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 £10,000.00; 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 £5,000.00.
The Financial Services Manager is exercising an authority delegated to them by the CFO for debts up to £10,000.00.
The Financial Director (Chief Finance Officer) is exercising this delegated authority/recommendation for debts over £10,000.00.
There is delegated authority for Business Support Officers to authorise small debt write offs of £150.00 and under.

Decision

To write off Sundry debts during the month of September 2026.
Under £5,000.00 - 2 debts - total: £4,782.96.

Reasons for the decision

The debts are considered uncollectable and have been written off for the following reason:
Otherwise Irrecoverable - £4,782.96.

Alternative options considered

All efforts to recover these debts have been pursued.