight distances. *Dead and dangerous tree removals. *Sweeping and disposals. *Graffiti removed from ROWs. *Maintain street scape weeding, spraying herbicide, irrigation, replacing, trimming and mulching over 175,000 sq feet of plants and trees in ROW areas. *Asphalt repair, using 60 ton of hot asphalt, for potholes and other repairs every week City wide. *Annual pavement striping: white fog and pedestrian pathways, yellow center line and center curbing. *Bridge deck cleaning of sand and vegetation. *Homeless encampment cleanups: 180th under bridge, 146th, SCBLVD, 42nd crossing and WVH pedestrian bridge. *Litter control, bus stop cleaning, and illegal dumping cleanups totaling: Bus Stop Litter = 10,000 lbs. ROW Litter = 12,000 lbs. Encampment Cleanup Material = 10,000 lbs. Benefits of Maintenance: *Public safety. *Resident preference and inviting environment for visitors. *Maintain infrastructure. *MUTCD required maintenance. Department reports "We hold ourselves to a high standard to do the best job we can. However, we need more personnel." 3 INFORMATIONAL MEMO Page 4 Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary Traffic Calming $400,000 $15,469 $384,531 Neighborhood Traffic Calming Program (NTCP) Cascade Elementary School Safety Improvements: -Speed/traffic counts and engineering analysis completed. -Engineer recommendations expected by September 2023. 2023 Overlay Program 119th/42nd Ave. S Pedestrian Crossing: -Work has started. -Completion expected by October 2023. City-wide Traffic Radar Feedback Signs -Cloud-based program support and access to data for radar feedback signs. -Continuous work. *Per Public Works staff, all allocated ARPA funds will be spent. However, due to timing of project completion dates, some remaining 2023 ARPA funds may need to be rolled into 2024. Recreation: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary YOUTH After School Activities Program & YOUTH Enrichment Classes (ASAP) $141,950 $42,634 $99,316 Benefits *Restores After School programs & frozen staff positions from pandemic. *Enrichment Instructor: Kung Fu. *ASAP: Safe childcare, homework help, STEM & educational activities, high & low energy games, art & crafts, social & emotional learning projects, free play. Field trips. *Important socialization especially after pandemic closed schools and community activities. Participation *First Half 2023 Youth After School participant units 2,444. Down 16% from same timeframe in 2022 due to fees charged beginning January 2023 (no longer free program.) *When free, families were reserving ASAP slots and either never used the service or treated the program as random drop- in child care. Fee structure helped streamline participation for labor and material cost levels. *First Half 2023 Youth Enrichment participant units 690. Down 27% from same timeframe in 2022. *Only Kung Fu instructor remained from 2022. Barriers have been cost of business license and insurance. Staff is recruiting others. *Early Bird (Before School) planned to resume Fall 2023. 4 INFORMATIONAL MEMO Page 5 Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary PRESCHOOL Enrichment Program (ASAP) $28,050 $10,384 $17,666 *ARPA funds 10 extra preschool teacher hours per week to add enrichment programming. *Pee Wee Picasso Art (4 to 5 year olds + caregiver), Baby and Me (0 to 1 year olds + caregiver), Miss Cindy's Play & Learn (0 to 5 year olds + caregiver). *Addresses negative impact of pandemic on school readiness for: social, classroom & relationship building skills, motor skills & educational enrichment needed for kindergarten success. *First Half 2023 participant units 220. Up 13% compared to all of 2022. Recreation: Allocation Total 2023 Allocation Q1 & Q2 Expenditures Funds Remaining for Q3 & Q4 Community Benefits Summary Parks Maintenance (2 positions) $155,098 $66,706 $88,392 Trash Pickup *1,600 trash can visits, removing about 1,776 bags of trash, totaling 44,400 lbs of garbage. *An additional 9,580 lbs of loose trash was removed (by filling a 5 Ib can 1,916 times). Other *Installed 15 garbage