HomeMy WebLinkAboutC2. Write Offs
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,
uncollectible Accounts Receivable, and stale-dated NSF checks from the
City’s general accounting ledger.
MEETING DATE: June 22, 2015
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.
• Stale checks issued to the City but returned by the bank due to non-sufficient funds (NSF).
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, and (3) a list of checks issued to the City by customers over a year ago, but returned
by the bank 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. All amounts owed to the City are for items which we are unable to legally lien
against the property.
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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, which is necessary for a successful financial audit.
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 $10,431.86.
This amount will be reclassified from a cash decrease to Abandoned Property (a liability) 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 $109.40. The total amount of NSF
checks receivable to be written off is $150.00. These $109.40 and $150.00 amounts 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
$259.40 decrease in the City’s overall Net Position.
Attachments: List of items to be written off
Report compiled on: June 14, 2015
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Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd SentOPERATING / DEMAND checking account139507 07/30/13165.00$ TANGERO, ASHLEY1805 Willson AveBozeman MT 59715 11/07/13 02/06/14 04/21/14139670 08/06/1312.56$ LEI, BENSEN103 Grant Chamberlain Apt 2A Bozeman MT 59715 11/07/13 02/06/14 Returned139962 08/20/13370.30$ GILBERT, LESLIE D.Apt 73/299 Queen StMelbourne VC 3000 11/07/13 02/06/14 04/21/14140329 09/04/1344.73$ CARLSON, ERIC620 E Peach StBozeman MT 59715 02/06/14 Returned140663 09/17/1313.13$ CERTALICH, DEBORAH83 Redwood DrBozeman MT 59718 02/06/14 04/21/14 11/19/14141065 10/01/1352.09$ CISCO, ROBERT600 Pearson StGlendiveMT 59330 02/06/14 04/21/14 11/19/14141161 10/01/1330.00$ RAWLINGS, CHRISTOPHER ADAM504 Westwood Circle Apt B BelgradeMT 59714 02/06/14 04/21/14 Returned141192 10/01/1370.00$ SWEENEY, ALLIE DANIELLE611 S 15th AveBozeman MT 59715 02/06/14 Returned141276 10/08/1365.40$ HOLMES, KEELY5 E Villard StBozeman MT 59715 02/06/14 04/21/14 11/19/14141289 10/08/1312.39$ WALSH, JOHN & JENNIFER6125 Bearclaw LnBozeman MT 59715 02/06/14 04/21/14 11/19/14141291 10/08/1349.37$ WESTWORKS BUILDING COMPANY INCPO Box 10053Bozeman MT 59719 02/06/14 04/21/14 11/19/14141324 10/08/1375.38$ CHLEBECK, NICK2406 Foxglove CtBozeman MT 59718 02/06/14 04/21/14 11/19/14141455 10/08/1327.98$ TOMAX2214 Tschache LnBozeman MT 59715 02/06/14 04/21/14 11/19/14142546 11/26/13325.00$ ARMSTRONG, MATTHEW15980 Rocky Mountain Rd BelgradeMT 59714 02/06/14 04/21/14 