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POLICY FIN-FEE-517
Collections- Utility and Miscellaneous
Receivable
Category
FIN - Finance
Sub-category
FEE - Fees, Costs
& Collection
Approval Type
COUNCIL
Department/Division
Financial
Services/Revenue
Division
Author and Position
Director of Revenue
Date Approved
September 20, 2004
Last
Reviewed/Amended
June 23, 2025
Next Review Date
June 1, 2030
Related Policies or Procedures
• Municipal Act
1. Policy Purpose
The purpose of the utility collections policy is to document and improve existing collection
practices as it relates to collection of utility and miscellaneous receivables.
2. Definitions
Good Payment History – Where a residential customer has been serviced by an electricity or
gas distributor in North America for twelve consecutive months (within the last 24 months)
and has not received any disconnection notice, late payment charge and has not had more
than one pre-authorized payment or cheque returned due to insufficient funds.
Interest – is the amount added to the utility account once the utility bill is in arrears.
3. Policy Scope
The Municipal Act serving as the base, this policy provides a guide to staff on aspects of
billing and collection of utility and miscellaneous receivables as it applies to the City of
Kitchener.
Application
☒ Employees (Indicate below which categories apply: All employees, Permanent full-time, Temporary full-time, Continuous part-
time, Casual, Probationary, Student, Management, Non-union)
• All employees
☐ Unions (Indicate below which categories apply: All Unions, CUPE 68 Civic, CUPE 68 Mechanics, CUPE 791, IATSE, IBEW, KPFFA)
• Click or tap here to enter text.
☐ Council
☐ Specified Positions: Click or tap here to enter text.
☐ Other: Local Boards and Advisory Committees
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4. Policy Content
4.1 OBJECTIVES
i. Establish processes for billing of utilities and miscellaneous receivables.
ii. Ensure the timely collection of utilities and miscellaneous receivables.
iii. Establish processes to collect utilities and miscellaneous receivables.
4.2 GOVERNING PRINCIPLES
iv. The procedure of collecting utilities and miscellaneous receivables should be
applied universally, uniformly, and consistently.
v. The City Treasurer may exercise discretion in furthering the objectives of this
policy.
vi. To clearly articulate the guidelines staff will follow for collections of utility and
miscellaneous receivables.
vii. At all times, the City should take reasonable care to respect and protect the
interest of the customer as well as that of the City, including the rights to privacy
and confidentiality.
4.3 BILLING PROCEDURES
i. All customers will receive bills for services rendered during the billing period.
This can include charges for consumption for utility or other services.
ii. Bills will be delivered in a timely manner, with due dates clearly indicated. The
City will make reasonable efforts to provide bills electronically or through paper
mail, depending on customer preferences.
iii. Customers will be informed of any changes to billing rates or fees at least 30
days before the effective date.
4.4 CONTRACT FOR SERVICE
Tenants requesting service with Kitchener Utilities (KU) will be required to:
i. Sign a completed Tenant Contract. When signed, the Tenant Contract forms a
legal and binding contract that the customer and KU have accepted and
mutually agreed to the terms of the Agreement.
ii. Present one piece of appropriate picture identification or two pieces of
government identification.
iii. If the property has multiple units, for any utility service where there is only one
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meter or one gate box, the utilities will remain in the owner’s name.
4.5 SECURITY DEPOSITS
i. Residential and commercial tenants will be required to pay a Security Deposit
to KU when applying for service unless the customer is able to provide
confirmation of a "Good Payment History”. Security Deposits may be required
from any customer who does not maintain a "Good Payment History" for the
required time period.
ii. Security deposits may be in the form of cash or cheque. A letter of credit will
not be an acceptable form of security deposit.
iii. The tenant deposit will be charged to the customer's account at the time of the
application. All normal billing rules apply to tenant deposits added to a customer
account.
Administration and Refund of Security Deposits
i. All amounts held on deposit will be applied to the final bill on close of the
customer account.
ii. For existing customers where a Security Deposit has not been collected, or a
customer who previously was granted a security deposit waiver, a Security
Deposit will be required if the customer has not maintained a "Good Payment
History" for the required time period.
iii. A customer failing to provide the appropriate security deposit shall be deemed
to be in the position as a customer in arrears and subject to collection
procedures including service disconnection if the deposit remains unpaid past
the due date.
iv. Deposits may be requested and may be adjusted to reflect changes in rates,
actual usage, or if a "Good Payment History” was not maintained.
