Proposed Resolution No. R26-165- Authorization to Reduce Allowance for Uncollectible Accounts and Accounts Receivable for FY2026 Write-Off Process.
Staff recommends approval of Proposed Resolution No. R26-165.
In accordance with section 95.11, Florida Statutes, the City has a four-year period to collect outstanding debts. The receivables identified in this resolution have exceeded that timeframe and are now deemed uncollectible. As such, staff recommends reducing the allowance for uncollectible accounts and the corresponding accounts receivable balances for a total amount of $1,486,389.62, as follows:
City Clerk: $9,906.11
Fire Department - ALS: $1,071,731.89
Fire Department - Special Detail: $4,650.00
Fire Department - Fire Inspections: $75,545.00
Police Department: $20,342.50
Solid Waste Department: $2,650.00
Utilities Department: $118,883.92
Other: $161,696.94
Efforts to collect these outstanding amounts have been fully exhausted. The City establishes an annual allowance for uncollectible accounts based on the overall outstanding receivables. Therefore, this write-off will have no impact on the City’s financial statements.
It is important to note that this action is a financial accounting process and does not eliminate the legal obligation of the debt. The City will continue to pursue any recovery opportunities as they arise. Furthermore, individuals or businesses with written-off accounts will be required to settle outstanding balances before conducting future business with the City.
This action does not affect any City programs or services.
City Clerk Office: ALLOW-UNCOLL RECVBL – 001-0000-117.01-00
AR MISCELLANEUS – 001-0000-115.01-00
Police Department: ALLOW-UNCOLL RECVBL – 001-0000-117.01-00
AR POLICE DETAIL – 001-0000-115.20-00
Fire Department: ALLOW-UNCOLL FIRE INSP – 001-0000-117.25-00
ALLOW-UNCOLL ALS – 001-0000-117.27-00
AR FIRE INSPECTIONS – 001-0000-115.25-00
AR ALS – 001-0000-115.26-00
Solid Waste Fund: ALLOW-UNCOLL RECVBL – 431-0000-117.01-00
AR GARBAGE – 431-0000-115.10-00
Utilities Department: ALLOW-UNCOLL RECVBL – 401-0000-117.01-00
ALLOW-UNCOLL W&S RECVBL – 401-0000-117.12-00
AR – 401-0000-115.01-00
AR - W & S – 401-0000-115.12-00
AR - STORMWATER – 401-0000-115.14-00
AR - UT TAX – 401-0000-115.16-00
Other: ALLOW-UNCOLL RECVBL – 001-0000-117.01-00
AR: – 001-0000-115.21-00
There is no fiscal impact. The proposed write-off amounts have already been included in the City’s allowance for uncollectible accounts on the financial statements. This was anticipated as part of the ERP conversion to Workday. To help clean the balance sheet as we migrate over to Workday.