AGENDA TITLE:
title
Adopt a Resolution Authorizing the Interim City Manager to Execute the Write-off of Uncollectible Utility Billing Bad Debts for the Years 2017 Through 2021, Approve the Total Write-off Amount of $1,573,855.04, and Approve Appropriations of $1,292,718 (IS-FIN)
end
MEETING DATE:
March 4, 2026
PREPARED BY:
Tarra Sumner, Revenue Manager
recommendation
RECOMMENDED ACTION:
Adopt a resolution authorizing the Interim City Manager to execute the write-off of uncollectible utility billing bad debts for the years 2017 through 2021, approve the total write-off amount of $1,573,855.04, and approve appropriations of $1,292,718.
body
BACKGROUND INFORMATION:
The Finance Department, through the Revenue Division, is responsible for administering and processing the write-off of accounts deemed uncollectible. The Council considered a similar item for General Billing Write-Offs at the October 15, 2025 City Council meeting, and now this item is before Council to address those uncollectible utility billing items similarly. The Electric Utility, Public Works, and Finance departments utilize the City's utility billing system to assess and collect fees, fines, and service charges.
When outstanding balances remain in the General Ledger after all reasonable collection efforts have been exhausted, receivables become overstated and financial reporting becomes inaccurate. In accordance with standard governmental accounting practices, these accounts must be formally written off through an approved process once deemed uncollectible.
The utility billing module has not undergone a comprehensive write-off process since the implementation of Tyler Munis. Staff is currently reconciling and preparing accounts for write-off to ensure the City's financial records accurately reflect collectible balances. Following the completion this write-off and one additional comprehensive write-off covering fiscal years 2022 through 2025, the utility module will be fully cu...
Click here for full text