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5.4 ERMUSR 11-13-2018ElkRiv Munici X S UTILITIES COMMISSION MEETING TO: FROM: ERMLJ Commission Theresa Slominski - Finance & Office Manager MEETING DATE: AGENDA ITEM NUMBER: November 13, 2018 5.4 SUBJECT: 2018 Third Quarter Delinquent Items ACTION REQUESTED: Approve the 2018 third quarter delinquent items BACKGROUND: Third 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 in the 4h 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 six year limit for keeping items on RR and if uncollected at this time, amounts are removed and written off. • Write Offs are amounts removed from the books with no further collection efforts being extended. The attached report listing shows those dollars submitted to the collection agency (A), those submitted to both the collection agency and revenue recapture (13), and those submitted to revenue recapture (R). I also have for review the color -coded recap comparisons with last year, identifying the categories and the running totals. There are no amounts listed for assessments as the process for assessments culminates in the last quarter from information previously submitted to other collection services and if Dot collected, removed and assessed. Currently, all services — so even those assessable services of sewer, water, and trash — are submitted with the amounts at RR in the hopes that they will be collected. Items not collected by assessment time are removed from RR and assessed instead. The third quarter totals are $6,233.11. To break these totals down by provider, it is $5,570.71 for Electric, $657.99 for Franchise Fees, and $4.41 for Storm Water. Page 1 of 2 Vt.] Amounts submitted for the quarter to Revenue Recapture (R) are $6,233.11. Note that these amounts were also submitted to the collection agency (B). We have seen an increase in items we are attempting to collect with the additional customer base we have acquired. The amount for third quarter Write -Offs is $5,047.62, which includes small balances of $10.05, bankruptcies of $403.76, and amounts removed from RR meeting the six year limit with the state program of $4,633.81. The biggest impact to the Write -Offs increase over the prior year is result of removing items from the RR program. We have had to remove, and write-off, a total of $9,314.35 this year, however, that still leaves us $5,554.80 ahead with the $14,869.15 we have collected so far this year through RR. 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 so far are below the national average, at .027%. ATTACHMENTS: 0 2018 Third Quarter Delinquent Items Comparisons 0 2018 Third Quarter Delinquent Items Submitted Page 2 of 2 79 0 ARena 59N Add r Provider Total AR B 10887181ST LN IERUE 137.86 B 10887181ST LN 6CTYF 20.1 B 280 EVANS AVE APT 414 IERUE 65.31 B 28D EVANS AVE An 414 6DTYF 11.4 B 117771911/2 AVE A" 4 IERUE 170.24 B 117771911/2 AVE A" 4 ECTYF 15.83 B 337 BALDWIN AVE APT 103 IERUE 148.14 B 337 BALDWIN AVE APT 103 6CTYF 17.44 B 633 MAIN STAPT 313 IERUE 44.46 B 633 MAIN ST APT 313 6CTYF 20.1 B 8314 PARKVIEW AVE N E SERUE 369.08 B 36S BALDWIN AVE APT 304 IERUE 233.05 B 365 BALDWIN AVE APT 104 6CTYF 20.09 B 1001 SCHOOL ST An 214 IERUE 195.75 B 1001 SCHOOL ST APT 214 6CTYF 11.4 B 13707185TH AVE IERUE 233.3 B 13707185TH AVE 6CTVF 16.73 B 17197 POLK DR IERUE 133.27 B 17197 POLK DR 6CTYF 11.4 B 17197 POLK DR 7CTYS 4.41 B 21372 HWY 169 SERUE 392.6 B 21372 HWY 169 6CTYF 15.3 B 1227 SCHOOL ST APT 310 SERUE 53.76 B 1227 SCHOOL ST APT 310 6CTYF 8.36 B 19395 DODGE ST IERUE 26.9 B 19395 DODGE ST ECTYF 6.89 8 618 RAILROAD DR UP IERUE 502.96 B 618 RAILROAD DR UP 6CTYF 21.66 B 11NI 1911/2 AVE APT 105 IERUE 128.18 B 119811911/2 AVE APT 105 6CTYF 20.82 B MO 3RD ST APT 104 IERUE 46.32 B 3403RO ST APT LIM 6CTYF 17.08 8 345 EVANS AVE APT 304 SERUE 382.39 B 346 EVANS AVE APT 304 ECTYF 10.68 B 171%MONROE ST IERUE 308.08 B 17190 MONROE ST 6CTYF 14.23 B 631 AUBURN PL APT 102 IERUE 36.87 B 631 AU BURN PL APT 102 6CTYF 19.93 B 1205 U ONS PARK DR APT 301 IERUE 114.03 B 1105 LIONS PARK DR APT 301 6CTYF 12.52 8 18S80 PASCAL DR IERUE 127.63 8 18580 PASCAL DR 6CTYF 10.68 B 36860 HWY 10-NORTH SERUE 57.35 8 I6860HWYSD-NORTH 6CTYF 31.18 B 633 MAIN ST APT 409 IERUE 226.14 B 633 MAIN ST APT 409 6CTYF 17.61 B 70 FREEPORT AVE IERUE 0.53 3 765 FREEPORT AVE 6CTYF 17.61 8 365 EVANS AVE APT 203 IERUE 72.67 B 365 EVANS AVE APT 203 6CTYF 11.4 B 617 MAIN ST IERUE 182.09 B 617 MAIN ST 6CTYF 101.53 B 117771911/2 AVE Ann IERUE 219.16 B 11777 191112 AVE An I 6CTYF 20.28 B 300 3RD ST APT IN IERUE 84.54 8 WO 3RD ST APT 104 6CTYF 11.21 B 300 EVANS AVE APT 306 IERUE 73.65 B 300 EVANS AVE APT 306 6CTYF 23.14 B 8110 NE RIVER RD IERUE 148.28 B 117551911/2 AVE APT 301 SERUE 48.31 B 117551911/2 AVE APT 301 6CTYF 15.48 B 633 MAIN ST APT 214 IERUE 54.32 B 633 MAIN ST APT 214 6CIYF 16.9 B 13278181ST LN IERUE 86.76 B 13278181ST LN 6CTYF 18.86 B 1001 SCHOOLST APT 115 SERUE 113.92 B 1001 SCHOOLST APT 115 SCTYF 17.08 B 1920 DODGE ST IERUE 124.87 B 19265 DODGE ST 6CTYF 15.66 B 18594 GARY ST APT 9 IERUE 50.54 3 18594 GARY ST APT 9 6CTYF 16.21 3 1227 SCHOOL ST APT 301 IERUE 54.76 3 1227 SCHOOL ST An 301 6CTYF 9.16 3 1227 SCHOOL ST APT 102 IERUE 54.64 3 1227 SCHOOL ST APT 102 6CTYF 12.04 6233.11 TOTAL Al