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Home My WebLink About10-22JANUARY 26, 2010 10 -22 RESOLUTION (CARRIED 6 -1 P LOST LAID OVER WITHDRAWN ) PURPOSE: WRITE OFF DELINQUENT ACCOUNTS AND UNCOLLECTIBLES; CANCEL OUTSTANDING CHECKS INITIATED BY: DEPARTMENT OF FINANCE BE IT RESOLVED by the Common Council of the City of Oshkosh that because the checks on the attached list "A" ($7,569.79) have been outstanding for more than twelve months, the proper City officials are hereby authorized and directed to notify Associated Bank of Oshkosh to stop payment on these checks and to credit the proper amounts to the appropriate accounts. BE IT FURTHER RESOLVED that the proper City officials are hereby authorized and directed to write off, for accounting purposes only, the remaining ambulance balance of the 2006 ($176,292.12) accounts, with funds for this purpose appropriated from Account No. 100 - 0908 - 6469- 00000, Tax Refund & Bad Debt. BE IT FURTHER RESOLVED that the proper City officials are hereby authorized and directed to write off, for accounting purposes only, the attached general accounts receivable, list "B ", with money for this purpose appropriated from Account No. 100 -0908- 6469 -00000 Tax Refund and Bad Debt, $4,267.20. BE IT FURTHER RESOLVED that the proper city officials are hereby authorized and directed to write off, for accounting purposes only, the attached water, sewer, and storm water utility accounts receivable, lists "C ", "D" and "E ", with money for the purposes appropriated from each Account Number as follows: Acct. No. 541 - 1890- 6469 -08903 ($6,619.66), Acct. No. 551 - 1950- 6469 -00000 ($5,204.39), and Acct. No. 561- 2050 -6469- 00000 ($815.77). City of Oshkosh Finance Department 215 Church Ave., PO Box 1130 � Oshkosh, WI 54903 -1130 0-/ _l H (920) 236 -5080 (920) 236 -5039 FAX ON THE WATER MEMORANDUM TO: Honorable Mayor and Members of the Common Council FROM: Peggy Steeno, Finance Director DATE: January 21, 2010 RE: Write Off Delinquent Accounts and Collectibles / Cancel Outstanding Checks BACKGROUND As part of the year end process, each January, staff reviews outstanding checks, past due accounts receivables, and bankruptcy accounts, and requests that Council approve the following: • Cancel outstanding accounts payable and payroll checks that were issued more than 360 days ago, i.e. the request in 2010 is to cancel checks that were issued in 2008, • Adjusting our accounting records to reflect the likelihood that we may not collect past due receivables (various purposes, with the main one being ambulance billing), and • Write -off bankruptcies. ANALYSTS This is an annual process that is completed to maintain current and accurate records. The details for each section are as follows: Cancel Outstandinz Checks — Per the detailed sheets, this recommendation includes $7,569.79 of combined accounts payable and payroll checks. Please note that it is very possible / likely that a fair number of