CITY OF LOS ANGELES CALIFORNIA

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ANTOINETTE CHRISTOVALE

DIRECTOR of FINANCE CITY TREASURER

October 19, 2011

CITY OF LOS ANGELES

CALIFORNIA

ANTONIO R. VILLARAIGOSA

MAYOR

The Honorable Antonio R. Villaraigosa, Mayor, City of Los Angeles Honorable Members of the Budget and Finance Committee

City of Los Angeles 200 N. Spring Street

Los Angeles, California 90012

Attn: Gaye Williams, Chief of Staff, Mayor's Office Erika Pulst, Legislative Assistant I

Re: Accounts Receivable Quarterly Report for 4th Quarter Fiscal Year 2010/2011

OFFICE OF FINANCE 200 N. SPRING ST. ROOM 220- CITY HALL LOS ANGELES. CA 90012

(213) 978-1774

The Office of Finance (Finance) submits the Fiscal Year 2010-11 4th Quarter Accounts Receivable Quarterly Report and accompanying Data Summary and Dashboard in accordance with Mayor's Executive Directive #5 and Council File No. 09-0600-S 171. In January 2011, Finance revised the accounts receivable quarterly report format and data-capture template to facilitate a high level understanding of the City's outstanding accounts receivable. The Data Summary and Dashboard provide a process-oriented, graphical analysis of departments' management of their accounts receivable against the Citywide Guidelines to Maximize Revenue Collection. The Data Summary and Dashboard is for the reporting period ending June 30, 2011. Finance obtained information for the Data Summary and Dashboard from reports submitted by receivables generating City departments.

Attached please find the following document: 4th Quarter Accounts Receivable Report (Data Summary and Dashboards).

Should you have any questions, or require additional information, please contact Jeffery Whitmore, Revenue Manager at (213) 978-1781.

Sincerely,

Antoinette Christovale, CPA Director of Finance

Attachment

cc: Honorable Wendy Greuel, City Controller

Matt Szabo, Deputy Chief of Staff, Mayor's Office

Matthew Rudnick, Policy Analyst, Mayor's Office of Budget and Financial Policy Revenue Management Committee

Finance Management Team

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Accounts Receivable

Quarterly

Fiscal Year 2010-11

4 th

Quarter Report

OFFICE OF FINANCE

Antoinette Christovale, CPA

Director of Finance

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4th Quarter, FY 2010-11

Office of Finance

Accounts Receivable Quarterly

Data Summary

CUMULATIVE CITY DEPARTMENTS SUMMARY Introduction

This Accounts Receivable Quarterly (ARQ) report continues the progression of centralized reporting on citywide accounts receivable in providing a summary of the City of Los Angeles (City) current outstanding accounts. The ARQ summarizes general statistics regarding accounts receivable based on data submitted by City departments.1 This data is not accounting information; it reflects point-in-time aging of accounts receivable as reported by departments. This report specifically represents data as of June 30, 2011, which is the end of the 4th quarter of Fiscal Year (FY) 2010-11.

This quarter, the Office of Finance (Finance) enhanced its approach by including: (1) allowances for doubtful accounts that reduce inflated outstanding balances and providing more realistic collectability figures; (2) lien amounts to delineate those receivables that are subject to lien holds (where provided by departments); and (3) revised timelines for the Department of Transportation’s (Transportation) parking citations and the Fire Department’s (Fire) Emergency Ambulance billings to more accurately measure against their business processes.

Total Accounts Receivable

As of the end of the 4th Quarter of FY 2010-11, billings as reported by departments2 constitute $585,757,839 in total accounts receivable.3 Of the total accounts receivable, principal is $454,534,571 or 78%, interest is $439,462, and penalties are $130,783,807 or 22%.

This quarter, Finance introduced the concept of an allowance for doubtful accounts, which represents accounts that are pending write-off and/or accounts that a department calculates as unlikely to be collected. Most departments base their allowance for doubtful accounts on past experience. City departments reported an allowance for doubtful accounts of $454,085,519 or 78% of total outstanding receivables, which reduces net receivables to $131,672,321.

Both Fire and Transportation reported allowances for doubtful accounts that significantly reduced their total outstanding receivables. Fire has commenced making accounting adjustments to emergency ambulance billings to improve accuracy of accounts receivable reporting. Since Fire and Transportation’s receivables constitute the majority of the City’s total accounts

1

Departments provide (from host billing systems) and/or review accounts receivable data (generated in the City’s Financial Management System) published herein. Quality and accuracy is contingent on departments and the ability of their systems and methodologies to provide required data.

2

Los Angeles Convention Center submitted non-conforming data and is not included in reported totals. 3

For reporting purposes, the following types of receivables (by Revenue Source Code) are excluded to the greatest extent possible: (1) Point-of-sale; (2) Leases; (3) Taxes; (4) Grants; (5) Loans; (6) Amounts due from governmental agencies; (7) Inter-departmental transfers; and (8) Non-city amounts. Nevertheless, some of the reported accounts receivable may reflect these types. Amounts include both General and Special Fund revenue sources.

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4th Quarter, FY 2010-11 receivable, both departments are treated in greater detail while other departments are more summarily described.

Total Accounts Receivable Summary4

Billing Department Principal Interest Penalty Total

In

Collections Liens

Allowance for Doubtful Accounts

Building and Safety 6,318,430 435,807 2,791,677 9,545,914 6,265,454 3,409,368

El Pueblo 32,137 777 150 33,064 6,927 6,732 Finance, Office of 186,822 2,595 69,196 258,614 103,710 Fire Department 319,989,285 848,648 320,837,932 175,616,378 3,594,755 258,830,812 General Services Department 17,315 17,315 Housing Department 8,531,322 283 12,789,189 21,320,794 6,581,625 7,231,313 2,376,676 Planning 208,549 208,549 43,912 Police 7,707,470 7,707,470 6,759,380 6,222,631

Public Works Board 5,739,024 5,739,024 2,698,311 1,434,756

PW Sanitation-IWMD 6,927,751 308,825 7,236,575 3,102,847 2,622,305

PW-Bureau of Street

Services-SSIED 4,473,566 303,250 4,776,816 4,385,017 465,982

Recreation & Parks 500 500

Transportation,

Department of 94,347,536 113,672,872 208,020,407 160,826,522 178,716,256

Zoo 54,863 54,863 538

City Total 454,534,571 439,462 130,783,807 585,757,839 366,390,621 10,826,068 454,085,519

Allowance for Doubtful Accounts 454,085,519

Net Receivables 131,672,321

Data regarding aging information for Emergency Ambulance Services and Parking Citations (the two largest in-scope receivables) among other receivable-types do not correspond to current Citywide Guidelines aging and processes due to legal and business requirements.5 As of June 30, 2011, these two receivable types accounted for $517,198,749 or 88% of total accounts receivable. Excluding these receivables, the Citywide6 total outstanding amount is $68,559,090 with $31,196,936 or 46% of total receivables over 596 days past due. This quarter, Finance collaboratively developed alternative templates to capture accurate aging data for Fire’s Emergency Ambulance Billings and Transportation’s Parking Citations (please refer to the appropriate section for more details).