Tenant Deposit Amounts
i. Residential Customers - Natural Gas
• Minimum amount as specified on the Fees and Charges Schedule
ii. Residential Customers - Water and Sewer
• Minimum amount as specified on the Fees and Charges Schedule
iii. Commercial Customers - Natural Gas
• Minimum amount as specified on the Fees and Charges Schedule, or
• Three times the monthly average of the previous twelve months
consumption history
• In the absence of consumption history, $200.00 per 1,000 sq. ft. of space
rounded to the highest $25.00.
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iv. Commercial Customers - Water and Sewer
• Minimum amount as specified on the Fees and Charges Schedule, or
• Three times the monthly average of the previous twelve months
consumption history.
• In the absence of consumption history, Revenue staff will determine the
deposit amount based on type of business.
v. A commercial deposit amount may be reviewed, upon request, at any time if
there is sufficient history to support a change.
Waiving of Tenant Deposits
i. The tenant deposit may be waived for tenants signing up for the pre- authorized
payment plan. KU reserves the right to charge the deposit to the account if the
pre-authorized plan is revoked by KU due to unacceptable payment history.
ii. The tenant deposit may be waived for tenants providing Good Payment History.
Interest on Security Deposits
Interest on cash security deposits is paid annually commencing on receipt of any paid
deposit amount and will be credited to the customer’s utility account. The interest rate
paid on cash security deposits shall be at the Prime Business Rate as published o n
the Bank of Canada website less 2%, updated quarterly.
Security Deposit Exemptions
i. The following customers do not require a security deposit:
• Banks and Credit Unions
• Trust Companies (Trust Company Real Estate offices are not exempt)
• Government Agencies including City, Region, Provincial and Federal offices
including Liquor Stores.
• Customers who own their own property.
ii. A deposit is not required if a customer provides a letter of reference from a gas
or electric distributor in Canada confirming a "Good Payment History" for the
relevant time period. If an existing KU customer signs up at a different address
and has “Good Payment History” with KU previously, the existing deposit on file
may be refunded or transferred to the new account.
iii. Any member of the Revenue Management Team may in special circumstances
alter the deposit amount or payment arrangements of the Security Deposit.
4.6 MAILING OF BILLS
i. Any notices sent by ordinary mail are considered delivered to and received by
the addressee unless the notice is returned by the Post Office or an error in the
mailing address is proven. Failure to notify the Revenue Division of an address
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change is not an error.
ii. A customer may enroll in the City’s electronic billing (e-billing) option to receive
their utility bill notification directly to the e-mail address provided. The utility bill
shall be deemed to have been received on the next business day after the
notification was sent.
4.7 PAYMENT OF BILLS
i. Payment will be in the form of cash, cheques, money orders, bank drafts, pre -
authorized payment plan, internet and telephone banking made payable to the
City of Kitchener. Cheques which are post-dated will be accepted and held by
the Revenue Division. Payment of Utility and miscellaneous receivable will be
accepted at the City of Kitchener, Revenue Division, at local banks or via mail
to:
City of Kitchener,
Finance and Corporate Services Revenue Division
P.O. Box 1113 STN C
Kitchener, ON N2G 4R6
ii. A bill is due when rendered by KU.
iii. A customer may pay the bill without the application of a late payment charge
on amounts paid on or before the seventeenth day after the bill is issued.
iv. Payments will be deemed to be made on the date payment is received by KU.
v. Notification of all past due amounts will be included in the following month's
billing.
vi. In the case of retroactive billing, payment arrangements for the back billed
amount may be approved by a Customer Service Representative or a member
of the Revenue Management team depending on the period back billed and the
amount of the retroactive billing.
vii. Change will not be returned for cheques accepted in excess of the amount due.
Should a credit appear on the Utility or Finance account because of the
payment, it will be applied to subsequent bills not yet due. However, at the
request of the resident a refund cheque will be requisition, after allowing
sufficient time (15 business days) for the resident’s cheque to clear their
financial institution. Further, any administrative fees will be applicable as
outlined in the City’s Fees and Charges Schedule for the related year.
viii. Should payment be tendered in US funds, it will be accepted at the exchange
rate established by the financial institution holding the accounts of the City of
Kitchener on that day.
4.8 ALLOCATION OF PAYMENTS
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i. Payment will be applied to any outstanding deposits and to any outstanding
arrears before being applied to the current billing, unless KU has made special
considerations.
