HomeMy WebLinkAboutRequest for Authorization to write off stale-dated checks & past-due receivables
Commission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Brian LaMeres, City Controller and
Chris Kukulski, City Manager
SUBJECT: Request for authorization to write off stale-dated checks & past-due receivables
MEETING DATE: April 21, 2008
BACKGROUND: The Finance Department is presenting you with a list of stale-dated checks and
past-due miscellaneous accounts receivable. Section 7-6-4303 MCA states that the City may cancel
municipal warrants and checks written by the City which have remained outstanding and unpaid for a
period of 1 year or longer. External independent auditors recommend that the City writes off past due
receivables which have been outstanding for longer than a period of 1 year.
Multiple repeated attempts have been made to contact all of the parties involved, as the attachments
indicate. The past-due items will be turned over to the City Attorney’s office.
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. The action by the Commission will simply result in
eliminating the effects of stale activity from the City’s Balance Sheet. It essentially allows us to keep
our records in order.
RECOMMENDATION: The City Commission grants the request to cancel the stale-dated checks
and write off the past-due accounts receivable.
FISCAL EFFECTS: The stale checks to be cancelled and transferred to abandoned property
amount to $3,167.58. The total amount of past-due receivable items to be written off is $699.58. This
amount will be reclassified from accounts receivable to bad debt expense, an account which will then be
closed out into fund balance/net assets at the end of the fiscal year.
ALTERNATIVES: As suggested by the City Commission.
Respectfully submitted,
Brian LaMeres, City Controller
Approved by:
Chris A. Kukulski, City Manager
Attachment: List of items to be cancelled & written off
Report compiled on April 16, 2008
Stale-dated checks issued by the City and not cashed by Payee
OPERATING / DEMAND checking account
Check #Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent
58060 01/24/06 12.23$ Robins Zeb PO Box 746 Belgrade MT 59714 08/03/06 03/21/07 06/11/07
58167 01/31/06 10.00$ Lair Mike PO Box 6277 Bozeman MT 59771 08/03/06 03/21/07 06/11/07
58503 02/14/06 16.45$ Day Shana L 1312 S Willson Ave Bozeman MT 59715 08/03/06 03/21/07 06/11/07
58550 02/14/06 26.34$ Jarrett Michael 845 W Arnold Bozeman MT 59715 08/03/06 03/21/07 06/11/07
58772 02/22/06 10.67$ Ortiz Angelo 313 Accola Dr Bozeman MT 59715 08/03/06 03/21/07 06/11/07
59900 04/11/06 10.89$ Welna Kate 2490 Wheeler Dr. Apt. A Bozeman MT 59718 08/03/06 03/21/07 06/11/07
60525 05/09/06 12.61$ Sheehan Brigit 1711 S 11th Ave #628 Bozeman MT 59715 08/03/06 03/21/07 06/11/07
60989 05/31/06 10.00$ Rager Jason 756 Forestglen Dr Unit A Bozeman MT 59718 08/03/06 03/21/07 06/11/07
62002 06/27/06 15.47$ Maynarick Mark 2721 Via Montecito San Clemente CA 92672 08/03/06 03/21/07 06/11/07
62170 06/27/06 48.20$ Denton Saunders and Rachel Smoot 1070 Elk Run #54 Jackson WY 83002 08/03/06 03/21/07 Returned
62336 06/27/06 18.90$ Baker Kendra 644 Coral Dr Belgrade MT 59714 08/03/06 03/21/07 06/11/07
63734 08/22/06 14.23$ Fergus Ashley 1422 Mae St Bozeman MT 59715 03/21/07 06/11/07 10/10/07
63778 08/22/06 25.28$ Miller Alexandra S 2775 Marlyn Ct Unit 1 Bozeman MT 59718 03/21/07 Returned Returned
63828 08/22/06 10.00$ Tash Aaron W 3310 Magenta Rd Apt B Bozeman MT 59718 03/21/07 06/11/07 10/10/07
64445 09/19/06 10.00$ Martin Noah Michael 214 S 20th Ave Bozeman MT 59718 03/21/07 06/11/07 10/10/07
65051 10/17/06 18.08$ Blanchard Siney & Joyce & Tim 3414 Golden Valley Dr Bozeman MT 59718 03/21/07 06/11/07 10/10/07
65119 10/17/06 141.17$ Hertzog Realty Investments 620 W Main St Bozeman MT 59715 03/21/07 06/11/07 10/10/07
