HomeMy WebLinkAboutAuthorize writing off Stale-Dated Checks & Past-Due Accounts.pdf Commission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Brian LaMeres, City Controller
Anna Rosenberry, Director of Finance
Chris Kukulski, City Manager
SUBJECT: Request for authorization to write off stale-dated checks & past-due
receivables from the City’s general accounting ledger.
MEETING DATE: June 27, 2011
AGENDA ITEM TYPE: Consent
RECOMMENDATION: The City Commission grants the request to cancel the stale-dated
checks and write off the past-due accounts receivable and NSF receivables from the City’s
general accounting ledger.
BACKGROUND: The Finance Department is presenting you with (1) a list of stale-dated
checks (checks written by the City over a year ago which have not been cashed by the recipient)
(2) a list of past-due miscellaneous accounts receivable (owed to the City but not paid) and (3)
checks written to the City but returned due to non-sufficient funds.
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 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. 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.
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UNRESOLVED ISSUES: As the attachments indicate, we have not been able to successfully
contact all of the parties involved. 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 transferred to abandoned
property on the City’s balance sheet amounts to $19,713.51. The total amount of past-due
miscellaneous accounts receivable items to be written off is $74.30. The total amount of NSF
checks receivable to be written off is $626.65. These two receivable amounts 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, resulting in a $700.95 decrease in the City’s
overall net assets / fund balance.
Attachments: List of items to be cancelled & written off
Report compiled on: June 17, 2011
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Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd SentOPERATING / DEMAND checking account94135 08/18/09 438.83$ RJM HOLDINGS PO Box 3618 Bozeman MT 59772 02/01/10 09/29/10 01/21/1194621 09/01/09 277.08$ PLYMOUTH ROCKET, INC. 42 Bay Shore Dr Plymouth MA 02360 02/01/10 09/29/10 01/21/1194745 09/09/09 14.75$ Hoagland Chris 733 Astor Ave Bozeman MT 59718 02/01/10 09/29/10 01/21/1195473 10/06/09 37.95$ ST. IGNATIUS SCHOOL LIBRARY PO Box 1540 St. Ignatius MT 59865 02/01/10 09/29/10 01/21/1195750 10/20/09 20.00$ Kahl Dana 1451 Tempest Ct Bozeman MT 59718 02/01/10 Returned Returned96671 11/24/09 9.00$ Guthneck Nick Police Department 02/01/10 09/29/10 01/21/1196787 12/01/09 395.00$ Advanced Industrial Composites 53 Braid St New WestministBC V3L 3P209/29/10 01/21/11 03/29/1197021 12/15/09 37.79$ Angel Corey 719 W Lamme St Bozeman MT 59715 09/29/10 01/21/11 03/29/1197228 12/15/09 20.20$ Holyszko Graham 1902 S Black Ave Unit 3 Bozeman MT 59715 09/29/10 01/21/11 03/29/1197253 12/15/09 13.25$ Kazeminejad Siavash 3505 A Fallon St #8 Bozeman MT 59718 09/29/10 Returned97254 12/15/09 13.25$ Kazeminejad Siavash 3505 A Fallon St #8 Bozeman MT 59718 09/29/10 Returned97321 12/15/09 134.42$ Maynarich Mark 2721 Via Montecito San Clemente CA 92672 09/29/10 01/21/11 03/29/1197762 12/15/09 25.00$ Van Almelo Justin 1612 W Olive St #14 Bozeman MT 59715 09/29/10 01/21/11 03/29/1197939 12/22/09 25.00$ Western Art & Architecture PO Box 1069 Bozeman MT 59771 09/29/10 01/21/11 03/29/1198572 01/26/10 13.50$ Michel Anna K 422 N 4th Ave Bozeman MT 59715 09/29/10 01/21/11 03/29/1199194 02/08/10 32.00$ State of California Dept of Justice PO Box 903417 Sacramento CA 94203-4 09/29/10 01/21/11 03/29/1199303 02/17/10 13.00$ Kluerer Michael 200 N Hedges Ste 2 Room 202B Bozeman MT 59715 09/29/10 Returned99333 02/17/10 