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5.2. ERMUSR 01-08-2013 A4h Elk River Municipal Utilities 13069 Orono Parkway P.O. Box 430 Elk River,MN 55330 (763) 441-2020 UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Theresa Slominski —Finance Director John Dietz, Chair Daryl Thompson, Vice Chair Allan Nadeau, Trustee MEETING DATE: AGENDA ITEM NUMBER: January 8, 2013 5.2 SUBJECT: Fourth Quarter Delinquent items BACKGROUND: Fourth quarter delinquent items are presented for your review. For review, the attached report has four columns: Assessments, Collections, Revenue Recapture, and Write Offs. Assessments are delays in collecting the money owed and is assessed to the property taxes in the fall. Collections amounts are those we send to the collection agency to try and collect after we have exhausted all our internal collection efforts. Revenue Recapture is the program through the state where funds are collected from individuals' tax refunds and remitted to us, with the balance (if any) remitted to the individual. It presents an opportunity to collect funds rather than resorting to a collection agency or having to write them off completely. Write Offs are just that, they are amounts removed from the books with no further collection efforts being extended. DISCUSSION: These amounts cover items from September through December 15th 2012 and total $52,832.30. We continue to take advantage of the Revenue Recapture (RR) program available through the state and the majority of this total has been submitted to that program, with the year-to-date total of$47,779.20. Amounts submitted to RR are still trying to be collected. There is so much greater potential of collecting this RR money through this program than any measure of reminder letters and phone calls. We are keeping you informed of these numbers submitted through this quarterly process. If we determine at a later date that any of these amounts are uncollectible, they will be reported to you as such through this process as a collection or a write off amount. © NATURE Reliable Public Power Provider P O W E R E D T o S E R V E The amounts of$2,441.59 are accounts sent to a collection agency for further collection efforts, $2,595.12 are written off with no further collection efforts, and $16.39 that will be assessed next fall for the assessable services of water, sewer, and trash. (There are very few assessments on this fourth quarter report since we just submitted assessments to the County in November. Once they are submitted to the County, they no longer appear on the report.) Year to date, we have sent$9,179.19 to the collection agency, written off$10,435.91 with no further collection efforts, and sent $47,779.20 to RR program. We assessed $18,691.82 this past November, with the process mentioned previously. Excluding the assessable amounts, and those amounts sent to RR, this results in a year to date amount of$19,615.10 bad debt expense, or.00065% of total sales for projections of 2012. This amount is very low and is indicative of a great focus on collecting payment. Given that it is so low and we have a large amount in RR, we will have a year-end adjustment to recognize a portion of the RR amounts as bad debt. Even if we did the entire RR amount, it would be .22% bad debts as a percentage of sales. Our budgeted amount is $105,000 or.35%. According to APPA's most recent published standard ratios (2008), the industry standard is between .17% and .40%. ACTION REQUESTED: Staff recommends that the Elk River Municipal Utilities Commission accept this delinquent amounts listing for the fourth quarter of 2012. 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