4.9 LATE PAYMENT CHARGES
i. If the bill is unpaid on the seventeenth day, a one -time "late" payment charge
of two percent will be applied.
ii. Late payment charges of up to $20.00 may be waived due to extenuating
circumstances at the discretion of authorized Revenue staff. Late payment
charges exceeding $20.00 may be waived due to extenuating circumstances at
the discretion of a member of the Revenue Management team.
4.10 BILLING ERRORS
i. Where billing errors have resulted in over-billing, the customer will be credited
with the amount erroneously paid for a period not exceeding six years.
ii. Where billing errors have resulted in under-billing, the customer may be
charged for a period not exceeding:
• one year or
• six years in cases such as tampering or fraud
iii. Where a customer is responsible for the underbilling, the utility may require
payment of the full amount of the under-billing on the next bill or on a separate
bill.
4.11 UNAUTHORIZED CONSUMPTION
i. Where meter tampering or theft of service has been detected, the customer
may be charged for consumption based on previous history, or actual usage,
or similar use properties for the applicable period.
ii. In addition to the consumption charges outlined under billing errors above, an
administration fee as outlined in the Fees and Charges Schedule will be applied
to the account where meter tampering or theft of service has been detected.
4.12 TERMINATION NOTICES
A. Active Tenants
i. Natural gas and water customers with a past due amount greater than
the parameters set by the Revenue Division will be reviewed by a
Collections Officer.
ii. Natural gas and water customers will receive a termination notice in
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writing when the Collections Officer's assessment warrants this action.
From November 1 to March 31 on tenant occupied properties, property
owners will receive written notification of the pending service
disconnection.
iii. The customer will receive eight (8) calendar days’ notice before
termination of a service for non-payment.
iv. Prior to disconnection, a representative of KU will make a reasonable
effort to establish direct contact with the customer.
v. If suitable payment arrangements have been made with Collections,
further collection activity for that customer's billing period will be
suppressed.
vi. A 24-hour notice of disconnection will be delivered in person by a
collection officer before service is disconnected.
vii. Prior to actual termination, the customer's account is reviewed and
approved for termination by a Collections Officer.
viii. KU reserves the right to disconnect services as an alternative collection
method.
ix. Tenants with a service disconnected for a period greater than one year
may be forwarded to a third-party collection agency.
B. Final Billed Tenants
i. Collection letters will be sent to all tenants for accounts with a final billed
arrears balance. All reasonable attempts to collect the arrears will be
made.
ii. If the tenant has an active gas and/or water account, all unpaid arrears
balances will be transferred to the active account.
iii. If the final billed tenant does not have an active account, the arrears will
be written off as an uncollectible debt following the bad debt write -off
procedures as outlined in “Bad Debt Write off Procedures” section.
C. Active Owners
i. Natural gas, water and/or rental water heater customers' accounts with
a past due balance greater than the parameters set by the Revenue
Division, will be reviewed by a Collections Officer.
ii. Natural gas water and /or rental water heater customers will receive
collections notice in writing when the Collections Officers assessment
warrants this action.
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iii. The customer will receive eight (8) calendar days’ notice before
transferring the debt to the property tax account.
iv. If suitable arrangements for payment have been made with Collections,
all further collection activity for that customer's billing period will be
suppressed.
v. Prior to actual transfer to taxes, the customer's account is reviewed and
approved for transfer to taxes by a Collections Officer.
vi. KU reserves the right to disconnect services as an alternative collection
method.
vii. The Collections Officer will send a letter of advisement to the Mortgage
Company about the transfer of utility arrears to taxes when property
taxes are paid by the Mortgage Company.
viii. If a property owner is in arrears on both utilities and taxes for a period of
two years, the collection process for utility arrears will follow the same
process as Active Tenants.
ix. In situations where property taxes are only being paid and not the
utilities, the collection process for utility arrears will follow the same
process as Active Tenants.
D. Final Billed Owners
i. A collection letter will be sent to the property owner for accounts with a
final billed arrears balance.
ii. All reasonable attempts to collect the arrears will be made.
iii. If the customer still owns the property and taxes are paid by a Mortgage
Company, a notice will be sent by a Collections Officer to advise the
Mortgage Company of the transfer of utility arrears to taxes.
4.13 RECONNECTION OF SERVICES
i. Payment in cash, certified cheque, money order or debit is required for the total
arrears due before the utility service is restored.
ii. Disconnected meters will be reconnected after regular office hours as follows:
• November 1 - March 31
Gas Service only will be reconnected with Revenue Division authorization.
