Resolution 26-50: Adoption of Resolution 26-50: Approving the determination of uncollectible accounts and authorizing the write-off and removal of those accounts from the City's Accounts Receivable records in the amount of $51,749.37. (Gass/Costley)

Initiated by: Enid Costley

New Mexico Statutes Chapter 3. Municipalities § 3-37-7. Determination of uncollectible account: removal from accounts receivable. If the finance officer of a municipality states:

1. The manner in which a utility account or any unsecured account has been incurred;
2. The efforts made to collect the utility account or unsecured account and to locate the debtor;
3. That the utility account or unsecured account has been uncollectible for a period of more than four years; and
4. That in his opinion, the utility account or unsecured account is uncollectible, the governing body of a municipality may, by resolution, remove the uncollectible account or unsecured account from the list of accounts receivable of the municipality.

The City of Roswell currently has bills totaling $51,749.37 in unpaid library fines and fees charges which are January 1, 2022, and older.  All collection attempts have failed, and many billing attempts have been returned as undeliverable due to no forwarding address.  All of these bills have been uncollectible for over four years.  The City of Roswell Finance Director considers all of these bills as uncollectible.  

Reduction in accounts receivable of $51,749.37.

The Legal Department has reviewed the abstract and resolutions.  The documents have been approved as to form. A majority vote of the entire City Council must adopt the Resolution.

The Finance Committee recommended approval 4-0 at its meeting on Monday, August 10, 2026.

Proceed as presented.