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Home My WebLink AboutAuthorize the Write-off of Stale-dated Checks and and Past-due Accounts 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: July 6, 2009 BACKGROUND: The Finance Department is presenting you with a list of stale-dated checks (owed by the City) and past-due miscellaneous accounts receivable (owed to the City). 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. External independent auditors recommend that the City writes off of the general ledger past due receivables owed to the City 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 receivable items have been turned over to the City Attorney’s office for collection. 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 stale activity from the City’s Balance Sheet. It essentially allows us to keep our records in order and in conformity with Generally Accepted Accounting Principles. RECOMMENDATION: The City Commission grants the request to cancel the stale-dated checks and write off the past-due accounts receivable. 28 FISCAL EFFECTS: The stale checks to be cancelled and transferred to abandoned property amount to $8,761.46. The total amount of past-due receivable items to be written off is $12,209.76. This amount will be reclassified from accounts receivable to bad debt expense, an account which will then be closed out into fund balance/net assets at the end of the fiscal year. ALTERNATIVES: As suggested by the City Commission. Respectfully submitted, Brian LaMeres, City Controller Approved by: Chris A. Kukulski, City Manager Attachment: List of items to be cancelled & written off Report compiled on July 1, 2009 29 Stale-dated checks issued by the City and not cashed by Payee OPERATING / DEMAND checking account Check #Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent 58550 02/14/06 26.34$ Jarrett Michael 845 W Arnold St Bozeman MT 59715 10/10/07 01/30/08 04/21/08 69806 04/03/07 10.00$ Hale Victoria 3435 STONE MOUNTAIN CIRCL Billings MT 59106 10/10/07 01/30/08 04/21/08 69833 04/03/07 10.00$ Magnus Micah #1 VIEW VISTA DR T#52 Livingston MT 59047 10/10/07 01/30/08 04/21/08 69857 04/03/07 60.00$ Parlova Alexis 720 W BABCOCK ST Bozeman MT 59715 10/10/07 01/30/08 04/21/08 70077 04/17/07 50.00$ Auto Trim Design of Bozeman 2740 W MAIN ST Bozeman MT 59715 10/10/07 01/30/08 04/21/08 70466 05/01/07 10.00$ Dedman Kathleen 2155 Laurel Ranch Rd Bozeman MT 59715 10/10/07 01/30/08 04/21/08 70841 05/15/07 30.00$ King Kristen 501 S 19TH AVE Bozeman MT 59717 10/10/07 01/30/08 Returned 71086 05/22/07 16.33$ Svee Marcus 652 Power St Helena MT 59601 10/10/07 01/30/08 04/21/08 72354 07/10/07 6.05$ Cahn D Benjamin & Carol 9 MOUNTAIN LODGE LN Mill Valley CA 94941 10/10/07 01/30/08 04/21/08 72378 07/10/07 24.77$ Cologlazier John R 4281 W BABCOCK ST UNIT 4 Bozeman MT 59718 10/10/07 Returned Returned 72390 07/10/07 87.95$ Davis David 2346 W BEALL ST UNIT 1 Bozeman MT 59718 10/10/07 Returned Returned 72633 07/10/07 2.38$ RJM Holdings Enterprise LLC PO BOX 3618 Bozeman MT 59772 10/10/07 01/30/08 04/21/08 73023 07/24/07 10.49$ Poole Jared 2273 BOOTHILL CT STE 130 Bozeman MT 59715 10/10/07 01/30/08 04/21/08 73046 07/24/07 10.00$ Sisson JR Charles PO