can replacements (requiring Tess labor time to maintain). *Pressure washed TCC walkways. *Debris blowing, lawn care and weed control applications ongoing. *54 flower baskets installed along roadways. *Overgrown vegetation cut at Duwamish Garden and Numbered Trails 1 to 7. *Portable water meter and irrigation repairs at Duwamish Hill. *Staff reports that old equipment was replaced (using non- ARPA funds) that will save on labor. *Park shelter rentals below First Half 2022 level due to Duwamish and Tukwila Parks are booked for the Mobile Rec program and also residents are figuring out they can drop in to an unused shelter to avoid paying the fee. 5 INFORMATIONAL MEMO Page 6 First Half 2023 Park Shelter Rental Income on Track to Exceed Pre -Pandemic Level 514,000 $12,000 $10,000 $8,000 S6,000 $4,000 $2,000 $o Park Shelter Income 2019 to First Half 2023 1 All of 2019 2020 All of 2021 All of 2022 First Half of (No Rentals due 2023 to Pandemic) Summary of 2021 to 2023 Allocations and Expenditures Actual spending data for 2021, 2022 and First Half of 2023 compared to allocations in these time periods. Budget allocations for 2023-2024 were approved based on estimates of expected spending from departments before the end 2022. Allocations 2021 Budget 2021 Actuals Traffic Calming $ 100,000 $ 100,000 Before & After School 84,000 41,276 Summer Camp 50,000 50,618 DarkTrace 25,000 21,910 Business Assistance (1) 15,000 10,000 Parks Maintenance (4) 80,000 76,910 Street Maintenance (4) 167,500 45,367 Permit Processing (4) 125,000 112,186 Council Chamber Buildout 18,000 13,283 Fire OT - Minimum Staffing 225,000 330,066 Leadership Initiative - - ARPA Analyst - - Rent/Utility Assistance (2)- - SeeClickFix (3) 15,000 15,689 Total Allocations & Expenditures $ 904,500 $ 817,307 Total Underspent Per Time Period $ 87,193 6 2022 Budget 2022 Actuals 400,000 $ 317,546 170,000 $ 86,669 100,000 $ 56,371 25,000 $ 25,669 185,000 $ - 160,000 $ 127,637 335,000 $ 215,951 300,000 $ 227,049 200,000 $ 14,493 300,000 $ 462,872 25,000 $ 1,869 160,000 $ 125,448 500,000 $ 232,782 $ 2,860,000 $ 1,894,357 $ 965,643 2023 Budget First Half 2023 Actuals $ 400,000 $ 15,469 170,000 53,018 100,000 - 25,000 28,239 190,000 - 155,098 66,706 225,641 108,773 246,429 122,754 25,000 - 141,511 71,297 135,000 - $ 1,813,679 $ 466,256 (1) Budget not spent in 2022 so carried forward to 2023. Funding protocols not met, so 2023 funds released for 2024 reallocation. (2) Budget not fully spent in 2022, so portion carried forward to 2023. Used non-ARPA funds for assistance, so 2023 funds released for 2024 reallocation. (3) Budgeted orginally for 2022, however, invoiced and paid in 2021. (4) Only labor costs, for two unfrozen positions from pandemic, are funded. INFORMATIONAL MEMO Page 7 Unallocated Funds Available for 2024 as Previously Reported This chart shows the flow of ARPA funds from when the City received them to the amount of unallocated funds remaining at the end of 2022 to allocate for 2024. These unallocated funds are the result of budget allocations made and approved by the council through the 2023-2024 biennial budget process when full knowledge of actual 2022 spending was not yet known. Chart previously presented in 2022 End of Year Report to Finance & Governance Committee on February 13, 2023. Total ARPA Grant (Beginning Balance) $ 5,685,000 2021 Actual Spent 817,307 2021 Ending Balance 4,867,693 2022 Beginning Balance 4,867,693 2022 Actual Spent 1,894,357 2022 Ending Balance 2,973,336 2023 Beginning Balance 2,973,336 2023 Budget Allocation 1,813,679 2024 Budget Allocation 874,893 Unallocated Amount for 2024 $ 284,764 Updated Projected 2023 Spending Plans This chart identifies 2023 funds that are projected to be underspent, or not used and have been released by departments, so are now available to be reallocated as proposed. Allocations Projected Amounts of Under/Overspent 2023 Funds Traffic Calming $ - Before & After School 10,000 Summer Camp - DarkTrace (1) (3,239) Business Assistance 190,000 Parks Maintenance 5,000 Street Maintenance 4,000 Permit Processing - Leadership Initiative - ARPA Analyst (2) (4,000) Rent/Utility Assistance 135,000 Estimated Total Underspent and Overspent 2023 Funds $ 336,761 (1) 2023 invoice cost more than budgeted estimate (2) Travel expenses for NLC Conference. 