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5.1. ERMUSR 07-15-2014
Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Theresa Slominski—Finance and Office John Dietz, Chair Manager Allan Nadeau, Vice-Chair Daryl Thompson, Trustee MEETING DATE: AGENDA ITEM NUMBER: July 15, 2014 5.1 SUBJECT: Second Quarter Delinquents and Write-offs BACKGROUND: Second quarter delinquent items are presented for your review. The attached report has four columns: Assessments, Collections, Revenue Recapture (RR), and Write Offs. • Assessments are delays in collecting the money owed and is assessed to the property taxes in the fall. (This number will grow each quarter delinquents are presented and once they are submitted to the County, they no longer appear on the report.) • 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. (This number is the remaining aggregate amount of all funds submitted through this process since inception.) • Write Offs are amounts removed from the books with no further collection efforts being extended. DISCUSSION: These amounts cover items through May 15th 2014, as those amounts would be greater than ninety days out. If we have notice of bankruptcies or deaths through June 12th, those would also be included in these amounts. The amounts of$2,623.01 will be assessed next fall for the assessable services of water, sewer, and trash. Last fall we sent $4,849.53 to the County for assessment. POWERED el NATURE Reliable Public Power Provider P O W E R E D To v E 48 $8,250.15zare accounts sent to a collection agency for further collection efforts, and$2,582.99 are written off with no further collection efforts. (Both of these amounts will only appear on this quarterly report.) The year to date total for collections is $9,287.89, compared to $4,981.88 in 2013. We submitted a large amount to collections for a single business that accounts for the large increase in the collection agency total. The year to date total for write-offs is $2,937.19, compared to $1,520.01 in 2013. We had three bankruptcies and two deceased situations this quarter. We collected$5,650.54 through Revenue Recapture. The year to date total is $805.05, compared to($9,522.99) in 2013 where collections were so much greater than submissions. We have now filed with the state a net total of$51,904.54 that will remain in the system until it is collected, or we remove it. We will continue to evaluate the risk of permanent default on the accounts that have the longest duration in the RR system and determine any amounts necessary for removal. I have also presented the color-coded recap comparisons with last year, identifying the various categories and the running totals. When comparing the far right columns for 2014 and 2013,we had lower delinquent items in 2013 because we collected more through RR than we had submitted, and that was not recurring this year, as well as some increased activity noted above. Our budgeted amount for collections and write-offs are $105,000 or.32%Uncollectible Accounts per Revenue Dollar. Our write-offs for the year are well below this number, at a total of$12,225.08 or .035%. According to APPA's most recent published standard ratios (2012),the industry standard is between.10%and .41%. Per State Statute 13.685 for Utility Billing Data, the attached report is not public information and has been excluded from the public copy and final copy storage of commission meeting information, and the names have also been omitted in the packet copy. ACTION REQUESTED: Staff recommends that the Elk River Municipal Utilities Commission accept this delinquent amounts listing for the second quarter of 2014. P I I I E I I F O O r NATURE Reliable Public Power Provider POWERED To S ER v E 49 Q 0 O 0 0 Z Q 0 _ 1 m m 1 111 a n m m —^ o. u m ad 0 o m m co H LA a ad 0 ri 0044 100 0. { R" � �.,�x' I'4" ` n.. W J M 0,, '."'"P''1 ''''' '''f it t t -- k r O g li. ' '1 .^ W▪ g R..N Y1 N.Ornl !Zr IJ1 O N N N..6 O M • C N N C N Yt O N Yf Yl O of of of O a.C m Lo ti c b N b N N O N tlt C a a ti ry t y sf'. 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