AGENDA REPORT
DATE: September 28, 2026
TO: City Commission
FROM: Bill McDaniel, City Manager
SUBJECT: Write-Off Uncollectible Accounts
EXECUTIVE SUMMARY:
Annually, utility billing accounts receivable amounts for the prior year are reviewed to determine those to be written off as uncollectible. As of September 30, 2025, $51,009.39 has not been paid, which equates to 0.12% of the total annual sales of $42,489,331 for fiscal year ended September 30, 2025. During fiscal year 2025, the City collected $2,812.16 in old write-offs from prior fiscal years.
RECOMMENDATION:
That the City Commission approve a resolution to authorize the City Manager to write off various delinquent and uncollectible utility billing accounts.
FISCAL IMPACT:
Writing off delinquent accounts will reduce the accounts receivable balance and record as a bad debt expense in the following funds:
$27,422.65 Water/Sewer Fund, Org #40256901, Obj # 494000
$ 8,792.10 Solid Waste Fund, Residential, Org #40558401, Obj # 494000
$ 9,241.40 Solid Waste Fund, Commercial, Org #40558402, Obj # 494000
$ 5,553.24 Stormwater Fund, Org #40256901, Obj # 494000
This appropriation was included in the 2025-26 fiscal year budget.
Prepared by Jen Forsberg Finance Director