The URL can be used to link to this page

Home My WebLink About10. 18-123 MARCH 13, 2018 18-123 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: CANCEL OUTSTANDING CHECKS; WRITE OFF DELINQUENT AND UNCOLLECTIBLE ACCOUNTS.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 RESOLVED by the Common Council of the City of Oshkosh that because the checks on the attached exhibit "A" ($9,300.26) 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 each Account Number as follows: Acct. No. 0100-0908-6469-00000 ($17,010.40); and Acct. No. 0541-1810-6469-00000 ($558.24); and Acct. No. 0255-0610-6469-00000 ($41.80); and Acct. No. 0256-0256-6469-00000 ($205.00). 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", "E", "F", "G", and "H", with money for the purposes appropriated from each Account Number as follows: Acct. No. 0541-1890-6469-08903 ($4,419.37); and Acct. No. 0551-1950-6469-00000 ($4,009.77); and Acct. No. 0561-2050-6469-00000 ($1,546.98). f .N SCK � "fit Oshkosh MEMORANDUM TO: Honorable Mayor and Members of the Common Council FROM: Trena Larson, Director of Finance DATE: March 07, 2018 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, 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 $9,300.26 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. 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 -Offs - This recommendation includes $17,815.44 of receivables from 2016 through 2017. 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 -Offs - This recommendation includes a total of $9,976.12 receivables from 2016- $7,960.73 & 2017- $2,015.39. 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, E, F, G, and H). 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, Approved: cyrena lareyon � fz,_* Trena Larson Mark Rohloff Director of Finance City Manager EXHIBIT A OUTSTANDING CHECK LISTING AS OF DECEMBER 2016 FOR PAYROLL AND PAYABLES PAYROLL ACCOUNT OUTSTANDING CHECKS AS OF MARCH 8, 2018 Check # ACCOUNTS PAYABLE OUTSTANDING CHECKS AS OF MARCH 8, 2018 Check # Issue Date Payable to Amount 198656 1/8/2016 ROBERT MCKAY $ 21.53 198683 1/8/2016 BRUCE/NANCY ROUNDS 44.82 198795 1/15/2016 SARAH FAIR 10.00 198968 1/22/2016 DAVID BUSCH 10.00 199317 1/29/2016 XACT RESTORATION 8.00 199407 2/5/2016 SCOTT POCKAT 17.36 199477 2/12/2016 JOEL GRIFFIN 3.22 199500 2/12/2016 ROCCO/MICHELLE MARCHIONDI 9.27 199718 2/25/2016 A H S G R 35.00 199934 3/4/2016 FREDERICK RUDY 11.00 200358 4/1/2016 BONNIE FREEMAN 5.00 200748 4/22/2016 JUSTIN GIERACH 32.40 200932 4/29/2016 FREDERICK RUDY 11.00 201635 5/27/2016 PEPSI COLA BOTTLING 8,231.24 202235 7/1/2016 MICHAEL DAY PRINTING 36.00 202332 7/1/2016 HOLLY VIGUS WHITE 10.00 202979 8/5/2016 ANGELA TENNIS 65.00 203024 8/11/2016 NICOLE BREY 3.20 203383 8/26/2016 RYAN RACETTE 180.87 203618 9/9/2016 VERVE A CREDIT UNION 128.45 204194 10/14/2016 ALEX BOYER 9.00 204195 10/14/2016 JANE BRATH 10.00 204321 10/14/2016 STRAVELERS SPORT CTR 7.00 204341 10/14/2016 VALERIA VILLALOBOS 20.00 204443 10/21/2016 GABRIELLE SCHUMACHER 3.28 204497 10/26/2016 WI TAXPAYERS ALLIANCE 3295 204550 10/31/2016 NICHOLAS INDERDAHL 4.15 204584 10/31/2016 DENISE SEARIGHT 10.00 204835 11/18/2016 KECIA BAUMAN 10.00 204840 11/18/2016 BETTER HOME HEATING 16.00 204881 11/18/2016 MAINUE KHANG 8.78 205033 11/23/2016 NEW YORK NAIL BAR 26.16 205136 12/2/2016 