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Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - March 26, 2013
REVISED March 26, 2013 - Regular Meeting
Agenda Item #36


Subject
Removal of Uncollectable Bills from the Accounts Receivable System

Briefings
None

Contact and/or Presenter Information

Carmen Mosley, Sr. Fiscal Operations Division Manager, x-7209



Action Requested
Motion to authorize the write off of uncollectable accounts receivables in the amount of $3,877.43, resulting from property damage to Manatee County's Infrastructure.

Enabling/Regulating Authority
Laws of Florida Special Act 63-1598, Section 7, requires account receivable write-offs to be approved by the Board.

Background Discussion
  • The Public Works Department agressively pursues reimbursement for damages to the County's infrastructure.  These damages most often involve underground pipe and occur when other utility lines are being installed.  Damages occassionally result from vehicular accidents and repair costs are billed to the responsible party.
  • Billing errors, disputes over locate markings, documentation discrepancies, or extenuating circumstances sometimes result in a determination that a bill should be written off, in whole or in part.  These bills must be removed from the Public Works accounts receivable system to ensure that it is not overstated.
  • When accounts receivables are written off, the accounting entry reduces the receivables account with an offset to the bad debt allowance reserve. 
  • This is an accounting entry that is made with assistance from the Clerk of Courts Office and ensures that the Public Works receivables are accurately reflected on the Balance Sheet.  The write-off recognizes that a portion of the accounts receivables is likely uncollectible but it does not prevent Manatee County from eventually collecting the receivable.  After being written off, payment will continue to be pursued through internal efforts.


County Attorney Review
Not Reviewed (No apparent legal issues)

Explanation of Other


Reviewing Attorney
N/A

Instructions to Board Records
Please return a copy to Carmen Mosley, Sr. Fiscal Operations Divsion Manager, Public Works Department

Cost and Funds Source Account Number and Name
101-0000000-115000 Highway Accounts Receivable

Amount and Frequency of Recurring Costs
$3,877.43


Attachment:  AR036609-AR036611.pdf
Attachment:  AR024558.pdf
Attachment:  AR025751.pdf
Attachment:  AR032112.pdf
Attachment:  AR034876.pdf
Attachment:  AR034875.pdf
Attachment:  AR035323.pdf