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Home My WebLink About11. 17-100 MARCH 14, 2017 17-100 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: CANCEL OUTSTANDING CHECKS; WRITE OFF DELINQUENT AND UNCOLLECTIBLE ACCOUNTS. INITIATED BY: DEPARTMENT OF FINANCE BE IT RESLOVED by the Common Council of the City of Oshkosh that because the checks on the attached exhibit "A" ($1,068.62) have been outstanding for more than twelve months, the proper City officials are hereby authorized to notify Associated Bank of Oshkosh to stop payment on these checks and to credit the appropriate accounts the proper amounts. BE IT FURTHER RESOLVED that the proper City officials are hereby authorized to write off, for accounting purposes only, the attached general accounts receivable, exhibit "B", with money for this purpose appropriated from Account No. 100-0908-6469- 00000 Tax Refund and Bad Debt, ($2,401.93). BE IT FURTHER RESOLVED that the proper City Officials are hereby authorized to write off, for accounting purposes only the attached water, sewer, and storm water utility accounts receivable, exhibit "C", "D" and "E", with money for the purposes appropriated from each Account Number as follows: Acct. No. 541-1890-6469-08903 ($5,937.03); and Acct. No. 551-1950-6469-00000 ($4,778.07); and Acct. No. 561-2050-6469-00000 ($2,027.66). TO: Honorable Mayor and Members of the Common Council FROM: Trena Larson, Director of Finance DATE: March 07, 2017 RE: Cancel Outstanding Checks / Write -Off Delinquent & Uncollectible Accounts BACKGROUND As part of the year-end process, staff reviews outstanding checks, past due accounts receivables, and bankruptcy accounts; and requests that Council approve the following: o Cancel outstanding accounts payable and payroll checks that were issued more than 1 year ago, and up to 2 years ago, i.e. the request in 2017 is to cancel checks that were issued in 2015 or prior, o Adjust our accounting records to reflect the likelihood that we may not collect past due receivables (various purposes), and o Write-off bankruptcies. ANALYSIS This is an annual process that is completed to maintain current and accurate records. The details for each section are as follows: Cancel Outstanding Checks — Per the detailed sheets, this recommendation includes $1,068.62 of combined accounts payable, payroll, and miscellaneous checks. Please note that it is very possible / likely that a substantial 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, I do review the list and staff makes contact with those payees with outstanding check amounts greater than $100.00, as these are the ones that likely would not have gotten held up in the federal banking systems. Also, if at any time in the future any of the checks are presented for payment, the City will honor them (Exhibit A). Finance Director, Trena Larson City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 http://www.ci.oshkosh.wi.us Delinquent Invoice Write -O f's - This recommendation includes $2,401.93 of receivables from 2014 through 2015. It is the City's policy to adjust our accounting records to reflect the likelihood that these receivables may not be collectible. This is an accounting entry only and does not relinquish the obligor of the debt as collection efforts are still taking place on these accounts (Exhibit B). Bankruptcy Write-Of's - This recommendation includes $12,742.76 receivables from 2015. These are amounts that have been discharged through bankruptcy proceedings. Once the Utility is notified of the discharge by the courts, these amounts are no longer collectible; therefore need to be written off (Exhibit C, D, and E). FISCAL IMPACT The 'Cancel Outstanding Checks' item increases the