Title
Incorporated County of Los Alamos Resolution No. 26-22; A Resolution Removing Uncollectible Utility Accounts from the Incorporated County of Los Alamos Accounts Receivables List for - Fiscal Year 2022
Recommended Action
I move that Council approve Incorporated County of Los Alamos Resolution No. 26-22; A Resolution Removing Uncollectible Utility Accounts from the Incorporated County of Los Alamos Accounts Receivables List for - Fiscal Year 2022.
Utilities Manager's Recommendation
The Utilities Manager recommends that Council approve the motion as presented.
Board, Commission or Committee Recommendation
The Board of Public Utilities reviewed this request at their regular meeting on August 19, 2026 and recommends that Council approve the motion as presented.
Body
Pursuant to 3-37-7 NMSA 1978, it is requested that the Board of Public Utilities approve the write off of the accounts listed in the Exhibit A to the Resolution, which have been deemed uncollectible. These accounts have been uncollectible for four (4) or more years, and all avenues for collection by the county have been exhausted.
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 amount of write-off for each utility was determined from the actual amounts billed. The APPA reports in their 2026 survey that comparably sized utilities (5,000 - 10,000 customers) have a weighted average of 0.0008 per revenue dollar. The County has a ratio of 0.00079 for FY2022.
Utilities write-offs for fiscal year 2022 consist of 76 accounts totaling $31,800.33. Please note the balance due listed on Exhibit A includes GRT & GGRT in the amounts of $1,546.67 & $481.39 respectively for Fiscal Year 2022.
Alternatives
The alternative is to maintain these amounts as receivables, an asset, on the County's books, with an offsetting liability, allowance for uncollec...
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