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Only the CFO has the authority to write off
bad debts and in order to do this the following arrangements are in
- the write off of Bad or Doubtful debts below £250k can be authorised by the CFO who nay delegate responsibilities as necessary for smaller items.
- the CFO will consult with the Elected Mayor before authorising the writing off of bad debts of £250,000 or over.
A number of write offs have been combined.
In accordance with FPR D9 the debts detail a non domestic rates account with a balance between £50k and £250k where the company concerned has been dissolved with no prospect of a dividend.
If a dividend does become payable than the appropriate amount of write off time will be reversed.
Decision Maker: Director of Corporate Resources
Decision published: 13/03/2020
Effective from: 10/03/2020
To write off the debt listed on the attached
appendix, which by individual businesses is between £50 k and
£250 k due to the company or individual in question having
ceased trading or being unable to be traced leaving the debt
irrecoverable. The total value of the debts being written off is
Lead officer: Debbie Hogg