7 INFORMATIONAL MEMO Page 8 Estimated Total of Underspent 2023 Funds $ 336,761 2023-2024 Unallocated Amount Proposed New 2024 Budget Allocations 284,764 Estimated Total Available for New 2024 Allocations $ 621,525 PROPOSED 2024 ALLOCATION SPENDING ARPA is a single funding source which makes it more appropriate, and easier to fully expend, on programs that already have ready -to -roll out plans, budgets, and purpose. Staff is recommending that unallocated ARPA funds be allocated to approved projects funded in 2023 but not in 2024. 2024 Allocations Already Allocated During 2023-2024 Budget Process Proposed New 2024 Budget Allocations Traffic Calming $ 400,000 Before & After School 170,000 Summer Camp 100,000 DarkTrace 25,000 - Parks Maintenance (1) - 149,455 Street Maintenance (1) - 225,641 Permit Processing (1) 246,429 Leadership Initiative 25,000 ARPA Analyst 154,893 Total 2024 Allocations $ 874,893 $ 621,525 (1) No COLA added due to not enough remaining ARPA funds. Totals in this report are based on what we know as of August 31, 2023, and will be updated as the City progresses through the budget amendment process later this year. Per US Treasury ARPA requirements, Cities must contractually obligate all funds by 12/31/2024 and expend funds by 12/31/26. However, budget projections and council -approved allocations have surpassed this timeline. All ARPA funds are expected to be fully expended by 12/31/24. NEXT STEPS Analyst continues to manage and reconcile expenditures per council -approved allocations, coordinate with departments, and will present a 2023 total spending status report to the Finance & Governance committee in early 2024. Staff will also prepare ARPA records in advance of the City's 2023 State Audit and the April 2024 US Treasury ARPA required reporting. RECOMMENDATION Forward to Committee of the Whole on September 25, 2023, for consensus on proposed use of remaining ARPA funds. 8 City of Tukwila INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Cindy Wilkins, Fiscal Specialist CC: Mayor Ekberg DATE: September 11, 2023 Allan Ekberg, Mayor SUBJECT: 2023 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 2023 unclaimed property report year, reporting of abandoned or unclaimed property totals $13,826.65 comprised of General Fund Accounts Payable Claims 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 to claim their property. RECOMMENDATION The Council is being asked to approve the Resolution declaring the cancellation of unclaimed General Fund accounts payable claims and payroll checks, and municipal court checks and consider these items on the Consent Agenda at the September 18, 2023 Regular Council Meeting. ATTACHMENTS Proposed Draft Resolution Attachment A - 2023 Unclaimed Property Summary Report 9 10 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AUTHORIZING THE CANCELLATION OF OUTSTANDING GENERAL FUND CLAIMS AND MUNICIPAL COURT CHECKS. WHEREAS, the State of Washington, Department of Revenue Unclaimed Property Section, for the reporting on year 2022, requires a one-year dormancy period for outstanding claims issued from the General Government Fund and a two-year dormancy period for Municipal Court checks; and WHEREAS, the City of Tukwila Finance Department has made all reasonable attempts to resolve the outstanding, unredeemed General Fund claims and Municipal Court checks; and WHEREAS, the City Council of the City of Tukwila wishes to cancel all outstanding, unclaimed General Fund claims and Municipal Court Checks issued prior to July 1, 2022; 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 claims and Municipal Court checks as detailed on Attachment A, the 2023 Unclaimed Property Summary Detail Report. CC:\Legislative Development\Cancellation of outstanding claims and checks 8-25-23 Sherry Wright Review by Andy Youn Page 1 of 2 11 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2023. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC Cynthia Delostrinos Johnson City Clerk Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Attachment A: 2023 Unclaimed Property Summary Report (7/1/2021 — 6/30/2022) CC:\Legislative Development\Cancellation of outstanding claims and checks 8-25-23 Sherry Wright Review by Andy Youn 12 Page 2 of 2 C 3 O E 4 595.00 2,400.00 N (fl o O) 30.74 V d) (` 3,568.36 O O O O 10.00 10.00 10.00 10.00 0 O © .- 10.00 O O © .- O O O - Lf) N M V s— 0 0 (O O) 0 0 M O) 0 0 M O) 0 0 O .- 0 0 O .- 0 0 O .- 0 0 O - o 0 O 0 ,— 00•00I. 10.00 0 0 O O) 0 0 O N— 0 0 O O) 0 0 (6 O) 152.29 1,408.00 650.00 650.00 155.00 0 O O Lf) CO 0) N- N CO s— 0 0 o CO O O o CO 8.78 CO N- V N 0 0 © CD GL CODE 000.04.518.880.49.00 000.04.557.201.49.11 N— N- O) V O N I� Ln LC) LO V O O 0 O O N.- V O O ,- co L() V O O 00 AS004012-546004 AS004201-549015 000.09.512.500.41.03 000.09.512.500.49.04 4- O V O O Lf) N LC) O) O 0 000.09.512.500.49.04 000.09.512.500.49.04 4 © O) V © © L0 N_ L() O) O O 0 000.09.512.500.49.04 000.09.512.500.49.04 00 O) V 0 0 LC) N L— LC) O) 0 0 0 CO V 0 © L() N l- LO O) 0 0 0 CO 0 V 0 0 LO N N- LC) O) 0 O 0 CO 0 V 0 0 L() N LO O) 0 0 0 CO 0 . V 0 0 LO N_ LC) O) 0 0 0 ,t © O) V 0 © L() l- N LO O) 0 0 0 Cr 0 O) V 0 0 LO N LO O) 0 O 0 V © O) V 0 0 LO N_ LO O) 0 0 0 V 0 O) V 0 0 LC) N Lf) O) 0 0 0 MC009100-541012 N_ O V L() O O O) OO U 2 MC009100-549011 N_ O V L() O © O) 00 U 2 MC009100-541011 MC009100-541012 N_ O r- V Ln 0 0 O) © U 2 0 0 CO O s-- M Ln Lf) 00 0 0 O 411.00.576.681.45.00 104.98.544.200.4100 104.98.544.200.4100 CD O V L0 O O N C) 0_O > d PW104100C-541000 401.01.534.800.28.00 0 0 M O O CO C) CO LC)L() .- O• 0 v 0 0 M O O CO M 10 O .- O © 640.237.000 640.237.000 O o ,s— (h N 0 0 Q.2 a)000000ccccccccceccccccccccccccccccccctcccccccccccccccco0 o < 2 < 2 < 2 <<< 2 2 I- 0 I- 0 H 0 H O H 0 H O H U H O H O H O H D H U H U H O H D H U H 0 H 0 H U H 0 H U H 0 H U H❑ U❑ J 0 0 a U` a 0 a 0 a 2 Q 2 a 2 a 2 a 2 a_ 0 (.) 1— Description JOAN 6 CLOUD SUBSCRIPTION COVID ASSIST - RAYMOND SUERO #A03 COVID ASSIST - SADIKA ILJAZOVIC RETURN OF CITY EQUIPMENT Online Services -Subscriptions COVID ASSIST - WENDA #A205 INTERPRETER FEE 3/11 WITNESS FEE 4/1/21 WITNESS FEE 6/30/21 WITNESS FEE 6/30/21 WITNESS FEE 6/30/21 WITNESS FEE 6/30/21 WITNESS FEE 6/30/21 WITNESS FEE 7/30/21 WITNESS FEE 7/30/21 INTERPRETER FEE 9/13 INTERPRETER FEE 10/13 INTERPRETER FEE 9/24 INTERPRETER FEE 9/20 WITNESS FEE 10/27/21 WITNESS FEE 10/27/21 WITNESS FEE WITNESS FEE INTERPRETER FEE 1/12/22 INTERPRETER FEE 1/19/22 WITNESS FEE 3/30/22 INTERPRETER FEE 4/18/22 WITNESS FEE 04/27/21 Tagalog Interpreter 06/13/22 Ilocano Invoice DATE STAMP INV #29 1/2/2020 TOURN 2 GOLF CART RENTAL INV #23887(21-023) TRAFFIC COUNTS 2021 INV #2378(21-023) TRAFFIC COUNTS 2021 Professional Services Professional Services BOOT ALLOWANCE OT MEALS - J ALLEN OT MEALS - J ALLEN 16042 42ND AVE S STORM 0/P 10908 49TH AVE S WATER 0/P 7/14/20 SHELTER REFUND Vendor VISIONECT LTD FOSTER CREEK APTS LLC CITY OF SEATTLE, CITY LIGHT STEPHANIE BROWN INSIGHT PUBLIC SECTOR INC BRE MG MF JV LLC SAUL KRUBALLY ZAINAB A WASSEF ALEXI G. AGUILAR-SOLANO ANUJIN BAYARBAATAR ANJANA KRISHNA SUDI M MOHAMEDNUR KEVIN NGUYEN KEVIN MAXWELL ITZEL G ESCAMILLA TREJO NOVA C PHUNG ANGELO ABELLA ANGELO ABELLA ANGELO ABELLA NICHOLAS D CORDOVA ANDREA B HERNANDEZ KATHLEEN COOK KATELIN M FLICKINGER LESERINE MURITOK LESERINE MURITOK TONY N CENTOFANTE ANGELO ABELLA JAMILA ADRIAN BUSTAMANTE ANGELO ABELLA ANGELO ABELLA RENTON RUBBER STAMP SCOTT ALEXANDER GOLF SHOP INC ALL TRAFFIC DATA ALL TRAFFIC DATA ALL TRAFFIC DATA ALL TRAFFIC DATA JOSHUA ALLEN JOSHUA ALLEN JOSHUA ALLEN JING HUANG MAXWELL DELAWYER DAVE THOMPSON Payee ID I'- I'— M N- © > LO Lf) 0 N 0 > I,- N co © 0 © > LO O O N- N- O > V020444 CO CO (0 O N O > V012232 O) N- 00 O NNNNN 0 > N © O N- 0 > CO O O N- 0 > I- 0) O) 0 0 > N L() O) 0 0 > 000I.Z0A 0901-Z0A CO O N 0 > 0 N OO N- 0 0 > CO LO V 0) © 0 > CD LO V 0) 0 0 > CO LO V.