Status of Accounts Receivable

Aging information for outstanding accounts receivable is summarized in the tables below by Citywide, Fire Emergency Ambulance Billings, and Transportation Parking Citations.

Citywide6

Age Principal Interest Penalty Total % of Total In Collections & Liens

0-Current 8,372,674 0 161,029 8,533,703 12% 0 1-40 1,873,900 186 622,988 2,497,075 4% 65,756 41-415 12,594,618 100,446 5,995,663 18,690,727 27% 13,542,291 416-595 4,568,742 88,800 2,983,108 7,640,650 11% 6,002,657 596+ 23,594,293 250,029 7,352,613 31,196,936 46% 25,368,433 Total 51,004,227 439,462 17,115,402 68,559,090 100% 44,979,137 4

Some departments are exempt from reporting because they have minimal, if any, accounts receivable. 5

There is no one-size-fits-all approach to measuring citywide accounts receivable. Even with the identified exclusions, many of the remaining accounts receivable deviate from Citywide Guidelines process milestones for a variety of business and legal reasons.

6

“Citywide” refers to accounts receivable that closely adhere to Citywide Guidelines.

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Emergency Ambulance Billings

Age Principal Interest Penalty Total % of Total In Collections

0-30 18,536,264 0 0 18,536,264 6% 31-180 52,129,039 0 0 52,129,039 17% 181-270 44,622,047 0 0 44,622,047 14% 271-360 6,973,499 0 0 6,973,499 2% 361-540 21,688,276 0 0 21,688,276 7% 541-720 21,882,305 0 0 21,882,305 7% 721-1080 33,277,309 0 0 33,277,309 11% 1081-1440 32,889,616 0 0 32,889,616 11% 1441+ 77,896,819 0 0 77,896,819 25% Total 309,895,175 0 0 309,895,175 100% 171,432,165 Parking Citations

Age Principal Interest Penalty Total % of Total In Collections

0-Current 7,651,154 0 0 7,651,154 4% 0 1-21 2,306,764 0 1,944,884 4,251,648 2% 0 22-42 1,838,535 0 2,582,127 4,420,661 2% 0 43-63 1,647,841 0 2,591,582 4,239,423 2% 2,302,590 64-84 1,619,503 0 2,584,333 4,203,836 2% 3,331,670 85-105 1,444,746 0 2,305,384 3,750,130 2% 3,123,019 106-1058 44,807,959 0 61,049,580 105,857,539 51% 92,153,645 1059-1788 32,318,668 0 40,610,516 72,929,184 35% 59,894,464 Total 93,635,169 0 113,668,405 207,303,574 100% 160,805,387 In Collections

According to Citywide Guidelines, referral of delinquent accounts to an outside collection agency should occur within 45 days past the due date. However, individual receivable types may require different referral timelines or processes based on legal or business requirements or restrictions. Parking citations are collected by the City’s citation processing agency and not by collection agencies under contract with Finance. Note that the figures represented herein are not absolute since there are numerous deviations in the timelines for referral to outside collection agencies among various accounts receivable types (e.g. Emergency Ambulance Service billings are not referred to collections until nine months past due for business process reasons related to billing of insurance companies).

This quarter, $44,913,381 or 78% of eligible Citywide receivables ($57,528,313) were referred to collection agencies or forwarded to the County Assessor for levying of liens. These figures exclude Emergency Ambulance Billings and Parking Citations7

7

These types of receivables utilize alternative collections procedures.

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CONCLUSION

While the City’s receivables have significant reported outstanding balances, the vast majority is represented by two bill types--Emergency Ambulance Services and Parking Citations. While collection improvements of City receivables can certainly be made, much of the issue is a function of collectability. It is imperative that City departments continue to clean up their accounts receivable in accordance with accounting principles and Citywide Guidelines as mandated by the Mayor’s Executive Directive No. 5. Given the impending implementation of the Centralized Accounts Receivable Reporting (CARR) project, it will be beneficial to bring over the cleanest data possible and avoid large significantly aged uncollectible balances that clutter and skew reporting and complicate data maintenance.

Finance Directives to Departments

In accordance with the Mayor’s Executive Directive No. 5 and Citywide Guidelines, City departments are directed to take the following actions:

1. Refer delinquent accounts to outside collection agencies or the City’s collection unit in Finance, generally within 45 days of delinquency, as governed by Section 5.181 of the Los Angeles Administrative Code;

2. Review and implement measures to apply penalties and interest to all delinquent accounts at a level that effectively deters delinquency and encourages voluntary compliance in making timely payments;

3. Submit quarterly reports on accounts receivable in the format and according to criteria prescribed by Finance;

4. Submit expedited reports of uncollectible accounts for write-off to the Board of Review as directed by Section 5.182 of the Los Angeles Administrative Code and Board of Review protocols and procedures;

Also that:

5. CARR interfacing departments conduct system data clean up and prioritize write-off of uncollectible debt prior to system integration.

Finance will monitor and report on departments’ improvements and compliance with these directives via ongoing accounts receivable reporting and departmental reviews.

RECOMMENDATION

Finance recommends that the City Council receive and file this report.

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Department sends initial invoice to customer City Department provides service Days after Service

75

35

Invoice Due per Citywide Guidelines*

5

2nd_{Notice is} mailed giving the customer 10 days to pay

36

Customer’s 2nd _deadline to pay

45

55

Customer’s 3rd

and Final notice sent on City Attorney Letterhead

65

Customer’s 3rd and final deadline to pay Department refers account to outside collection agency or Office of Finance

Accounts Receivable Timeline

Days after Delinquency

1

10

20

30

40

**

440

Collection Agency returns to Department account if uncollected

405

Account is presented to quarterly Board of Review Meeting for Write-off approval

External Collection Process

450

Department refers account to Secondary Collection Agency

415

*Not applicable to departments that have different ordinance-based account delinquency dates.

Account returned from Secondary Collection Agency

595

**This reflects proactive implementation of the Citywide Guidelines, which require referral to collections within 45 days of delinquency.