11/19/14143140 12/17/1352.07$ ENYEART, MATTHEW C & LOUWANA S2938 Warbler Way Unit 12 Bozeman MT 59718 02/06/14 04/21/14 11/19/14143143 12/17/1380.16$ EVANS, RONALD W & COLEEN K2015 NE 56th AvePortlandOR 97213 02/06/14 04/21/14 11/19/14143223 12/17/1347.89$ LASSACHER, SUZANNE & OTMAR6550 Falcon Ln Ste 4Bozeman MT 59718 02/06/14 Returned143224 12/17/1340.92$ LATIF, QURESH & MARKA1429 S 5th AveBozeman MT 59715 02/06/14 04/21/14 11/19/14143818 12/17/13209.68$ WATSON MAINTENANCE & REPAIR935 Forest Glen Unit CBozeman MT 59718 02/06/14 04/21/14 11/19/14144447 01/14/14160.00$ POLICE EXECUTIVE RESEARCH FORUPO Box 418044BostonMA 2241 04/21/14 Returned144452 01/14/1420.00$ SCOTT, WILLIAMPO Box 6254Bozeman MT 59771 04/21/14 Returned144631 01/22/1465.00$ NORTHWEST ENERGY EFFICIENCY CO605 First Ave Ste 401SeattleWA 98104 04/21/14 Returned144732 01/28/1420.00$ CONEEN, ELIZABETH738 Meagher AveBozeman MT 59718 04/21/14 11/19/14 04/03/15144972 02/04/1419.86$ GEISZLER, JOHNPO Box 789Yellowstone Nat'l PaWY 82190 04/21/14 11/19/14 04/03/15Letters Sent145816 03/05/1438.88$ EQUITY TRUST CO CUSTODIAN945 Antelope Ridge RdBelgradeMT 59714 11/19/14 04/03/15145825 03/05/1435.27$ OUTES, CARLA1703 W Olive St Unit 12Bozeman MT 59715 11/19/14 Returned145842 03/11/1439.50$ BERNAUER, CHRISTY5915 Camellia WayLake Charles LA 70605 11/19/14 04/03/15146172 03/21/146.00$ OBADIAH ROUSEPO Box 1230Bozeman MT 59771 11/19/14 04/03/15146173 03/25/1410.00$ ADERHOLDT, DAVID100 Johnstone Center RdBozeman MT 59715 11/19/14 04/03/15146296 03/25/1417.84$ RADER, THOMAS62 Prairie ViewBozeman MT 59715 11/19/14 04/03/15 Returned146945 04/22/1417.60$ ABRANAMOWICZ, ALEKSANDRA3680 Pipestone StBozeman MT 59718 11/19/14 04/03/15147068 04/22/1445.00$ PRECISION WINDOW TINTING8256 Huffine LnBozeman MT 59718 11/19/14 04/03/15147150 04/29/1435.51$ BUCK, JACOB2411 Daws Dr Apt DBozeman MT 59718 11/19/14 04/03/15 Returned147205 04/29/1456.25$ DAMARIS MONFORTON32 Kelly CourtBozeman MT 59718 11/19/14 04/03/15 Returned147233 04/29/14175.00$ SCHNEE'SPO BOX 6069Bozeman MT 59771 11/19/14 04/03/15147375 05/06/1484.00$ FREEWAY ENTERPRISES146 Kendall CourtBelgradeMT 59714 11/19/14 04/03/15147422 05/06/1467.50$ DAMARIS MONFORTON32 Kelly CourtBozeman MT 59718 11/19/14 04/03/15147644 05/13/14100.00$ MOUNTAIN BELLESPO Box 6333Bozeman MT 59771 11/19/14 04/03/1514789305/28/1456.00$ ALEXANDER, JEN3170 East HollyhockBelgradeMT 59714 11/19/14 04/03/15147908 05/28/1410.90$ BLOCK, CHRISTIAN15015 SE 18th StBellevueWA 980076116 11/19/14 04/03/15148034 05/28/144.70$ PFOHL, ROSSPO Box 161250Big SkyMT 59716 11/19/14 04/03/15148048 05/28/14180.00$ SCHNEE'SPO BOX 6069Bozeman MT 59771 11/19/14 04/03/15148079 05/28/1430.83$ TYRRELL, WESLEY1419 S Wilson AveBozeman MT 59715 11/19/14 04/03/15148391 06/10/14272.68$ SCHNEE'SPO BOX 6069Bozeman MT 59771 11/19/14 04/03/15148501 06/17/1477.58$ LEE, MARIA MAI KAI7574 Forswall RdBelgradeMT 59714 11/19/14 04/03/1510
Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd SentLetters Sent148981 06/24/1425.53$ MORIARTY, DALLAS2109 W College St Unit 209 Bozeman MT 59718 11/19/14 04/03/15 Returned148985 06/24/1462.06$ MURI, JASE4874 Triumph StBozeman MT 59718 11/19/14 04/03/15149001 06/24/14100.00$ RAFFETY‐OHS, KIMPO Box 237Willow Creek MT 59760 11/19/14 04/03/15Total3,577.54$ PAYROLL bank account21742 04/30/1419.40$ WYATT RODENBOUGH215 S Hannaford StWillsallMT 5908611/19/14 ReturnedTotal 19.40$ MUNICIPAL COURT bank accountCheck # Date Amount Address City State Zip 1st Sent 2nd Sent 3rd Sent9602 07/19/13 2.00$ SHEPHERD, JAYDEE LYNN3023 Ritter Dr Bozeman MT 59718 11/07/13 Returned9660 07/23/13 50.00$ STEPP, TYLER LEWIS407 S 10th Ave Bozeman MT 59715 11/07/13 Returned9662 07/23/13 100.00$ GIESY, RYAN MICHAEL540 Beverly Ave Missoula MT 59801 11/07/13 Returned9679 07/24/13 65.00$ GOFF, ERIN6400 Penwell Bridge Rd Bozeman MT 59718 11/07/13 Returned9680 07/24/13 50.00$ PUCKETT, DANIEL LEE402 Sweetgrass Ave Bozeman MT 59718 11/07/13 02/06/14 04/21/149742 08/14/13 15.00$ BOYLAN, LISA M.PO Box 1113 Belgrade MT 59714 11/07/13 Returned9845 09/23/13 0.50$ NORMILE, ARIC COLLIN934 Saxon Way B Bozeman MT 59718 11/07/13 Returned9852 09/24/13 20.00$ WILSON, SHARA LYNN3016 D W Villard St Bozeman MT 59718 02/06/14 04/21/14 Returned9868 10/08/13 104.50$ SMITH, JEFFREY200 Roskie Hall Rm 223 Bozeman MT 59715 02/06/14 Returned9895 10/23/13 31.25$ SUNDQUIST, MICHELLE NICOLE529 Bear Canyon RdBozeman MT 59715 02/06/14 04/21/14 11/19/14994111/12/1315 00$HADWINCLINTONJAMES322 1/2 Lindley PlBozemanMT5971502/06/1404/21/14ReturnedLetters Sent994111/12/1315.00$ HADWIN, CLINTON JAMES322 1/2 Lindley PlBozemanMT5971502/06/1404/21/14Returned9955 11/12/1380.00$ CODDING, LOGAN EDWARD JUNG1103 W AldersonBozeman MT 59715 02/06/14 04/21/14 11/19/149971 11/15/1363.58$ SMITHS1400 N 19th AveBozeman MT 59715 02/06/14 04/21/14 11/19/1410038 12/17/13500.00$ MATTHEWS, JASON SCOTT76 W Pie Creek RdLivingston MT 59047 02/06/14 04/21/14 11/19/1410102 01/22/14250.00$ ERICKSON, ELISSA1519 Durston Rd #C3Bozeman MT 59715 04/21/14 11/19/14 Returned10122 01/22/1475.00$ SULLIVAN, TIFFANYPO Box 174Three Forks MT 59752 04/21/14 Returned10141 02/12/14100.00$ SMITH, JEFFREY200 Roskie Hall Rm 223Bozeman MT 59715 04/21/14 Returned10142 02/12/1495.00$ KINTZLER, MICHAEL ALLEN95 13th St Unit EBelgradeMT 59714 04/21/14 Returned10154 02/13/14328.80$ HOME DEPOT1771 N 19th AveBozeman MT 59718 04/21/14 11/19/14 04/03/1510155 02/13/14695.00$ SULLIVAN, TANNER1415 W Koch StBozeman MT 59715 04/21/14 Returned10156 02/13/14300.00$ SULLIVAN, TANNER1415 W Koch StBozeman MT 59715 04/21/14 Returned10195 03/04/14108.25$ WALMART1500 N 7th AvenueBozeman MT 59715 11/19/14 04/03/1510199 03/06/145.00$ DOOLING, THOMAS WILLIAM100 Langford Hall #436Bozeman MT 59715 11/19/14 