these checks have been cashed but did not make it back through the federal banking system to be charged against our accounts. However, please note that I will be reviewing the list and making contacts with those payees with outstanding check amounts greater than $100, as these are the ones that likely would not have gotten held up in the federal banking system. In addition, if, at any time, any of these checks are presented for payment, the City will certainly honor them. Also, I am implementing a new process to review outstanding checks at least two times per year so that we can minimize the number of cancellations. Ambulance Billing Write -Oft's — This recommendation includes $176,292.12 of receivables from 2006, Please note that this is for the last year that the City completed the billing internally, before transferring the billings and collections processing to Southwest General, our current provider, in 2007. It is the City's policy to adjust our accounting records to reflect the likelihood that the receivables may not be collectible. This is an accounting entry only and does not relinquish the obligor of the debt. Collection efforts are still taking place on these accounts. Delinquent Invoice Write -Oft's - This recommendation includes $4,267.20 of receivables from 2007 and 2008. It is the City's policy to adjust our accounting records to reflect the likelihood that the receivables may not be collectible. This is an accounting entry only and does not relinquish the obligor of the debt. Collection efforts are still taking place on these accounts. Bankruptcy Write -Of 's - This recommendation includes $12,639.82 of receivables from 2008. Once bankruptcy notification is made on Utility accounts (water, sanitary sewer, and storm water), for property owners, these amounts are no longer legally collectible, therefore need to be written off. FISCAL IMPACT The `Cancel Outstanding Checks' item increases the City's cash position, while the `Bankruptcy Write- Offs' item reduces the cash position of each of the respective utilities. However, the `Ambulance Billing Write - Offs' item and the `Delinquent Invoice Write - Offs' item do not change operations. Rather, these two items will affect our financial statements in that they lower the accounts receivable amounts stated in those documents. RECOMMENDATION Staff recommends that Council authorize this resolution to execute these transactions as outlined. Res ectfully Submitted, Peggy St Finance Director Approved: Mark Rohloff City Manager OUTSTANDING CHECK LISTING AS OF DECEMBER 2008 FOR PAYROLL AND PAYABLES- A ASSOCIATED PAYABLES ACCOUNT ACCOUNTS PAYABLE OUTSTANDING CHECKS AS OF DECEMBER, 2008 Check # Issue Date Payable to Amount Department 141146 01/11/08 JEFF JUNGWIRTH $ 2.28 1 T - REIMBURSEMENT 141180 01/11/08 MORTGAGE SERVICE CENTER 3,090.25 TAX REFUND 141196 01/11/08 OSHKOSH AREA SCHOOL DISTRI 45.00 O P D - OSHKOSH NORTH HIGH 141456 01/25/08 ADAM FALK 23.00 PARKING