what needs to be included in a proposal to support a delegate’s decision not to pursue the recovery of a debt. Instructions officials with a delegation to approve non-recovery of a debt – You may approve the non-recovery of a debt where: the non-recovery has been authorised by an Act you are satisfied that the debt is not legally recoverable; or you consider that it is not economical to pursue recovery of the debt. Additional instructions cover: how to determine that a decision not to pursue the recovery of a debt is in accordance with the proper use and management of public resources the entity’s policy on how a decision is made as to whether a debt is legally recoverable, including whether legal advice is required the threshold for debts to be considered not economical to pursue the documentation required to support a decision not to pursue the recovery of a debt the appropriate accounting and reporting treatment of debts that have been written off. Legislative PGPA Act: s. , s. requirements Guidance Related AAIs Internal Where relevant, add link to your accountable authority’s delegations delegations Other relevant Where relevant, add links to: documents related operational procedures or guidance in your entity relevant forms and templates (internal or external) any other relevant documents Contacts Where relevant, add areas in your entity to contact for more information Waiver of amounts to the Commonwealth A waiver is a special concession granted to an individual or other body that extinguishes a debt or other amount owing to the Commonwealth. This means that the amount owing is completely forgiven and can no longer be recovered (even if the debtor’s circumstances change in the future). Waivers are a last resort in circumstances where the recovery of the debt would be inequitable or cause ongoing financial hardship. The Finance Minister may waive an amount owing to the Commonwealth under of the PGPA Act (subject to some additional requirements for large amounts; see of the PGPA Rule). The
what needs to be included in a proposal to support a delegate’s decision not to pursue the recovery of a debt. Instructions – officials with a delegation to approve non-recovery of a debt You may approve the non-recovery of a debt where: the non-recovery has been authorised by an Act you are satisfied that the debt is not legally recoverable; or you consider that it is not economical to pursue recovery of the debt. Additional instructions cover: how to determine that a decision not to pursue the recovery of a debt is in accordance with the proper use and management of public resources the entity’s policy on how a decision is made as to whether a debt is legally recoverable, including whether legal advice is required the threshold for debts to be considered not economical to pursue the documentation required to support a decision not to pursue the recovery of a debt the appropriate accounting and reporting treatment of debts that have been written off. Legislative requirements PGPA Act: s. , s. Guidance Related AAIs Internal delegations Where relevant, add link to your accountable authority’s delegations Other relevant documents Where relevant, add links to: related operational procedures or guidance in your entity relevant forms and templates (internal or external) any other relevant documents Contacts Where relevant, add areas in your entity to contact for more information Waiver of amounts to the Commonwealth A waiver is a special concession granted to an individual or other body that extinguishes a debt or other amount owing to the Commonwealth. This means that the amount owing is completely forgiven and can no longer be recovered (even if the debtor’s circumstances change in the future). Waivers are a last resort in circumstances where the recovery of the debt would be inequitable or cause ongoing financial hardship. The Finance Minister may waive an amount owing to the Commonwealth under of the PGPA Act (subject to some additional requirements for large amounts; see of the PGPA Rule). The