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All City Departments

Fiscal Year Quarter Department Number

Age Principal Interest Penalty Total % of Total

0-Current $8,372,674 $0 $161,029 $8,533,703 12% 1-40 $1,873,900 $186 $622,988 $2,497,075 4% 41-415 $12,594,618 $100,446 $5,995,663 $18,690,727 27% 416-595 $4,568,742 $88,800 $2,983,108 $7,640,650 11% 596+ $23,594,293 $250,029 $7,352,613 $31,196,936 46% Total $51,004,227 $439,462 $17,115,402 $68,559,090 100% Non-Citywide A/R $517,198,749 Total $585,757,839 Uncollectible $454,085,519 78% Net Receivables $131,672,321 22% 41-415 $9,637,526 $3,904,766 $18,690,727 72% 416-595 $4,260,457 $1,742,200 $7,640,650 79% 596+ $20,189,330 $5,179,103 $31,196,936 81%

Non-Citywide A/R * Amounts in Collections exclude those receivables that do not closely follow Citywide Guidelines for Collections

# Emergency Ambulance Services $309,895,175 Included

# Parking Fines $207,303,574 Included

# Total Included $517,198,749 #

$10,826,068 $57,528,313 78%

Age In Collections* Liens Total A/R

Amounts in Collections* & Liens

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 0 % In Collections & Liens Total $34,087,313 $14M $6M $25M 41 416 596+ $34M $11M $58M

Collections* Liens Eligible A/R 78% 22% 0% $9M $2M $19M $8M $31M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $454,534,571 Interest $439,462 Penalty $130,783,807 A/R 41+ Days $8M $4M $4M $4M $4M $4M $106M $73M 0 1 22 43 64 85 106 1059 Parking Fines $19M $52M $45M $7M $22M $22M $33M $33M $78M 0 31 181 271 361 541 721 1081 1441+ EAS Billings 6

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All City Departments

0-Current $8,372,674 $0 $161,029 $8,533,703 12% 1-40 $1,873,900 $186 $622,988 $2,497,075 4% 41-415 $12,594,618 $100,446 $5,995,663 $18,690,727 27% 416-595 $4,568,742 $88,800 $2,983,108 $7,640,650 11% 596+ $23,594,293 $250,029 $7,352,613 $31,196,936 46% Total $51,004,227 $439,462 $17,115,402 $68,559,090 100% Non-Citywide A/R $0 Total $68,559,090 Uncollectible $19,221,506 28% Net Receivables $49,337,585 72% 41-415 $9,637,526 $3,904,766 $18,690,727 72% 416-595 $4,260,457 $1,742,200 $7,640,650 79% 596+ $20,189,330 $5,179,103 $31,196,936 81%

Non-Citywide A/R * Amounts in Collections exclude those receivables that do not closely follow Citywide Guidelines for Collections

# Emergency Ambulance Services $309,895,175 Excluded

# Parking Fines $207,303,574 Excluded

# Total Included $0 #

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 0 % In Collections & Liens Total $34,087,313 $10,826,068 $57,528,313 78%

$14M $6M $25M 41 416 596+ $34M $11M $58M

Collections* Liens Eligible A/R 74% 25% 1% $9M $2M $19M $8M $31M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $51,004,227 Interest $439,462 Penalty $17,115,402 A/R 41+ Days 7

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BUILDING AND SAFETY Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Department of Building and Safety (Building and Safety) reports $9,545,914 in total accounts receivable which is 3% less than the amount reported for the 3rd Quarter ($9,867,775). Of the total accounts receivable amount, principal is $6,318,430 or 66%, interest is $435,807 or 5%, and penalties are $2,791,677 or 29%. Building and Safety reports that $3,409,368 or 36% of its total accounts receivables are uncollectible, which leaves $6,136,546 or 64% as its net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below.

Dept RSC Dept RSC Name Principal Interest Penalty Total In Collections

3191 1911 ACT DIRECT ASSMT PROP 2,381,510 0 0 2,381,510 987,779

3231 GRADING PERMITS 55,211 23,471 85,834 164,516 149,971

3232

CONST. BUILDING DEMOLITION

PERMIT 1,417 0 0 1,417 1,417

3239 BUILDING PERMIT REG 65,460 7,613 20,926 93,998 84,522

3241 ELECTRICAL PERMIT REG 16,894 0 2,623 19,517 18,846

3242 HEATING & REFRIG PERMIT 1,055 0 0 1,055 967

3243 PLUMBING PERMITS 14,767 0 0 14,767 13,684

3271 OTHER LICENSE RENEWAL & EXAM 125 0 0 125 125

3272 REG DEPUTY INSP 591 0 0 591 591

3273 WELING EXAM -LICENSE 1,030 0 0 1,030 1,030

3280 LEA FEES 158,397 0 189 158,586 0

3800 SYSTEMS DEVELOPMENT 150,644 0 25,221 175,865 92,579

3801 AUTO REPAIR 943,809 58,402 328,539 1,330,749 1,247,784

3802 OFF HOUR INSPECTION FEE 61,820 0 0 61,820 59,220

3804 FABRICATOR TRAVEL 30,712 0 0 30,712 11,869

3821 PLAN APPROVAL FEE 13,746 0 0 13,746 12,899

3842 BAD CHECK COLLECTION FEE 24,965 0 0 24,965 22,410

3891 GRADING PLAN CHECK 1,706 0 0 1,706 1,336

3892 CONSTRUCTION PLAN CHECKING 468 0 0 468 468

3893 CONS EARTHQ SAFETY PLAN 99 0 0 99 99

3894 ELECTRICAL PLAN CHECK 14,912 0 0 14,912 13,885

3895 MECHANICAL PLAN CHECK 19,950 0 0 19,950 17,535

3896 BUILDING PLAN CHECK 72,932 0 0 72,932 59,185

3921 COMB INSPEC BUILDING PERMIT 66,693 8,131 44,046 118,870 109,725

3922 COMB INSPEC ELECTRICAL 11,762 0 0 11,762 10,377

3923 COMB INSPEC HEATING & REF 5,373 0 0 5,373 4,746

3924 COMB INSPEC PLUMBING PERMIT 12,645 0 0 12,645 11,010

3925 GENERAL APPROVAL 1,932 0 0 1,932 1,932

3926 FABRICATOR APPLICATIONS 2,198 0 0 2,198 1,821

3927 TEMP CERT OF OCCUPANCY 1,470 0 0 1,470 1,470

3928 PLAN MAINTENANCE 940 0 0 940 751

3929 GRADING PRE-INSPECTION 2,703 0 0 2,703 2,522

3931 GRADING REPORTS 6,067 0 0 6,067 6,067

3935 RESIDENTIAL RECORDS 4,920 0 0 4,920 4,591

3937 ELEVATOR INSPECTION 632,291 0 113,487 745,778 254,109

3938 BOILER & PRESSURE VESSEL 279,702 0 80,860 360,562 229,563 3942

MECHANICAL TESTING LAB

RECEIPT 3,695 0 0 3,695 3,695

Office of Finance

Accounts Receivable Quarterly

Data Summary

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3943 BOARD APPEALS 155 0 0 155 155

3944 SPECIAL ENFORCEMENT FEES 500 0 0 500 500

3945 INVESTIGATION FEES 13,297 0 0 13,297 11,342

3946 NON-COMPLIANCE FEE 854,995 334,181 1,655,641 2,844,817 2,468,146

3947 MISCELLANEOUS ADM SERVICES 22,298 0 0 22,298 21,888

3974 BOARD INSPECTION FEE 447 0 0 447 447

3975 BOARD APPLICATION FEE 3,762 0 0 3,762 3,762

4203 SUBPOENA FEES 6,348 0 0 6,348 5,821

4325 REPEAT VIOLATION 4,000 0 0 4,000 3,600

4326 REVOCATION FEE 5,400 0 0 5,400 3,750

422H CODE VIOLATION INSPECTION FEE 342,620 4,009 434,312 780,940 305,466

Total 6,318,430 435,807 2,791,677 9,545,914 6,265,454

The aging information regarding accounts receivable is summarized in the table below.

