DATE:
September 2, 2010
TO:
Agency Addressed (No. 05, 2010-2011)
FROM:
Wayne Johnson, Interim Director
Division of Accounting and Auditing
Department of Financial Services
SUBJECT:
Debt Collection Reports Required Under Chapter 2010-151, Laws of Florida
Chapter 2010-151, Section 2, Laws of Florida, amended Section 17.20, Florida Statutes (F.S.). Section 17.20(4),
F.S., now requires each agency to prepare and submit a report to the President of the Senate, the Speaker of the
House of Representatives, and the Chief Financial Officer beginning October 1, 2010, and each October 1 thereafter.
The Department of Financial Services (DFS), Division of Accounting and Auditing, Bureau of Accounting, in
consultation with the Legislature, has developed reporting templates and guidance to promote consistency across
state agencies. Each report and its contents are further identified and defined below.
Section 17.20(4)(a), F.S., Report
The report required by Section 17.20(4)(a), F.S., is an annual report (i.e., prepared once a year) and should include
cumulative data. For purposes of these reporting requirements, cumulative data shall include all data dating back to
fiscal year 2006-2007 (Note: for those agencies using the contract procured by DFS, cumulative data refers to
accounts beginning with the inception of the General Revenue Corporation contract on November 2, 2006, and not
previous debt collectors). Agencies should include all accounts referred for collection, including those accounts
referred for collection under an agency’s independent statutory authority (i.e., the report should include accounts
referred to a collection agent other than DFS’ contracted debt collector, if applicable). Data in the report should be
as of June 30.
FIELD
1
2
3
4
5
6
7
8
9
10
11
12
ACCOUNTS REFERRED FOR COLLECTION
FIELD NAME
DEFINITION
Agency
Agency name
Agency Contact
Contact information for agency representative
Email
Email address of agency contact
Phone Number
Telephone number of agency contact
Debtor First Name
First name of the person who owes the debt
Debtor Last Name/Company Name
Last name of the person who owes the debt or the name of the
business/company which owes the debt
Account Status
Status of the account as of June 30.
1) Active – Actively being pursued by the collector
2) Closed – No longer being pursued by the collector
Original Due Date
The date the account became due and payable
Date Referred
The date that the account was first referred to the debt collector
Original Amount Referred
The amount that was referred for collection to the debt collector
(include a total amount for the agency)
Amounts Collected
The amount that has been collected by the agency/debt collector
(include a total amount for the agency)
Uncollected Balance
The uncollected amount of the debt that is still outstanding and
owed to the agency (include a total amount for the agency)
Section 17.20(4)(b), F.S., Report
The report required by Section 17.20(4)(b), F.S., is an annual report and should include cumulative data (see
cumulative reference in preceding paragraph). Agencies should include all delinquent accounts not referred for
collection. For purposes of this report, the definition of delinquency is based on the due date of an account required
to be referred to DFS’ contracted debt collector. Chapter 69I-21.003(2), Florida Administrative Code, established
the due date for referral to be six months after an account is due. Chapter 2010-151, Laws of Florida, amended the
due date for referral to be 120 days after an account is due. Therefore, for the June 30, 2010, report, please include
all accounts that are over six months old that were not referred for collection. For subsequent reports, please include
all accounts that are over 120 days old that were not referred for collection. The age of an account is measured from
the original due date to the date of the report. Agencies which used DFS’ contracted debt collector General Revenue
Corporation should include those accounts which were not referred due to an account balance less than $25.00.
Data in the report should be as of June 30.
FIELD
1
2
3
4
5
6
7
8
9
10
11
ACCOUNTS NOT REFERRED FOR COLLECTION
FIELD NAME
DEFINITION
Agency
Agency name
Agency Contact
Contact information for agency representative
Email
Email address of agency contact
Phone Number
Telephone number of agency contact
Debtor First Name
First name of the person who owes the debt
Debtor Last Name/Company Name
Last name of the person who owes the debt or the name of the
business/company which owes the debt
Original Due Date
The date the account became due and payable
Original Amount Due
The original amount that was owed to the agency
Uncollected Balance
The uncollected amount of the debt that is still outstanding and
owed to the agency (include a total amount for the agency)
Reason not Referring to Collector
Reason why the account has not been placed with a debt
collector. This should be free-form text and an in-depth
explanation such as other specific statutory authority, the account
reached its statute of limitations, the debtor is on a payment plan,
exempted by DFS, etc.