City's cash position, while the 'Bankruptcy Write- Off's' item reduces the cash position of each of the respective utilities. However, the 'Delinquent Invoice Write -Offs' item will not change the City's cash position. Rather, this 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. Respectfully Submitted, J was ,Lave on Trena Larson Approved: Mark Rohloff Director of Finance City Manager OUTSTANDING CHECK LISTING AS OF DECEMBER 2015 FOR PAYROLL AND PAYABLES- EXHIBIT A ASSOCIATED PAYABLES ACCOUNT ACCOUNTS PAYABLE OUTSTANDING CHECKS AS OF DECEMBER, 2015 Check # Issue Date Payable to Amount Purpose 191735 1/16/2015 Delores Kratz Madden $ 16.98 Tax Overpayment Refund 191766 1/16/2015 Neighborhood Devil Properties 6.65 Tax Overpayment Refund 191843 1/16/2015 James Woerpel 15.98 Tax Overpayment Refund 191920 1/23/2015 Ruby Maynard 20.00 Parking Ticket Refund 192339 2/13/2015 Saul or Heather Meyer 15.62 Tax Overpayment Refund 192410 2/19/2015 Bottlers of Pepsi Cola 20.00 Tax Overpayment Refund 192581 2/26/2015 ECWPIA 80.00 Conference Registration 192600 2/26/2015 Brandon Howell 25.00 Refund Police Exam 192858 3/12/2015 Premium Title Services 29.22 Water Final Bill Refund 193140 3/26/2015 Safeguard Prop Mgmnt 20.00 Duplicate Payment Refund 193259 4/10/2015 Appleton Police Explorers 170.00 Conference Registration 193512 4/23/2015 Amy Bubnil 10.80 Water Final Bill Refund 193982 5/15/2015 Schmitt Title 47.07 Water Final Bill Refund 194455 6/11/2015 Clint Fettig 7.31 Expense Reimbursement 194633 6/19/2015 Morgan Lowney 10.00 Reimbursement Workers Permit 194634 6/19/2015 Hannah Mackenzie 69.95 Bartender License Refund 195575 8/7/2015 Bergstrom of the Fox Valley 18.00 Parking Ticket Refund 195635 8/7/2015 Cassandra Lepak 10.00 Parking Ticket Refund 195647 8/7/2015 Hamilton Hien Phuong NGO 10.00 Parking Ticket Refund 195651 8/7/2015 Lucas Olson 10.00 Parking Ticket Refund 195688 8/7/2015 Hien Hoang Thu Troung 10.00 Parking Ticket Refund 195732 8/14/2015 Patrick Dodge 10.00 Parking Ticket Refund 195758 8/14/2015 Tyler Hawkins 10.00 Parking Ticket Refund 195785 8/14/2015 Keenan Lumby 10.00 Parking Ticket Refund 195792 8/14/2015 Jennifer Mauer 18.00 Parking Ticket Refund 195797 8/14/2015 Tabetha Moore 10.00 Parking Ticket Refund 195811 8/14/2015 Bradley Olson 10.00 Parking Ticket Refund 195820 8/14/2015 Joshua Pierre 10.00 Parking Ticket Refund 195869 8/14/2015 Ryan Wilson 5.00 Parking Ticket Refund 196601 9/25/2015 Nick Twig 7.94 Water Final Bill Refund 196689 9/25/2015 Waukau Creek LLC 7.36 Water Final Bill Refund 197414 11/5/2015 Lori E Olsen 10.00 Parking Ticket Refund 197482 11/12/2015 Jonathan Contreras 10.00 Parking Ticket Refund 197665 11/20/2015 Judy Rae Burton 125.00 Refund Fee 198068 12/4/2015 UWO-Oshcapella 50.00 BID Event Performer 198117 12/4/2015 Wi Dept of Revenue 10.10 Water Final Bill Refund 198402 12/23/2015 Guy Li Home LLC 74.89 Tax Overpayment Refund 198497 12/30/2015 Austin or Laura Dowdy 8.79 Tax Overpayment Refund Subtotal - Payables $ 1,009.66 ASSOCIATED PAYROLL ACCOUNT PAYROLL ACCOUNT OUTSTANDING CHECKS AS OF DECEMBER, 2015 Check # Issue Date Payable to Amount Department 606707 6/5/2015 Morgan Lowney $ 3.42 pool/ sent Itr 4-28 Subtotal - Payroll $ 3.42 MISCELLANOUS CHECKING ACCOUNTS check # General - Manual Check 17022 08/31/15 Hamill & Hoop man $ 20.00 Witness Fee Workers Comp Check 10047 03/13/13 Gary Sagmeister $ 35.54 Flex Reimbursement 2015 Check Cancellations $ 1,068.62 ACCOUNTS RECEIVABLE TO BE WRITTEN OFF AS OF DECEMBER 31, 2015 (EXHIBIT B) ALISSA BROWN 31884 12/16/14 1,941.19 Accident Repair Electric Placed for Collections ALLISON SALZER 33137 6/3/15 90.00 Wedding/take down Parks No Activity CHARLES WARE 34606 10/8/15 370.74 Accident