Age Principal Interest Penalty Total % of Total

0-Current 1,116,846 0 124,230 1,241,076 13% 1-40 319,746 156 361,670 681,572 7% 41-415 1,528,675 99,386 1,297,846 2,925,907 31% 416-595 578,133 88,800 410,852 1,077,785 11% 596+ 2,775,030 247,464 597,080 3,619,574 38% Total 6,318,430 435,807 2,791,677 9,545,914 100% In Collections

This quarter, Building and Safety reports $6,265,454 or 82% of accounts receivable over 40 days past due ($7,623,266) in collections, which is 9% less than the amount reported in the previous quarter ($6,955,832).

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Building and Safety

0-Current $1,116,846 $0 $124,230 $1,241,076 13% 1-40 $319,746 $156 $361,670 $681,572 7% 41-415 $1,528,675 $99,386 $1,297,846 $2,925,907 31% 416-595 $578,133 $88,800 $410,852 $1,077,785 11% 596+ $2,775,030 $247,464 $597,080 $3,619,574 38% Total $6,318,430 $435,807 $2,791,677 $9,545,914 100% Non-Citywide A/R $0 Total $9,545,914 Uncollectible $3,409,368 36% Net Receivables $6,136,546 64% 41-415 $2,761,791 $0 $2,925,907 94% 416-595 $1,068,409 $0 $1,077,785 99% 596+ $2,435,255 $0 $3,619,574 67% # $309,895,175 Excluded # $207,303,574 Excluded # $0 # $0 $7,623,266 82%

Age In Collections Liens Total A/R

Amounts in Collections & Liens

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 8 % In Collections Total $6,265,454 $3M $1M $2M 41 416 596+ $6M $0 $8M

Collections Liens Eligible A/R 66% 29% 5% $1M $682K $3M $1M $4M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $6,318,430 Interest $435,807 Penalty $2,791,677 A/R 41+ Days 10

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Office of Finance

Accounts Receivable Quarterly

Data Summary

FIRE DEPARTMENT Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, Fire reported $320,837,932 in total accounts receivable. Of the total accounts receivable amount, principal is $319,989,285 or 99.7% and penalties are $848,648 or 0.3%. Fire does not charge interest on delinquent accounts receivable. Fire reports that $258,830,812 or 81% of receivables are uncollectible, which results in $62,007,120 or 19% in net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below.

Dept RSC Dept RSC Name Principal Interest Penalty Total

In Collections Liens 3197 ASSESSMENT BRUSH REMOVAL 3,594,755 3,594,755 3,594,755 3274 FILMING PERMITS 109,921 109,921 3842

BAD CHECK COLLECTIONS

FEE 455 455 70

3882 NON-CONTINUING PERMITS 3,102 3,102 545

3883

FIRE SAFETY OFF COST

RECOVERY 1,041,944 1,041,944 555,898

3884

FIRE SERVICES FOR SAN

FERNANDO 297,240 297,240 3886 INSPECTION RESTITUTION 432,014 432,014 320,927 3887 MISCELLANEOUS-FIRE SERVICES 289,868 289,868 1,474 3890 NON-COMPLIANCE INSPECTION FEES 124,105 124,105 52,466 3892 CONSTRUCTION PLAN CHECKING 108,396 108,396 86,525 3898 UNIFIED PROGRAM-ANNUAL FEES 2,266,015 848,648 3,114,663 3,045,907

3900 HIGH-RISE INSPECTION FEE 448,110 448,110 117,578 3903

RISK MGMT & PREV'N PROG

FEE 82,696 82,696 4031 BRUSH CLEARANCE RESTITUTION 209,055 209,055 4091 EMERGENCY AMBULANCE SERVICES (EMSS) 199,031,484 199,031,484 4091 EMERGENCY AMBULANCE SERVICES (INTERMEDIX) 110,863,691 110,863,691 171,432,165 4094

KAISER PATIENT TRANSPORT

FEE 1,085,354 1,085,354 110

460A COLLECTION FEE 1,080 1,080 2,714

Total 319,989,285 848,648 320,837,932 175,616,378 3,594,755

* Delinquent Brush Removal Fees are referred to the County Assessor for processing of liens.

Assessment Brush Removal - RSC 3197

For those properties in the City that are located in a brush fire hazard area, Fire generates invoices for inspection of the property for compliance with brush clearance, noncompliance with mandatory brush clearance, and restitution for instances where Fire pays for contracts to perform the clearance. On a yearly basis, delinquent accounts receivable for inspection and noncompliance fees (RSC 3197) are sent to the County Assessor to levy a lien on behalf of the

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4th Quarter, FY 2010-11 City. If the property owner appeals the assessment, the collection process is temporarily suspended.

Emergency Ambulance Services

Significant billings are for Medi-Care or Medi-Cal patients, which statutorily limit the amount of money Fire can recover for Emergency Ambulance Services. In addition, some billings are uncollectible because a patient is deceased or in custody. By ordinance, Fire can refer accounts for collections after reasonable collection efforts have failed no later than 9 months from the date of initial billing (Administrative Code Section 5.181 (a)).

Emergency Ambulance Services

0-30 18,536,264 0 0 18,536,264 6% 31-180 52,129,039 0 0 52,129,039 17% 181-270 44,622,047 0 0 44,622,047 14% 271-360 6,973,499 0 0 6,973,499 2% 361-540 21,688,276 0 0 21,688,276 7% 541-720 21,882,305 0 0 21,882,305 7% 721-1080 (+720) 33,277,309 0 0 33,277,309 11% 1081-1440 32,889,616 0 0 32,889,616 11% 1441+ 77,896,819 0 0 77,896,819 25% Total 309,895,175 0 0 309,895,175 100% Other Fire

0-Current 1,014,135 0 0 1,014,135 9% 1-40 379,883 0 0 379,883 3% 41-415 3,217,245 0 130,324 3,347,569 31% 416-595 127,768 0 953 128,721 1% 596+ 5,355,077 0 717,371 6,072,448 55% Total 10,094,109 0 848,648 10,942,757 100% In Collections

In February 2010, Fire started referring Emergency Ambulance Services to collections agencies. Fire reports $171,432,165 in Emergency Ambulance Service accounts referred to collections. This quarter, excluding Brush Clearance and Emergency Ambulance Service amounts, Fire reports $4,184,213 or 45% of accounts over 40 days past due ($9,339,749) in collections. Moreover, Fire reports $3,594,755 in Brush Clearance accounts referred to the County Assessor for levying of liens.

