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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 04/10/2004
CASH COLLECTION AND WRITE-OFFS



Summary & Purpose
This report advises the Executive of the collection performance in respect of council tax and non-domestic rates for the current financial year compared with that in the previous year. It also advises the Executive, in accordance with Financial Regulation D204, of those items that have been written-off under delegated powers under Financial Regulation D203.

Quality of Life Implications
Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe Communities
Local Economy
Natural
Resource Use
Pollution
Prevention and Control
Biodiversity
and Nature
Local
Environment
Social
Inclusion
Safe, Healthy
and Active
Communities
Local
Economy
N/A
N/A
N/A
N/A
N/A
N/A
N/A


APPENDIX X

WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 4TH OCTOBER 2004


Title:

CASH COLLECTION AND WRITE-OFFS
[Wards Affected: N/A]
________________________________________________________________________

Summary and Purpose

This report advises the Executive of the collection performance in respect of council tax and non-domestic rates for the current financial year compared with that in the previous year. It also advises the Executive, in accordance with Financial Regulation D204, of those items that have been written-off under delegated powers under Financial Regulation D203.


Quality of life implications – social, environmental & economic (sustainable development):

Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe, Healthy and Active Communities
Local Economy
N/A
N/A
N/A
N/A
N/A
N/A
N/A

E-Government implications:

There are no e-government implications directly associated with this report.

Resource and legal implications:

In accordance with recommended accounting practise, the Council maintains a provision for bad debts. This provision meets with audit requirements and is subject to annual review. The write-offs in the table below are within the normal annual allowance for such items.


National Non-Domestic Rates

1. The net cash collected in the financial year to 31st July 2004 was 11,672,283. When compared with a net collectable debit at 31st July 2004 of 28,210,845, this represents a collection rate of 41.38%. The comparable collection rate in the previous financial year was 40.77%.


Council Tax

2. The net cash collected in the financial year to 31st July 2004 was 24,274,027. When compared with a net collectable debit at 31st July 2004 of 61,388,597, this represents a collection rate of 39.54%. The comparable collection rate in the previous financial year was 39.63%.

Write-Offs

3. Since the meeting of the Executive on 9th March 2004, several debts have been written-off as they are irrecoverable. Details of all cases shown below may be inspected by members prior to the meeting, on application to the Director of Finance. In addition, there are amounts in excess of 5,000 that are the subject of a separate report on this agenda.

4. A summary of all cases that have been written-off under Financial Regulation D203 is set out below:-

Category
Up to 3,000
3,001 to 5,000
Total
No.
Amount
No.AmountNo.Amount
National Non-Domestic Rates
10
(-)
6,957.22
(-)
1
3,554.65
11
(-)
10,511.87
(-)
Council Tax
197
(15)
18,483.65
(9,758.60)
--197
(15)18,483.65
(9,758.60)
Sundry Debtors
-
(-)
-
(-)
-
-
-
(-)-
(-)
Totals
207
(15)
25,440.87
(9,758.60)
13,554.65208
(15)28,995.52
(9,758.60)
Note: Figures in parenthesis are credit balances written back.

Recommendation

That the report be noted.

Background Papers (DoF)

There are no background papers (as defined by Section 100D(5) of the Local Government Act 1972) relating to this report.
________________________________________________________________________

Contact Officer: Mr T Carter Telephone: 01483 523099
E-Mail: tcarter@waverley.gov.uk



Comms/Executive/2004-05/152

39602