Purpose

Financial regulation 12.14 states:

Any debt due to the Council may only be written-off with the authorisation of the Executive except, insofar as an individual debt does not exceed £10,000, the initial authority may be given by the Chief Finance Officer who shall be required to publish periodically reports of the debts that have been written off in accordance with the delegated authority.

The Business Support Manager is exercising an authority delegated to them by the CFO for debts up to £1,000. The Financial Services Manager is exercising an authority delegated to them by the CFO for debts up to £5,000. The Financial Director (Chief Finance Officer) is exercising this delegated authority for debts under £10,000. There is delegated authority for Business Support Officers to authorise small debt write off of £30 and under.

Decision

To write off Sundry debts during the month of: August 2023.

Number of Debts Total

Under £1,000 2 2

Between £1,000 &

£5,000 2 2

Over £5,000 1 1

Total 5 5

Reasons for the decision

The debts are considered uncollectable and have been written off for the following reasons

Write off reason Number of debts/credits Total

Liquidation/Bankrupt 1 £1,090.63

Deceased 3 £1,432.60

Credit On Account 1 £6,348.72

TOTAL 5 £8,871.95

Alternative options considered

All efforts to recover these debts have been pursued.