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Fire Department

0-Current $1,014,135 $0 $0 $1,014,135 9% 1-40 $379,883 $0 $0 $379,883 3% 41-415 $3,217,245 $0 $130,324 $3,347,569 31% 416-595 $127,768 $0 $953 $128,721 1% 596+ $5,355,077 $0 $717,371 $6,072,448 55% Total $10,094,109 $0 $848,648 $10,942,757 100% Emergency Ambulance Services $309,895,175

Total $320,837,932 Uncollectible $258,830,812 81% Net Receivables $62,007,120 19% 41-415 $645,555 $2,008,413 $3,347,569 79% 416-595 $91,839 $0 $128,721 71% 596+ $3,446,819 $1,586,343 $6,072,448 83%

* Amounts in Collections exclude those receivables that do not closely follow Citywide Guidelines for Collections

# $309,895,175 Included

# $207,303,574 Excluded

# $309,895,175

#

$3,594,755 $9,548,739 81%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 38 % In Collections & Liens Total $4,184,213 $3M $92K $5M 41 416 596+ $4M $4M $10M

Collections* Liens Eligible A/R 100% 0% $1M $380K $3M $129K $6M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $319,989,285 Interest $0 Penalty $848,648 A/R 41+ Days $19M $52M $45M $7M $22M $22M $33M $33M $78M 0 31 181 271 361 541 721 1081 1441+ EAS Billings 13

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Office of Finance

Accounts Receivable Quarterly

Data Summary

HOUSING DEPARTMENT Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Housing Department (Housing) reported $21,320,794 in total accounts receivable which is 8% less than the amount reported for 3rd Quarter ($23,070,530). Of the total accounts receivable amount, principal is $8,531,322 or 40%, interest is $283, and penalties are $12,789,189 or 60%. Housing reports that $2,376,676 or 11% of total accounts receivable as uncollectible which leaves $18,944,118 or 89% in net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below.

Dept RSC Dept RSC Name Principal Interest Penalty Total In Collections Liens

3842 BAD CHECK COLLECTION FEE 10,189 0 0 10,189 0

3943 BOARD APPEALS 492 0 0 492 0

4198 RENT REGISTRATION FEES 2,310,046 0 3,216,013 5,526,059 3,619,823

4249 CODE ENF FEE (SCEP) 4,691,016 0 6,800,760 11,491,776 7,231,313

4250 INSPECTION PROGRAM 1,305,142 0 2,383,693 3,688,835 2,571,052

4281 REAP ADMIN 600 283 3,750 4,633 0

4283 ADMINISTRATIVE INVESTIGATION FEE 146,311 0 215,447 361,758 245,162

4337 CODE ENFORCEMENT FEE 7,058 0 0 7,058 0

4551 LATE FEES 60,468 0 169,526 229,994 158,363

Total 8,531,322 283 12,789,189 21,320,794 6,581,625 7,231,313

* Delinquent SCEP Fees are referred to the County Assessor for liens filings.

Code Enforcement Fees (SCEP) – RSC 4249

Housing is responsible for preventing the development or creation of dangerous, substandard, or unsanitary and deficient residential buildings and dwelling units (Los Angeles Municipal Code Section 161 et. seq.). Per business requirements, the timeline for collection of code enforcement fees does not follow Citywide Guidelines. In addition, when the property owner appeals the assessment of the fees, Housing suspends the collection process until resolution of the appeal. Consequently, SCEP fees are excluded from the collections section below.

0-Current 461,769 0 36,463 498,231 2.3% 1-40 124,808 0 226,681 351,489 1.6% 41-415 3,095,653 283 4,224,773 7,320,709 34.3% 416-595 1,875,314 0 2,514,297 4,389,611 20.6% 596+ 2,973,778 0 5,786,975 8,760,753 41.1% Total 8,531,322 283 12,789,189 21,320,794 100.0% In Collections

This quarter, excluding SCEP fees, Housing reports $6,581,625 or 32% of accounts receivable over 40 days past due ($9,829,018.01) in collections. Moreover, Housing reports 7,231,313 in SCEP fee accounts referred to the County Assessor for levying of liens.

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Housing Department

0-Current $461,769 $0 $36,463 $498,231 2% 1-40 $124,808 $0 $226,681 $351,489 2% 41-415 $3,095,653 $283 $4,224,773 $7,320,709 34% 416-595 $1,875,314 $0 $2,514,297 $4,389,611 21% 596+ $2,973,778 $0 $5,786,975 $8,760,753 41% Total $8,531,322 $283 $12,789,189 $21,320,794 100% Non-Citywide A/R $0 Total $21,320,794 Uncollectible $2,376,676 11% Net Receivables $18,944,118 89% 41-415 $1,856,727 $1,896,353 $7,320,709 51% 416-595 $1,199,855 $1,742,200 $4,389,611 67% 596+ $3,525,042 $3,592,761 $8,760,753 81%

# $309,895,175 Excluded

# $207,303,574 Excluded

# $0

#

$7,231,313 $20,471,074 67%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 43 % In Collections & Liens Total $6,581,625 $4M $3M $7M 41 416 596+ $7M $7M $20M

Collections* Liens Eligible A/R

60% _40% $498K $351K $7M $4M $9M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $8,531,322 Interest $283 Penalty $12,789,189 A/R 41+ Days 15

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Office of Finance

Accounts Receivable Quarterly

Data Summary

POLICE COMMISSION Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Police Commission (Police) reports $7,707,470 in total accounts receivable, which is 53% less than the amount reported for 3rd Quarter ($16,443,402). Police does not charge interest or penalties on its delinquent excessive false alarm fees. Last quarter, Police referred $8,763,463 (over half of the total outstanding amount) to the Board of Review for write-off. This quarter, Police reports $6,222,631 as its allowance for doubtful accounts which leaves $1,484,839 as its net receivables. For Police’s receivables, the Revenue Source Code and amount submitted are summarized below.

