Hi Matt,
At Mid-Western Regional Council, we have a $2500 delegation for the General Manager to write-off rates/water/debtors. There’s also a small $10 delegation to the Manager Revenue & Property intended to cover small interest amounts.
Because cl 131(6) requires the GM to advise the council of any amounts written off. we report all amounts to Council annually, separating those we need a resolution to write off, and to note the GM write offs.
Also have separate delegations for pension rebate & postponed amounts.
Cheers
Ian
