HomeMy WebLinkAboutDocumentation_Regular_Tab 18_1/8/2026 Agenda Item #180
Regular Council
A-1
STAFF MEMO
Meeting: Regular Council - Jan 08 2026
Staff Contact: Allyson Felsburg Department: Utilities
RESOLUTION 01-26, A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA AUTHORIZING THE WRITE-OFF OF UNCOLLECTIBLE 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 uncollectible accounts are written off
the books from an accounting perspective.
Uncollectible 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 150 accounts to be brought forward for write-off, for a total of $33,427.88.
The list of accounts recommended for write-off is attached to Resolution 01-26 as Exhibit A, and the
Utilities Department recommends allowing the write-off of these accounts. These accounts have all
been delinquent in excess of two 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 INFORMATION:
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?
❑ Yes 0 N/A
Page 566 of 572
Agenda Item #18.
QUOTE 1 - BUSINESS NAME N/A QUOTE AMOUNT N/A
QUOTE 2 - BUSINESS NAME N/A QUOTE AMOUNT N/A
QUOTE 3 - BUSINESS NAME N/A QUOTE AMOUNT N/A
COMMENTS/EXPLANATION ON SELECTIONApproval of Resolution No. 01-26
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1) Resolution 01-26 Bad Debt Write Off
2 Exibit A
Page 567 of 572
Agenda Item #18.
RESOLUTION NO. 01-26
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AUTHORIZING THE WRITE-OFF OF
UNCOLLECTIBLE 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 water utility has attempted
collection of inactive but outstanding water utility billing Accounts totaling $33,427.88, as
listed on the attached "Exhibit A"; and,
WHEREAS, said uncollectible and outstanding closed water utility accounts
have been closed since between 2023 and 2024 and are all in excess of two (2) years
delinquent; and,
WHEREAS, the Village Finance Department recommends the Village Council
approve the write-off of said uncollectible and closed water utility accounts for
accounting purposes; and
WHEREAS, the Village Council hereby approved the write-off of 150 closed,
delinquent water utility accounts in the total amount of$33,427.88 upon request of the
Village's Water Utility 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 150 inactive but outstanding water utility accounts totaling
$33,427.88 as listed on the attached Exhibit "A", said unpaid accounts having been
determined to be uncollectible by the Village Water Utility 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 568 of 572
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