TICKET REFUND 141988 02/15108 WI DOT 377.94 TAX REFUND 142378 03/14/08 CANADIAN NATIONAL RAILROAD 750.00 CONTRACT REFUND - SWR UTIL 142865 04/11/08 AURORA HEALTH CARE 22.17 O F D - AURORA PHARMACY 142888 04/11/08 DAVID CONSIGLIO 9.03 WATER REFUND 142920 04/11/08 TYLER HOERSCH 3.00 PARKING TICKET REFUND 143367 04/25/08 UW MADISON SCHOOL OF NURSI 17.50 HEALTH DEPT. REGISTRATION 143404 05/02/08 CAR X MUFFLER & BRAKE 572.09 PARKS - EXHAUST MANIFEST 143803 05/23/08 ATTICSALT GREETINGS INC 113.84 MUSEUM SHOP CARDS 143860 05/23/08 TIMOTHY /GLENNA MEYERS 20.00 ACCOUNTING INVOICE REFUND 144068 05/30/08 LAURA NORTON 55.00 O P D INTERPRETER 144236 06/13/08 NICOLE M. CUMMINGS 13.00 PARKING TICKET REFUND 144426 06/20/08 BRADY HOOPMAN 5.00 PARKS - POLLOCK 144618 06/27/08 MEGAN KULOW 10.00 PARKING TICKET REFUND 144628 06/27/08 CHRISTOPHER MILES 53.45 O P D TRAVEL REIMBURSEMENT 144744 07/03/08 KWIK TRIP 75.00 COMM DEV - SIGN DEPOSIT 145584 08/08/08 DOUG SWANKE 18.57 TAX REFUND 145640 08/15/08 AARON DISHAW 12.00 PARKING TICKET REFUND 145766 08/22/08 C F POWER LLC 25.00 INSPECTIONS - LICENSE REFUNI 145976 08/29/08 KAREN JEKA 15.00 PARKING TICKET REFUND 147122 10/30/08 SANDRA J. JOSEPH 372.23 LIBRARY EMPLOYEE $ 5,700.35 ASSOCIATED PAYROLL ACCOUNT PAYROLL ACCOUNT OUTSTANDING CHECKS AS OF DECEMBER 2008 Check # Issue Date Payable to Amount Department 112982 01/10/08 MESSERLI & KRAMER P.A. $ 27.77 GARNISHMENT 113297 02/21/08 DANIEL WAGNER 9.23 MEDIA SERVICES 113497 03/06/08 ANN JUNGWIRTH 110.00 POLL WORKER 113884 04/03/08 DANIEL WAGNER 32.32 MEDIA SERVICES 113961 04/03/08 JAN JUNGWIRTH 568.24 LIBRARY 114416 05/01/08 JAN JUNGWIRTH 569.76 LIBRARY 114720 05/29/08 JOHN KOEHN 227.37 CROSSING GUARD 114953 06/12/08 BONNIE WOJAHN 13.26 STREETS 115980 08/07/08 RUSSELL ZIEBELL 2.76 SEWERAGE PLANT 116361 08/21/08 ERIC EGAN 145.88 LIBRARY 116545 09/04/08 WILLIAM HENRIKSEN 62.85 SEASONAL GOLF COURSE 116667 09/18/08 RONALD BUEHLER 100.00 POLL WORKER $ 1,869.44 40 4,LOr.Lu COUNCIL AR WRITEOFF 2009 1/21/2010 Accounts Receivable to be written off as of December 31, 2009 - B Invoice Invoice Balance Date to Number Date Name Description Department Due Coll Agency Comments 10207 9/25/07 Patrick Schemenauer Sign Repair 0810 $ 48.51 1/7/2009 Collection Agency Fee 10663 11/19107 Tiffany Thiell Traffic Signal Repair 0801 847.22 1/7/2009 Uncollectible 10711 11/26/07 Amy Decker Traffic Signal Repair 0801 580.06 1/7/2009 Uncollectible 10969 1115/08 Russell Stadler Fire Hydrant Repair 1810 240.80 1/7/2009 Uncollectible 11194 2/15/08 Daniel Taylor Traffic Signal Repair 0801 992.00 1/7/2009 Uncollectible 11197 2/15/08 Steven Wall /Amiee Kizior Traffic Signal Repair 0801 780.19 1/7/2009 Uncollectible 11403 3/27/08 Darwin Smith Sign Damage 0810 100.18 1/7/2009 Uncollectible 12300 7/29/08 Belle Plane Inv LLP Sanitation PickUp 0470 5.83 n/a Balance 12378 7 /31/08 Doris Knepprath Traffic Signal Repair 0801 672.41 1/7/2009 Uncollectible 40 4,LOr.Lu COUNCIL AR WRITEOFF 2009 