5.3. ERMUSR 01-12-2010
Elk River
Municipal Utilities
13069 Orono Parkway • P.O. Box 430
Elk River, MN 55330-0430
January 8, 2010
To: Elk River Municipal Utilities commission
John Dietz
Jerry Gumphrey
Daryl Thompson
From: Theresa Slominski
Re: Write-offs
5.3
Phone: 763.441.2020
Fax: 763.441.8099
Fourth quarter write-offs are presented for your review. There are some bigger numbers
than previous quarters as we clean up our accounts receivable with some rather large
exceptions that (unfortunately) we have identified we will never be able to collect on.
These amounts cover items since the last write-offs, which were through July.
Attached are two lists of write-offs, totaling $15,313.44. (It looks a little different from
reports in the past because we have a new program that we are using to compile this
information, and perform the function of adjusting the charges off the customer accounts.
It has really streamlined the process and made it much less labor intensive.) There are
still the categories of those accounts sent to a collection agency for further collection
efforts, and those that are written off with no further collection efforts. These categories
are identified in the far right columns. There is also a column for assessments, but those
were handled previously and so none are presented here.
Also to be included in the write-off amounts are $5,308.39 from 5 accounts of the
customer in Receivorship that a 2/3 settlement agreement was reached.
Also to be included are amounts from prior years we have been trying to recover: a
Landcor account for $1010.12, Holiday Inn (prior owners 2006) $28,316.26, Hi
Wildwood Hospitality (Holiday Inn prior owners #2 2008) $35,826.19, Michele's
Embers $842.16, and Rockwoods (prior owners) $72,813.04, all totaling $138,807.77.
Some of these are older debts that we were working with legal counsel to see if we had
any recourse to collect on these accounts. In each of these instances the party which
contracted for the electrical service is no longer in ownership of the property, has vacated
the property, and appears to be judgement proof (without assets). In these circumstances,
or attorney has advised us that we have no recourse for collection of the delinquent
accounts.
This is a grand total of $159,429.60 for the fourth quarter of 2009.
For the entire year, we are at $214,020.33 in write-offs. This is less than 1% (.008) of
total sales. It is certainly a "sign of the times", and not the norm. Although the numbers
are larger than we would like, it is important that we realize what we cannot collect,
adjust the books accordingly, and move forward. I feel that staff still needs be recognized
for the hard work that is put into collecting accounts, and the preventative measures that
have been implemented in the past few years that will serve us well in future years.
Staff recommends that the Elk River Municipal Utilities Commission accept this write-
