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Home My WebLink AboutWrite off stale-dated Accounts Payable Checks and uncollectable Receivables_4 Commission Memorandum REPORT TO: Honorable Mayor and City Commission FROM: Brian LaMeres, City Controller Anna Rosenberry, Director of Administrative Services SUBJECT: Request for authorization to write off stale-dated Accounts Payable checks and uncollectible Accounts Receivable from the City’s general accounting ledger. MEETING DATE: June 23, 2014 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) 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 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 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 items which we are unable to legally lien against the property. 19 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. 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 written off is $9,880.10. This amount will be moved to Abandoned Property 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 $124.09. This $124.09 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 $124.09 fiscal decrease in the City’s overall Net Position. Attachments: List of items to be written off Report compiled on: June 16, 2013 20 Stale-dated checks issued by the City and not cashed by Payee Check #Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd Sent OPERATING / DEMAND checking account 127760 07/03/2012 29.94$ O'NEILL, RYAN & BARBARA COOKE 1711 W Koch St Unit 41 Bozeman MT 59715 01/16/13 02/22/13 04/23/13 127817 07/03/2012 88.20$ STEWART, TODD & RAYNA 985 Harmon Way Bozeman MT 59718 01/16/13 02/22/13 04/23/13 127859 07/03/2012 17.56$ BANASIK, NANCY 1712 W Olive St Unit 48 Bozeman MT 59715 01/16/13 Returned 128057 07/10/2012 20.00$ BRYANT, VICTORIA NICHOLE 1308 1/2 S Willson Ave Bozeman MT 59715 01/16/13 Returned 128058 07/10/2012 30.00$ BURKE, ERIN M 221 Comfort Ln Bozeman MT 59718 01/16/13 02/22/13 04/23/13 128126 07/10/2012 20.00$ MCKEE, ROBERT M 422 S 9th Ave Bozeman MT 59715 01/16/13 02/22/13 04/23/13 128816 08/07/2012 47.82$ ECK, ERIK PO Box 7814 Kailua HI 96734 01/16/13 Returned 130033 09/18/2012 12.55$ FALLAN, TIM 423 N 22nd Ave Bozeman MT 59718 01/16/13 02/22/13 04/23/13 130183 09/18/2012 11.10$ WAGNER, BRENT 1315 W Koch Ave Apt B Bozeman MT 59715 01/16/13 02/22/13 04/23/13 130239 09/25/2012 10.00$ LUCKIE BETHEL 2308 Patricia Lane Billings MT 59102 01/16/13 02/22/13 04/23/13 130277 09/25/2012 30.00$ FRITZ, ISAAC JOHN 220 S 19th Ave Apt F Bozeman MT 59715 01/16/13 Returned 130279 09/25/2012 20.00$ GITTINS, TYLER LEE 1121 S Grand Ave Bozeman MT 59715 01/16/13 Returned 130286 09/25/2012 100.00$ HAMILTON, ETHAN 125 E Aspen St Bozeman MT 59715 01/16/13 Returned 130309 09/25/2012 5.55$ MCKERNAN, JACOB 2129 Magenta Bozeman MT 59715 01/16/13 Returned 130362 09/25/2012 30.00$ SMITH, TOM D PO Box 3838 Sunburst MT 59482 01/16/13 Returned 130368 09/25/2012 30.00$ STEFFANIAK, NEVA KAYE 531 Cougar Dr Bozeman MT 59718 01/16/13 02/22/13 11/07/13 130458 10/02/2012 37.75$ CSB SOUTH LLC 65 Central Ave Ste 11 Bozeman MT 59718 01/16/13 Returned 131889 11/27/2012 1.60$ ANDERSON, ZACHARY 4473 Cascade St Bozeman