15.00$ Mushari Dan 131B Alderson St Bozeman MT 59715 09/29/10 01/21/11 03/29/1199345 02/17/10 154.00$ Pacific Rescue 22 Anacapa St Santa Barbara CA 93101 09/29/10 01/21/11 03/29/1199716 03/09/10 44.89$ Agora Bookstore PO Box 6255 Federal Way WA 98063 09/29/10 01/21/11 03/29/1199737 03/09/10 40.00$ Burrows Sean 101 E Mendenhall Ste A Bozeman MT 59715 09/29/10 01/21/11 03/29/1199846 03/09/10 17.00$ Pospicil Mark PO Box 6221 Bozeman MT 59771 09/29/10 01/21/11 03/29/1199963 03/16/10 10.00$ Lake David Harold 614 S 15th Ave Bozeman MT 59715 09/29/10 Returned100058 03/16/10 14.50$ Newton John 214 N Rouse Ave Bozeman MT 59715 09/29/10 01/21/11 03/29/11100840 04/20/10 12.50$ Graff Madelaine 516 W Babcock St #B Bozeman MT 59715 09/29/10 Returned101411 05/11/10 20.00$ Smith Terry D 409 S 19th Ave Bozeman MT 59718 09/29/10 Returned101521 05/18/10 15.00$ Hatfield Patricia PO Box 10252 Bozeman MT 59718 09/29/10 01/21/11 03/29/11102436 06/15/10 13.25$ Kazeminejad Siavash 3505 A Fallon St #8 Bozeman MT 59718 09/29/10 Returned102437 06/15/10 13.25$ Kazeminejad Siavash 3505 A Fallon St #8 Bozeman MT 59718 09/29/10 Returned102503 06/15/10 52.38$ Madill Chris & Mandy 858 Advance Dr Bozeman MT 59718 09/29/10 01/21/11 Returned102513 06/15/10 27.18$ Martin, Lucanus E & Brandon Scarborough1638 Sesame St Worland WY 82401 09/29/10 01/21/11 03/29/11102524 06/15/10 83.97$ McCrumb Brett & Pam 379 B Chase Way Bozeman MT 59718 09/29/10 Returned102552 06/15/10 11.86$ Moulton Mary PO Box 9291 Jackson WY 83002 09/29/10 01/21/11 03/29/11102606 06/15/10 204.30$ Peck Donna 4506 Cascade St Bozeman MT 59718 09/29/10 01/21/11 03/29/11Letters Sent22
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 Sent102701 06/15/10 36.83$ Tanner, Adam & Shelli Waltermath 216 N 5th Ave Bozeman MT 59715 09/29/10 01/21/11 03/29/11102909 06/15/10 100.00$ Rolsma Laurie 3465 Waterhole Tr Bozeman MT 59715 09/29/10 01/21/11 03/29/11Total 2,405.93$ PAYROLL bank accountCheck # Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent18465 05/11/10 56.26$ Hilty Macray W 2215 Remington Way #102 Bozeman MT 59715 09/29/10ReturnedTotal 56.26$ MUNICIPAL COURT bank accountCheck # Date Amount Business Name/Last Name First Name Address City State Zip 1st Sent 2nd Sent 3rd Sent6696 07/10/09 1.00$ Sheehan Trevor Edward 2712 Mayfair Blvd Lake Isabella CA 93240 10/16/09 Returned Returned6705 07/17/09 3.00$ Vezane Kristina Lee 1008 Cruiser Ln, Unit B Belgrade MT 59714 10/16/09 02/01/10 01/21/116719 08/05/09 300.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 02/01/10 Returned Returned6722 08/06/09 90.00$ Petsas Demetrias M 1009 Sunrise Dr Belgrade MT 59714 02/01/10 09/29/10 01/21/116724 08/06/09 20.00$ Melashenk Peter W 303 S Tracy Ave Bozeman MT 59715 02/01/10 Returned Returned6736 08/06/09 10.00$ Bertelli Paul Vincent 140 E Main St Bozeman MT 59715 02/01/10 09/29/10 01/21/116770 09/01/09 108.09$ Jacobsen Derek 200 S 23rd Ave Bozeman MT 59718 02/01/10 09/29/10 01/21/116798 09/25/09 299.99$ RADIO SHACK 2630 W Main St Bozeman MT 59718 02/01/10 Returned Returned6799 09/25/09 250.00$ Lavigne Ronnie 2953 Lily Dr Bozeman MT 59718 02/01/10 Returned Returned6812 10/08/09 14.00$ Karagiosis Patricia R 1710 Driftwood Dr Bozeman MT 59715 02/01/10 Returned Returned6816 10/08/09 1,600.00$ USAA CASUALTY INSURANCE CO PO Box 35718 Colorado SpringCO 80935 02/01/10 Returned Returned6842 11/10/09 155.00$ WALMARTAttn: Connie-Accountin 1500 N 7th Ave Bozeman MT 59715 02/01/10 09/29/10 01/21/116864 11/17/09 400.00$ Mauri Michele PO Box 160733 Big Sky MT 59716 02/01/10 09/29/10 01/21/116882 12/08/09 450.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 02/01/10 Returned ReturnedLetters Sent23