1/21/2010 Water Delinquent Accounts to be Written off as of December 31, 2009 - C Account Name Address Date Amount Reason 3077 - 315000.01 DAN SCOTT 1332 WINNEBAGO AVE 01/14/08 $ 112.45 BANKRUPTCY 2060 - 485000.01 LEROY SHIPLEY 845 FRANKLIN ST 01/31/08 151.31 BANKRUPTCY 2059 - 720000.01 SARA ALBERTS 659 FREDERICK ST 03/26/08 231.46 BANKRUPTCY 2054 - 370000.02 MIKE BEYER 1700 CEDAR ST 03/28/08 97.90 BANKRUPTCY 2051 - 235000.02 LORI LEROY 615 W MURDOCK AVE 03/31/08 243.76 BANKRUPTCY 1016 - 465000.01 JAY KOEPKE 1651 IOWA ST 04/01/08 78.55 BANKRUPTCY 1002 - 810000.02 RAYMOND ROSS 117 W SOUTH PARK AVE 04/02/08 366.47 BANKRUPTCY 2118 - 094000.00 JAMES FIELDER 1042 E SUNNYVIEW RD 04/01/08 287.70 BANKRUPTCY 3104 - 830000.02 BILLY SISEMORE 2655 CHATHAM CT 04/09/08 197.88 BANKRUPTCY 3077 - 530000.03 DONALD RICE 312 ROSALIA ST 04/24/08 13.94 BANKRUPTCY 2118 - 094000.01 JAMES FIELDER 1042 E SUNNYVIEW RD 05/02/08 52.14 BANKRUPTCY 2047 - 945000.01 MICHAEL & LAURIE BURNS 2337 SHERIDAN ST 05/02/08 537.38 BANKRUPTCY 1037 - 159000.00 GAIL A BURNS 830 OSBORN AVE 05/09/08 13.07 BANKRUPTCY 3073 - 325000.00 BRUCE KOCH 1305 OTTER AVE 05/21/08 90.86 BANKRUPTCY 1022 - 060000.01 SALLY POMMERENING 629 W 8TH AVE 07/23/08 235.91 BANKRUPTCY 3081 - 895000.00 ERIK BARLOW 743 MT VERNON ST 08/01/08 632.79 BANKRUPTCY 3092 - 755000.03 JODI BAUR 1230 MONROE ST 07/08/08 458.67 BANKRUPTCY 3092 - 740000.01 AMY S WHEELER 1221 MONROE ST 08/04/08 366.30 BANKRUPTCY 3099 - 625000.00 LEROY RUEDINGER 317 STERLING AVE 08/22/08 582.51 BANKRUPTCY 3089 - 065000.01 JASON WENDT 332 HUDSON AVE 08/25/08 398.80 BANKRUPTCY 3094 - 355000.00 EDWARD KREJCHA 1017 BOWEN ST 09/04/08 383.29 BANKRUPTCY 3096- 585000.02 PAUL GEST 1223 GROVE ST 09/30/08 497.46 BANKRUPTCY 2062 - 015000.02 SETH REID 415 AMHERST AVE 10/15/08 6.68 BANKRUPTCY 2118 - 005600.00 SUSAN CLEMENTS 1020 MACARTHUR RD 10/24/08 459.17 BANKRUPTCY 3099 - 660000.05 FRANK & JOY LARSEN 420 STERLING AVE 11/18/08 123.21 BANKRUPTCY $ 6,619.66 Sewer Delinquent Accounts to be Written off as of December 31, 2009 - D Account Name Address Date Amount Reason 3077 - 315000.00 DAN SCOTT 1332 WINNEBAGO AVE 01/14/08 $ 69.77 BANKRUPTCY 2060 - 485000.01 LEROY SHIPLEY 845 FRANKLIN ST 01/31/08 119.47 BANKRUPTCY 2059 - 720000.01 SARA ALBERTS 659 FREDERICK ST 03/26/08 183.30 BANKRUPTCY 2054 - 370000.02 MIKE BEYER 1700 CEDAR ST 03/28/08 75.46 BANKRUPTCY 2051 - 235000.02 LORI LEROY 615 W MURDOCK AVE 03/31/08 197.22 BANKRUPTCY 1016 - 465000.01 JAY KOEPKE 1651 IOWA ST 04/01/08 62.06 BANKRUPTCY 1002 - 810000.02 RAYMOND ROSS 117 W SOUTH PARK AVE 04/02/08 291.62 BANKRUPTCY 2118 - 094000.00 JAMES FIELDER 1042 E SUNNYVIEW RD 04/01/08 211.79 BANKRUPTCY 3104 - 830000.02 BILLY SISEMORE 2655 CHATHAM CT 04/09/08 156.91 BANKRUPTCY 3077 - 530000.03 DONALD RICE 312 ROSALIA ST 04/24/08 10.37 BANKRUPTCY 2118 - 094000.01 JAMES FIELDER 1042 E SUNNYVIEW RD 05/02/08 21.68 BANKRUPTCY 2047 - 945000.01 MICHAEL & LAURIE BURNS 2337 SHERIDAN ST 05/02/08 419.17 BANKRUPTCY 