MT 59718 01/16/13 Returned 131910 11/27/2012 21.30$ CARILLO, MARY ELAINE 28494 Norris Rd Bozeman MT 59718 01/16/13 Returned 132133 12/04/2012 13.11$ COHALAN, DAVID 8 Hoffman Dr Apt 4 Bozeman MT 59715 02/22/13 04/23/13 11/07/13 132147 12/04/2012 12.00$ DOLAN, ROBERT 22 W Main St Apt 5 Bozeman MT 59715 02/22/13 04/23/13 11/07/13 132410 12/11/2012 20.00$ GIBBS, WYATT PO Box 57 McAllister MT 59740 02/22/13 04/23/13 11/07/13 132683 12/17/2012 54.35$ COSTANTI, MICHAEL J 600 S State St Apt 411 Bellingham WA 98225 02/22/13 04/23/13 11/07/13 132705 12/17/2012 25.75$ DIAZ-GUEMES,RICHARD MCCORD &2238 Baxter Ln Bozeman MT 59718 02/22/13 Returned 132822 12/17/2012 31.72$ JONES & UNION LLC 604 Sutter St Ste 250 El Dorado Hills CA 95762 02/22/13 04/23/13 02/06/14 133185 12/26/2012 4.22$ BRISTOW, DAVE 2320 Sentry #601 Anchorage AK 99705 02/22/13 04/23/13 Returned 133304 12/26/2012 8.43$ MUSSEHL-AZIZ, JUDEE 623 Walnut St Petaluma CA 94952 02/22/13 04/23/13 02/06/14 133410 12/28/2012 75.00$ INTEGRITY FINANCIAL PARTNERS PO Box 11508 Overland Park KS 66207 04/23/13 11/07/13 02/06/14 133851 01/15/2013 30.00$ BOYER, IAN MATTHEW 1989 Buckrake Ave Bozeman MT 59718 04/23/13 11/07/13 Returned 133911 01/15/2013 30.00$ JOHNSON, JOSEPH MITCHELL 521 W Grant St Bozeman MT 59715 04/23/13 11/07/13 02/06/14 134287 01/29/2013 46.24$ RUNDLETT, MARGARET 3117 Fen Way Unit A Bozeman MT 59718 04/23/13 Returned 134341 01/30/2013 75.00$ INTEGRITY FINANCIAL PARTNERS PO Box 11508 Overland Park KS 66207 04/23/13 11/07/13 02/06/14 134742 02/20/2013 55.09$ GOETTLE, ELLIE 625 S 15th Ave Bozeman MT 59715 04/23/13 Returned 135660 03/26/2013 15.39$ KINZIE, TYLER 7501 Nash Rd Bozeman MT 59715 11/07/13 Returned 135661 03/26/2013 23.30$ KLUG, HILARY 3232 Hillcrest Dr Bozeman MT 59715 11/07/13 02/06/14 04/21/14 135885 04/02/2013 30.00$ KOONTZ, JOHN ALLEN 20959 Frontage Rd #25 Belgrade MT 59714 11/07/13 02/06/14 04/21/14 135950 04/02/2013 70.00$ SCHWANKL, ADAM JAMES 703 S 13th Ave Bozeman MT 59715 11/07/13 Returned 136016 04/09/2013 5.35$ DAWSON, KENNETH W & TERRYAL A PO Box 1448 Big Timber MT 59011 11/07/13 02/06/14 04/21/14 136026 04/09/2013 137.13$ MAHAR MONTANA HOMES LLC 1627 W Main St #370 Bozeman MT 59715 11/07/13 02/06/14 04/21/14 136270 04/16/2013 29.52$ KAUFMAN-PACE, RUSSELL 107 Meghans Way Bozeman MT 59718 11/07/13 02/06/14 04/21/14 136714 04/30/2013 1,491.21$ PROJECT ENERGY SAVERS LLC PO Box 42554 Washington DC 20015-0554 11/07/13 02/06/14 04/21/14 136955 05/07/2013 779.65$ SIEMENS INDUSTRY, INC PO Box 2715 Carol Stream IL 60132 11/07/13 02/06/14 04/21/14 136976 05/07/2013 81.00$ UNITROL/STINGER SPIKE SYSTEMS C/O Bank of America File #56617 Los Angeles CA 90074-6617 11/07/13 Returned 137227 05/21/2013 30.65$ DAILY, PATRICIA 975 Kodiak Bozeman MT 59718 11/07/13 Returned 137283 05/21/2013 13.69$ LARSON, COURTNEY 3495 Fen Way Unit 12 Bozeman MT 59718 11/07/13 02/06/14 04/21/14 Letters Sent 21 Stale-dated checks issued by the City and not cashed by Payee Check #Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd Sent Letters Sent 137435 05/29/2013 49.83$ ALKHALDI, MOHAMMED 427 Michael Grove Ave Unit #14 Bozeman MT 59718 11/07/13 Returned 