CHARLES AKINLEYE 15.00 205149 12/2/2016 ROGER CUTTS 20.00 205581 12/30/2016 JIM CAHILL 40.00 Subtotal - Payables $ 9,105.68 PAYROLL ACCOUNT OUTSTANDING CHECKS AS OF MARCH 8, 2018 Check # Issue Date Payable to Amount 606995 2/24/2016 $ 112.38 607483 6/1/2016 3.49 607492 6/1/2016 3.58 607820 8/24/2016 24.71 608020 11/2/2016 50.42 Subtotal - Payroll $ 194.58 2016 Check Cancellations $ 9,300.26 EXHIBIT B Customer ID Customer Name Customer Address Bill Year Bill Number Bill Date Charge Code Original Billed Total Due 121490 MITCHELL ROZENIA 934 JEFFERSON ST OSHKOSH WI 54901 2016 35269 02/18/2016 REINST $217.22 $217.22 121496 CULVER KANDACE 1220 N SAWYER ST OSHKOSH WI 54902 2016 35299 02/27/2016 PROPDM $11,307.95 $11,307.95 121500 KITZ JOHN M 1333 WALNUT ST OSHKOSH WI 54901 2016 35374 03/12/2016 REINST $341.02 $341.02 121506 EVANS CHANDRA 1122 N MAIN ST OSHKOSH WI 54901 2016 35450 03/23/2016 PROPDM $2,535.64 $2,535.64 122010 XTREME AIR 2512 NW 2ND AVE BOCA RATON FL 33431 2016 37974 10/22/2016 MISC $1,491.00 $1,491.00 140 ELSWORTH BRITTNI 251 W RIPPLE AVE OSHKOSH WI 54902 2016 40201 12/14/2016 SIGN $237.22 $237.22 141 VANBUSKIRK ARTHUR 1413 OREGON ST OSHKOSH WI 54902 2016 40202 12/14/2016 SIGN $98.01 $98.01 395 HARMSEN AMBIR 1327 WESTERN AVE WATERTOWN WI 53094 2016 40611 12/30/2016 SIGN $159.10 $159.10 518 BILLINGTON THERESA 7431 STATE RD 91 OMRO WI 54963 2016 40809 12/31/2016 SIGN $40.95 $40.95 844 SOME ANAANOU 835 MERRITT AVE APT 202 OSHKOSH WI 549021130 2017 41149 03/02/2017 PROPDM $954.77 $954.77 1966 ROBERTS KYLE 1036 IDA ST MENASHA WI 54952 2017 43069 07/15/2017 SIGN $183.67 $183.67 2143 ANDERSON KEANNA 418 MERRITT AVE OSHKOSH WI 54901 2017 43566 08/13/2017 RTZFEE $41.80 $41.80 2143 ANDERSON KEANNA 418 MERRITT AVE OSHKOSH WI 54901 2017 43566 08/13/2017 TAX $2.09 $2.09 2177 RODNEY'S BBQ 258 W 8TH ST OSHKOSH WI 54902-5926 2017 43687 08/16/2017 TUENGT $175.00 $175.00 2375 BIG D'S SANDWICH STAND 1016 OREGON ST OSHKOSH WI 54902 2017 44156 09/11/2017 TUENGT $30.00 $30.00 $17,815.44 $17,815.44 EXHIBIT C Water Delinquent Accounts to be Written off as of December 31, 2017 Account Name Address Date Amount Reason 1012-240000.00 458 W 6TH AVE 08/08/16 36.31 BANKRUPTCY 1022-915000.00 1079 W 9TH AVE 12/12/2016 39.26 BANKRUPTCY 1026-895000.01 706 W 11TH AVE 2/17/2016 20.67 BANKRUPTCY 1026-920000.02 717 W 11TH AVE 1/26/2016 4.32 BANKRUPTCY 1026-920000.03 717 W 11TH AVE 1/26/2016 72.94 BANKRUPTCY 1026-935000.10 726 W 11TH AVE 4/20/2016 49.91 BANKRUPTCY 1031-765000.01 526 W 14TH AVE 3/2/2016 320.96 BANKRUPTCY 1033-427200.01 908 GEORGIA ST 3/23/2016 137.25 BANKRUPTCY 2047-380000.02 1333 W BENT AVE 4/6/2016 316.39 BANKRUPTCY 2052-272000.01 1191 FARMINGTON AVE 10/20/2016 205.33 BANKRUPTCY 2117-170400.02 3865 PURPLE CREST DR 2/29/2016 691.29 BANKRUPTCY 3081-600000.02 528 MT VERNON ST 2/5/2016 2.18 BANKRUPTCY 3081-600000.04 528 MT VERNON ST 2/5/2016 112.05 BANKRUPTCY 3084-565000.01 562 MONROE ST 11/7/2016 390.00 BANKRUPTCY 3087-375000.00 551 BOWEN ST 6/16/2016 328.71 BANKRUPTCY 3090-745000.05 303 OXFORD AVE 3/1/2016 476.25 BANKRUPTCY 3090-945000.02 326 E LINCOLN AVE 7/6/2016 320.40 BANKRUPTCY 3099-280000.01 1419 BALDWIN AVE 7/14/2016 13.61 BANKRUPTCY $3,537.83 EXHIBIT D Sewer Delinquent Accounts to be Written off as of December 31, 2017 Account Name Address Date Amount Reason 