5.4 ERMUSR 02-13-2018 i
Elk River
Municipal Utilities UTILITIES COMMISSION MEETING
TO: FROM:
ERMU Commission Theresa Slominski -Finance & Office Manager
MEETING DATE: AGENDA ITEM NUMBER:
February 13, 2017 5.4
SUBJECT:
2017 Fourth Quarter Delinquent Items
ACTION REQUESTED:
Approve the 2017 Fourth Quarter Delinquent Amounts Listing.
BACKGROUND:
Fourth quarter delinquent items are presented for your review. We have previously reported on
four different categories of delinquents as follows:
• Assessments are delays in collecting the money owed and is assessed to the property
taxes in the fall. Please note this number will only be presented for the 4th quarter.
• Collections amounts are those we send to the collection agency to try and collect after
we have exhausted all our internal collection efforts. We receive 70%of amounts
collected after the agency receives their split.
• Revenue Recapture (RR) 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 splitting with a
collection agency or having to write them off completely. There is a maximum of six
years accounts may be placed with RR and after the six years, they are written off.
• Write-Offs are amounts removed from the books with no further collection efforts
being extended. This is the category with the most impact to the bottom line.
DISCUSSION:
I have for review the color-coded recap comparisons with last year(2017 Fourth Quarter
Delinquent Items Comparisons), identifying the categories and the running totals. The amounts
listed for assessments culminates in the fourth quarter and includes items previously submitted to
other collection services, and if not collected, is removed and assessed. The assessment amount
for 2017 is shown in blue at$8,352.84.
The attached report listing (2017 Fourth Quarter Delinquent Items Submitted) shows those
dollars submitted to the collection agency(A),those submitted to both the collection agency and
revenue recapture (B), and those submitted to revenue recapture (R).
The amounts submitted for the quarter to the collection agency(A)are $180.40. Amounts
submitted for the quarter to Revenue Recapture (R) are $10,344.56.Note that assessable items
are also included here as mentioned above.
Page 1 of 2
146
The fourth quarter totals submitted to the Collection Agencies and Revenue Recapture are
$10,524.96. To break these totals down by provider, it is $9,622.57 for Electric, $108.78 for
Water, $81.62 for Sewer, $15.99 for Trash, $675.92 for Franchise Fees, and $20.08 for Storm
Water.
The amount for fourth quarter Write-Offs is $2,272.12;which includes small balances of$56.32,
bankruptcies $673.18, deceased parties of$647.20, and RR items meeting six year maximum
placement of$895.42. Note that this is the first year we have met the six year maximum and
have had to remove accounts from RR and Write-Off.
Our budgeted amount for collections and write-offs are $105,000, or.27%uncollectible accounts
per revenue dollar. According to APPA's most recent published standard ratios (2015),the
industry standard is between.17%and .37%. Interestingly, the Northern/Central Plains average
is .09%. Our totals for the year are below the national average, at.00659% for the write-off
category. Our total in the GL is a credit, due to balances being collected that were previously
written off, effectively a negative, or 0%, for the ratio.
ATTACHMENTS:
• 2017 Fourth Quarter Delinquent Items Comparisons
• 2017 Fourth Quarter Delinquent Items Submitted
Page 2 of 2
147
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Agency Account Sery Addr Provider Total AR
R 17840 22822 BALDWIN ST HOUSE 1ERUE $ 99.63
R 17840 22822 BALDWIN ST HOUSE 6CTYF $ 5.70
R 17840 22822 BALDWIN ST HOUSE 7CTYS $ 2.00
R 19748 379 BALDWIN AVE APT 206 1ERUE $ 118.92
R 19748 379 BALDWIN AVE APT 206 6CTYF $ 22.07
