HomeMy WebLinkAbout06-26-17 City Commission Packet Materials - C2. Write-Offs of Stale-Dated Checks and Accounts Receivable
Commission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Brian LaMeres, City Controller
Anna Rosenberry, Assistant City Manager SUBJECT: Request for authorization to write off stale-dated Accounts Payable Checks
and uncollectible Miscellaneous Accounts Receivable from the City’s
general accounting ledger.
MEETING DATE: June 26, 2017
AGENDA ITEM TYPE: Consent
RECOMMENDATION: The City Commission grants the request to write off from the City’s general accounting ledger the following items:
• Stale-dated Accounts Payable checks issued by the City but never cashed by the recipient
• Miscellaneous Accounts Receivable billed by the City but never paid by the customer.
BACKGROUND: The Finance Department is presenting you with (1) an attached list of
stale-dated checks (Accounts Payable checks written by the City over a year ago which have not
been cashed by the recipient) and (2) an attached list of past-due miscellaneous accounts receivable billed by the City over a year ago but never paid.
Section 7-6-4303 MCA states that the City may cancel municipal warrants and checks written by
the City which have remained outstanding/un-cashed for a period of 1 year or longer.
Furthermore, external independent financial auditors recommend that the City writes off past due receivables owed to the City which have been outstanding for longer than 1 year.
Multiple attempts have been made to contact all of the parties involved, as the attachments
indicate. All amounts owed to the City are for non-utility billing consumption items which we
are unable to legally lien against the property. It is important to point out that the Commission’s action to write off these items will not preclude
the City from eventually collecting on these debts. Nor does the Commission’s action preclude
the holder of a stale check from ever being paid the amount they are due. The action by the
Commission will simply result in eliminating the effects of this stale activity from the City’s
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Balance Sheet. It essentially allows us to keep our records in order and in conformity with
Generally Accepted Accounting Principles, which is necessary for a successful financial audit.
UNRESOLVED ISSUES: As the attachments indicate, we have not been able to successfully
contact all of the parties involved and the issue of collection remains unresolved. However, the
Commission’s action to remove this stale activity from the City’s books does not mean that we
will discontinue our efforts to make contact.
ALTERNATIVES: As suggested by the City Commission.
FISCAL EFFECTS: The total of the stale checks to be cancelled and written off is $21,740.33. This amount will be reclassified to Abandoned Property (a liability) on the City’s balance sheet,
resulting in no fiscal change in the City’s Net Position. The total amount of Miscellaneous
Accounts Receivable to be written off is $3,033.79. This amount will be reclassified from
Accounts Receivable to Bad Debt Expense, an account which will then be closed out into Fund
Balance (or “Net Position”) at the end of the fiscal year, resulting in a $3,033.79 decrease in the City’s overall Net Position.