1012-240000.00 458 W 6TH AVE 08/08/16 28.71 BANKRUPTCY 1022-915000.00 1079 W 9TH AVE 12/12/2016 31.09 BANKRUPTCY 1026-895000.01 706 W 11TH AVE 2/17/2016 17.39 BANKRUPTCY 1026-920000.02 717 W 11TH AVE 1/26/2016 3.72 BANKRUPTCY 1026-920000.03 717 W 11TH AVE 1/26/2016 57.40 BANKRUPTCY 1026-935000.10 726 W 11TH AVE 4/20/2016 88.56 BANKRUPTCY 1031-765000.01 526 W 14TH AVE 3/2/2016 265.38 BANKRUPTCY 1033-427200.01 908 GEORGIA ST 3/23/2016 113.02 BANKRUPTCY 2047-380000.02 1333 W BENT AVE 4/6/2016 267.12 BANKRUPTCY 2052-272000.01 1191 FARMINGTON AVE 10/20/2016 167.12 BANKRUPTCY 2117-170400.02 3865 PURPLE CREST DR 2/29/2016 562.47 BANKRUPTCY 3081-600000.02 528 MT VERNON ST 2/5/2016 1.79 BANKRUPTCY 3081-600000.04 528 MT VERNON ST 2/5/2016 78.29 BANKRUPTCY 3084-565000.01 562 MONROE ST 11/7/2016 382.77 BANKRUPTCY 3087-375000.00 551 BOWEN ST 6/16/2016 423.43 BANKRUPTCY 3090-745000.05 303 OXFORD AVE 3/1/2016 395.06 BANKRUPTCY 3090-945000.02 326 E LINCOLN AVE 7/6/2016 283.40 BANKRUPTCY 3099-280000.01 419 BALDWIN AVE 7/14/20161 11.21 BANKRUPTCY $3,177.93 Storm Water Delinquent Accounts to be Written off as of December 31, 2017 - Account Name Address Date Amount Reason 1012-240000.00 458 W 6TH AVE 08/08/16 35.42 BANKRUPTCY 1022-915000.00 1079 W 9TH AVE 12/12/2016 23.31 BANKRUPTCY 1026-895000.01 706 W 11TH AVE 2/17/2016 13.51 BANKRUPTCY 1026-920000.02 717 W 11TH AVE 1/26/2016 1.54 BANKRUPTCY 1026-920000.03 717 W 11TH AVE 1/26/2016 42.47 BANKRUPTCY 1026-935000.10 726 W 11TH AVE 4/20/2016 38.62 BANKRUPTCY 1031-765000.01 526 W 14TH AVE 3/2/2016 87.97 BANKRUPTCY 1033-427200.01 908 GEORGIA ST 3/23/2016 31.51 BANKRUPTCY 2047-380000.02 1333 W BENT AVE 4/6/2016 95.85 BANKRUPTCY 2052-272000.01 1191 FARMINGTON AVE 10/20/2016 70.75 BANKRUPTCY 2117-170400.02 3865 PURPLE CREST DR 2/29/2016 139.92 BANKRUPTCY 3081-600000.02 528 MT VERNON ST 2/5/2016 0.35 BANKRUPTCY 3081-600000.04 528 MT VERNON ST 2/5/2016 89.91 BANKRUPTCY 3084-565000.01 562 MONROE ST 11/7/2016 231.42 BANKRUPTCY 3087-375000.00 551 BOWEN ST 6/16/2016 109.73 BANKRUPTCY 3090-745000.05 303 OXFORD AVE 3/1/2016 102.16 BANKRUPTCY 3090-945000.02 326 E LINCOLN AVE 7/6/2016 119.08 BANKRUPTCY 3099-280000.01 419 BALDWIN AVE 7/14/2016 11.45 BANKRUPTCY $1,244.97 EXHIBIT F Water Delinquent Accounts to be Written off as of December 31, 2017 Account Name Address Date Amount Reason 2051-580000.00 1938 PLYMOUTH ST 4/5/2017 205.53 BANKRUPTCY 2064-595000.00 209 W NEW YORK AVE 4/24/2017 279.18 BANKRUPTCY 2067-010000.01 8 W LINWOOD AVE 3/23/2017 25.07 BANKRUPTCY 3090-095000.03 1519 E IRVING AVE 1 3/22/20171 371.76 1BANKRUPTCY $881.54 EXHIBIT G Sewer Delinquent Accounts to be Written off as of December 31, 2017 Account Name Address Date Amount Reason 2051-580000.00 1938 PLYMOUTH ST 4/5/2017 259.39 BANKRUPTCY 2064-595000.00 209 W NEW YORK AVE 4/24/2017 233.61 BANKRUPTCY 2067-010000.01 8 W LINWOOD AVE 3/23/2017 21.58 BANKRUPTCY 3090-095000.03 519 E IRVING AVE 3/22/2017 317.26 BANKRUPTCY I*1:1I'll*an Storm Water Delinquent Accounts to be Written off as of December 31, 2017 Account Name Address Date Amount Reason 2051-580000.00 1938 PLYMOUTH ST 4/5/2017 67.86 BANKRUPTCY 2064-595000.00 209 W NEW YORK AVE 4/24/2017 104.77 BANKRUPTCY 2067-010000.01 8 W LINWOOD AVE 3/23/2017 12.27 BANKRUPTCY 3090-095000.03 1519 E IRVING AVE 1 3/22/20171 117.11 BANKRUPTCY