Actions Taken to Collect
Provide an in-depth explanation of the due diligence (e.g.,
number of letters and phone calls to the debtor) that the agency
performed to collect
Section 17.20(4)(c), F.S., Report
The report required by Section 17.20(4)(c), F.S., is an annual report and should only include data for the previous
fiscal year. Agencies should include all accounts that were written off and/or waived. Data in the report should be
as of June 30.
FIELD
1
2
3
4
5
6
7
8
9
10
11
12
13
14
ACCOUNTS WRITTEN-OFF AND/OR WAIVED
FIELD NAME
DEFINITION
Agency
Agency Name
Agency Contact
Contact information for agency representative
Email
Email address of agency contact
Phone Number
Telephone number of agency contact
Debtor First Name
First name of the person who owes the debt
Debtor Last Name/Company Name
Last name of the person who owes the debt or the name of the
business/company which owes the debt
Account Description
This should be free-form text and provide a thorough description
of the account and/or claim (i.e., fine, damage to state property,
cost of care, etc.)
Original Amount Due
The original amount that was owed to the agency (include a total
amount for the agency)
Amounts Collected
The total amount that has been collected by the agency and/or the
debt collector (include a total amount for the agency)
Uncollected Balance
The uncollected amount of the debt that is still outstanding and
owed to the agency (include a total amount for the agency)
Amount Written-Off
The amount of the debt that has been written-off/waived (include
a total amount for the agency)
DFS Approval Date
The date that DFS approved the write-off request. Use “N/A” if
the agency did not obtain an approval from DFS.
Reason for Write-Off
Reason why the account has been written-off. This should be
free-form text and an in-depth explanation.
Still being Pursued by Collector?
Indicate “Yes”, if the account is still being pursued by the
collector. Otherwise, indicate “No.”
The reporting templates have been developed in Microsoft Excel to assist each agency in completing the required
reports. The templates are available for download at:
http://www.myfloridacfo.com/aadir/statewide_financial_reporting/index.htm. Each template is a worksheet in the
Excel file. The reports must be submitted using the templates provided.
Agencies must submit one hard copy of each of the required reports to the following:
1.
President of the Senate
409 The Capitol
404 South Monroe Street
Tallahassee, Florida 32399-1100
2.
Speaker of the House of Representatives
420 The Capitol
402 South Monroe Street
Tallahassee, Florida 32399-1300
3.
Alex Sink, Chief Financial Officer
PL 11, The Capitol
400 South Monroe Street
Tallahassee, Florida 32399-0300
Agencies must also submit an electronic copy (CD or DVD) of each of the required reports, in Microsoft Excel, to
the following:
1.
Senate Policy & Steering Committee on Ways & Means
201 The Capitol
404 South Monroe Street
Tallahassee, Florida 32399-1100
2.
Senate Governmental Oversight and Accountability Committee
525 Knott Building
404 South Monroe Street
Tallahassee, Florida 32399-1100
3.
House Economic Development & Community Affairs Policy Council
204 House Office Building
402 South Monroe Street
Tallahassee, Florida 32399-1300
4.
House Government Operations Appropriations Committee
221 The Capitol
402 South Monroe Street
Tallahassee, Florida 32399-1300
5.
Department of Financial Services
Division of Accounting and Auditing
Bureau of Accounting, Attn: Mike Rutherford
200 East Gaines Street
Tallahassee, Florida 32399-0354
Please contact Stephanie Darley at (850) 413-4645, Mike Rutherford at (850) 413-5594, or
claimsforcollections@myfloridacfo.com if you have any questions regarding this memorandum.