off listing for the fourth quarter of 2009.
Thank you.
cfl
0
r-
a~
m
m
r
O
.`
O
O 00 ~
O D
D
0
O N O O
0
-Nb4 ~lfT EA
O ~ ~
U
c
E
N
Q
N U U U
U 'C 'C 'C
U U U U U
~, a~ .N a~ .~ ~
cnw~ w~ w
I~ to L(') f~
N O O N M
f~ 00 M CO
~ ~ ~ M
EA (t} 69 EA
U L U
U U
3
wc°n'~ w
~ O
~ MEA
ER
5~
`~
Ar
O (D M O
~ OCO~
ai ti ao ti
M N EA EA
N ~
ffl
CO d' O ~
00 N
00 O N C4
~ O O M
N N M EA
fA EA EA
U U
~ ~
U U U
N .~ N
w~ w
~ ~ Cp
O M
O M
~ ~ W d Q
Q Q W ~ Q Q ~
N W
N ~
~ Q ~ > > J
iQ
a
~ W Q Q O
v ~ ~ ~ cn to O
Q
Q
C7
ti
r-
w
X z z =
U W rn ~ O W W rn
`n
N ~ ° ~
0
0
C/) M ~
~ 0
~ r- 0
0
N M ~
U U U ` ` U
U U U 3~ U U
~ N N O N O N
w w wcn~ wF-
Z
~ ~ ~
~
= ~ Y
= c
i~ ~ ~
00 ao O
0
0 ~
~ ° o
o
`
~
~ rn O r-
~ r- ~- N
O O M lfl O O O ~ M (D O
M M O ~ M M M I~ O N M
M M M ~ M M M M ~Y ~f' M
~ ~ ~ M lL') ~ N LC) to 00 tC> ~
M M
O
~ N ~' m
za a Q Z ~*
N z c~nQZ z zoz ~z ¢z ~z ~WZ ~f- ~z z
~ ~~~ ~ o ~ z~ ~~ zg >~ a~ ~~ ~~
LZ W Z ~> Z U H L.L Z
Qwo Z~ pcn W00C~ ~Q > U J ~o Q~ QJ O~-
Z Q(n ~p O = YQ O ~ W H ~
~ `_¢~~ W~~ ~UZ Q~O ~~~ V~~ O0~ _~ zU W~> w~~
~NZXW ZQW WQW }Z Q~W ~ZW m2W w~U ~Y WQZ DOW
~°z> wc~> °~_ ~QQ m~> mQ> wU> maw OQz o W ~}>
~"? a~Z~~ ~v~ Q~n~ ~°I~- 2cfl~ w~ Z~~ Q~LL- UOW p~~ w~n~
r ~~~ ~ 2~ J W H O Q>~ 2 ~~ ~ Y~ ~ ~~ ~ ~~ O Z~ U ~~ O Q~ ~
~ Zo~~W UAW -~NZ >tnU ~~W ZMW ~~W Wed' QUO Ii~C~ ONW
U
O
N
~ ~ M ~ OHO ~ ~ N N 00 O O M
~ N) M O to '~ CO N O r I~ ~ r-
N U N ~ N N N N ~ O N ~ '~
m
0
N
N
O
m
f
~
~
OM ~
O N
+O_-' ~ r (R 69
C OD In cfl I~ ~ O O O
ONO ~ ~ ~ ~ ~ ~
V ti M O ~ O ~ r
~ ~ M
609
6N9
N
~
~ I~
69
O 69 69 69 69
U
Y
C
~
^
W
Q
N U U U U U U_ U_ U U
V N~ +L+ +L+ Y ++ ++ L L ~ +~+ L
U
N
E N N N N N N N ~
~ U
N N
N
>
(/) fn > W W W _
W W W W H W _
W
,N ~ O
N
W
O ~
O ~
O H O
~
~
W
~ ~ N N r r d. ~
~ Q Q Q o Q Q ~ ¢
a O
w ~ ~ F- H
N Q Q ¢ Q > Q Q J p cn cn
O N N N N Q d N O Q
-6
~
~
~
~
U
U
~-
O
O W
~ W
~
Q
rn
rn
rn
-
rn
Q z
p ~
~
U ~
Q
m
m
a~ •- •- • ~ > ~ cn
U ~
~n ~
~n ~
~n ~
~n W
~
o
~
~
~n
~n
f~ I~ ~ ~ ~ O 0 N O ~ ~
N ~- r r ~ N ~ ~ N ~- 00 00
(n r r r r M ~- r ~- CO r r
M M ~' ~ O ~ 0 O O ~ ti
O O O O M I~ N M 0 N N
M M M M M M ~f' M M M c'~
In In l1') lf') lfl l(~ tf') ll') In In l!')
l!') l1') lI~ In lf~ In ~ Lf~ In In lf')
~_
~ N
~~ Z ~ Z ~ Z ~ Z Q Z ~ Z Z O. Z Z Z Z
~~ ~ ~ ~ ~~~ ~~~ v,~~ z~~ ~ ¢~ ~ ~ ~
-oQz Qz Qz ¢z ~z wz Uz ~" w ~ ~-
~H~ F-~ F- E- Ow Caw ~w ~ cn> zcn zcn
~ ¢wW wW wZ wZ Q¢ iQz QQ~ ~O z¢z m~ mU
> >
Q .~w¢ w¢ w= w= Wcn~ z O = O O~ wWQ OW OW
SOHQ ~~ 0~ j 0~j ~Q> >~w Ui¢ JU> ~~~ Ymz YmZ
EY~YO Ycpp Ycop Ycflp ZQWY c}i)oOZ ~~oZ ONY ¢~~ >~O >~~
~ (6J~Z J~Z J~OZ J~pZ >~J QUO.' W ~- ZNJ 2(p~ QapQ QppQ
O ZW NQ WN¢ W NQ WNQ W chW Own.. ~M~ Q~W cnNN ~~0 ~r-~
O
N _
O ~~ ~ ~ O N O ~ ti O N N
N OIM M I~ M N ~ ~ ~ O O O
~- U .- ~ ~ ~ ~ N N N N N N
m
0
M
N
I9
r
~(Or
O r O
N ~ O
>`~~
CI
O
UI
N
~I
G
N
N
N
Q
N
U ~ L
~ t9 N
~~~
W
y~
~L
N ~
~~
Q=
a~ ~"
~U ~
N r
(n r
~~
~
Q
Q
~ Z
~
r M O~CO~r OMO
M I~ O M 00 0~ 00 C0 0
(~ r 0000 C1' O OOD00
0 I~ ti M r d3 O d~T EA fA
r M EA EA r
Efl EA ~?
