Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: March 10, 2026

Purpose:

Content: Salford City Council - Record of Decision   I, Councillor Jack Youd, Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration, in exercise of the powers contained within the City Council Constitution, do hereby:   Approve the write-off of Sundry Debt to the value of £1,541,011.47.   The writes offs per quarter are shown below: ·        £749,194.63 for quarter 4 2024/25 ·        £229,044.07 for quarter 1 2025/26 ·        £116,161.51 for quarter 2 2025/26 ·        £446,611.26 for quarter 3 2025/26   The Reasons are: There have been exhaustive attempts to collect these sundry debts and they are now found to be irrecoverable for a variety of reasons including, but not limited to liquidation, absconders, companies that have ceased trading, bankruptcy, customers who are deceased, uneconomical to collect and irrecoverable after court action.   Options considered and rejected were: Not relevant due to the nature (age and value) of these accounts. The majority of accounts relate to those proven uneconomical to collect, irrecoverable after court action, bankruptcy / liquidation.   Assessment of Risk: Low Whilst every attempt is made to recover the debt there will inevitably be circumstances whereby a small element of this debt will become irrecoverable. The council has budget provision to cover the cost of debts written off.   The source of funding is: The Council’s bad debt provision.   Legal Implications: Tony Hatton 28.01.2026 Under the Council’s Constitution, Chief Officers must ensure that the Council is not put at risk from any bad debts, obtain the approval of the Lead Member for Finance and Customer Services when writing off debts (7.2.21), and to take effective action to pursue non-payment within defined timescales and relevant legislation (7.2.23).   It is the responsibility of the Chief Finance officer: 7.2.5 To agree the submission of reports for the write-off of bad debts to the Lead Member for Finance and Customer Services for approval, as appropriate in line with the scheme of delegation of the Council. 7.2.6 To keep a record of all sums written off and to adhere to the requirements of the Accounts and Audit Regulations (as amended).   The report suggests that there is no further recovery action which can be taken by the Council with regards to the outstanding debts and Legal advice has been obtained on each of the individual cases where the assessment has resulted in court action.   Financial Implications: Tony Thompstone, Chief Accountant. There is adequate cover for the sundry debt write-offs proposed in this report in the council’s provision for bad debt. Setting a provision that is prudent, but not excessive, is a component of the council’s financial strategy. The provision is reviewed on an annual basis to ensure that it is set at an appropriate level.   Procurement Implications: Not applicable.   HR Implications: Not Applicable.   Climate Change Implications: Not Applicable.   Other Directorates Consulted: Directorates are consulted on specific write-offs where appropriate.   The following documents have been used to assist the decision process: Lead Member Report. The background documents contain exempt or confidential information and are not available for public inspection as they would provide the identity of individuals or companies involved in the write-off. Contact Officer:       Tony Thompstone, Strategic Finance Manager tony.thompstone@salford.gov.uk   This decision is not subject to consideration by another Lead Member.   The appropriate scrutiny panel to call-in this decision is the Overview & Scrutiny Board.     Signed: Councillor Jack Youd                        Dated: 10th March 2026 Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration       This decision was published on 12th March 2026.   This decision will come into force at 4.00 p.m. on 19th March 2026, unless it is called-in in accordance with the decision-making process rules.