5.2 ERMUSR 08-13-2019J
Elk River
Municipal Utilities
TO:
ERMU Commission
MEETING DATE:
August 13, 2019
SUBJECT:
2019 Second Quarter Deli
ACTION REQUESTED:
UTILITIES COMMISSION MEETING
FROM:
Theresa Slominski — Finance and Office Manager
AGENDA ITEM NUMBER:
5.2
uent Items
rove the 2019 Second Quarter Delinquent Items Submitted
BACKGROUND:
Second 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 are assessed to the
property taxes in the fall. Please note this number will only be presented in 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 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.
DISCUSSION:
I have for review the color -coded recap comparisons with last year, identifying the categories
and amounts for each quarter and the running totals. Regarding the second quarter totals:
• The amounts listed for assessments culminate in the fourth quarter and include items
previously submitted to other collection services, and if not collected, are removed and
assessed. The assessment amount for 2019 shown in blue is $0.00 as there has been no
activity yet for this year.
• The amounts submitted only to Collection Agencies for 2019 are shown in green $85.77.
(Please note that amounts submitted to Revenue Recapture were also submitted to
Collection Agencies.)
Page 1 of 2
• The amounts submitted to Revenue Recapture are increased from the prior year. The
2019 RR amount shown in purple is $8,267.42. (Please note these amounts were also
submitted to a Collection Agency.)
• The amounts for Write Offs are also increased from the prior year and are shown in
orange at $3,755.56.
The attached report listing shows those dollars submitted to both the Collection Agency and RR.
The second quarter totals are $7,127.18 for Electric, $425.08 for Franchise Fees, $137.49 for
Water, $476.64 for Sewer, $113.68 for Trash, and $73.12 for Storm Water.
The amount for second quarter Write -Offs is $3,755.56 which includes: small balances of
$25.33, bankruptcies of $2,601.01, and amounts removed from RR meeting the six year limit
with the state program of $1,129.22. A big impact to the Write -Offs is the result of removing
items from the RR program due to a six year limit mandated by the state. We have had to
remove, and write-off, a total of $1,853.41 from RR this year. However, we have collected
$18,705.92 so far this year through RR. The biggest impact to the Write -Offs' amount this
quarter are bankruptcies.
Our budgeted amount for collections and write-offs are $25,605 or .0006% 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 .0003%.
ATTACHMENTS:
• 2019 Second Quarter Delinquent Items Comparison
• 2019 Second Quarter Delinquent Items Submitted
Page 2 of 2
95
r
R
Agency
Sery Aaa.
Provider
Total AR
B
557 AUBURN PL
1ERUE
106.23
B
557 AUBURN PL
2ERUW
16.39
B
557 AUBURN PL
3CTYS
21.23
B
557 AUBURN PL
4CTYT
2.2
B
557 AUBURN PL
6CTYF
9.67
B
557 AUBURN PL
7CTYS
6.66
B
538 JACKSON AVE
1ERUE
176.39
B
538 JACKSON AVE
4CTYT
40.36
B
538 JACKSON AVE
6CTYF
28.56
B
538 JACKSON AVE
7CTYS
13.44
B
10087 179TH LN
1ERUE
139
B
10087 179TH LN
6CTYF
23.78
B
13345 192 1/2 AVE
1ERUE
128.11
B
13345 192 1/2 AVE
6CTYF
6.26
B
13345 192 1/2 AVE
7CTYS
2.2
B
19109 DODGE ST
1ERUE
80.73
B
19109 DODGE ST
3CTYS
13.85
B
19109 DODGE ST
6CTYF
2.86
B
19109 DODGE ST
7CTYS
3.2
B
19064 CARSON ST
3CTYS
177.82
B
19064 CARSON ST
4CTYT
1.6
B
19064 CARSON ST
6CTYF
7.52
B
19064 CARSON ST
7CTYS
6.72
B
18594 GARY ST APT 1
1ERUE
235.85
B
18594 GARY ST APT 1
6CTYF
22.74
B
151 5TH ST APT 106
1ERUE
247.29
B
151 5TH ST APT 106
6CTYF
13.17
B
1870 MEADOWVALE RD
1ERUE
1,225.95
B
1870 MEADOWVALE RD
2ERUW
72.7
B
1870 MEADOWVALE RD
3CTYS
100.35
B
1870 MEADOWVALE RD
4CTYT
44.53
B
1870 MEADOWVALE RD
6CTYF
24.13
B
1870 MEADOWVALE RD
7CTYS
13.65
B
379 BALDWIN AVE APT G7
1ERUE
713.11
B
379 BALDWIN AVE APT G7
6CTYF
26.5
B
10653 172ND AVE 405
1ERUE
100.01
B
10653 172ND AVE 405
6CTYF
13.21
B
13415 185TH LN
1ERUE
522.61
B
13415 185TH LN
2ERUW
27.33
B
13415 185TH LN
3CTYS
29.92
B
13415 185TH LN
6CTYF
10.21
B
13415 185TH LN
7CTYS
6.72
B
11809 HIGHLAND RD
1ERUE
863.97
B
11809 HIGHLAND RD
4CTYT
21
B
11809 HIGHLAND RD
6CTYF
16.79
B
11809 HIGHLAND RD
7CTYS
6.82
B 10180 PARRISH AVE NE TRAILER H
1ERUE
176.49
B 14732 CO RD 30
1ERUE
211.53
B 337 BALDWIN AVE APT 108
1ERUE
119.71
B 337 BALDWIN AVE APT 108
6CTYF
21.84
B 1227 SCHOOL ST APT 201
IERUE
109.21
B 1227 SCHOOL ST APT 201
6CTYF
15.93
B 11436 190 1/2 LN
3CTYS
76.98
B 11436 190 1/2 LN
4CTYT
3.99
B 11436 190 1/2 LN
6CTYF
8.59
B 11436 190 1/2 LN
7CTYS
6.72
B 827 FREEPORT AVE
1ERUE
145.52
B 827 FREEPORT AVE
6CTYF
23.52
B 300 JACKSON AVE APT 317
1ERUE
238.5
B 300 JACKSON AVE APT 317
6CTYF
25.67
A 17250 TWIN LAKES RD 204
1ERUE
67.77
A 17250 TWIN LAKES RD 204
6CTYF
18
B 365 EVANS AVE APT 201
1ERUE
105
B 365 EVANS AVE APT 201
6CTYF
22.91
B 345 EVANS AVE APT 301
1ERUE
265.51
B 345 EVANS AVE APT 301
6CTYF
26.02
B 14440 145TH CT
1ERUE
173.52
B 300 JACKSON AVE APT 215
1ERUE
165.48
B 300 JACKSON AVE APT 215
6CTYF
22.91
B 151 5TH ST APT 102
1ERUE
750.68
B 151 5TH ST APT 102
6CTYF
21.88
B 13419 185TH LN
1ERUE
59.01
B 13419 185TH LN
2ERUW
21.07
B 13419 185TH LN
3CTYS
56.49
B 13419 185TH LN
6CTYF
12.41
B 13419 185TH LN
7CTYS
6.99
$8,353.19 TOTAL
M.