5.3 ERMUSR 05-10-2022UTILITIES COMMISSION MEETING
TO:FROM:
ERMU Commission Melissa Karpinski –Finance Manager
MEETING DATE: AGENDA ITEM NUMBER:
May 10, 2022 5.3
SUBJECT:
2022 First Quarter Delinquent Items
ACTION REQUESTED:
Approve the 2022first quarter delinquent itemssubmitted.
BACKGROUND:
First 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
th
property taxes in the fall. Please note this number will only be presented in the 4
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 recap comparisons with last year, identifying the categories and amounts for
each quarter and the running totals. Regarding the first 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, areremoved and
assessed. The assessment amount for 2022 is $0.00 as there has been no activity yet for
this year.
The amounts submitted only to Collection Agencies for 2022 is $0. (Please note that
amounts submitted to Revenue Recapture were also submitted to Collection Agencies.)
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The amounts submitted to Revenue Recapture were more thanthe prior year. The Q1
2022 RR amount is $6,446.46. We have collected a total of $6,749.22 from RR in Q1
2022.
Write Offs for Q1 2022 of $1,405.27 which is slightly more than the prior year. The
biggest impact to the Write-Offs is due to the removal of 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 $1,093.40 from RR in Q1 2022. However, that still leaves us $5,655.82 ahead
with the $6,749.22 we have collected this quarter through RR.
The attached report listing shows those dollars submitted to both the Collection Agency and RR.
The first quarter totals are $6,446.46. To break these totals down by provider, it is $5,469.71 for
Electric, $433.01 for Franchise Fees, $189.47 for Sewer, $161.36 for Trash, $120.15 for Water
and $72.76 for Storm Water.
The amount for first quarter Write-Offs is $1,405.27 which includes: small balances of $31.93,
amounts removed from RR meeting the six-year limit with the state program of $1,093.40and
other write-offs of $279.94.
Our allowance for doubtful accounts (a reserve for bad debt/write-offs) is $25,605 or .06%
uncollectible accounts per revenue dollar. According to the American Public Power
Association’s most recent published standard ratios (2020) the industry standard is between
.22% and .98%. Interestingly, the Northern/Central Plains average is .22%. Our totals for the
year are below the national average, at .015%.
ATTACHMENTS:
2022 First Quarter Delinquent Items Comparison
22 First Quarter Delinquent Items Submitted
20
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89
DelinquentItemsComparisons
Rev
CollectionRevenueRecap/CollRevRecap
AssessmentsAgencyRecaptureAgenPmts
YearQuarterWriteOffs
201819,644.999,644.993,383.619,374.71
201826,945.516,945.511,933.723,293.10
201836,233.116,233.115,047.621,496.85
2018410,301.4810,292.9710,292.973,206.461,258.91
201912,911.462,911.462,444.3510,447.26