1037 - 159000.00 GAIL A BURNS 830 OSBORN AVE 05/09/08 10.36 BANKRUPTCY 3073 - 325000.00 BRUCE KOCH 1305 OTTER AVE 05/21/08 72.07 BANKRUPTCY 1022 - 060000.01 SALLY POMMERENING 629 W 8TH AVE 07/23/08 205.54 BANKRUPTCY 3081 - 895000.00 ERIK BARLOW 743 MT VERNON ST 08/01/08 506.01 BANKRUPTCY 3092 - 755000.03 JODI BAUR 1230 MONROE ST 07/08/08 363.61 BANKRUPTCY 3092 - 740000.01 AMY S WHEELER 1221 MONROE ST 08/04/08 288.64 BANKRUPTCY 3099 - 625000.00 LEROY RUEDINGER 317 STERLING AVE 08/22/08 463.13 BANKRUPTCY 3089 - 065000.01 JASON WENDT 332 HUDSON AVE 08/25/08 314.69 BANKRUPTCY 3094 - 355000.00 EDWARD KREJCHA 1017 BOWEN ST 09/04/08 302.03 BANKRUPTCY 3096 - 585000.02 PAUL GEST 1223 GROVE ST 09/30/08 393.46 BANKRUPTCY 2062 - 015000.02 SETH REID 415 AMHERST AVE 10/15/08 5.18 BANKRUPTCY 2118 - 005600.00 SUSAN CLEMENTS 1020 MACARTHUR RD 10/24/08 363.86 BANKRUPTCY 3099 - 660000.05 FRANK & JOY LARSEN 420 STERLING AVE 11/18/08 96.99 BANKRUPTCY $ 5,204.39 Storm Delinquent Accounts to be Written off as of December 31, 2009 E Account Name Address Date Amount Reason 3077 - 315000.00 DAN SCOTT 1332 WINNEBAGO AVE 01/14/08 $ 5.51 BANKRUPTCY 2060 - 485000.01 LEROY SHIPLEY 845 FRANKLIN ST 01/31/08 24.01 BANKRUPTCY 2059 - 720000.01 SARA ALBERTS 659 FREDERICK ST 03/26/08 31.76 BANKRUPTCY 2054 - 370000.02 MIKE BEYER 1700 CEDAR ST 03/28/08 32.17 BANKRUPTCY 2051 - 235000.02 LORI LEROY 615 W MURDOCK AVE 03/31/08 16.87 BANKRUPTCY 1016 - 465000.01 JAY KOEPKE 1651 IOWA ST 04/01/08 12.09 BANKRUPTCY 1002 - 810000.02 RAYMOND ROSS 117 W SOUTH PARK AVE 04/02/08 39.27 BANKRUPTCY 2118 - 094000.00 JAMES FIELDER 1042 E SUNNYVIEW RD 04/01/08 24.79 BANKRUPTCY 3502 - 002910.00 JAMES B & AMY K FIELDER 113 BALDWIN AVE 04/01/08 6.04 BANKRUPTCY 3104 - 830000.02 BILLY SISEMORE 2655 CHATHAM CT 04/09/08 28.56 BANKRUPTCY 3077 - 530000.03 DONALD RICE 312 ROSALIA ST 04/24/08 7.92 BANKRUPTCY 2118 - 094000.01 JAMES FIELDER 1042 E SUNNYVIEW RD 05/02/08 2.68 BANKRUPTCY 2047 - 945000.01 MICHAEL & LAURIE BURNS 2337 SHERIDAN ST 05/02/08 23.75 BANKRUPTCY 1037 - 159000.00 GAIL A BURNS 830 OSBORN AVE 05/09/08 3.76 BANKRUPTCY 3073 - 325000.00 BRUCE KOCH 1305 OTTER AVE 05/21/08 15.18 BANKRUPTCY 1022 - 060000.01 SALLY POMMERENING 629 W 8TH AVE 07/23/08 52.89 BANKRUPTCY 3081 - 895000.00 ERIK BARLOW 743 MT VERNON ST 08/01/08 59.58 BANKRUPTCY 3092 - 755000.03 JODI BAUR 1230 MONROE ST 07/08/08 53.96 BANKRUPTCY 3092 - 740000.01 AMY S WHEELER 1221 MONROE ST 08/04/08 40.37 BANKRUPTCY 3099 - 625000.00 LEROY RUEDINGER 317 STERLING AVE 08/22/08 61.71 BANKRUPTCY 3089 - 065000.01 JASON WENDT 332 HUDSON AVE 08/25/08 63.19 BANKRUPTCY 3094- 355000.00 EDWARD KREJCHA 1017 BOWEN ST 09/04/08 63.59 BANKRUPTCY 3096- 585000.02 PAUL GEST 1223 GROVE ST 09/30/08 68.38 BANKRUPTCY 2062 - 015000.02 SETH REID 415 AMHERST AVE 10/15/08 1.88 BANKRUPTCY 2118 - 005600.00 SUSAN CLEMENTS 1020 MACARTHUR RD 10/24/08 61.03 BANKRUPTCY 3099 - 660000.05 FRANK & JOY LARSEN 420 STERLING AVE 11/18/08 14.83 BANKRUPTCY $ 815.77