3870 EXCESSIVE FALSE ALARM FEES 7,707,470 0 0 7,707,470 6,759,380

Total 7,707,470 0 0 7,707,470 6,759,380

0-Current 487,972 0 0 487,972 6.3% 1-40 460,118 0 0 460,118 6.0% 41-415 2,791,976 0 0 2,791,976 36.2% 416-595 1,396,842 0 0 1,396,842 18.1% 596+ 2,570,562 0 0 2,570,562 33.4% Total 7,707,470 0 0 7,707,470 100.0% In Collections

This quarter, Police reports $6,759,380 or 100% of accounts receivable over 40 days past due in collections, which is 54% less than the amount reported in the previous quarter ($14,839,432).

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Police Commission

0-Current $487,972 $0 $0 $487,972 6% 1-40 $460,118 $0 $0 $460,118 6% 41-415 $2,791,976 $0 $0 $2,791,976 36% 416-595 $1,396,842 $0 $0 $1,396,842 18% 596+ $2,570,562 $0 $0 $2,570,562 33% Total $7,707,470 $0 $0 $7,707,470 100% Non-Citywide A/R $0 Total $7,707,470 Uncollectible $6,222,631 81% Net Receivables $1,484,839 19% 41-415 $2,791,976 $0 $2,791,976 100% 416-595 $1,396,842 $0 $1,396,842 100% 596+ $2,570,562 $0 $2,570,562 100% # $309,895,175 Excluded # $207,303,574 Excluded # $0 # $0 $6,759,380 100%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 70 % In Collections Total $6,759,380 $3M $1M $3M 41 416 596+ $7M $0 $7M

Collections Liens Eligible A/R 0% 100% $488K $460K $3M $1M $3M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $7,707,470 Interest $0 Penalty $0 A/R 41+ Days 17

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PUBLIC WORKS BOARD Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Public Works Board (Public Works) reports $5,739,024 total accounts receivable, which is 6% less than last quarter ($6,077,881). Of the total accounts receivable amount, principal is $5,739,024 or 100% since Public Works does not charge interest or penalties on its accounts receivable. This quarter, Public Works reports that $1,434,756 or 25% of accounts receivable are uncollectible, which results in $4,304,268 or 75% in net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below. Public Works centralizes bureaus’ billing and collection activities.

3225 BUILDING PERMITS - REGULAR 2,165 2,165

3242 B PERMITS 3,102 3,102

3244 U PERMITS 329,720 329,720 41,971

3251 OVERLOAD PERMITS 23,601 23,601 2,896

3293 PUBLIC RIGHT OF WAY CONST ENF 189,545 189,545 14,192

4227 LABORATORY TESTING FEES 7,320 7,320

4229 SPECIAL EXCAVATION INSPECTION 273,589 273,589 107,242

4231

MISCELLANEOUS IMPROVEMENT

FEE - GENERAL 18,049 18,049 655

4237

BLUEPRINTS PHOTOCOPY MIMEO

ETC 33,474 33,474

4239

MISC-ENGR/ST LIGHTING -

ENCROACHMENT PERMIT 71,400 71,400

MISC-ENGR/ST LIGHTING - GENERAL 4,537 4,537

4282 OVERLOAD INSPECTION FEES 578 578

4286 TRENCH REPLACING 327,123 327,123 195,180

4287 OUTSIDE SERVICE-MISC 87,259 87,259 29,617

4288 MISC ST MAINTENANCE 7,128 7,128 7,128

4332 BAD CHECK COLLECTION FEES 140 140

4356

EQUIPMENT & TRAINING

SURCHARGE 61,968 61,968 15,341

4391 SEWER SERVICE CHARGE O&M 209,437 209,437

4396 SEWER FACILITY CHARGE 1,147,177 1,147,177

4397 SEWER PERMIT AND RELATED FEES 85,922 85,922

SIGNIFICANT IND USER FEE RCPTS 19,840 19,840

4423 PRIVATE TRANSFER STATION FEES 394,578 394,578 134,052

4427 SANITATION - OTHERS 13,843 13,843

4651 MISCELLANEOUS RECEIPTS 500,316 500,316 496,906

4659

ONE-STOP PERMIT CENTER FEES –

GENERAL 19,669 19,669 4,342

4660 CONSTRUCTION TRAFFIC MGMT FEE 58,523 58,523 30,803

5188 SALE OF BIOSOLIDS 4,730 4,730 3,015

MISCELLANEOUS REVENUE –

OTHERS 20,413 20,413 750

5742 B PERMIT DEPOSITS 1,549,429 1,549,429 1,385,612

VACATION WORK ORDER DEPOSITS 95,158 95,158 93,660

EXCAVATION-SPL W/O DEPOSITS 83,121 83,121 68,922

R/W & LAND WORK ORDER

DEPOSITS 75,544 75,544 58,422

STREET LIGHTING DEPOSITS 20,627 20,627 7,606

Total 5,739,024 5,739,024 2,698,311

Office of Finance

Accounts Receivable Quarterly

Data Summary

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0-Current 728,334 0 0 728,334 13% 1-40 262,201 0 0 262,201 5% 41-415 556,925 0 0 556,925 10% 416-595 198,894 0 0 198,894 3% 596+ 3,992,669 0 0 3,992,669 70% Total 5,739,024 0 0 5,739,024 100% In Collections

This quarter, Public Works reports $2,698,311 or 57% of accounts over 40 days past due ($4,748,489) in collections.

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Public Works Board

0-Current $728,334 $0 $0 $728,334 13% 1-40 $262,201 $0 $0 $262,201 5% 41-415 $556,925 $0 $0 $556,925 10% 416-595 $198,894 $0 $0 $198,894 3% 596+ $3,992,669 $0 $0 $3,992,669 70% Total $5,739,024 $0 $0 $5,739,024 100% Non-Citywide A/R $0 Total $5,739,024 Uncollectible $1,434,756 25% Net Receivables $4,304,268 75% 41-415 $233,615 $0 $556,925 42% 416-595 $114,523 $0 $198,894 58% 596+ $2,350,173 $0 $3,992,669 59% # $309,895,175 Excluded # $207,303,574 Excluded # $0 # $0 $4,748,489 57%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 74 % In Collections Total $2,698,311 $234K _$115K $2M 41 416 596+ $3M $0 $5M

Collections Liens Eligible A/R 0% 100% $728K $262K $557K $199K $4M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $5,739,024 Interest $0 Penalty $0 A/R 41+ Days 20

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Office of Finance

Accounts Receivable Quarterly

Data Summary

PUBLIC WORKS - BUREAU OF SANITATION Industrial Waste Management Division (IWMD) Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Public Works - Bureau of Sanitation Industrial Waste Management Division (Sanitation-IWMD) reports $7,236,575 in total accounts receivable which is 33% more than the amount reported for the 3rd Quarter ($5,459,064). Of the total accounts receivable amount, principal is $6,927,751 or approximately 96% and penalties are $308,825 or approximately 4%. Sanitation-IWMD does not charge interest on its accounts receivable. This quarter, Sanitation-IWMD reports that $2,622,305 or 36% of its accounts receivable are uncollectible, which leaves $4,614,271 or 64% in net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below.