Attachments: List of items to be written off
Report compiled on: June 16, 2017
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Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Business Name / Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd SentOPERATING / DEMAND checking account160368 07/07/15 36.62$ Boyd Raquel 3177 Warbler Way Unit #3 Bozeman MT 59718 01/11/16 Returned160590 07/14/15 17.00$ Kilmurray Nicholas 763 Forest Glen Dr Unit C Bozeman MT 59718 01/11/16 03/24/16 05/05/16160687 07/14/15 22.06$ Williamson, Powhattan & Jordan Franklin 3882 Potosi St Bozeman MT 59718 01/11/16 Returned160703 07/21/15 181.40$ Stewart Peter 404 W Harrison St Bozeman MT 59715 01/11/16 03/24/16 05/05/16160767 07/21/15 167.50$ Flow OutsidePO Box 216 Bozeman MT 59771 01/11/16 Returned160920 07/21/15 12.58$ Valiton Kurt 1004 S Tracy Ave Bozeman MT 59715 01/11/16 03/24/16 05/05/16161249 08/04/15 100.00$ Hayner Deborah C 526 Clifden Dr Bozeman MT 59718 01/11/16 Returned161298 08/04/15 6,750.00$ National Flood Insurance Program 847 S Pickett St Alexanfria VA 22304 01/11/16 Returned161557 08/11/15 157.95$ Wiseman Cory & Carolyn 101 Gibson Dr Bozeman MT 59718 01/11/16 03/24/16 05/05/16161683 08/18/15 177.80$ Mueller Mark 1304 S Rouse Ave Bozeman MT 59715 01/11/16 Returned162131 09/09/15 129.00$ Bozeman & Beyond Adventures PO Box 216 Bozeman MT 59771 01/11/16 Returned162430 09/22/15 23.14$ Cunningham Kaitlin 1119 N Hunters Way Bozeman MT 59718 01/11/16 Returned162435 09/22/15 11.03$ Malallah Ahmad 2388 Milkhouse Ave Bozeman MT 59718 01/11/16 Returned162550 09/22/15 215.00$ Kim Un Hye 601 S Pine Butte Rd Bozeman MT 59718 01/11/16 Returned162669 09/22/15 12.58$ White Ed 1116 W Olive St Bozeman MT 59715 01/11/16 Returned162695 09/29/15 13.27$ Boulder Creek Construction Inc PO Box 4757 Bozeman MT 59772 01/11/16 Returned162805 09/29/15 520.76$ MVM Hotels7127 Hollister Ave Goleta CA 93117 01/11/16 Returned162835 09/29/15 21.48$ Rumpca Alex 2000 S Black Ave Bozeman MT 59715 01/11/16 Returned162838 09/29/15 72.29$ Sassar Ryan 1747 Ramona Ave Salt Lake City UT 84108 01/11/16 03/24/16 05/05/16163416 10/20/15 472.50$ Firewerks Fire Apparatus Repair 412 Dark Corner Rd Jacksboro TX 76458 01/11/16 Returned163565 10/27/15 67.35$ Anderson Emily 3908 Equestrian Ln Bozeman MT 59718 01/11/16 Returned163609 10/27/15 13.15$ Davis Mary Charles 1232 W Babcock St Trlr #1 Bozeman MT 59715 01/11/16 Returned163717 10/27/15 21.50$ Ryan John 905 E Missoula Ave Belgrade MT 59714 01/11/16 03/24/16 05/05/16163718 10/27/15 21.50$ Ryan Syndle 906 E Missoula Ave Belgrade MT 59714 01/11/16 03/24/16 Returned163944 11/03/15 7.95$ Schuyler Matt03/24/16 Returned164010 11/10/15 132.68$ CEM Sales & Services03/24/16 Returned164487 11/24/15 10.58$ Ziplain Sara L 318 N 20th Ave Bozeman MT 59718 03/24/16 05/05/16 10/31/16164903 12/15/15 8.00$ Dorow Zachary City of Bozeman Police Dept 03/24/16 05/05/16 10/31/16164913 12/15/15 8.17$ Fitzpatrick James 160 Andrea Dr Belgrade MT 59714 03/24/16 05/05/16 10/31/16165195 12/22/15 50.44$ Latif Quresh & Marka 1429 S 5th Ave Bozeman MT 59715 03/24/16 05/05/16 10/31/16165260 12/22/15 145.91$ Rimel John & Karen & Heather 4703 Rose St Bozeman MT 