The City's Finance Department maintains a billing system that records and keeps track of amounts owed to the City (Accounts Receivable). Occasionally, the responsible party does not pay. Resolution 9666-20 (see attached) provides authority to the Finance Director to use available lawful methods to obtain prompt and full recovery of all amounts owed to the City, and outlines how uncollectable debt may be written off. Delinquent obligations owed to the City in excess of $10,000 may be written off as uncollectible debt with approval by the City Council.  After a good faith effort, debts are considered uncollectible by one or more of the following criteria:

• The debtor is deceased;
• The debtor cannot be identified;
• The debtor cannot be found;
• The debtor has no assets;
• The statute of limitations to pursue a legal remedy for collection has passed.

The two delinquent accounts with balances over $10,000 deemed uncollectible in the total amount of $24,832.94 are:  

1. Woodsondesett, Jahmarree Kevin Michael -  $14,612.94; and
2. Morey, Kyle Michael - $10,220.

The write-offs will reduce the City's accounts receivable by $24,832.94.

It is recommended that the City Council:

• Approve the write-offs for the two delinquent accounts, for a total amount of $24,832.94, as uncollectible debt for Fiscal Year 2020-21.