Debt Management of Collections in Local Authorities

The Value for Money Unit has prepared a study on debt management within local authorities.

The local authority sector derives a significant portion of their revenue income from commercial rates and the provision of goods and services. Effective debt management is therefore a vital component in ensuring sufficient resources are available to fund the core functions and activities of each local authority.

This report reviews practices, collections systems and debt management procedures in operation, to assess their efficiency and effectiveness and to make recommendations for the sector based on best practice.