HomeMy WebLinkAboutDocumentation_Regular_Tab 23_9/14/2023Agenda Item #23.
Regular Council
STAFF MEMO
Meeting: Regular Council - Sep 14 2023
Staff Contact: Marjorie Craig, Utilities Director Department: Utilities
RESOLUTION 17-23, A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AUTHORIZING THE WRITE-OFF OF UNCOLLECTABLE AND INACTIVE
WATER UTILITY ACCOUNTS AS IDENTIFIED IN THE ATTACHED "EXHIBIT A"; AUTHORIZING THE
VILLAGE MANAGER TO DO ALL THINGS NECESSARY TO EFFECTUATE SUCH WRITE-OFFS;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES
The Village Water Enterprise Fund (Water Fund) is funded solely through the rates and fees charged
for services provided, not by ad valorem taxes. Customers are billed in arrears monthly for the potable
water used the previous month with payment due within 30 days. While a vast majority of customers
promptly pay on time, a small percentage pay late or not at all. The collections process for the small
percentage of delinquent customers includes the assessment of a late fee, phone calls, letters and
ultimately terminating service to the customer. This process includes outsourcing a debt collection
company to locate and collect the debt from the customer. After all of these efforts have been exhausted
for an extended period of time the remaining uncollectable accounts are written off the books from an
accounting perspective.
Uncollectable accounts in the Water Fund were reviewed for consideration of bad debt write-off. Utilities
staff have attempted to contact each delinquent account holder, most of whom are past customers. The
complete list of delinquent accounts was reviewed with the Finance Department which resulted in a list
of 125 accounts to be brought forward for write-off, for a total of $19,219.18. The list of accounts
recommended for write-off is attached to Resolution 17-23 as Exhibit A and the Utilities Department
recommends allowing the write-off of these accounts. These accounts have all been delinquent in
excess of three years.
This document and any attachments may be reproduced upon request in an alternative format by
completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-768-
0443.
BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A
FUNDING SOURCES: N/A IS THIS A PIGGYBACK:
❑ Yes ❑x N/A
DID YOU OBTAIN 3 QUOTES?
Page 657 of 675
Agenda Item #23.
❑ Yes M N/A
COMMENTS/EXPLANATION ON SELECTION Not related to a procurement item
Staff recommends approval of the resolution.
17-23 Resolution Bad Debt Write -off -FINAL
Exhibit A - reso 17-23-List of Delinquent Water Utility Accounts
Page 658 of 675
Agenda Item #23.
RESOLUTION NO. 17-23
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AUTHORIZING THE WRITE-OFF OF
UNCOLLECTABLE AND INACTIVE WATER UTILITY ACCOUNTS AS
IDENTIFIED IN THE ATTACHED "EXHIBIT A"; AUTHORIZING THE
VILLAGE MANAGER TO DO ALL THINGS NECESSARY TO
EFFECTUATE SUCH WRITE-OFFS; PROVIDING AN EFFECTIVE
DATE; AND FOR OTHER PURPOSES
WHEREAS, the Village of Tequesta, through its Utilities Department, has attempted
collection of inactive but outstanding water utility accounts totaling $19,219.18 as listed on the
attached "Exhibit A"; and
WHEREAS, said uncollectable and outstanding closed water utility accounts have been
closed since between 2018 and 2020 and are all in excess of three (3) years delinquent; and
WHEREAS, the Village Finance Department recommends the Village Council approve
the write-off of said uncollectable and closed water utility accounts for accounting purposes; and
WHEREAS, the Village Council hereby approved the write-off of 125 closed,
delinquent water utility accounts in the total amount of $19,219.18 upon request of the Village's
Utilities Department and the recommendation of the Village's Finance Department.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF
THE VILLAGE OF TEQUESTA, FLORIDA:
Section 1: The foregoing recitals are hereby ratified and confirmed as being true and
correct and are hereby made a part of this Resolution.
Section 2: The Village Council of the Village of Tequesta, Florida, hereby authorizes the
write-off of 125 inactive but outstanding water utility accounts totaling $19,219.18 as listed on
the attached Exhibit "A", said unpaid accounts having been determined to be uncollectible by the
Village Utilities Department following diligent but unsuccessful collection, and it being the
recommendation of the Village Finance Department that such uncollectible and outstanding
closed water utility accounts be written off for accounting purposes.
Section 3: The Village Manager is hereby authorized and directed to all things necessary
to effectuate these write-offs.
Section 4: This Resolution shall take effect immediately upon adoption.
Page 659 of 675
Agenda Item #23.
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