59718 03/24/16 Returned165444 12/22/15 75.72$ Gonzalez Wilson 20476 Karch Dr Bend OR 97702 03/24/16 05/05/16 10/31/16166275 01/12/16 41.04$ Hagmeier Katie03/24/16 Returned166958 02/02/16 150.00$ Wegner Tara 3168 Blackbird Dr Bozeman MT 59718 05/05/16 10/31/16 03/27/17166978 02/09/16 600.00$ Branson Home & Property Service167078 02/09/16 276.15$ Rodeway Inn167110 02/09/16 13.94$ Waller Investment Properties 5305 Rustling Oaks Ln McFarland WI 53558 05/05/16 10/31/16 03/27/17167155 02/17/16 14.16$ Cargill Kari 2810 Secor Ave Bozeman MT 59715 05/05/16 10/31/16 03/27/17167259 02/17/16 60.00$ Peccia Rylie167393 02/23/16 25.00$ Heart Beat Training Center821 29th Ave NE Great Falls MT 59404 05/05/16 10/31/16 03/27/17167441 02/23/16 75.00$ Hutchings Stephen167983 03/15/16 58.00$ Erickson Shawn168431 03/29/16 20.00$ Wilson-Greene Siobhan 124 S Yellowstone St Livingston MT 59047 05/05/16 10/31/16 03/27/17168632 04/07/16 47.66$ Bozarth Kevin M and Kari K 822 S 5th Ave Bozeman MT 59715 10/31/16 03/27/17 05/01/17168633 04/07/16 66.91$ Browning Joshus L and Linzy 2577 Foster Creek RD Belgrade MT 59714 10/31/16 03/27/17 05/01/17168659 04/12/16 3.22$ Svede LLC3691 Bridger Canyon RD Bozeman MT 59715 10/31/16 03/27/17 05/01/17169130 04/26/16 81.06$ Marsh Jason 414 S 15th Ave Bozeman MT 59715 10/31/16 03/27/17 05/01/17169181 04/26/16 56.33$ Slovenec Michael 821 N Grand Ave Bozeman MT 59715 10/31/16 03/27/17 05/01/17169622 05/10/16 20.00$ Robare Steven J 429 Indian Prairie Loop Victor MT 59875 10/31/16 03/27/17 05/01/17169928 05/24/16 125.00$ Hintz Patricia 1711 S 11th Ave #208 Bozeman MT 59715 10/31/16 03/27/17 05/01/17169969 05/24/16 250.00$ Montana Coroner Association PO Box 318 Hardin MT 59034 10/31/16 03/27/17 05/01/17170000 05/24/16 12.81$ Renaud Edward 83 Droulliard Bozeman MT 59718 10/31/16 03/27/17 05/01/17170077 06/01/16 9.31$ Arnold Forrest 907 W Villard St Bozeman MT 59715 10/31/16 03/27/17 05/01/17170147 06/01/16 25.00$ Laurel Glen Homeowners Association PO Box 3044 Bozeman MT 59772 10/31/16 03/27/17 05/01/17170456 06/08/16 42.87$ Handy Ty 30467 Country RD 149 Poplar MT 59255 10/31/16 03/27/17 05/01/17170538 06/14/16 122.16$ Hubbard Craig A and Debra J 3807 Cascade ST Bozeman MT 59718 10/31/16 03/27/17 05/01/17170656 06/14/16 35.53$ Aloyuny Hesham 108 S Yellowstone Ave Unit 1 Bozeman MT 59718 10/31/16 03/27/17 05/01/17Letters Sent12
Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Business Name / Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd SentLetters Sent170723 06/14/16 42.87$ Hess Tyrel 313 S Montana Ave Miles City MT 59301 10/31/16 03/27/17 05/01/17170733 06/14/16 28.19$ Jensen Meghan and Ken 709 E Main St Emmett ID 83617 10/31/16 03/27/17 05/01/17170860 06/21/16 2,100.00$ Alias Training and Security Services 2100 Mediterranean Ave- 173 Virginia Beach VA 23451 10/31/16 03/27/17 05/01/17170921 06/21/16 20.00$ Fortin Anita 1213 Crabapple ST Bozeman MT 59715 10/31/16 03/27/17 05/01/17171071 06/28/16 25.00$ Al-Kaisy Ahmed 169 Arcadia Lane Bozeman MT 59715 10/31/16 03/27/17 05/01/17171207 06/28/16 80.00$ Yellowstone Fly Fishing School 416 N 8th Livingston MT 59047 10/31/16 03/27/17 05/01/17Total 14,204.12$ PAYROLL bank account22632 08/28/15 54.50$ Andrews Joshua R 2109 W College St #201 