- 0) © 0 > N- CO N- N 0 > CO CO 00 0 N 0 > V021272 V I- N s- N 0 > O) CO V 0 N 0 > O) CO V 0 N 0 > N I- 0 0 CO 0 > CO 10 t= O) 0 0 > L() 0 0 CO 0 > CO 10 t O) 0 0 > CO Lf) V O) C) 0 > CO Lf) N 0 0 > V005325 N- CO N- O > V017817 N- CO N- 0 > r- M I'- O > V017534 V017534 V017534 CO VO) __ N O > CO N O > V019835 DATE 07/19/2021 08/05/2021 09/21/2021 01/14/2022 03/07/2022 04/29/2022 © N © N CO M O 05/03/2021 08/02/2021 08/02/2021 N O N N 0 00 O 08/02/2021 08/02/2021 08/23/2021 08/23/2021 09/20/2021 10/18/2021 10/18/2021 10/18/2021 11/15/2021 N O N Lf) ,-6) N- 01/14/2022 01/14/2022 01/31/2022 01/31/2022 04/18/2022 04/29/2022 05/23/2022 06/21/2022 06/21/2022 01/27/2020 01/04/2022 N 0 N h O 0 N 0 N I� O 6) 0 03/07/2022 03/07/2022 12/07/2020 01/18/2021 03/01/2021 11/01/2021 11/22/2021 03/02/2020 CHECK # 00386598 00386703 00387027 00387733 00400209 00400529 00383465 00386116 00386607 00386610 00386640 00386649 00386655 00386808 00386837 00386996 00387108 00387108 00387108 00387303 00387316 00387745 00387758 00400030 00400030 00400451 00400517 00400684 00400857 00400857 10 M CO M O O 00387696 00386859 00386859 00400186 CO 00N O O V O O 00384993 00385315 00385612 CO N I- 00 co O O 00387380 00383396 13 a) ❑ Pay Period Date C O E 0 M to N 0 N N O a) a a) O 0 w Q: O 0 m Ce n: E E Q O L a v E C) N O N a) a) E t c.) co 14 Amount 200.00 270.00 O O O 40.00 CO N ..CO .— V N M N M Ch M 64 GL CODE 0 0 M N O O O 0 o v Co 0 N• s- O O O O 0 0 M N O O O 0 _0 M N O O O 400.257.100 400.257.100 400.257.100 AP TOTAL: 11'0000 o 0 0 0 0 Cl H H H I— Description RENTAL REFUND FITNESS INSTRUCTION SECURITY DEPOSIT REFUND BASKETBALL PASS REFUND REFUND CREDIT BALANCE DUE TO TRANSITION TO KC, 7348200065 REFUND CREDIT BALANCE DUE TO TRANSITION TO KC, 3597000142 REFUND CREDIT BALANCE DUE TO TRANSITION TO KC, 8864000110 Vendor COWLITZ TRIBE CHRISTINE LUNA MATAPEPE TAULOLO DEREK FIELDS WALTER HILL MILES AND JENNIFER MITCHELL DARREN WRIGHT Payee ID V019230 V018379 N- N- V021235 co V012205 V021121 CO O N N N >O >0 DATE 0 05/03/2021 09/20/2021 12/20/2021 10/18/2021 10/18/2021 N N 0 0 N N 0 W O O CHECK # 00384678 00386066 00387007 00387558 00387141 00387163 00387193 O O W N co co O Cn O N O O O O O O co O it; ER COURT TOTAL: a) m 0 O 0 a) E C o O O Y N fh L (6 CD O ❑ 2 T a3 0 O N 0 3 a) 0 w 0 0 N 0 0 .c 2 0 H m 0 O 2 1.2 co L U 0 w 0_ E m a) a) O N co E ai N 0 0 0 Munoz, Francisco Emmanuel O CO N 0 N N O N O CO 0 N N O CO N In O O CR0054074 CR0059725 IN0044950 XZ0286035 IN0058636 TOTAL UNCLAIMED PROPERTY: $ City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Cindy Wilkins, Fiscal Specialist CC: Mayor Ekberg DATE: September 11, 2023 SUBJECT: Cancellation of Accounts Receivable ISSUE Each year a resolution comes before the Council for the cancellation of uncollectable accounts receivable. For 2023, these items include: • Fire Department invoices • Police False Alarms • Public Works invoices • Parks & Recreation invoice GRAND TOTAL: $6,723.17 35,450.00 26,995.72 1,666.66 $70,835.55 BACKGROUND The process for tracking accounts receivable is quite thorough. The steps below are followed prior to preparation of the attached write-off resolution. • The Finance Department sends an invoice to a customer, payable in 30 days. • If payment is not received within 30 days, the receivable is forwarded to our collection agency, Armada Corp., and placed into pre -collect status. • Next, Armada sends a Delinquency Notice to debtor notifying them of the past -due status of the receivable and asks them to contact the City to make payment. Payments can still be made directly to the City while in pre -collect status. • Once 30 days in pre -collect status have passed, the receivable then rolls over to active collections. At the onset of active collections, a letter is sent to the debtor notifying them of the change in status from pre -collect to active collections and advising that payments must now be made through the collection agency. • When in active collections status, the debtor is contacted both by phone and letter. A search is made for assets with which the debt could be satisfied. Once the debt has been