4044

IND WASTE APP INSP & QUAL

CHGS 6,770,977 0 308,825 7,079,802 3,098,329

4061

SEPTAGE DISPOSAL

PROGRAM FEES 156,774 0 0 156,774 4,518

Total 6,927,751 0 308,825 7,236,575 3,102,847

0-Current 4,133,016 0 0 4,133,016 57% 1-40 712 0 0 712 0% 41-415 684,518 0 83,636 768,154 11% 416-595 234,222 0 37,078 271,300 4% 596+ 1,875,283 0 188,111 2,063,394 29% Total 6,927,751 0 308,825 7,236,575 100% In Collections

This quarter, Sanitation-IWMD reports $3,102,847 or 100% of accounts receivable over 40 days past due in collections, which is 10% less than the amount reported in the previous quarter ($3,465,346).

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PW Sanitation IWMD

0-Current $4,133,016 $0 $0 $4,133,016 57% 1-40 $712 $0 $0 $712 0% 41-415 $684,518 $0 $83,636 $768,154 11% 416-595 $234,222 $0 $37,078 $271,300 4% 596+ $1,875,283 $0 $188,111 $2,063,394 29% Total $6,927,751 $0 $308,825 $7,236,575 100% Non-Citywide A/R $0 Total $7,236,575 Uncollectible $2,622,305 36% Net Receivables $4,614,271 64% 41-415 $768,154 $0 $768,154 100% 416-595 $271,300 $0 $271,300 100% 596+ $2,063,394 $0 $2,063,394 100% # $309,895,175 Excluded # $207,303,574 Excluded # $0 # $0 $3,102,847 100%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 82-IWMD % In Collections Total $3,102,847 $768K $271K $2M 41 416 596+ $3M $0 $3M

Collections Liens Eligible A/R 4% 96% $4M $712 $768K $271K $2M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $6,927,751 Interest $0 Penalty $308,825 A/R 41+ Days 22

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Office of Finance

Accounts Receivable Quarterly

Data Summary

PUBLIC WORKS – STREET SERVICES Illegal Signs

Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, Public Works – Street Services Illegal Signs (Illegal Signs) reported $4,776,816 in total accounts receivable. Of the total accounts receivable amount, principal is $4,473,566 or 94% and penalties are $303,250 or 6%. Illegal Signs intends to write off $465,982 or 10% of its accounts receivable, which will result in $4,310,834 or 90% in net receivables. For Illegal Signs receivables, the Revenue Source Code and amount submitted are summarized below.

4322 STREET SIGNS 4,473,566 0 303,250 4,776,816 4,385,017

Total 4,473,566 0 303,250 4,776,816 4,385,017

0-Current 0 0 0 0 0% 1-40 78,787 0 32,500 111,287 2% 41-415 542,117 0 256,000 798,117 17% 416-595 107,715 0 14,750 122,465 3% 596+ 3,744,947 0 0 3,744,947 78% Total 4,473,566 0 303,250 4,776,816 100% In Collections

This quarter, Illegal Signs reports $4,363,711 or 94% of accounts receivable over 40 days past due in collections.

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PW-Bur. of Street Services SSIED

0-Current $0 $0 $0 $0 0% 1-40 $78,787 $0 $32,500 $111,287 2% 41-415 $542,117 $0 $256,000 $798,117 17% 416-595 $107,715 $0 $14,750 $122,465 3% 596+ $3,744,947 $0 $0 $3,744,947 78% Total $4,473,566 $0 $303,250 $4,776,816 100% Non-Citywide A/R $0 Total $4,776,816 Uncollectible $465,982 10% Net Receivables $4,310,834 90% 41-415 $568,868 $0 $798,117 71% 416-595 $112,549 $0 $122,465 92% 596+ $3,682,294 $0 $3,744,947 98% # $309,895,175 Excluded # $207,303,574 Excluded # $0 # $0 $4,665,529 94%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 86-SSIED % In Collections Total $4,363,711 $569K $113K $4M 41 416 596+ $4M $0 $5M

Collections Liens Eligible A/R 6% 94% $0 $111K $798K $122K $4M 0 1 41 416 596+ Citywide A/R A/R Composition Principal $4,473,566 Interest $0 Penalty $303,250 A/R 41+ Days 24

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Office of Finance

Accounts Receivable Quarterly

Data Summary

DEPARTMENT OF TRANSPORTATION Total Accounts Receivable

For the 4th Quarter of Fiscal Year 2010-11, the Department of Transportation (Transportation) reported $208,020,407 in total accounts receivable which is slightly less than the amount reported for the 3rd Quarter ($208,447,531). Of the total accounts receivable amount, principal is $94,347,536 or 45% and penalties are $113,672,872 or 55%. Transportation does not charge interest on delinquent accounts receivable. Transportation reports that $178,716,256 or 86% of its accounts receivable are uncollectible, which results in $29,304,151 or 14% in net receivables. For these receivables, the Revenue Source Codes and amounts submitted are summarized below.

Revenue Source Codes (RSC) Summary

3094 FRANCHISE INCOME-PIPELINE 124,820 4,467 129,287

3096 FRANCHISE INCOME-TAXICABS 244,104 244,104

3267 PREFERENTIAL PARKING 491 491

3294 TAXICAB VEHICLE BANDIT FEE 69,180 69,180

3996 SPECIAL PROJECTS 324 324

3998 TEMPORARY TRAFFIC SIGNS 46,938 46,938 17,348

4232

TRANSPORTATION CONTROL

SERVICES 220,521 220,521 3,787

4234 IMPOUND FEE 1,510 1,510

4312

MUNICIPAL COURTS - PARKING

FINES 93,635,169 113,668,405 207,303,574 160,805,387

4333 PENALTY-TAXICAB OPERATOR 4,480 4,480

Total 94,347,536 113,672,872 208,020,407 160,826,522

Municipal Courts - Parking Fines

By ordinance, the procedures for collecting Municipal Courts-Parking Fines differ from the Citywide Guidelines and assessed penalties cannot be waived. In general, the cited motorist has 36 days to pay fines to avoid incurring penalties. After the initial due date, the collections process progresses along 21 day intervals.

The aging information regarding accounts receivable is summarized in the tables below.