Bozeman MT 59718 01/11/16 03/02/16 05/05/1622698 08/28/15 8.18$ Smith Shane 625 E Davis St Bozeman MT 59715 01/11/16 03/02/16 05/05/16Total 62.68$ MUNICIPAL COURT bank accountCheck # Date AmountAddress City State Zip 1st Sent 2nd Sent 3rd Sent11414 07/01/15 15.00$ Uda Michael John 7 W 6th Ave FL 4 Helena MT 59601 01/11/16 03/02/16 05/05/1611448 07/06/15 100.00$ Schirmer Jonathan 205 Pioneer Dr #88 Bozeman MT 59715 01/11/16 Returned11459 07/09/15 85.75$ Sehulster Ivy Jo 3348 S 28th Ave Bozeman MT 59718 01/11/16 03/02/16 05/05/1611462 07/09/15 50.00$ Alzahrani Riyad 1816 Remington Way #107 Bozeman MT 59715 01/11/16 03/02/16 Returned11478 07/09/15 167.50$ Schoper Jason Gregory 1203 N Spruce Ave Bozeman MT 59715 01/11/16 Returned11529 08/03/15 200.00$ Wicks Jared 5764 Royal Castle Las Vegas NV 89130 01/11/16 Returned11564 08/11/15 200.00$ Comstock Kathryn M 1030 Mary Rd Bozeman MT 59718 01/11/16 03/02/16 Returned11578 08/20/15 75.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 01/11/16 03/02/16 05/05/1611588 08/20/15 50.00$ Alzahrani Riyad 1816 Remington Way #107 Bozeman MT 59715 01/11/16 03/02/16 Returned11609 08/20/15 6.00$ CVS Pharmacy115 N 19th Ave Bozeman MT 59718 01/11/16 03/02/16 05/05/1611648 09/10/15 255.00$ Floerchinger Derek 919 W Alderson St Bozeman MT 59715 01/11/16 03/02/16 05/05/1611681 09/15/15 75.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 01/11/16 03/02/16 05/05/1611684 09/15/15 89.99$ Tidler Matthew 801 Mantle Dr Apt 2 Belgrade MT 59714 01/11/16 03/02/16 05/05/1611705 09/15/15 63.02$ Flanigan Keith Thomas 303 E Beall St Bozeman MT 59715 01/11/16 03/02/16 05/05/1611706 09/15/15 50.00$ Milkovich Isabel Amelie 2507 Lilly Dr Bozeman MT 59718 01/11/16 Returned11713 09/15/15 50.46$ Allison Woods 1420 N 19th Ave Bozeman MT 59715 01/11/16 Returned11742 09/24/15 10.00$ Swindle Julian Pendleton 523 N 22nd Ave Bozeman MT 59718 01/11/16 03/02/16 05/05/1611807 10/14/15 130.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 01/11/16 03/02/16 05/05/1611809 10/14/15 5.00$ Patterson Ulysses Freland 117 E Magnolia Dr Belgrade MT 59714 01/11/16 Returned11903 11/08/15 100.00$ Defrancis Gregory 880 Highlake Rd Sharon VT 05065 01/11/16 03/02/16 05/05/1611917 11/08/15 500.00$ Jia Xiaochao 105 Grant Chamberlain Dr Apt 2A Bozeman MT 59715 01/11/16 03/02/16 05/05/1611936 11/17/15 150.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 01/11/16 03/02/16 05/05/1611943 11/17/15 100.00$ Comstock Kathryn M 1030 Mary Rd Bozeman MT 59718 01/11/16 03/02/16 Returned11971 12/10/15 300.00$ Fettes Amber Lynn 317 M McKinley Rd Ottawa IL 61350 03/02/16 05/05/16 Returned11973 12/10/15 75.00$ Lenard Brendan James 702 Zieback St Rapid City SD 57703 03/02/16 05/05/16 10/31/1611981 12/10/15 20.00$ Breyer Birgit I PO Box 404 Bozeman MT 59771 03/02/16 Returned11986 12/29/15 20.00$ Cameron James Worthy 1705 Willow Way Bozeman MT 59715 03/02/16 05/05/16 10/31/1612037 01/14/16 200.00$ Comstock Katherin M 1030 Mary Rd Bozeman MT 59718 03/02/16 Returned12044 02/02/16 220.00$ Judisch Amanda Lynn 11503 Parsons Rd Manor TX 78653 03/02/16 05/05/16 10/31/1612056 02/02/16 132.88$ Grothjohn Christopher 553 W Shore Dr Belgrade MT 59714 03/02/16 05/05/16 Returned12069 02/08/16 115.00$ Comstock Katherin M 1030 Mary Rd Bozeman MT 59718 03/02/16 Returned12105 02/22/16 450.