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BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
DATE: September 2, 2014
TO: Honorable Chairman and Members of the Board
FROM: Jeff Littrell
SUBJECT: Annual Write Off of Accounts Deemed Uncollectible
DEPARTMENT: Water and Sewer
BCC DISTRICT: ALL
STATEMENT OF ISSUE: OCWS staff requests BCC approval for the annual write off of
accounts deemed uncollectible
BACKGROUND: The employees of Okaloosa County Water and Sewer System have worked
diligently at collecting past due final bills. However, there comes a time each year when we
must adjust the accounts to reflect estimated "uncollectibles". The past policy of the County is to
write off the accounts that are past due more than twelve months, which in this instance is
through September 30, 2012. The attempt to collect by the water and sewer department is an
ongoing process. The Collection Bureau of Fort Walton Beach, Inc. has been contracted to assist
in the collection of terminated accounts 60 days past due. The attached letter from Jodi Gates,
Financial Services Manager for the Clerk of Circuit Court, addresses the past policy of the Board
of County Commissioners. As stated in her letter, the current balance of accounts receivable for
to be written off for FY2012 as of September 30, 2013 was $240,167.64. The updated amount
after further collections since September 30, 2012 is $186,487.56 (See attached report). The
write-off will represent approximately 80% of water and sewer fees and approximately 20% will
represent third party payments collected by water and sewer. Therefore, for FY2012 the actual
write-off for water and sewer will be approximately $149,992.88 and the third party payments
will be approximately $36,494.68. The FY2012 operating revenue budget exceeded $26 million
dollars. Therefore, the total estimated uncollectible amount is equal to 0.72% of the annual
operating budgeted revenue.
OPTIONS: Approve or deny.
RECOMMENDATIONS: OCWS staff recommend that the Board of County Commissioners
authorize the write off of delinquent accounts in the amount of $186,487.56.
RECOMMENDED BY:
APPROVED BY:
Ernie Padgett, County Administrator