The customer is advised to contact a Collections Officer by 10:00 a.m. on
the next business day to arrange for payment. Customers who do not meet
this requirement will be disconnected the same day. No further after-hours
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reconnection will be permitted in this instance.
• April 1 - October 31
Gas or Water Services will not be reconnected after hours without Revenue
Division authorization.
4.14 MISCELLANEOUS CHARGES
i. Disconnection Fee - A disconnection fee as outlined in the Fees and Charges
Schedule will be applicable for each disconnection.
ii. Notice Delivery Fee- A notice delivery fee as outlined in the Fees and Charges
Schedule will be applicable for each notice delivery.
iii. Meter Removal due to Non-Payment - A meter removal fee as per the Fees
and Charges schedule will be charged for each meter removal.
iv. Utility Administration Fee- All customers who initiate service with Kitchener
Utilities, or who change the location for service, shall pay a Utility Administration
Fee for each transaction as outlined in the Fees and Charges Schedule.
v. Returned Cheque Charge (or NSF Charge) - If a cheque is returned by the
customer’s financial institution as Not Sufficient Funds (NSF), the following will
apply:
• An administration fee as set out in the Fees and Charges Schedule will be
charged to the customer's account.
• A letter will be issued to the customer advising of the returned cheque. The
payment will be requested in cash, debit, money order or certified cheque.
• When the cheque returned by the customer's financial institution was made
on a Disconnect Notice for a tenant, a subsequent Disconnect Notice will be
issued to the tenant. (depending upon the time of year, the property owner
may be sent a Notice of Pending Disconnect).
4.15 MISCELLANEOUS RECEIVABLES
i. Miscellaneous Receivables include billing for services other than property taxes
or Utilities. Examples of these services include Direct Detect for Fire Alarm
Monitoring, Parking and Cemetery sales.
ii. Friendly reminder notices will be sent out to all accounts with amounts in excess
of one month overdue.
iii. For arrears greater than 60 or 90 days, a collections letter will be sent out
advising the customer that the invoice is past due and payment is required in
full.
iv. Accounts with arrears that are deemed as uncollectable by Collections Staff will
be forwarded to a third-party collection agency.
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4.16 BAD DEBT WRITE-OFF PROCEDURES
i. Staff will write-off uncollectable accounts for both Utilities and Miscellaneous
receivables two times a year.
ii. A summary of write-offs by account category will be provided to Council two
times a year.
iii. An electronic file is transferred to an outside collection agency containing all
eligible accounts two times a year.
iv. Uncollectable Utility and Miscellaneous receivable accounts will be written off
to the Allowance of doubtful Utility and Miscellaneous accounts respectively.
v. If a customer with a bad debt write-off subsequently opens a new account in
the KU service area, the Collections Officer and the collection agency will work
in conjunction to collect the bad debt, including termination of service at the
new location.
Refunds/Overpayments/Misapplied payments
i. Refunds requested by customers due to overpayments must be submitted in
writing and be accompanied by proof of payment. Utility accounts with balance
owing will not be eligible for refunds unless approved by a member of the
Revenue Management Team. Any administrative fees will be applicable as
outlined in the City’s Fees and Charges Schedule for the related year.
ii. Erroneous payments made by the customer to a utility account require a written
request to correct the payment application. Any administrative fees will be
applicable as outlined in the City’s Fees and Charges Schedule for the related
year.
iii. Overpayments from customers who cannot be located will be retained in a
holding account for 7 years, after which the overpaid amount will be transferred
to the Utility Reserve Fund.
Small Balance Write offs
i. The Treasurer may cancel any overdue amount less than +/- $10 that the
customer owes to the City for the preceding year.
ii. The City shall not, otherwise, cancel any outstanding debt above $10, unless
the City Treasurer deems it appropriate to do so. The Treasurer’s reasons for
writing off any outstanding debt that is above $10 should be communicated in
writing to Council stating the reasons for taking such a decision.
5. Results of Review
☐ No Edits Required
☐ Housekeeping Edits
☒ Substantial Edits
☐ Repeal/Replace
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6. Policy History
Administrative and Housekeeping Changes
Date Nature of Change
2016-06 Policy I-518 template re-formatted to new numbering system and given
number FIN-FEE-218.
Substantial Changes
Date Council/CLT Directive
2024-06-16 Policy updated
2025-06-23 As Per Council/CLT Directive - Report COR-2025-269