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 05/05/16 Returned12110 02/22/16 121.13$ Adams Chanel 5352 N Five Mile Rd Boise ID 83713 05/05/16 Returned12132 02/22/16 262.50$ McLaughlin Raymond 2220 W Main St #2 Bozeman MT 59718 05/05/16 Returned12168 03/28/16 165.00$ Strozzi Ryan Mitchell 330 Terrace St Marquette MI 49855 05/05/16 Returned12182 03/28/16 150.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 05/05/16 Returned12273 04/18/16 7.00$ O'Keefe Kevin Anthony 286 Indigo RD Bozeman MT 59718 10/31/16 03/27/17 05/01/1712294 05/06/16 50.00$ Hilger Emily 3811 Ravalli Apt D Bozeman MT 59718 10/31/16 Returned12320 05/13/16 5.00$ Noorlander Matthew 8021 Look Far Way Bozeman MT 59718 10/31/16 Returned12340 05/23/16 100.00$ Stiles Trevor Lee 315 West Main 1 Belgrade MT 59714 10/31/16 03/27/17 05/01/17Letters Sent13
Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Business Name / Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd SentLetters Sent12381 06/02/16 300.00$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 10/31/16 03/27/17 05/01/1712389 06/07/16 60.00$ Hedges Sarah 2520 Annie ST Bozeman MT 59718 10/31/16 03/27/17 05/01/1712406 06/13/16 385.00$ Pfeifer Martin 520 W Spruce St Apt B301 Missoula MT 59802 10/31/16 03/27/17 05/01/1712420 06/13/16 437.50$ Higinbatham Scott 108 W Babcock Bozeman MT 59715 10/31/16 03/27/17 05/01/1712421 06/13/16 400.00$ Grothjohn Christopher 553 West Shore Drive Belgrade MT 59714 10/31/16 Returned12428 06/17/16 60.00$ Alqahtani Saif 689 Emily Dr APT D Bozeman MT 59715 10/31/16 Returned12452 06/21/16 164.80$ Hopkins Alexandra 1802 W Lincoln Apt #12 Bozeman MT 59715 10/31/16 03/27/17 05/01/1712482 06/21/16 45.00$ Byrnes Gina 2411 Daws Dr APT B Bozeman MT 59718 10/31/16 03/27/17 05/01/1712493 06/21/16 100.00$ Whiteman Manuel Blaine 2419 11th Ave North #5 Billings MT 59102 10/31/16 Returned12498 06/21/16 100.00$ Koelzer Dilan Claude Riel 1917 South Black Bozeman MT 59715 10/31/16 Returned12512 06/24/16 500.00$ Sharpes Joseph Mcaulay 919 W Alderson St Bozeman MT 59715 10/31/16 03/27/17 05/01/17Total 7,473.53$ GRAND TOTAL21,740.33$ 14
TRANSNAME AMOUNT DATE DESCRIPTIONADDRESS CITY ST ZIPBurk Excavation 236.06$ 03/25/15 Water / Sewer construction misc. 3611 COTTAGE LN BOZEMAN MT 59715 Unresponsive to multiple monthly Billing StatementsDan Klein 13.64$ 10/15/15 Water / Sewer construction misc. PO BOX 286 BELGRADE MT 59714 Unresponsive to multiple monthly Billing StatementsGeorge Hubbard 1,845.00$ 01/15/16 Retirement Insurance 221 RED BARN DR BELGRADE MT 59714 Unresponsive to multiple monthly Billing StatementsFire Protection Service 150.88$ 04/06/16 Water / Sewer construction misc. PO BOX 18040 MISSOULA MT 59808 Unresponsive to multiple monthly Billing StatementsWhiteclay Enterprises 432.21$ 06/07/16 Water / Sewer construction misc. 302 CLAY LN CROW AGENCY MT 59022 Unresponsive to multiple monthly Billing StatementsPaul Kessler 356.00$ 07/15/16 Retirement Insurance 3922 SANDPIPER LANE BILLINGS MT 59102 Unresponsive to multiple monthly Billing StatementsGRAND TOTAL 3,033.79$ Miscellaneous Accounts Receivable (owed to City) to be Written Off of Accounting General LedgerATTEMPTED CONTACT15