(O O I~ r 0 0 O O ~ 0~ N
rr00 tn0 r COM 01~MC0
•-N~ 00 ~ 0000 ~rrN
rMr MN N OM M
Ef3fREA
EA EA Efl EA ~ ~ _
~ ~ EA
U U_ U_ U U
N N L ~ ~ L ~ L +~-'
A N N ~ V1 N N ~~ N
cn~f`- w~ w w w~ w
O
z
w
~ w ~
w
o
J M ~
J m ~ Q O
~ O
2 ~ Z
Z = ~
rn ~ ~ O
Y ~
U
~ v ~° z ~ r
r lI') N (~ I~ d'
r I~ ~ ~
r
0
r
~ N
U L '-~'
~ N ~ U j
N ~ ~ .~? ~
wcn~~cn
H
z
Q
O
O
r 1~ r 00 O O 00 O
~ ~ ~ ~ tM ~ ~ ~ `M
_ in ~n M ~ ~ ~ ~ ~ U ~
U I- U ?
w z Q ? m
W
Y Q } z > U
NOY~nz ~ Z Zzz Z WpZZ ~Z Z > Z
~~~~ J~~ O-~~ ~. ~ ~~~ Z~ w ~ ~ ~
a W~ _= Q W W Y~ W ~ Z ~
~ Q m= ~~ ~~~ ~ O Z ~ Q O j o
O d'M 1- ~ wNY afn ~~ gQZ O'r'
~ ~~~F-O ~sE- QUO UcoQ a.w~ OMB }=Q OMoc
~Q~w w¢ =QQ UXw cmaw~ z~~ Hew =X>
`., a~zcnV ~wcn ~~w ~p~ Nm 0~ Or HUB
~~MZ dog F-~Z Qmp.. ~~Y ~~Y ~~~ ~mY
`- N}~~ ~~d Q~Z HOQ ~~ J QM~ ONE 00~
0 Z~ I~ ~ ~ N~ ~ M r2 ~' d~ ~ r W ~ r W O r N Z a W
O
O
N
`O r r 0
~. p M r 00 ~ r O r
N 3l0 r O N ~ ~ (O ~
r U N N N r CO r ~ r
U `
wc°n'~~
U ~ L
U 3 ~
N ~
wind
a
Q ~
Q
O ~
d
H ~
L( CO
O 0
M M
~ ~
Z 0
M Z
z~ ~*~
Z
Q
~z zU>
o
g
=
z~j
a QUO
O
w
O
f
Z ~ Y r
,J
W ~ Q
Y ~i W ~ ~ ~
N ~
~ N
m
0
rn ~
co
r
m
~ ~ ~ rn ~~ ~~
O ~ cfl ~ ~ ao ~ N
M EA Eft EA
5 N
CAM COO00 O O I~ OO
OMN ~~~ N O ~f OCO
~ O O I~ M
O CO M O M
O EA EA ~ d} Ef3 NEA ~ ~ ~ ~
U
c
N
N
Q
N U U U U U` U U `` ,U
~ `
cnw~ cn~~ w w w wcn w ~ w c°n'~ w~
w
~' ~ o p
•L a ~. O
Q
~
~ ~
~
z ~ p
-' c~n ° ~ z Z Q Q Q ~
~~ w p ¢ ~ ~ ~ ~ ~ ~
~
>- ~
2
rn
Q
U
~
Z
Q
Q
a
Q
m
N N
'V ~
Cfl M
r rt
M ~ O ~
Cfl ~ ~ W N
' N
N M
f~
M ~
~ 00
00
O M
~ O
O ~
I~ l(
)
O 00
N
(n ~ ~ r r r I~ M ~-- M ~ N
O (D O O O O O O O O CD
N r M M M M O M ~ M ~
~ M M M M M M M O M O
In ~ ~ to Ln In ~ ~ l1') to lC)
l[') Lf) Ln In In !n to lI~ lf') l,() l,()