Repair -fire hyd Water No Activity $ 2,401.93 Water Delinquent Accounts to be Written off as of December 31, 2016 - EXHIBIT C Account Address Date Amount Reason 1004-030000.02 2312 DOTY ST 7/28/2015 415.92 BANKRUPTCY 1009-595000.01 1828 HUBBARD ST 3/5/2015 145.37 BANKRUPTCY 1019-810000.00 1234 W 5TH AVE 11/18/2015 951.44 BANKRUPTCY 1020-199200.03 1757 W 5TH AVE 9/14/2015 39.70 BANKRUPTCY 1022-710000.00 916 W 9TH AVE 8/5/2015 306.19 BANKRUPTCY 1028-266000.05 1711 WITZEL AVE 6/25/2015 113.93 BANKRUPTCY 1028-267000.09 1723 WITZEL AVE 6/25/2015 72.59 BANKRUPTCY 1032-735000.02 433 W 16TH AVE 9/28/2015 578.86 BANKRUPTCY 1033-245000.01 1824 MICHIGAN ST 6/1/2015 221.54 BANKRUPTCY 2043-478000.01 1013 ADAMS AVE 8/28/2015 411.82 BANKRUPTCY 2045-240000.01 255 N LARK ST 4/28/2015 413.88 BANKRUPTCY 2054-790000.01 1707 LIBERTY ST 7/8/2015 402.81 BANKRUPTCY 2063-700000.03 1622 JACKSON ST 4/2/2015 19.72 BANKRUPTCY 2068-645000.03 114 W BENT AVE 4/28/2015 285.03 BANKRUPTCY 3078-600000.04 408 MERRITT AVE 9/8/2015 737.83 BANKRUPTCY 3081-384000.01 4 HURON AVE 8/11/2015 277.14 BANKRUPTCY 3083-320000.00 1234 EASTMAN ST 11/24/2015 240.57 BANKRUPTCY 3090-785000.00 325 OXFORD AVE 10/20/2015 195.79 BANKRUPTCY 3097-820000.01 1615 NORTHPOINT ST 6/1/2015 106.90 BANKRUPTCY $5,937.03 Sewer Delinquent Accounts to be Written off as of December 31, 2016 - EXHIBIT D Account Address Date Amount Reason 1004-030000.02 2312 DOTY ST 7/28/2015 331.39 BANKRUPTCY 1009-595000.01 1828 HUBBARD ST 3/5/2015 114.46 BANKRUPTCY 1019-810000.00 1234 W 5TH AVE 11/18/2015 771.38 BANKRUPTCY 1020-199200.03 1757 W 5TH AVE 9/14/2015 31.17 BANKRUPTCY 1022-710000.00 916 W 9TH AVE 8/5/2015 242.92 BANKRUPTCY 1028-266000.05 1711 WITZEL AVE 6/25/2015 86.37 BANKRUPTCY 1028-267000.09 1723 WITZEL AVE 6/25/2015 56.75 BANKRUPTCY 1032-735000.02 433 W 16TH AVE 9/28/2015 466.88 BANKRUPTCY 1033-245000.01 1824 MICHIGAN ST 6/1/2015 175.13 BANKRUPTCY 2043-478000.01 1013 ADAMS AVE 8/28/2015 330.37 BANKRUPTCY 2045-240000.01 255 N LARK ST 4/28/2015 334.94 BANKRUPTCY 2054-790000.01 1707 LIBERTY ST 7/8/2015 324.19 BANKRUPTCY 2063-700000.03 1622 JACKSON ST 4/2/2015 14.86 BANKRUPTCY 2068-645000.03 114 W BENT AVE 4/28/2015 229.11 BANKRUPTCY 3078-600000.04 408 MERRITT AVE 9/8/2015 597.34 BANKRUPTCY 3081-384000.01 4 HURON AVE 8/11/2015 221.13 BANKRUPTCY 3083-320000.00 1234 EASTMAN ST 11/24/2015 188.16 BANKRUPTCY 3090-785000.00 325 OXFORD AVE 10/20/2015 158.60 BANKRUPTCY 3097-820000.01 1615 NORTHPOINT ST 6/1/2015 102.92 BANKRUPTCY $4,778.07 Storm Water Delinquent Accounts to be Written off as of December 31, 2016 - EXHBIT E Account Address Date Amount Reason 1004-030000.02 2312 DOTY ST 7/28/2015 143.31 BANKRUPTCY 1009-595000.01 1828 HUBBARD ST 3/5/2015 82.17 BANKRUPTCY 1019-810000.00 1234 W 5TH AVE 11/18/2015 199.18 BANKRUPTCY 1020-199200.03 1757 W 5TH AVE 9/14/2015 23.28 BANKRUPTCY 1022-710000.00 916 W 9TH AVE 8/5/2015 141.90 BANKRUPTCY 1028-266000.05 1711 WITZEL AVE 6/25/2015 75.76 BANKRUPTCY 1028-267000.09 1723 WITZEL AVE 6/25/2015 52.77 BANKRUPTCY 1032-735000.02 433 W 16TH AVE 9/28/2015 160.96 BANKRUPTCY 1033-245000.01 1824 MICHIGAN ST 6/1/2015 114.32 BANKRUPTCY 2043-478000.01 1013 ADAMS AVE 8/28/2015 139.85 BANKRUPTCY 2045-240000.01 255 N LARK ST 4/28/2015 92.43 BANKRUPTCY 2054-790000.01 1707 LIBERTY ST 7/8/2015 121.55 BANKRUPTCY 2063-700000.03 1622 JACKSON ST 4/2/2015 20.30 BANKRUPTCY 2068-645000.03 114 W BENT AVE 4/28/2015 89.54 BANKRUPTCY 3078-600000.04 408 MERRITT AVE 9/8/2015 170.69 BANKRUPTCY 3081-384000.01 4 HURON AVE 8/11/2015 94.66 BANKRUPTCY 3083-320000.00 1234 EASTMAN ST 11/24/2015 153.53 BANKRUPTCY 3090-785000.00 1325 OXFORD AVE 10/20/2015 60.651 BANKRUPTCY 3097-820000.01 11615 NORTHPOINT ST 1 6/1/20151 90.811 BANKRUPTCY $2,027.66