Agenda Item # 5
Columbus Consolidated Government
Council Meeting
05/29/2007
Agenda Report # 151
TO: Mayor and Council
SUBJECT: Landfill Write-offs and Adjustments
INITIATED BY: Finance Department
Recommendation: Approval is requested to make adjustments to landfill
accounts for amounts to be considered bad debt due to statute of limitations,
disputed tickets, tickets not located and valid adjustments.
Background: The Finance Department has completed the analysis of all landfill
accounts and determined the amount to be adjusted from each customer account.
These adjustments include write offs made prior to conversion on July 1, 2004
in the amount of $1,305,979.33 (which are considered beyond the 4 year statute
of limitation), additional statute of limitations in the amount of $791,546.93,
disputed tickets of $19,475.39, tickets not located of $46,054.79, and valid
adjustments of $2,353.58. These amounts are deemed uncollectible, and should
be written off.
Analysis: The Finance Department has made every effort to provide copies of
all outstanding landfill tickets to each customer. Many customers have made
payments on charges regardless of the date of the transaction for those tickets
provided. In some instances, a copy of the landfill ticket was not located;
therefore, the customer was not held responsible for payment of those charges.
In other instances, the customer disputed the ticket supplied due to no
signature or the signature was not recognized as an authorized signer for the
customer; therefore, the customer was not held responsible for payment of those
charges. There are also adjustments made to accounts that are valid
adjustments.
Financial Considerations: The requested adjustment reflects $1,305,979.33 of
adjustments made to customer accounts prior to the system conversion of July 1,
2004 and $859,430.69 of charges converted on July 1, 2004 which represent
charges beyond the 4 year statute of limitation, disputed charges, and valid
adjustments. The total amount to be adjusted is $2,165,410.02 for transaction
dating back to 1997.
Legal Considerations: None.
Recommendations/ Actions: Approval is requested to make adjustments to
landfill accounts for amounts to be considered bad debt due to statute of
limitations, disputed tickets, tickets not located and valid adjustments.
A RESOLUTION
NO. _____
A RESOLUTION REQUESTING APPROVAL TO WRITE OFF LANDFILL ACCOUNTS RECEIVABLE IN
THE AMOUNT OF $2,165,410.02 FOR LANDFILL TRANSACTIONS DATING BACK TO 1997 DUE
TO STATUE OF LIMITATIONS, DISPUTED TICKETS, TICKETS NOT LOCATED AND VALID
ADJUSTMENTS.
WHEREAS, the City provides services on credit; and,
WHEREAS, the City has provided copies of all landfill tickets to customers that
were available; and,
WHEREAS, the City has determined charges to be deemed uncollectible.
NOW, THEREFORE, THE COUNCIL OF COLUMBUS, GEORGIA, HEREBY RESOLVES AS FOLLOWS:
That the Columbus Consolidated Government shall approve write offs of landfill
accounts receivable in the amount of $2,165,410.02 per the attached.
___________
Introduced at a regular meeting of the Council of Columbus, Georgia, held
the
_________day of _____________ 2007, and adopted at said meeting by the
affirmative vote of _____________members of said Council.
Councilor Allen voting __________.
Councilor Anthony voting __________.
Councilor Baker voting __________.
Councilor Barnes voting __________.
Councilor Davis voting __________.
Councilor Henderson voting __________.
Councilor Hunter voting __________.
Councilor McDaniel voting __________.
Councilor Turner Pugh voting __________.
Councilor Woodson voting __________.
___________________________________ _____________________________
Tiny B. Washington, Clerk of Council Jim Wetherington, Mayor
Attachments
No attachments for this document.