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 Sent6888 12/08/09 40.00$ Atilano Sildot Glanes 1104 S Montana Ave #D17 Bozeman MT 59715 09/29/10 Returned6890 12/08/09 125.00$ WALMARTAttn: Connie-Accountin 1500 N 7th Ave Bozeman MT 59715 09/29/10 01/21/11 03/29/116892 12/08/09 566.50$ Schotnokoff Arthur 2350 Cherry Hills Sierra Vista AZ 85635 09/29/10 Returned6895 12/08/09 50.00$ Lavigne Ronnie 2953 Lily Dr Bozeman MT 59718 09/29/10 Returned6908 12/08/09 250.00$ Snoberger Travis 16 1/2 W Olive St Bozeman MT 59715 09/29/10 Returned6947 12/08/09 760.00$ Boodles 215 E Main St Bozeman MT 59715 09/29/10 Returned6986 01/15/10 116.99$ Kelly Kristen 200 S Hedges Hall #1030 Bozeman MT 59715 09/29/10 Returned6997 01/15/10 2.00$ Jarvis Nicholas William 2882 Juniper Big Sky MT 59716 09/29/10 01/21/11 Returned7010 01/15/10 2.00$ Clark Donald Lee 942 Lower Deep Creek Rd Townsend MT 59644 09/29/10 01/21/11 03/29/117027 01/22/10 15.00$ Hulford Matthew 44 Michael Grove Ave Bozeman 8 59715 09/29/10 Returned7033 02/05/10 100.00$ Davie Zachary 1 Lone Mountain Trl Bozeman MT 59716 09/29/10 Returned7057 03/05/10 316.35$ Lavigne Ronnie 2953 Lily Dr Bozeman MT 59715 09/29/10 Returned7073 03/05/10 300.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 09/29/10 Returned7096 03/11/10 442.10$ Maxson Ben 1107 E Main #F Bozeman MT 59715 09/29/10 Returned7133 04/01/10 150.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 09/29/10 Returned7165 04/16/10 297.00$ Fergusson Marcus Conrad PO Box 4214 Bozeman MT 59772 09/29/10 Returned7166 04/16/10 100.00$ Peterson Derek 11333 Gooch Hill Bozeman MT 59718 09/29/10 Returned7182 05/04/10 150.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 09/29/10 Returned7191 05/04/10 165.00$ Herrera Joshua 6 Walnut Grove Billings MT 59102 09/29/10 Returned7199 05/23/10 1.00$ Peyrollaz Michael Daniel 6060 Pearl Dr Manhattan MT 59741 09/29/10 01/21/11 Returned7204 05/23/10 0.30$ Kipp Stanley Thomas 5147 Haynes Rd Shephard MT 59079 09/29/10 01/21/11 03/29/117206 05/23/10 100.00$ Allen Jane 601 N Tracy Ave Bozeman MT 59715 09/29/10 01/21/11 03/29/117207 05/23/10 300.00$ Countryman Rebel Autumn 917 N 17th Ave Bozeman MT 59715 09/29/10 Returned7211 05/23/10 1,170.00$ Atilano Sildot Glanes 1104 S Montana Ave #D17 Bozeman MT 59715 09/29/10 Returned7225 05/28/10 150.00$ Moore Jeff 815 N Grand Ave Bozeman MT 59715 09/29/10 Returned7241 06/15/10 7,881.00$ Larson Nick 416 Henderson Bozeman MT 59715 09/29/10 ReturnedTotal 17,251.32$ GRAND TOTAL 19,713.51$ 24
TRANSNAME AMOUNT DATE DESCRIPTION ADDRESS CITY ST ZIPFederal Fire Protection 50.00$ 12/17/09 Water‐Fire Service Line PO Box 2122 Livingston MT 59047 Statements sent monthly25 W Main/OwenhouseQuality Landscape & Seeding 24.30$ 12/31/10Water‐Hydrant Fees 235 Golden Eagle Trail Belgrade MT 59714Statements sent monthly: returned/no forwardGRAND TOTAL 74.30$ Miscellaneous Accounts Receivable (owed to City) to be Written Off of Accounting General LedgerDATES OF ATTEMPTED CONTACTSENT OUT COLLECTION LETTERS ON THESE DATES25
Checks written to the City but returned due to non‐sufficient fundsNSF ChecksName Amount Date Address City State Zip Letter SentOperating Bank AccountReid, Becky 10.00$ 08/28/09 606 Goldenwest Dr. Belgrade MT 59714 10/29/09Rehm Electric 26.75$ 10/19/09 6542 Imperial Pl Manhattan MT 59741 10/29/09Swanson, Heide 25.40$ 12/31/09 PO Box 3175 Bozeman MT 59772 05/17/10Welch Mechanical, Inc 64.50$ 03/31/10 PO Box 10485 Bozeman MT 59719 05/21/10Operating Bank Total 126.65$ Municipal Court Bank AccountDenson, Tim & Darcy (Denson Flooring) 50.00$ 08/17/09 154 Mockingbird Dr Belgrade MT 59714 09/10/09Becker, Thomas 150.00$ 09/29/09 2747 Olivine St Bozeman MT 59718 09/30/09Throckmorton, Todd 300.00$ 02/16/10 323 N 20th Ave Bozeman MT 59718 05/17/10Court Bank Total 500.00$ GRAND TOTAL 626.65$ 26