pursue recovery of each debt for which your accountable authority is responsible, except debts that are written off by an accountable authority or an authorised official. You must ensure that a decision not to pursue the recovery of a debt is approved by your accountable authority or authorised official. Additional instructions cover: the proper account and recordkeeping obligations for each debtor the requirement to pursue debts that are not paid within the entity’s normal terms and conditions (including timeframes for commencing pursuit) the appropriate accounting and reporting treatment of outstanding and doubtful debts who is authorised to allow payment by instalments and in what circumstances who has the authority to decide not to pursue recovery of a debt what needs to be included in a proposal to support an authorised official’s decision not to pursue the recovery of a debt. Non-recovery (write-off) of debt Instructions officials authorised to approve non-recovery of a debt – An authorised official 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 could 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 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 that have been written off. Legislative PGPA Act: s. requirements Related AAIs Internal relevant, add links to authorisations in your entity authorisations 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
pursue recovery of each debt for which your accountable authority is responsible, except debts that are written off by an accountable authority or an authorised official. You must ensure that a decision not to pursue the recovery of a debt is approved by your accountable authority or authorised official. Additional instructions cover: the proper account and recordkeeping obligations for each debtor the requirement to pursue debts that are not paid within the entity’s normal terms and conditions (including timeframes for commencing pursuit) the appropriate accounting and reporting treatment of outstanding and doubtful debts who is authorised to allow payment by instalments and in what circumstances who has the authority to decide not to pursue recovery of a debt what needs to be included in a proposal to support an authorised official’s decision not to pursue the recovery of a debt. Non-recovery (write-off) of debt Instructions – officials authorised to approve non-recovery of a debt An authorised official 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 could 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 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 that have been written off. Legislative requirements PGPA Act: s. Related AAIs Internal authorisations relevant, add links to authorisations in your entity 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
RMG%20206-%20Model%20AAIs%20for%20CCEs%20Final%201%20Nov%202017.docx