65747 11/08/06 14.67$ Kneeland Paul 2516 Goldenrod Ln Bozeman MT 59718 03/21/07 06/11/07 10/10/07
66541 12/12/06 12.00$ Shirtworks 2825 W MAIN ST STE 5B Bozeman MT 59718 03/21/07 06/11/07 10/10/07
66733 12/19/06 5.00$ Ofelt Eric 100 JOHNSTONE CENTER #405 Bozeman MT 59715 03/21/07 06/11/07 10/10/07
66739 12/19/06 10.00$ Peterson Andrew 1759 W KAGY BLVD Bozeman MT 59715 03/21/07 06/11/07 10/10/07
67286 12/27/06 47.64$ Jones Constance 1906 Baxter Dr Bozeman MT 59715 03/21/07 06/11/07 10/10/07
67626 12/27/06 38.25$ Wiesner Kevin 2200 W Dickerson St Unit 68 Bozeman MT 59718 03/21/07 Returned Returned
67670 12/27/06 46.45$ 706 Koch St LLC 1140 W Lill Chicago IL 60614 03/21/07 Returned Returned
67808 01/03/07 5.00$ Werner Roxanne 1702 Durston Rd Bozeman MT 59718 06/11/07 10/10/07 Returned
68019 01/17/07 10.00$ Raser Annie 615 S 3rd Ave Bozeman MT 59715 06/11/07 10/10/07 01/30/08
68646 02/13/07 12.89$ Hinds Maurene 415 N 17th Ave Bozeman MT 59715 06/11/07 10/10/07 01/30/08
69536 03/20/07 16.85$ Petroff H Tom 304 S YELLOWSTONE AVE Bozeman MT 59718 10/10/07 01/30/08
Total 629.27$
Letters Sent
Stale-dated checks issued by the City and not cashed by Payee
MUNICIPAL COURT bank account
Check #Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent
4698 02/08/06 5.00$ Stayner Hanna Elizabeth PO Box 6695 Jackson WY 83002 08/03/06 03/21/07 10/10/07
4700 02/08/06 6.00$ Roderick James S 37 Prospector Trl Bozeman MT 59718 08/03/06 03/21/07 10/10/07
4725 03/02/06 4.00$ Doyle Shane Michael 106-D Paisley Court Bozeman MT 59717 08/03/06 03/21/07 10/10/07
4780 05/08/06 455.00$ Powell Jihad 1912 S Black Ave Bozeman MT 59715 08/03/06 03/21/07 10/10/07
4806 06/20/06 1.00$ Reid Kent Howard PO Box 1088 Ennis MT 59729 08/03/06 03/21/07 10/10/07
4841 07/25/06 600.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59718 03/21/07 06/11/07 10/10/07
4854 07/25/06 1.00$ Wallace Ashley Morgan 669 Emily Dr Unit B Bozeman MT 59715 03/21/07 Returned Returned
4872 09/03/06 5.00$ Butler Troy G 1016 Idaho St Belgrade MT 59714 03/21/07 06/11/07 10/10/07
4889 09/28/06 20.00$ Otero Jeffrey Allen 3210 Rosemont Way Billings MT 59101 03/21/07 06/11/07 10/10/07
4908 10/04/06 25.00$ Herman Bret T 137 Speedway Ave Missoula MT 59802 03/21/07 06/11/07 10/10/07
4929 11/03/06 971.16$ New West Health Services PO Box 548 Kalispell MT 59903 03/21/07 06/11/07 10/10/07
4933 11/03/06 10.00$ Lemons Drew Frederich 2391 Gallatin Green Blvd Bozeman MT 59718 03/21/07 06/11/07 10/10/07
4938 11/03/06 65.00$ Wandle Shawn Mae 1702 W Beall #B Bozeman MT 59715 03/21/07 Returned Returned
4959 11/03/06 0.65$ Searle Joyce H 123 Searle Ln Corvallis MT 59828 03/21/07 06/11/07 10/10/07
4965 10/04/06 10.00$ Buxton Konnor Ian 100 Langford #225 Bozeman MT 59715 03/21/07 06/11/07 10/10/07
4972 10/17/06 20.00$ Brown Zachary Robert 11 Big Chief Trl Bozeman MT 59718 03/21/07 06/11/07 10/10/07
4996 11/03/06 1.00$ Iverson Jodi Louise 2918 Rose St Bozeman MT 59715 03/21/07 06/11/07 10/10/07
4997 11/03/06 1.00$ Haines Nathan Phillip 2918 Rose St Bozeman MT 59718 03/21/07 06/11/07 10/10/07
5004 01/11/07 20.00$ Rosecrance William Levi PO Box 1353 Bozeman MT 59771 06/11/07 10/10/07 01/30/08
5031 01/22/07 87.50$ Fournier Sarah A 820 S Black Ave Bozeman MT 59715 06/11/07 10/10/07 Returned
5075 03/02/07 225.00$ Shirts Mike 110 1/2 N DAVIS Belgrade MT 59714 10/10/07 Returned Returned
5110 03/22/07 5.00$ Ruthford James M 1000 N 17TH AVE #155 Bozeman MT 59715 10/10/07 Returned Returned
Total 2,538.31$
GRAND TOTAL 3,167.58$
Letters Sent
Miscellaneous Accounts Receivable to be Written Off of accounting General Ledger
Last
Trans Transaction Address
Date Amount Customer Name Description City, State, Zip
01/08/07 679.58$ Lone Dog Concrete LLC Water-Curb Box Repair PO Box 3547, Bozeman, MT 59772
06/16/07 10.00$ Toby Day Landfill-Household Materials 108 S 6th Ave, Bozeman, MT 59715
06/16/07 10.00$ Toby Day Landfill-White Goods
GRAND TOTAL 699.58$