Title
Incorporated County of Los Alamos Resolution No. 18-10: A Resolution Removing Uncollectible Utility Accounts from the Incorporated County of Los Alamos' Accounts Receivable List for Fiscal Year 1999 Through Fiscal Year 2013
Recommended Action
I move that Council approve Incorporated County of Los Alamos Resolution No. 18-10: A Resolution Removing Uncollectible Utility Accounts from the Incorporated County of Los Alamos' Accounts Receivable List for Fiscal Year 1999 Through Fiscal Year 2013.
Utilities Manager Recommendation
The Utilities Manager recommends that Council approve the resolution as presented.
Board, Commission or Committee Recommendation
The Board of Public Utilities recommends that Council approve the resolution as presented.
Body
Pursuant to NMSA 1978, Section 3-37-7, the Board of Public Utilities (BPU) approved the write off of these uncollectible accounts. These accounts have been uncollectible for four (4) or more years, and all avenues for collection by the county have been exhausted. Once the BPU has formally approved the write-offs for utility charges, a resolution is prepared for County Council approval.
The New Mexico Attorney General’s Opinion 70-88 indicated that writing off such uncollectible accounts has no effect on the County’s future right to collection if circumstances change, and if collection is not barred by the applicable statute of limitations.
The accounts listed are accounts that have been inactive for more than four years and have been inadvertently skipped during the yearly write-off process. This effort prior to end of the current fiscal year is to prevent converting them into the new ERP system. The write off of an account is intended to more accurately reflect the value of the receivables, but in no way affects the collectability of an account should circumstances change to facilitate collection.
The amount of write-off for each utility was determined from the actual amounts billed.
Write-offs for ...
Click here for full text