BOX 161589 Big Sky MT 59716 10/10/07 Returned Returned 73220 07/31/07 100.00$ The Guild of Natural Science PO BOX 652, Ben Franklin Station Washington DC 2E+08 10/10/07 01/30/08 04/21/08 73435 08/07/07 10.97$ Weiss III Joseph R 420 N 19th Ave Bozeman MT 59718 01/30/08 04/21/08 Returned 74035 09/05/07 100.00$ Gonzalez Herman 121 E Griffin Dr Bozeman MT 59715 01/30/08 04/21/08 06/27/08 74681 10/02/07 12.49$ Gruver Ryan 4219 Taliesin Way Fort Collins CO 80524 01/30/08 04/21/08 06/27/08 75071 10/16/07 49.84$ Quayle Susan 115 N Pheasant Dr Bozeman MT 59718 01/30/08 04/21/08 06/27/08 75395 10/30/07 16.30$ Flechsenhar Heather 676 Canyon View Rd #1 Bozeman MT 59715 01/30/08 04/21/08 06/27/08 75419 10/30/07 14.43$ Heidlebaugh Nancy 5322 S Broadway Cir Apt 11-205 Englewood CO 80113 01/30/08 04/21/08 06/27/08 75531 10/30/07 15.00$ Schleuker Casey 1145 Meagher Ave Bozeman MT 59718 01/30/08 04/21/08 06/27/08 75582 10/30/07 10.00$ Wilson Thomas 121 Mountain Lion Trl Bozeman MT 59718 01/30/08 04/21/08 06/27/08 75672 11/06/07 14.91$ Hansen Kirstin 1124 Holly Dr Bozeman MT 59715 04/21/08 06/27/08 Returned 76318 12/04/07 10.48$ Fierman Daniel 2940 W Villard St. Apt A Bozeman MT 59718 04/21/08 06/27/08 01/08/09 76347 12/04/07 27.91$ Masters Dan 2922 Rose St.Bozeman MT 59718 04/21/08 06/27/08 Returned 76577 12/18/07 10.00$ Coombe Ryan J 403 W Arthur St Bozeman MT 59715 04/21/08 Returned Returned 76668 12/18/07 11.94$ Matthews Chase 212 N Pondera Ave #3 Bozeman MT 59718 04/21/08 06/27/08 01/08/09 76741 01/15/00 10.00$ Stack Joseph A PO Box 701 Ferndale WA 98248 04/21/08 06/27/08 01/08/09 76746 12/18/07 15.00$ Struve Donna 745 Michigan Ave Wilmette IL 60091 04/21/08 06/27/08 01/08/09 77472 12/26/07 34.74$ Luderitz Nancy B 305 E Cleveland St Bozeman MT 59715 04/21/08 06/27/08 01/08/09 78331 01/23/08 5.00$ Dept of Motor Vehicles PO Box 944247 MS G199 Sacramento CA 94244 04/21/08 06/27/08 01/08/09 Letters Sent 30 Stale-dated checks issued by the City and not cashed by Payee 78367 01/23/08 15.00$ Johnstone William A 219 3rd Ave N Great Falls MT 59401 04/21/08 06/27/08 01/08/09 78385 01/23/08 15.00$ Mathis Joseph Wayne 208 Pondera Ave Bozeman MT 59718 04/21/08 06/27/08 01/08/09 78898 02/12/08 25.51$ Miller Sarah 21 S Hunters Way Bozeman MT 59718 04/21/08 06/27/08 01/08/09 78912 02/12/08 11.52$ Novotny Stephanie 625 N 5th Ave #V Bozeman MT 59715 04/21/08 06/27/08 01/08/09 78971 02/12/08 25.00$ Williams Douglas C 108 A McIntosh Ct Bozeman MT 59715 04/21/08 06/27/08 Returned 79402 03/04/08 12.97$ Matosich Kathy 4088 Diamond St Bozeman MT 59718 06/27/08 01/08/09 Returned 79850 03/25/08 10.00$ McIntosh Christopher 515 S 15th Ave #C Bozeman MT 59715 06/27/08 01/08/09 Returned 80178 04/08/08 10.00$ Dyess Patrick 100 Quad D Rm 305B Bozeman MT 59715 06/27/08 01/08/09 Returned 80261 04/15/08 11.79$ Becker Constance 12 E Garfield St Unit D4 Bozeman MT 59715 06/27/08 Returned Returned Total 960.11$ MUNICIPAL COURT bank account Check #Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent 5076 03/02/07 1.00$ Hanson Daniel 10/10/07 01/30/08 04/21/08 5181 05/26/07 3.00$ Trangmoe Jady Allen 215 1ST STREET Glendive MT 59330 10/10/07 01/30/08 04/21/08 5189 06/13/07 1.00$ Taranto Nicole Danielle 1499 