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Issue - meetings

Quarterly Bad Debt Write Off Reports

Meeting: 01/02/2011 - Decision Session - Executive Member for Corporate Services (Item 20)

20 Bad Debt Write Off Report - Period October to December 2010 pdf icon PDF 119 KB

This report presents to the Executive Member for Corporate Services the irrecoverable accounts in respect of Council Tax (CT), National Non-Domestic Rates (NNDR), Sundry Debtors and Housing Benefit overpayment for write-off covering the period October to December 2010.

Additional documents:

Decision:

RESOLVED:(i)         That the write off of bad debt, as set out at Table 1 and

                                    Annex B of the report, be approved.

 

(ii)That the write down policy in respect of low payment arrangements, as detailed in Annex D of the report, be approved.

 

REASON:                  To remove irrecoverable bad debt from the council’s

                                    accounts in accordance with accountancy best practice.

Minutes:

The Executive Member received a report that presented the irrecoverable accounts in respect of Council Tax (CT), National Non-Domestic Rates (NNDR), Sundry Debtors and Housing Benefit overpayment for the write-off covering the period October to December 2010.

 

The Executive Member was asked to consider whether to write-off the over £5k accounts in line with the council’s Financial Regulations, or to leave to the accounts on the council’s accounts.

 

The Executive Member was also asked to consider the Debt Write Down Procedure, as detailed in Annex D of the report.  The procedure detailed the process to be followed when Court Orders in respect of a debt instructed a low payment arrangement, the level of which meant that the debt would never be fully recovered in the lifetime of a debtor.  These cases were not written off and were regularly reviewed in case of a change in the customer’s financial circumstances.

 

RESOLVED:(i)         That the write off of bad debt, as set out at Table 1 and

                                    Annex B of the report, be approved.

 

(ii)That the write down policy in respect of low payment arrangements, as detailed in Annex D of the report, be approved.

 

REASON:                  To remove irrecoverable bad debt from the council’s

                                    accounts in accordance with accountancy best practice.


 

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