Commission du transport en commun
19 April 2017 / 19 avril 2017
Submitted on April 11, 2017
Soumis le 11 avril 2017
Wendy Stephanson, Deputy City Treasurer, Revenue / Trésorière municipale adjointe, Recettes
Angelina Finateri, Program Manager, Collections and Cash Handling, Corporate Services / Unité du traitement de l’argent comptant et du recouvrement, Services généraux
613-580-2424, ext./poste 13595, firstname.lastname@example.org
Ward: CITY WIDE / À L'ÉCHELLE DE LA VILLE
File Number: ACS2017-CSD-REV-0003
SUBJECT: GENERAL ACCOUNTS – WRITE-OFFS 2016
OBJET: COMPTES GÉNÉRAUX – RADIATIONS POUR 2016
That the Transit Commission receive this report on the 2016 general accounts written off of $36,198 as required by the Delegation of Authority By-law.
RECOMMANDATIONS DU RAPPORT
Que la Commission du transport en commun reçoive ce rapport concernant la radiation d’un montant de 36,198$ des comptes généraux de 2016, tel que l’exige du Règlement sur la délégation de pouvoirs.
This report addresses the Transit Services accounts that the Treasurer determined in 2016 are uncollectible and has therefore written off.
The Corporate Services Department, Revenue Services is responsible for the collection of all accounts billed through the City’s Financial System including Transit fare media and other amounts owed for transit services. The total billed in 2016 was $77 million.
The Department has implemented a rigorous process for follow-up, prescribed collection activities as well as partnering with three private collection agencies to collect outstanding balances.
The Corporate Services Department, Revenue Services makes every effort to collect all accounts receivable that are due to the City of Ottawa. Efforts include letters, telephone calls, service denial, accounts payable set-offs, referral to City Clerk and Solicitor Department to initiate a claim and assignment to private collection agencies. In some instances, for reasons that are often beyond the City’s control, full or partial amounts due cannot be paid. Some of the reasons are death, bankruptcy, indigence, legal recommendation, expiry of the limitation period to commence a legal claim and administrative errors related to the billing.
In accordance with section 20 of the Delegation of Authority by-law, 2016-369, the City Treasurer is authorized to write off general accounts receivable that the City Treasurer has determined to be uncollectible. This exercise of delegated authority must be reported annually to the appropriate Standing Committee. The list of amounts that have been written off over the previous year and the justification for writing off each item reported are to be maintained by the Deputy Treasurer, Revenue.
Document 1, on file with the Deputy Treasurer, Revenue, outlines the 57 Transit Services accounts totalling $36,198 determined to be uncollectible in 2016 that have been removed from the City’s financial system. This represents a collection rate of 99.95 percent of the total Transit Services accounts billed in 2016.
Corporate Services Department, Revenue Services policy requires that all write-offs be charged to the allowance for doubtful accounts (AFDA) for transit services. The write-offs do not impact the budget or Department’s 2016 financials.
There are no rural implications to receiving the information in this report.
The public consultation process is not applicable.
Transit Services have been consulted about individual accounts and the determination that they should be written off.
COMMENTS BY THE WARD COUNCILLOR(S)
There are no comments by ward councillors.
There are no legal impediments to receiving this report for information.
RISK MANAGEMENT IMPLICATIONS
There are no risk management implications to receiving the information in this report.
Financial implications were identified in the body of this report.
There are no accessibility implications to receiving the information in this report.
TERM OF COUNCIL PRIORITIES
This meets Council’s priority with respect to Financial Responsibility.
Supporting documentation is on file with the Deputy City Treasurer, Revenue.
This report is for information purposes only. No further action is required.