Decision details

Approval of Write offs

Decision Maker: Director of Finance and Resources (Section 151 Officer)

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decision:

To write off debts in accordance with the attached schedules as per the above delegation.

Reasons for the decision:

Writing off debt is part of the process of ensuring that cost effective arrangements are in place for the management of debt. Failure to write off debt once it is considered irrecoverable will lead to increased expenditure on the debt management function. It can also lead to a potential misstatement of debtors thus reducing the quality of financial information. In addition, time spent on irrecoverable amounts is likely to reduce the overall collection rates as less time is utilised on collectable amounts. Should a future opportunity arise whereby a written of debt can be collected then it can be written back on so collection can
recommence.

Alternative options considered:

None - all alternative recovery routes have been unsuccessful.

Publication date: 19/08/2025

Date of decision: 14/02/2023