2019285.778,267.428,353.193,755.568,258.66
6,750.811,962.211,855.27
201936,750.81
201944,743.535,708.235,708.233,833.531,172.73
202012,707.862,707.865,537.238,315.08
202025,016.465,016.467,621.655,203.80
202033,447.143,447.142,262.182,022.43
2020411,324.365,668.905,668.905,464.991,424.25
202112,600.712,600.711,362.305,875.40
202123,802.553,802.551,559.691,841.70
202134,085.994,085.992,482.702,132.85
2021413,572.016,532.496,532.491,819.222,784.22
202216,446.466,446.461,405.276,749.22
QuarterlyWriteOffsbyYear
8,000
7,000
6,000
Quarter
5,000
1
4,000
2
3,000
3
2,0004
1,000
0
20182019202020212022
QuarterlyAmtsSubmittedfor
CollectionbyYear
12,000
10,000
Quarter
8,000
1
6,000
2
3
4,000
4
2,000
0
20182019202020212022
90
TotalWriteOffs
TotalAssessments
22,500
14,000
20,000
12,000
17,500
10,000
2018
2018
15,000
8,000
20192019
12,500
20202020
10,000
6,000
20212021
7,500
4,000
20222022
5,000
2,000
2,500
0
0
20182019202020212022
20182019202020212022
Year
Year
RevRecaptoWriteOffComparison
35,000
30,000
25,000
20,000
15,000
10,000
5,000
0
20182019202020212022
Values
TotalSubmittedtoRRTotalRRPmtsTotalWriteOffs
91
AgencyServAddrProviderTotalAR
B331IRVINGAVESOUTHSIDE1ERUE$169.07
B331IRVINGAVESOUTHSIDE4CTYT$12.83
B331IRVINGAVESOUTHSIDE6CTYF$16.20
B331IRVINGAVESOUTHSIDE7CTYS$7.47
B18600GARYSTAPT361ERUE$20.36
B18600GARYSTAPT366CTYF$17.82
B11884192NDAVE1ERUE$613.85
B11884192NDAVE4CTYT$34.08
B11884192NDAVE6CTYF$18.07
B11884192NDAVE7CTYS$8.80
B11114THSTUPSTAIRS1ERUE$61.37
B11114THSTUPSTAIRS2ERUW$75.04
B11114THSTUPSTAIRS3CTYS$126.75
B11114THSTUPSTAIRS6CTYF$26.80
B11114THSTUPSTAIR
S7CTYS$17.98
B17161POLKDRNW1ERUE$170.89
B17161POLKDRNW4CTY
T$15.86
B17161POLKDRNW6CTYF$16.39
B17161POLKDRNW7CTYS$7.47
B18730ROBINSONSTDOWN1ERUE$36.69
B1515THSTAPT3261ERUE$99.84
B1515THSTAPT3266CTYF$6.50
B300JACKSONAVEAPT2151ERUE$90.97
B300JACKSONAVEAPT2156CTYF$26.80
B1227SCHOOLSTAPT2021ERUE$151.68
B1227SCHOOLSTAPT2026CTYF$21.23
B11811HIGHLANDRD1ERUE$843.10
B11811HIGHLANDRD4CTYT$32.91
B11811HIGHLANDRD6CTYF$17.73
B11811HIGHLANDRD7CTYS$8.63
B805SCHOOLSTAPT41ERUE$83.42
B805SCHOOLSTAPT46CTYF$14.30
B220XENIAAVEDOWN1ERUE$433.41
B220XENIAAVEDOWN4CTYT$1.75
B220XENIAAVEDOWN6CTYF$21.60
B220XENIAAVEDOWN7CTYS$4.98
B16110JARVISST1ERUE$575.08
B16110JARVISST4CTYT$24.55
B16110JARVISST6CTYF$11.52
B16110JARVISST7CTYS$4.98
B7256THSTAPT3071ERUE$121.05
B7256THSTAPT3076CTYF$23.94
B5435THSTAPT31ERUE$128.08
B5435THSTAPT36CTYF$21.60
B385EVANSAVEAPT3041ERUE$573.66
B385EVANSAVEAPT3046CTYF$21.23
B1515THSTAPT2171ERUE$213.87
B1515THSTAPT2176CTYF$20.30
B17250TWINLAKESRD2031ERUE322.4$4
B17250TWINLAKESRD2036CTYF$21.60
B10653172NDAVE2141ERUE$291.81
B10653172NDAVE2146CTYF$16.20
B1105LIONSPARKDRAPT2241ERUE$115.51
B1105LIONSPARKDRAPT2246CTYF$21.60
B21372HWY1691ERUE$142.81
B21372HWY1696CTYF$7.74
B21372HWY1697CTYS$4.98
B11395THSTNW1ERUE$210.75
B11395THSTNW2ERUW$45.11
B11395THSTNW3CTYS$62.72
B11395THSTNW4CTYT$39.38
B11395THSTNW6CTYF$63.84
B11395THSTNW7CTYS$7.47
$6,446.46
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