137946 06/18/2013 42.04$ AOKI, NOBUHIRO 2433 Gallatin Green Blvd Bozeman MT 59718 11/07/13 Returned 137971 06/18/2013 40.37$ BUCKLEW,TERRENCE J, MICHELLE M 621 Matheson Way Bozeman MT 59715 11/07/13 02/06/14 04/21/14 137985 06/18/2013 34.72$ COMSTOCK, GLENN JR & CHERL 3071 Rose St Bozeman MT 59718 11/07/13 02/06/14 04/21/14 138047 06/18/2013 48.23$ HODGE, STEVEN A 403 N 7th Ave Bozeman MT 59715 11/07/13 02/06/14 04/21/14 138061 06/18/2013 34.36$ KAZEMINEJAD, SIAVASH 3505 Fallon St #7A Bozeman MT 59718 11/07/13 02/06/14 04/21/14 138104 06/18/2013 63.43$ MOREY, LAURA 2719 McCormick St Bozeman MT 59718 11/07/13 Returned 138162 06/18/2013 57.86$ SCHMIEDING, MICHAEL 380 Ice Center Ln Ste B Bozeman MT 59718 11/07/13 02/06/14 04/21/14 138187 06/18/2013 56.21$ TEMPRANILLO PROPERTIES LLC Anita Gat, 250 Curtner Ave Apt 27 Palo Alto CA 94306 11/07/13 02/06/14 04/21/14 138226 06/18/2013 17.80$ ANDERSON, COREY 4 Meghans Way Bozeman MT 59718 11/07/13 Returned 138298 06/18/2013 13.13$ HALE, ERICA JEAN 401 W Olive St Bozeman MT 59715 11/07/13 02/06/14 04/21/14 138339 06/18/2013 14.82$ MONTOYA, ELISABETH 517 S 13th Ave Bozeman MT 59715 11/07/13 02/06/14 04/21/14 138419 06/18/2013 70.00$ ZAVALA, EMMA SAUREZ 207 Lindley Dr Bozeman MT 59715 11/07/13 02/06/14 04/21/14 138424 06/25/2013 23.71$ ALLEN, JORDAN 2241 Buckrake Ave Bozeman MT 59718 11/07/13 02/06/14 04/21/14 Total - Operating 4,317.68$ MUNICIPAL COURT bank account Check #Date Amount Address City State Zip 1st Sent 2nd Sent 3rd Sent 8894 07/17/2012 25.00$ HUANG, TIANYUAN 1724 S 19th Ave Apt 2J Bozeman MT 59718 01/16/13 Returned 8896 07/17/2012 718.00$ DELTA DENTAL 100 First St San Francisco CA 94120 01/16/13 02/22/13 04/23/13 8904 07/26/2012 10.00$ JACOBY, JESSICA M.3155 W Lakeshore Dr Tallahassee FL 32312 01/16/13 02/22/13 8905 07/26/2012 5.00$ LINDSAY, BRENDAN SCOTT 421 N Hunters Way Bozeman MT 59718 01/16/13 Returned 8906 07/26/2012 220.00$ QUINN, RONALD P.2714 Fen Way #A Bozeman MT 59718 01/16/13 Returned 8938 08/03/2012 197.65$ KEY BANK 1101 Pacific Ave Tacoma WA 98402 01/16/13 02/22/13 04/23/13 8958 08/17/2012 300.00$ BURRON, ALLISON 217 W Koch St #204 Bozeman MT 59715 01/16/13 Returned 8966 08/17/2012 190.00$ STONE, BRANDEN DONALD 2457 Partridge Loop Post Falls ID 83854 01/16/13 02/22/13 04/23/13 8969 08/24/2012 1.00$ GUAGLIO, NICHOLAS NATAL 1311 Idaho St #B Belgrade MT 59714 01/16/13 Returned 8985 08/31/2012 59.00$ WALMART 1500 N 7th Avenue Bozeman MT 59715 01/16/13 02/22/13 04/23/13 8987 08/31/2012 50.00$ ELLERBEE, KYLE PO Box 1321 Bozeman MT 59771 01/16/13 Returned 9015 09/14/2012 20.00$ LIGHTHIZER, JONATHAN JORDAN 627 Emily Dr Apt C Bozeman MT 59718 01/16/13 02/22/13 04/23/13 9038 10/01/2012 0.50$ WILSON, JOSHUA DANIEL 2101 Ponderosa #4D Santa Ana CA 92705 01/16/13 02/22/13 04/23/13 9042 10/01/2012 45.00$ RATTEY, CYNTHIA 1702 W Beall Apt D Bozeman MT 59715 01/16/13 Returned 9071 10/08/2012 2.00$ IRVINE, CAROLYN 2570 W 234th St Torrance CA 90505 01/16/13 02/22/13 04/23/13 9097 10/19/2012 5.00$ MITCHELL, JAMES LEE PO Box 484 Pigeon Forge TN 37868 01/16/13 Returned 9100 10/19/2012 74.50$ WALMART 1500 N 7th Avenue Bozeman MT 59715 01/16/13 