[Tim Leach]

Hi,

I’m wondering if many Rates Officers have delegated authority from Council and the GM to write off small amounts of rates and/or interest.

If so, how much is the amount you have been delegated to write off?

Thanks
Tim

[Susan Pardy]

Hi Tim,
In our delegations register I have authorisation to write off amounts up to $100 (but realistically I don’t have the need to write off this much in practice … it’s usually just the odd few cents or small debts at the end of the year)
Cheers
Susan

[Linda Helson]

Hi Tim,
My delegated authority is $200.
Thanks
Linda

[Robert Hay]

Hi Tim
My delegation for rates and charges is $100.00
Robert

[Tim Leach]

Simple follow up… Is that $100 or $200 write off per assessment, or as a batch?

Tim

[Susan Pardy]

Hi Tim,
This is the wording from the register:
“To abandon or write off rates and monies due to Council provided that any single total amount so abandoned or written off shall not exceed $100.”
Susan

[Robert Hay]

Hi Tim
Per assessment
Robert

[John Towers]

I’m just wondering in what circumstances would you write rates off? I do understand regarding interest.

[Tim Leach]

Hi John,

As far as I can see it’s pretty much all interest that I have written off. Very occasionally I have had a small amount of Rates left over on a split and transfer, but as I have no authorised delegation, I have the GM sign off on all write offs. This has me happy i’m compliant with 4(d) of the Local Government Regulation 2005 – Reg 131.
Having said this and looking deeper into the legislation, the pensioner concession and postponed rates should be considered a write off so maybe delegation should be sought to at least allow for the pensioner write off. I’m sure my GM wouldn’t want me to bother him every time I process a pensioner concession!

Tim

[David Grima]

Our policy allows for a pensioner interest write off at year end (for those accounts paid in full), a $2 small balance write off at year end, and 5 cent rounding of instalments during the year but other than that I do not have (or want) delegated authority to write off charges during the year.
I don’t want to be a position where it could be perceived that I am writing off charges as a favour.

[Tracey Walker]

Hi Dave,

My delegation is worded as per below.

Write off or reduce interest accrued on rates or charges pursuant to section 564, 567, 575, 582 and 601 of the Local Government Act 1993 (NSW). Note: Wollongong City Council has fixed the amount of $3000 as the amount above which debts, rates and charges owed to the Council may be written off only by resolution of the Council, pursuant to clauses 131(1) and 213(2) of the Local Government (General) Regulation 2005.

Hope this helps

[David Grima]

Thank you Tracey.

It would be way more convenient but I won’t be going down that track.

[Cherie Muir]

Hi there …

My role has $200 per assessment for interest on non-pensioner accounts. My manager and director have delegation to write-off interest on pensioner accounts. Not sure why we delineate re pensioners but a good internal control i guess ….

We recently added a delegation for my position to carry-out abandonments re postponed

“Pursuant to S586, refer application for attributable value to the Valuer General and postpone rates in relation to S591 following the Valuer General’s determination of an attributable value. Adjust amounts payable or postponed as per S594 and write-off rates and interest postponed after 5 years as per S595”

[Author]

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