R 21772 1105 LIONS PARK DR APT 205 1ERUE $ 148.12
R 21772 1105 LIONS PARK DR APT 205 6CTYF $ 28.85
R 22140 10081 179TH LN 1ERUE $ 720.29
R 22140 10081 179TH LN 6CTYF $ 27.76
R 26301 18078 VANCE CIRCLE 1ERUE $ 178.16
R 26301 18078 VANCE CIRCLE 6CTYF $ 11.40
R 29196 11931 191 1/2 AVE APT 206 1ERUE $ 223.69
R 29196 11931 191 1/2 AVE APT 206 6CTYF $ 23.49
R 29219 12456 194TH LN 1ERUE $ 437.61
R 29219 12456 194TH LN 6CTYF $ 12.64
R 29647 241 MAIN ST APT 4 1ERUE $ 163.48
R 29647 241 MAIN ST APT 4 6CTYF $ 11.74
R 30205 847 FREEPORT AVE APT 204 1ERUE $ 174.51
R 30205 847 FREEPORT AVE APT 204 6CTYF $ 18.50
R 30614 803 FREEPORT AVE 1ERUE $ 150.48
R 30614 803 FREEPORT AVE 6CTYF $ 29.01
R 30756 8346 PARKVIEW AVE NE 1ERUE $ 678.38
R 31065 379 BALDWIN AVE APT 207 1ERUE $ 138.68
R 31065 379 BALDWIN AVE APT 207 6CTYF $ 19.22
R 31111 10591 171ST AVE 1ERUE $ 183.89
R 31111 10591 171ST AVE 6CTYF $ 9.96
R 31111 10591 171ST AVE 7CTYS $ 1.78
R 31182 1227 SCHOOL ST APT 109 1ERUE $ 23.95
R 31182 1227 SCHOOL ST APT 109 6CTYF $ 6.41
R 31465 19157 IVANHOE DR 1ERUE $ 319.67
R 31465 19157 IVANHOE DR 6CTYF $ 21.17
R 31531 831 FREEPORT AVE 1ERUE $ 127.43
R 31531 831 FREEPORT AVE 6CTYF $ 16.55
R 32530 543 5TH ST APT 2 1ERUE $ 51.90
R 32530 543 5TH ST APT 2 6CTYF $ 14.60
R 32722 19507 AUBURN ST 1ERUE $ 220.94
R 32722 19507 AUBURN ST 2ERUW $ 50.09
R 32722 19507 AUBURN ST 3CTYS $ 22.30
R 32722 19507 AUBURN ST 6CTYF $ 5.53
R 32722 19507 AUBURN ST 7CTYS $ 3.00
R 32902 345 EVANS AVE APT 205 1ERUE $ 243.44
R 32902 345 EVANS AVE APT 205 6CTYF $ 11.40
R 33012 325 EVANS AVE APT 206 1ERUE $ 37.02
R 33012 325 EVANS AVE APT 206 6CTYF $ 10.86
R 33639 17250 TWIN LAKES RD 301 1ERUE $ 127.01
R 33639 17250 TWIN LAKES RD 301 6CTYF $ 17.08
R 33730 17250 TWIN LAKES RD 402 1ERUE $ 174.03
R 33730 17250 TWIN LAKES RD 402 6CTYF $ 24.20
149
R 34469 20295 TWIN LAKES RD-GUEST HOME 1ERUE $ 661.13
R 34469 20295 TWIN LAKES RD-GUEST HOME 7CTYS $ 2.00
R 34503 1227 SCHOOL ST APT 316 1ERUE $ 258.29
R 34503 1227 SCHOOL ST APT 316 6CTYF $ 18.69
R 34843 1227 SCHOOL ST APT 105 1ERUE $ 85.85
R 34843 1227 SCHOOL ST APT 105 6CTYF $ 27.22
R 34942 238 8TH ST 1ERUE $ 326.59
R 34942 238 8TH ST 6CTYF $ 17.08
R 35172 11981 191 1/2 AVE APT 201 1ERUE $ 101.49
R 35172 11981 191 1/2 AVE APT 201 6CTYF $ 21.70
R 35192 10867 181ST LN 1ERUE $ 159.36
R 35192 10867 181ST LN 6CTYF $ 18.33
R 35248 1414 5TH ST NW 1ERUE $ 500.41
R 35248 1414 5TH ST NW 2ERUW $ 34.78
R 35248 1414 5TH ST NW 3CTYS $ 28.10
R 35248 1414 5TH ST NW 4CTYT $ 15.99
R 35248 1414 5TH ST NW 6CTYF $ 13.17
R 35248 1414 5TH ST NW 7CTYS $ 6.30
R 35341 1105 LIONS PARK DR APT 204 1ERUE $ 72.71
R 35341 1105 LIONS PARK DR APT 204 6CTYF $ 11.21
R 35493 10860 181ST LN 1ERUE $ 229.23
R 35493 10860 181ST LN 6CTYF $ 11.93
R 35505 19265 DODGE ST 2ERUW $ 23.91
R 35505 19265 DODGE ST 3CTYS $ 31.22
R 35505 19265 DODGE ST 6CTYF $ 13.89
R 35505 19265 DODGE ST 7CTYS $ 3.00
R 35881 633 MAIN ST APT 415 1ERUE $ 409.08
R 35881 633 MAIN ST APT 415 6CTYF $ 16.20
R 35920 1105 LIONS PARK DR APT 223 1ERUE $ 202.42
R 35920 1105 LIONS PARK DR APT 223 6CTYF $ 25.09
R 35974 300 3RD ST APT 302 1ERUE $ 328.48
R 35974 300 3RD ST APT 302 6CTYF $ 23.67
R 36024 17165 POLK CIR 1ERUE $ 84.83
R 36024 17165 POLK CIR 6CTYF $ 13.17
R 36024 17165 POLK CIR 7CTYS $ 2.00
R 36263 1001 SCHOOL ST APT 308 1ERUE $ 159.15
R 36263 1001 SCHOOL ST APT 308 6CTYF $ 17.27
R 36356 9754 VIKING BLVD UPSTAIRS 1ERUE $ 225.73
R 36356 9754 VIKING BLVD UPSTAIRS 6CTYF $ 24.23
R 36666 18450 ROBINSON ST 1ERUE $ 453.37
R 36818 11755 191 1/2 AVE APT 201 1ERUE $ 220.91
R 36818 11755 191 1/2 AVE APT 201 6CTYF $ 14.07
R 37027 847 FREEPORT AVE APT 207 1ERUE $ 239.18
R 37027 847 FREEPORT AVE APT 207 6CTYF $ 23.59 $ 10,344.56
A 36449 325 EVANS AVE APT 302 1ERUE $ 163.13
A 36449 325 EVANS AVE APT 302 6CTYF $ 17.27 $ 180.40
TOTAL $ 10,524.96 $ 10,524.96
150