02/22/13 04/23/13 9107 10/19/2012 2.00$ MCGOWAN, JEFFERY 6232 123rd SE Bellevue WA 98006 01/16/13 02/22/13 04/23/13 9125 10/26/2012 305.82$ KOHL'S 981 S 29th Ave Bozeman MT 59718 01/16/13 02/22/13 04/23/13 9132 11/01/2012 46.13$ WALMART 1500 N 7th Avenue Bozeman MT 59715 01/16/13 02/22/13 04/23/13 9133 11/01/2012 5.00$ RAFFERTY, KRISTIN MARIE 3925 Pointe West Pl Apt 221 Rapid City SD 57702 01/16/13 02/22/13 04/23/13 9204 12/24/2012 39.88$ WALMART 1500 N 7th Avenue Bozeman MT 59715 02/22/13 04/23/13 11/07/13 9211 12/26/2012 13.69$ WALMART 1500 N 7th Avenue Bozeman MT 59715 02/22/13 04/23/13 11/07/13 9212 12/26/2012 2.75$ MSU - MILLER DINING HALL PO Box 172080-Hedges Complex Bozean MT 59715 02/22/13 04/23/13 9229 01/08/2013 6.97$ WALMART 1500 N 7th Avenue Bozeman MT 59715 04/23/13 11/07/13 02/06/14 9320 02/22/2013 100.00$ RANGEL, CHRISTOPHER JAMES 2611 Sagewood Casper WY 82602 04/23/13 Returned Letters Sent 22 Stale-dated checks issued by the City and not cashed by Payee Check #Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd Sent Letters Sent 9322 02/22/2013 0.58$ JOHNSON, LOGAN DANE 2 North 24th St Apt C Bozeman MT 59718 04/23/13 Returned 9323 02/22/2013 1.00$ TILDEN,SHANE JAROD PO Box 633 Belgrade MT 59714 04/23/13 Returned 9368 03/22/2013 20.00$ GILKESON, TAYLOR WILLIAM 514 S 10th Ave Bozeman MT 59715 04/23/13 11/07/13 02/06/14 9375 03/22/2013 3.00$ LASHINSKI, CHRISTOPHER ROBERT 954 New Holland Dr Bozeman MT 59718 04/23/13 Returned 9421 04/15/2013 18.52$ WALMART 1500 N 7th Avenue Bozeman MT 59715 11/07/13 02/06/14 04/21/14 9432 04/19/2013 155.00$ HOGG, BREE U.47 Boxwood Dr Bozeman MT 59715 11/07/13 Returned 9444 04/26/2013 150.50$ HARNED, PETER 17 W Lamme St Apt 204 Bozeman MT 59715 11/07/13 Returned 9458 04/30/2013 342.00$ TOOLE, ROSS 2413 Par Ct Bozeman MT 59718 11/07/13 Returned 9468 05/02/2013 900.00$ WU, XINYU 1510 W Lincoln Apt 2A Bozeman MT 59715 11/07/13 Returned 9488 05/22/2013 20.00$ GASKILL, STEVEN PATRICK 1500 N 600 W Paul ID 83346 11/07/13 Returned 9492 05/22/2013 5.00$ LIENEMANN, JORDAN ANNETTE 3048 York St Bozeman MT 59718 11/07/13 Returned 9510 05/22/2013 189.68$ SIMMONS, BRENDA 13273 Fiji Way #208 Marina Del Rey CA 90292 11/07/13 Returned 9512 05/22/2013 137.50$ LONG, LARRY 214 E Story St Bozeman MT 59715 11/07/13 02/06/14 04/21/14 9517 05/22/2013 80.00$ SCHILLING, ISAAC S.725 S 7th Ave #5 Bozeman MT 59715 11/07/13 02/06/14 04/21/14 9518 05/22/2013 55.00$ SCHILLING, ISAAC S.725 S 7th Ave #5 Bozeman MT 59715 11/07/13 02/06/14 04/21/14 9530 05/24/2013 800.00$ SOPER, DOROTHY S.621 N Rouse Ave Bozeman MT 59715 11/07/13 Returned 9531 05/24/2013 89.75$ WALMART 1500 N 7th Avenue Bozeman MT 59715 11/07/13 02/06/14 04/21/14 9542 05/24/2013 150.00$ GREEN, DAVID 1602 W Koch St Apt #4 Bozeman MT 59715 11/07/13 Returned Total - Court 5,562.42$ GRAND TOTAL 9,880.10$ 23 TRANS NAME AMOUNT DATE DESCRIPTION ADDRESS CITY ST ZIP Big Sky Fire Protection $124.09 03/15/2013 Water-Hydrant Fees 831 Cerise Rd Billings MT 59101 GRAND TOTAL 124.09$ Miscellaneous Accounts Receivable (owed to City) to be Written Off of Accounting General Ledger DATES OF ATTEMPTED CONTACT Every month since April 2013 24