Z
W
Q O
~ ~ Z ~ Z ~ Z ~ Z ~ Z ~ Z J z Z~ Z Z ~ Z Z
~0~~ ~ ~ z ~ w ~ w~~ W ~ W~~ Owl ~~ Ww~ ~~~
-aOz~ ~z ~ Z Z~ Z p~ Z> w~ J> >V
~ Qp>a ~nJ. ~° pc~i~ pZ oz ~ mQ p ~Q ~Qz
W ~ F- - H Z H H rn v F-
O~~'J QOJ H W Q'NW ~JW ~QW JQW Q~W Q'~' ojf OW (nNm
~~MY UOa W2> wrn> wQ> WN> wUY (n~~ ~~ ~N> Q~2
~:? ili~o ~~~ Uv~ ~~n~ dao~ a~~ QNg ~ao~ F..UF- ~-~~ Z~nl--
~ (Ow~a' Qom= Q'MJ Q'~J ~~J ~'OJ V~~ wpJ Op~p~ OU~J OHO
~ ZU' ~0~ doOU d~ W a.-W ~~W dtiW ~~m ~~W fn~n_ fA~W DMZ
O
O
N
~ ~~ M M ~ ~ ~ ~ M N 00 ~
~ NIA r 1n (p CO O CO f~ 00 O I~
N 7 0 O O ~ r- N r- O ~ O O
~ U ~ ~ N N N N N N ~ ~ ~
~ 1~
0
a~
rn
m
c
M I~ 00 O 00
O ~ ~ COOI~N
O NEA
.~- Ooi M ~ V
~} ~ Ef3 EF? Efl
C O O N O O ~ O~ ~ O N O
000 oOMLf~ ONN M r- I~ O
j00 x-0000 ~N~ O O ~ ~
~ ~ Efl Et?~~ ~~~ EA ~ ~ N
O Efl ~ ~
U
Y
0) U U U U U U U U U U``~
U U U U O~ U U O +O~' U U U U U U 3 +O' N
Z N 3 ns a~ a~ 3 ~ a~ m a~ a~ a~ a~ co co
inw~ wcn~ w wcn~ w w w w w wc°n'~i`
N
w
~ W O p ~
j
Z ~ th ~
Q
> Q ~ a w
Q ~ v ~ ~ Q ~ Q
U >
ui W
a~ - U
w n-
Q ~ W
Q J ~
O
v`~ ~ U ~ H O p ~ O F-
Q~ rn Q Z (n = O Z = U
O
~ ~ Q ~ (n > (n ~
"
U In N
~ M
M ~ ~ O O ~ a
0 ~ ~ N
O M M 0
0 N ~ O ~ N `"'
'
(/~ 00 r r O ll) r r M r )
l1
r O 00 ~ O ~ M O M 00 O
M M M r- M F- M M M ~ M
w ~ ~ ~ ti ~ d ~ ~ O ~ ~
U ~ ~ ~ rn ~ Q ~ ~n ~n ~n ~n
w
~ ~ Q z
z~ ~~ ~> w ~ ~
N Q Z Z Z Z 0~ Z Qg ~ Z J Z Z Q~ Z Z Z
~~W~ ~ ~~ a~Q W ~ Z~~ uJ~~ ~ w?~ ~;~
Q=}Z wU pw pU z p~ ww w~ Y~~ QQ
~ UW~ z= =QZ Hz O~ ww F-> ~cn zwp p0
Q. N~O~ QN~ ~O W 2Z~ d'~~ UUY ZCO~' W ~J JOZ ~a~
tn~oQ ~ j_l ~M~ Q~~ QOM w~Z wa,~ ZNI- (~00 ~~~
o, ZmN2 (nom W YEN r-= ddW --~NQ (n~-W >.-fn Q~U ZinW
O
N
~ I~ ~ O N O ~
~ 00 ~ I~ N d' ~ O ~ ~