in active collections for 45 days, it is then reported to the national credit bureaus. • The last process in the collections cycle is the pursuit of legal action. This includes attaching checking accounts, garnishments, and lawsuits. • It should be noted that while a debt may be written off our books, it is still active in Armada's collection process. DISCUSSION The proposed amount of the 2023 Cancellation of Accounts Receivable is $70,835.55. This is an annual housekeeping item. 15 INFORMATIONAL MEMO Page 2 FINANCIAL IMPACT The financial impact of cancelling $70,835.55 will be to reduce our accounts receivable balance by this amount. Please note that while we are writing off the accounts receivable for accounting purposes, the accounts are still being actively worked on for collection purposes except for those accounts where a responsible party cannot be identified. Accounts covered by bankruptcy law cannot be pursued. RECOMMENDATION The Council is being asked to approve the annual resolution authorizing the cancellation of Accounts Receivable and to forward this item to the Regular Meeting Consent Agenda of September 18, 2023. ATTACHMENTS Proposed Draft Resolution Attachment A — 2023 AR Write -Offs Attachment B — Historical Write -Offs 16 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ORDERING THE CANCELLATION OF PAST DUE ACCOUNTS RECEIVABLES WHEREAS, certain receivables and checks have been deemed uncollectable 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. The total of $70,835.55 (per Attachment A) is deemed uncollectable. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2023. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC Cynthia Delostrinos Johnson City Clerk Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Attachment A: 2023 AR Write -Offs CC:\Legislative Development\Cancellation of outstanding Accts Receivables 8-25-23 Sherry Wright Review by Andy Youn Page 1 of 1 17 18 * Outstanding invoices from Eden were re -keyed into Finance Enterprise creating new invoice numbers. Attachment A - 2023 Write -Offs GL Account m E ea Z d E O N 0 L d E O 0 O r- ti O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O • ch M O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O L!) N- N Lf) O O Lf) O O O O Lf) Lf) Lf) Lf) Lf) Lf) O Lf) Lf) Lf) O Lf) O Lf) O Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) Lf) N d N- N- L() In N O L() L() L() N N N N N N L() N N. N L() N L() N L() N N N N N N N N N N N N N (O (O N N O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O CO N CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 1' 1' MM CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00-342800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O o O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 u_ a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a 9/2020 OR WILDFIRE DEPLOYMENT 0 (O (O N CC M 0 M CO N- (V N 6) N N V N 4k k It k Tk lkEC • EC • EC • EC EC 1Y 1Y EC • EC EC EC EC EC k Xt k k ▪ k M Q Q Q Q Q Q Q Q Q Q Q Q JJJ Q Q Q Q Q Q Q Q Q Q Q Q Q W W W W W W W W W W W W W CO CO CO CO CO CO CO CO CO CO CO CO CO J J J J J J J J J J J J J u_ • u • u • u u LCL LCL u • u u u u u WWWWWWWWWWWWW JJJJJJJJJJJJJ0000000000000 O 0 0 0 0 0 0 0 0 0 0 0 0 EL a a a a a a a a a a a a POICE FALSE ALARM #2 M - M LN (V • (V M (V N CO N V L() CO CO N N N M V (V (V (V (V It It M It It It It It It It It It It Irk Xt It It It It It It EC • EC EC EC EC EC EC EC EC EC EC EC EC cC EC EC EC EC EC EC Q Q Q Q Q Q Q Q Q Q Q Q Q QJ Q Q Q Q Q Q O Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q W W W W W W W W W W W W W W W W W W W W W W CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO J J J J J J J J J J J J J J J J J J J J J J WWWWWWWWWWWWWWWWWWWWWW JJJJJJJJJJJJJJJJJJJJJJ O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CL a a a a a a a a a a a a a a a a a a a a a CO N O 0 0 0 0 0 O 0 N 11) CO CO N CO lf) N- N- CO N- W 6) LO CO N- N N- W 6) O N CO V LI) CO N- W 6) O CO N- CO 0 0 0 0 N N N N N CO CO CO V V V V V LO 7) LO LO LO 1) CO CO CO CO N- N- N- N- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CL a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O ▪ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O Q) O .