Returned10221 03/21/14100.00$ KOWLE, JEANNE MARIE512 W. CurtissBozeman MT 59715 11/19/14 04/03/15 Returned10256 04/11/1450.00$ GREENWOOD, STACIE ELIZABETH204 S. 10th AveLivingston MT 59047 11/19/14 Returned10266 04/15/1420.00$ DODSON, BRENNAN THOMAS410 Turn CreekBozeman MT 59715 11/19/14 04/03/1510271 04/15/1415.00$ JENNINGS, CODY AYRES385 Cameron BridgeBozeman MT 59715 11/19/14 04/03/1510272 04/15/1435.00$ JENNINGS, CODY AYRES385 Cameron BridgeBozeman MT 59716 11/19/14 04/03/1510294 04/16/1450.00$ TRAUCHT, DANIEL113 Meghans WayBozeman MT 59718 11/19/14 Returned10297 04/16/14 1,300.94$ EASY MONEY CHECK CASHING2504 W. Main Street Ste D Bozeman MT 59718 11/19/14 Returned10303 04/16/1427.85$ WALMART1500 N 7th AvenueBozeman MT 59715 11/19/14 04/03/1511
Stale‐dated checks issued by the City and not cashed by PayeeCheck # Date Amount Name Address City State Zip 1st Sent 2nd Sent 3rd SentLetters Sent10304 04/16/1465.00$ WALMART1500 N 7th AvenueBozeman MT 59716 11/19/14 04/03/1510309 04/16/14700.00$ SCHILLING, BRITNEYPO Box 142HarrisonMT 59735 11/19/14 Returned10310 04/16/14200.00$ SULLIVAN, TANNER1415 W Koch StBozeman MT 59715 11/19/14 Returned10330 04/17/14119.50$ MAYNARD, NAASSAN1122 Cruiser Lane Unit HBelgradeMT 59714 11/19/14 04/03/1510342 04/22/14162.00$ COOPER, VIVIAN LEIGHPO Box 764BelgradeMT 59714 11/19/14 Returned10347 04/22/1485.50$ SMITH, JEFFREY200 Roskie Hall Rm 223Bozeman MT 59715 11/19/14 Returned10362 05/08/14400.00$ INTORCIA, CHRISTIAN V.200 S. Hedges #302Bozeman MT 59715 11/19/14 04/03/1510385 06/04/145.00$ TUTEN, MICHAEL STEVENPO Box 538BoulderMT 59632 11/19/14 04/03/1510388 06/04/144.00$ ROSENCRANS, KYLEPO Box 6244Bozeman MT 59771 11/19/14 Returned10421 06/17/1443.75$ MITCHELL, CHANDLER5782 Bridger Canyon RdBozeman MT 59715 11/19/14 04/03/1510433 06/23/14150.00$ TRAUCHT, BRUCE1234 N 7thBozeman MT 59715 11/19/14 Returned10437 06/23/14100.00$ MCCALL. STEPHEN PARIS443 Crystal LaneBozeman MT 59715 11/19/14 Returned10438 06/23/14100.00$ MCCALL. STEPHEN PARIS443 Crystal LaneBozeman MT 59716 11/19/14 Returned10463 06/28/1447.50$ SHELDON, ROSS4546 Shadow GlennBozeman MT 59718 11/19/14 04/03/15Total6,834.92$ GRAND TOTAL 10,431.86$ 12
TRANSNAME AMOUNTDATE DESCRIPTIONADDRESSCITY ST ZIPWeaver Boos Consultation109.40$ 04/04/14 Copies‐Bldg Dept 35 E Wacker DrChicago IL 60601 Unresponsive to multiple monthly Billing Statementsmailed monthly since 04/04/14GRAND TOTAL 109.40$ Miscellaneous Accounts Receivable (owed to City) to be Written Off of Accounting General LedgerDATES OF ATTEMPTED CONTACT13
Checks written to the City but returned due to non‐sufficient fundsNSF ChecksName Amount Date Address City State Zip Letter SentOperating Bank AccountNoneOperating Bank Total‐$ Municipal Court Bank AccountMartin Dunlap150.00 6/2/14 on file with Municipal Court ref: Ticket # 2013‐04163Court Bank Total 150.00$ GRAND TOTAL150.00$ 14