~ CIO M 00 ~t O N O O ti CO
N ~ O O ~ M I~ 00 O CO O N
e- U N r r O ~- r N r r r
M
O
ch
CA
O
N
EA
N
O
r
N
rn
t0
C
~ 0
O Oa
O0
~
a0
~ O ~ O
~ lf3 O
~~ N
~3 ~
COO 00 ~f 0000 ~ ~ 000 ~ OCO N
O CO O (fl 1~ M O CO M O 00 O ~ 00 00 V'
U ~N NCO MOM ~O MO O ~C0 I~
O~'~ OM MMM 0049 ON M M~- O
=~Efl NEA ~b~?FA ~ N69 69 SEA M
O EA EA b4 EA N E!? EA
U ~
v,
Y
C
^
W
c
C
~
^
W
N U U U U U U U U
U ? U~ U U N U +' N U N U U ~ +' N U U
~
>
O O O O N ,~
~ ~ N (0
L N~ fL6
W ~ ~~
W
- _N .N
W ~ N
F•- (0 (LO
F- N
W N
LLJ
Cn W fn W W F H F >
N
4
W
~~
N
LL
~
r
^
VJ
Ncn O U z Y z p 0 ~ Q
N (n ~ Z ~ U Z ~
~n ~ ~ Q ~ O ~ g Z
J
W o
(n
w
U
m a O
H
~
~~ N N ~ ~ U
• V to 00 ~ f~ ~ O ~ I~ O M O
Z~ ~ ~ r _
O M O M O 00 O
N N 00 ~t O O ~ O O ~ 00 O
Cn r ~ f~ ~ r N ~ r s- r ~
O M 00 O M N O f` ~ ~ O
M O O M O M M N O ~ M
M f~ O M d' O M ~ M M M
In In l1') lf) l17 I~ lC') t(') Ln In In
to Lf) (n to t1') In M t() Ln ~ Lf) l(7
Y
00 0o io
~ N
~' d
m W
~,p°~z J z o z wiz Q~z oz z z z ~ z ~z
a~cn-~ w ~ z~~ f-z~ g ~ ~~ ~ ~ J ~ ~~~ w~
aka ~ ~z ~w ~W
Q~fA = U' ~ J~ WQ U~ Wfn LNL.I~= W O~W J~
zv~ U~ ~r QQ ~F-~ wfn UZ ~oU_' ~ w =W> mQ
~ cQ~~ ~~ m~C~ ~~~ UQO zwJ v~a~ ~~_ ~vJ ~~~ WF-~
~~=~w QN },Oo Q~w o>-a wo= Wpw ~~cn w`c'~ ~w~ ~~w
O ~Utf)~ =OCO W Nm Q~~ Qm W ZQQ Q'OQ' fnOZ }Q~ QOJ ZOO
EFQ-~Y ~mQ QM~ Z~Y (=j~Z ]~0 AMY ~~~ >>mm ~~p_, ~oY
(OQNJ QO> Q'~Q QOJ op- W MW Q~J W NQ >OJ MQ QOJ
o ZZ~W (n~> HMU (A~W ~~~ YMU YNW -~M~ ~dQ (A~~ -~~W
0
N _
~ ~ to M O O 'tt O O ~ M M
~ UI N N ao M ~ O M ~ t0 N O
N O .- CO 00 I~ ~ O N ti O 00 O
~ U ~ ~ M ~ ~ N ~ ~ ~ ~ N
N
O
N
N
N
C
OIIM
~~~~
o
U ~
N ~
O
U ~
c
a~
E
N
N
N
Q
N
U
.Z
N
N
4
d-~
.`
N
L
Q
U
N
y
N
'~
Q
C
.~
U ~
lf)
~ (9
~ Z
O
O
N
r
r N
\ ~I
~ ~
N V