-1 M N. co 1- rco n O W O .--1 � .--1 (O M l0 .-1 Cr) (O Ln .--1 O n n O Tr co r 1- N Q) N.Q) O O (O N N.M O O N .--1 O M M LII N N O O N Q) N W (O N M O N N CO N N. 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O ,.y O OO O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O ▪ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LL a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a LL r-1 O 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 1-1 r-1 r-1 r-1 r-1 r-1 r-1 r-1 r-1 r-1 r-1 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N \▪ COCO\\\COCO\) \\CO\\\\00 .-1 NCOMCONNO)MO)NONCONLLhMCONNO)LLNQ)NNO)COM.OLL 1�O)O)O)NO) .-1 M r-1 N N 1-1 O 1-1 N N N N N 1-1 1-1 1-1 1-1 N 1-1 N 1-1 O 1-1 O O N r-1 N N N N r-1 N O N N r-1 N N N .\-1 N r\-1 r\-1 N Cr)\N Q\) N .\-1 r\-1 (\O .00 Q\) .\-1 C\0 .\-1 Q\) (\O 1- O\) O\) .\-1 N N Q\) CCOO (\O C\0 Q\) N N .\-1 N .--1 .--1 1-1 O 1-1 1-1 O 1-1 r-1 O r-1 O r-1 1-1 1-1 O O O 1-1 O 1-1 O O O O O 1-1 1-1 1-1 O O O O O 1-1 1-1 1-1 1-1 aD a_ (n W 0 H w a a (n w 0 Z 0 NY Z 0 0 a PIERCE CO EMERGENCY MGMT O 0 L) O O O 0 AAIC FIARWAY LLC ABAS MOHAMMED ACCESS TRIPS INC ALSIDE SUPPLY CENTER ASHLEY FURNITURE PARTNERS LLC ASHLEY FURNITURE PARTNERS LLC ASHLEY FURNITURE PARTNERS LLC AZ TRADING INC BANK OF AMERICA NA BLEAKLEY SWANTE R BURLINGTON COAT FACORY OF WA CANYON ESTATE CONDOMINIUMS CASH AMERICA WEST INC CHOP IT UP BARBERSHOP CONTINENTAL WESTERN GROUP CORE GROUP WESTERN FOOD SVC CORE GROUP WESTERN FOOD SVC DOLLAR TRES STORES INC DOLLAR TREE EVERGREEN HOBBIES INC FAIRWAY CENTER FANZZ GEAR INC FARGO ELECTRIC INC FARGO ELECTRIC INC FARGO ELECTRIC INC FORWARDER SERVICES FOSTER CREEK APARTMENTS LLC FRANKS, LINDA R HOMESTREET BANK HORYAAL RESTAURANT LLC HORYAAL RESTAURANT LLC HORYAAL RESTAURANT LLC INTL GATEWAY EAST LLC HOWARD S WRIGHT KEY BANK NATIONAL ASSN KEY BANK NATIONAL ASSN rn 0 M N L() L() L() (O ti LC) (O N- 0 1- ti ti N 0- N CO CO CO LC) CO I,- LC) LC) LC) CO N N r- N- r- N N N N CO 1 1' Q) CO 0 0 0 0 0 0 0 0 0 N N CO CO N N N CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO N 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1 - CD O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 M w O r1 19 20 * Outstanding invoices from Eden were re -keyed into Finance Enterprise creating new invoice numbers. Attachment A - 2023 Write -Offs GL Account O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O LT) LT) LT) 0, O O O LT) LT) O Lf) LT) Lf) Lf) O Lf) LT) LT) LT) Lf) Lf) LT) Lf) Lf) Lf) LT) LT) O O LT) O LT) O Lf) LT) LT) LT) Lf) N N N N Lt7 Lt7 Lt7 N N LLQ N N N N CD M N N NCVNCICVCICICINCV CO In N O N O N N N NCI In O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d d co (O 7 M O) (V N N N M M N N CO LC) CO N M N V L) N V N N M NNNNN xtkkk 7k N Nkkkkkkkkkkkkkkkkkkkk Q • Q Q Q Q • Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q J J J J J J J J J J J J J J J J J J J J J J J J J J J Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q W W W W W W W W W W W W W W W W W W W W W W W W W W W CO CO CO CO 0) CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO J J J J J J J J J J J J J J J J J J J J J J J J J J J Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL W W W W W W W W W W W W W W W W W W W W W W W W W W W O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 J J J J J J J J J J J J J J J J J J J J J J J J J J J O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CL d d d d d d d d d d d d d d d d d d d d d d d d d d INV ADJ - BAL DUE ONLY O _ • M .1 - It It • lkkkk▪ kkk• k < < • Q Q Q Q Q Q Q • Q • Q J J J J J J J J J J J Q Q Q Q Q Q Q Q Q Q Q W W W W W W W W W W W CO _J Cn _J _J _J _J _J _J _J _J J J J J J J J J J J J u_ • LL • LL • LL • LL • u ▪ u ▪ u ▪ u ▪ u ▪ LL WWWWWWWWWWW O 0 0 0 0 0 0 0 0 0 0 JJJJJJJJJJJ O 0 0 0 0 0 0 0 0 0 0 d d d d d d d d d d d PD000089 PD000092 PD000096 PD000097 LO CO CO O) O Ln CO CO 0) O C V Ln CO 0) O V Ln CO f� CO N - N M V W NCO O O O O O O N N N N N N M CO M V V V CO (D (D (D (D (D I� N- • CO O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ ❑ a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O CNICNICV CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN CNN N CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O N. 