HomeMy WebLinkAboutWriting off Stale-Dated Checks & Past-Due Non Sufficient Fund Receivables
Commission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Brian LaMeres, City Controller
Anna Rosenberry, Director of Finance
Chris Kukulski, City Manag er
SUBJECT: Request for authorization to write off stale-dated Accounts Payable checks
& stale-dated NSF checks from the City’s general accounting ledger.
MEETING DATE: June 25, 2012
AGENDA ITEM TYPE: Consent
RECOMMENDATION: The City Commission grants the request to write off stale-dated
Accounts Payable checks issued by the City but never cashed and to write off stale checks issued
to the City but returned due to non-sufficient funds (NSF) 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 checks issued 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 stale NSF checks 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.
10
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 $9,223.08. The total amount of NSF checks
receivable to be written off is $1,295.00, and 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, resulting in a $1,295.00 decrease in the City’s overall net
assets / fund balance.
Attachments: List of items to be cancelled & written off
Report compiled on: June 14, 2012
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