Decision details

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 £5,000. The Financial Services Manager is exercising an authority delegated to them by the CFO for debts up to £10,000. The Financial Director (Chief Finance Officer) is exercising this delegated authority/recommendation for debts over £10,000. There is delegated authority for Business Support Officers to authorise small debt write offs of £100 and under.

To write off Sundry debts during the month of: February 2025.

Number of Debts:
Under £1,000 2 £870.00
Between £1000 & £5000 1 £3500.00
Over £5000 1 £5256.92
Total: 4 cases £9626.92

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

Uneconomical to Pursue 1 £286.00
Liquidation/Bankrupt 1 £5256.92
Irrecoverable 2 £4084.00

All efforts to recover these debts have been pursued.