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(O N LO LO O ,--I (O (O N N ‘.O ‘.O N N N ‘.O O O O O O O O O O O O O O O O O O O O O O O O O O O O 1- 1- O O O O O O O O O O OO O O O O O O O O O O O O O O O 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6LL LL 0 0 0 0 0 0 0 0 0 0 o_ o_ a a a a a a a a a a a rn N • N • N N N N N N N N N N N N N N N N • N N N N N N N N N ,--i N N N N N N N N N N • N I N N N L) N Oi Oi GO L 1 N N N N N GO N N Oi N N C N N Oi M N ,-I N M N N GO N N OOI GO C N 3--1 ,--i ,--i O ,--i N N N N ,--I N ,--I N N O N ,--i ,--i O ,--i N O N ,--i N N ,--i M ,--i N N ,--i N ,--i N N ,--i N +--i 1- al N N 1- al ,-i Oi Oi ,moi -i - Oi ,moi coC co Ni Oi 1-1 N�-1 al al 1-1 N�-1 Oi N 1-1 ,-1 3--1 • 1--1 • 1--1 O O O ,--i ,--i O O O ,--I O O O O ,--i ,--i O ,--i O O O ,--i ,--i O ,--i ,--i ,--i O O ,--i ,--i ,--i O ,--i ,--i ,--i ,--i LEO STELLA LLC MACY'S FURNITURE GALLERY MANSHA ALLAH LLC MANSHA ALLAH LLC MATEVOSOV MUTUAL MATERIALS COMPANY MUTUAL MATERIALS COMPANY NEW CINGULAR WIRELESS PCS LLC NEW CINGULAR WIRELESS PCS LLC NEW CINGULAR WIRELESS PCS LLC NEW CINGULAR WIRELESS PCS LLC NW GARDEN SUPPLY LLC NW GARDEN SUPPLY LLC 0 & E LIQUOR LLC 0 & E LIQUOR LLC 0 & E LIQUOR LLC OLD NAVY LLC W J I- I - O w Zc/) CO } ill -I U Z (n U) U) U) 0 0 d z J O O O O CC W Zz 0 0 0 0 Z *k *k O ZrY - J 0 0 0 • Z - oWp w= Q Q Q H W U JWHQO HQHHH QOm W -I H=__ 0 0 0H C• C 0›- Z 0_ W W W CC O D W< W Z Z Z O a a O d Ct NY NY 0) cn cn u) v) v) A' SOMGRO INC SOPHIYA MINI MARKET LLC SP PLUS CORPORATION SRG SOUTHCENTER LLC SRS DISTRIBUTION INC TUKWILA SCHOOL DISTRICT-SHOWALTER UPS SUPPLY CHAIN SOLUTIONS • Lf) 0) N N N N CO CO 0) 0) Lf) r CO CO CO CO CO 6) N- d- CO CO CO CO CO (h - O t`N_ Lf) CO O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 * Outstanding invoices from Eden were re -keyed into Finance Enterprise creating new invoice numbers. Attachment A - 2023 Write -Offs l9 O H GL Account c 0 .0 N d Cl 0 0 m 0' 0 0 0 O d W d m 0 d w W O O O O O O 0 0 0 0 0 0 O O O O O O LC) LO LO LO LO N N N LO N N O O O O O O O O O O O O CO CO CO CO CO CO NCVNCVNN . . . . . . 01 CO CO CO CO CO O O O O O O 0 0 0 0 0 0 CO CO O CO co O co O N O N O CO CO N LO 0) (fl 0) - C) 00-367120 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 d 11 11 11 11 d d 0 cC 0_ 0) 0) W m 0 (-10 c) M Q < a 0 r NY tt Q Q Q Q Q Q Q X Q O co CO co co CO CO co2 2 O o < < < < w W " m u_ W W W W W H W D WWWWWW Z~ N 0 0 0 0 0 0 W O 0 O N 0_ 0_ 0_ 0_ 0_ 0_ CO Zi 0) 0 PW401800-343405 PW412380-343100 PW402800-343505 CO CO CO CO rn 0) 00 0 0 0 0 0 O O O O O O a a a a a a 01/03/2022 01/03/2022 01/03/2022 01/03/2022 01/03/2022 01/03/2022 LO ri WCN01 M •71- 01 LD ri CO LL� N. N. CO L!) N N N .--i .--i .--i O O O O O O O O O O OO O O O O O O O O 6 6 a a a a as C7o_o_0_ N N N N N N O1 Go L 1 O\ N.1 Go N +--i N 0 '.0 N \-i +--� +--1 it 5 u- 0 d 0 W 2 (n 0 1- J W 2 US HEALTHWORKS MED GRP OF WA P 0 z_ 2 H J Q W 2 w } O = O < 0 W W 0 > > WELLS FARGO BANK NATL ASSOCIATION XAYAMOUNGCHANH, HENRY T CO T N CO CO N- N- CO LO 010101010101 O O O O 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0) , N N N N N N N 0 0 0 N O O 0 0 BNSF RAILWAY COMPANY KING LASIK INC PS TUKWILA VILLAGE PHASE 2 OPPORT VALHALLA BREWING & BEVERAGE CO N T O) N CO N- CO CO CO 0 0 0 O 0 0 0 0 CV CD Lf) CO O CO_ O N PR007100-333933 SEATTLE KING CO PUBLIC HEALTH O) M 0 O 0 0 0 0 0 Total AR Write -Offs: $ 70,835.55 21 22 Attachment B - Historical Write -Offs Resolution 1805 2013 $ 30,702.97 Resolution 1843 2014 $ 36,240.62 Resolution 1865 2015 $ 27,887.91 Resolution 1893 2016 $ 47,680.46 Resolution 1916 2017 $ 9,005.25 Resolution 1948 2018 $ 12,832.35 Resolution 1969 2019 $ 53,109.56 Resolution 2001 2020 $ 17,285.74 Resolution 2031 2021 $ 5,492.03 Resolution 2051 2022 $ 34,324.45 23 24