COBB HILL RD Bozeman MT 59718 10/10/07 01/30/08 04/21/08 5209 07/02/07 10.00$ Heuer Christian 9118 ONE UNIVERSITY DR Orange CA 92866 10/10/07 01/30/08 04/21/08 5227 07/12/07 100.00$ Nisbet Donald Edward 2220 W MAIN ST, #52 Bozeman MT 59715 10/10/07 01/30/08 Returned 5229 07/12/07 6.07$ Rios Angelica Rose 2405 W COLLEGE PARK #13 Bozeman MT 59718 10/10/07 Returned Returned 5262 08/10/07 715.00$ Zaffiro Roy Alexander 200 S Hedges #327 Bozeman MT 59715 01/30/08 04/21/08 Returned 5298 09/17/07 5.00$ Kinman Amy L 245 1/2 W Lamme St Bozeman MT 59715 01/30/08 Returned Returned 5314 10/15/07 375.00$ Marr Sherri Lynn 118 W Beall St Bozeman MT 59715 01/30/08 04/21/08 6/27/2008 5320 10/16/07 165.00$ Herrera Joshua 14 Cavalier St N Billings MT 59105 01/30/08 04/21/08 6/27/2008 5395 11/03/07 2,800.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 04/21/08 06/27/08 Returned 5514 12/14/07 125.00$ Hun Jacob 1711 S 11th Ave #606 Bozeman MT 59715 04/21/08 06/27/08 Returned 5521 12/21/07 30.00$ Wallace Barbie 102 Kennedy Belgrade MT 59714 04/21/08 06/27/08 1/8/2009 5556 01/18/08 5.00$ Oberweiser Sean Thomas 1519 W Koch St Apt A Bozeman MT 59715 04/21/08 06/27/08 1/8/2009 5568 01/29/08 400.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 04/21/08 06/27/08 1/8/2009 5615 02/01/08 200.00$ Williams Pam PO Box 513 Belgrade MT 59714 04/21/08 06/27/08 1/8/2009 5673 02/29/08 2.00$ Chandler Alice Christine 802 Wyoming Belgrade MT 59714 04/21/08 06/27/08 1/8/2009 Letters Sent 31 Stale-dated checks issued by the City and not cashed by Payee 5678 02/29/08 187.50$ The Buckle 2825 W Main St SP6-812 Bozeman MT 59715 04/21/08 06/27/08 1/8/2009 5700 03/07/08 20.00$ Thirsk Donald 702 Bridger Dr #43 Bozeman MT 59715 06/27/08 1/8/2009 Returned 5738 04/03/08 0.33$ Daly Matthew Clement 10561 S Homan Chicago IL 60655 06/27/08 Returned Returned 5744 04/03/08 0.20$ Templeton Megan Marie 303 S 11th, Apt. A Bozeman MT 59715 06/27/08 Returned Returned 5751 04/08/08 2,505.55$ Cirtain Kevin Cullen 923 Woodland St Bozeman MT 59718 06/27/08 1/8/2009 Returned 5766 04/15/08 144.70$ Audiss Carolotta 1510 W Lincoln St Bozeman MT 59715 06/27/08 1/8/2009 Returned Total 7,801.35$ GRAND TOTAL 8,761.46$ 32 TRANS DATES OF ATTEMPTED CONTACT NAME AMOUNT DATE DESCRIPTION Baumgard, Keith 994.42$ 10/03/07 Plan Review Fees 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Central Sprinkler Co 53.36$ 05/21/07 Reimbursement for Damages 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Chief Construction 2,350.80$ 05/02/07 Sewer Maintenance & Hydrant Fees 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Hanser, Donald & Kim 421.28$ 04/12/07 Plan Review Fees 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Resort Closings Inc 5,601.93$ 07/17/07 Street Impact Fees 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Rocky Mountain Furniture 1,588.90$ 04/08/08 Wood/Sawdust & Pull Fees 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS Total Excavation 1,199.07$ 2006 & 2007 Hydrant Fees/Main Tap/New Hookup-Sewer 4/7/2008 5/15/2008 6/13/2008 FEBRUARY 2009 - SENT OUT COLLECTION LETTERS GRAND TOTAL 12,209.76$ Miscellaneous Accounts Receivable (owed to City) to be Written Off of Accounting General Ledger 33