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 £100.00 and
under.

Content

To write off Sundry debts during the month of
January 2026.

Under £5,000.00 - nine debts - total:
£13,337.55.

Reasons for the decision

These debts are considered uncollectable, and
has been written off for the following reasons:

Absconded - £1,550.00.
Deceased - £594.89.
Time Barred - £1,597.82.
Otherwise Irrecoverable - £9,594.84.

Alternative options considered

All efforts to recover these debts have been
pursued.