Parking Citations

0-Current 7,651,154 0 0 7,651,154 4% 1-21 2,306,764 0 1,944,884 4,251,648 2% 22-42 1,838,535 0 2,582,127 4,420,661 2% 43-63 1,647,841 0 2,591,582 4,239,423 2% 64-84 1,619,503 0 2,584,333 4,203,836 2% 85-105 1,444,746 0 2,305,384 3,750,130 2% 106-1058 44,807,959 0 61,049,580 105,857,539 51% 1059-1788 32,318,668 0 40,610,516 72,929,184 35% Total 93,635,169 0 113,668,405 207,303,574 100% 25

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Other Transportation

0-Current 358,461 0 0 358,461 50% 1-40 38,032 0 1,060 39,092 5% 41-415 153,591 0 632 154,223 22% 416-595 29,420 0 2,775 32,196 4% 596+ 132,863 0 0 132,863 19% Total 712,367 0 4,467 716,834 100% In Collections

Excluding parking citations, Transportation reports $21,135 or 7% of accounts over 40 days past due ($319,281) in collections this quarter, which is 1% less than the amount reported in the previous quarter ($23,184).

Receivables from parking citations $207,303,574 consisting of $94,500,089 in fines and $113,460,372 in penalties are being collected by the City’s citation processing agency and not by collection agencies under contract with Finance.

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Department of Transportation

0-Current $358,461 $0 $0 $358,461 50% 1-40 $38,032 $0 $1,060 $39,092 5% 41-415 $153,591 $0 $632 $154,223 22% 416-595 $29,420 $0 $2,775 $32,196 4% 596+ $132,863 $0 $0 $132,863 19% Total $712,367 $0 $4,467 $716,834 100% Parking Fines $207,303,574 Total $208,020,407 Uncollectible $178,716,256 86% Net Receivables $29,304,152 14% 41-415 $0 $0 $154,223 0% 416-595 $1,867 $0 $32,196 6% 596+ $19,267 $0 $132,863 15%

# $309,895,175 Excluded

# $207,303,574 Included

# $207,303,574

#

$0 $319,281 7%

Office of Finance

Accounts Receivable Quarterly

2010-11 End of 4th 94 % In Collections Total $21,135 $0 $2K $19K 41 416 596+ $21K _$0 $319K

Collections* Liens Eligible A/R 55% 45% $358K $39K $154K $32K $133K 0 1 41 416 596+ Citywide A/R A/R Composition Principal $94,347,536 Interest $0 Penalty $113,672,872 A/R 41+ Days $8M _$4M _$4M _$4M _$4M $4M $106M $73M 0 1 22 43 64 85 106 1059 Parking Fines 27

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Office of Finance

Accounts Receivable Quarterly

Data Summary

OTHER DEPARTMENTS

Finance has grouped together those departments that generally have less than $500,000 in outstanding receivables. Departments included in this section are El Pueblo de Los Angeles, Finance, General Services, Planning, and the Zoo.

For these departments, the total outstanding accounts receivable amount is $572,905 of which $500,187 or 87% is principal, $3,372 or 1% is interest, and $69,346 or 12% are penalties. These receivables account for just 0.1% of the City’s total accounts receivable. Of the total accounts over 40 days old ($218,434), $110,637 or 51% has been referred to collection agencies.

LOS ANGELES CONVENTION CENTER

The Los Angeles Convention Center (Convention Center) submitted a non-conforming report consistent with its prior submissions. The data does not lend itself to analysis and inclusion with other departments’ reported receivables and is consequently excluded from Citywide reporting figures. The Convention Center’s transmittal is reproduced on the following pages.

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29 DATE: TO: FROM:

•••••

•••••••••

:···

...

~·

...

Los Angeles Convention Center

INTERDEPARTMENTAL CORRESPONDENCE

July 15, 2011

Antoinette Christovale, Director of Finance

Office of Finance

ATTENTION: Evelyn Kelley, Senior Management Analyst I Citywide Billing and Collection Program

SUBJECT: QUARTERLY ACCOUNTS RECEIVABLE REPORTING-4th

QUARTER FOR FISCAL YEAR 2010-2011

The Los Angeles Convention Center (LACC) hereby submits the "Quarterly Accounts

Receivable Reporting" for the 4th Quarter of Fiscal Year 2010-2011. In accordance with several discussions with your Office, the LACC is enclosing metrics that are reflective of our collection efforts within the industry parameters.

Please note that in the twelve (12) months of the FY 2010-2011, the LACC billed/invoiced the amount of $19,709,678 of which 98.25% was collected, resulting in $218,747 (6.64%

uncollected) still current and $125,754 past due (or 0.77% uncollected). All prior periods

amounts outstanding total $110,788 out of$255,178,698 billed/invoiced during the period. These amounts equate to 99.96% collection rate and 0.04% uncollected rate for prior periods before July 1, 2010.

Overall accounts receivable collection rate is 99.83% and 0.17% uncollected rate.

Of the total non-current accounts receivable referred, $23,886 has been submitted to be written off with the Board of Review, $97,155 is Legal Settlement/City Attorney/ Citywide Collections and $5.376 is with Third Party Collection agencies.

The LACC continues to emphasize fiscal responsibility and accountability while providing

"world-class" service to all the clients of the facility. The LACC will continue to perform its due

diligence in monitoring and collecting from all its open accounts and maintains a high collection rate of receivables.

If case of any comments and/or questions, please do not hesitate to contact me at (213) 741-1151

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30

LOS ANGELES CONVENTION CENTER

SUMMARY OF ACCOUNTS RECEIVABLE STATUS AS OF JUNE 30,2011 FY 2010-2011 4th QUARTER Citywide - AR Template current 41-375 past due ~iscal Year 2010-2011 41-375 past due 376-405 past due 406-415 past due 416-565 past due 566-595 past due 596+ past due Prior Periods TOTAL $ $ $ $ $ Amt Invoiced 3,296,725 16,412,953 19,709,678 4,396,100 1,796,831 782,907 7,533,744 952,202 239,716,913 255,178,698 274,888,376

Detail of Non-Current AR Referred:

Legal Settlement I City Attorney Collection City Attorney I Citywide Collection

Requested Write Off (BOR)

$ $ $ $ $ $ TOTAL

I

$

%Amt Outstanding

Amt Principal overAmt Amt Principal

Outstanding Billed Collected

218,747 6.64% $ 3,077,978 125,754 0.77% 16,287,199 344,501 1.75% $ 19,365,177 - 0.00% $ 4,396,100 3,992 0.22% 1,792,839

-

0.00% 782,907 - 0.00% 7,533,744

-

0.00% 952,202 106,796 0.04% 239,610,117 110,788 0.04% $ 255,067,910 455,289 0.17% $ 274,433,087 52,742 5,376 44,413 23,886 126,417

I

%Amt Collected

overAmt Amt Interest

Billed Outstanding 93.36% $ -99.23% 9,472 98.25% $ 9,472 100.00% $ -99.78% 795 100.00% -100.00% 16 100.00% 954 99.96% 80,548 99.96% $ 82,313 99.83% $ 91,785 $ 33,602 1,345 10,714 35,910

I$

81,571 1