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 £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.

Content

To write off Sundry debts during the month of:
May 2025.
Number of Credits Number of Debts Total
Under £5,000 1 1
Between £5,000 & £10,000
Over £10,000
Total 1 1

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
Uneconomical to Pursue 1 £200
Liquidation/Bankrupt
Absconded
Deceased
Credit On Account
Time Barred
Otherwise Irrecoverable
Legal Fees
TOTAL 1 £200

Alternative options considered

All efforts to recover these debts have been
pursued.