DocumentOngoingPublication

Mogale City Local Municipality publication

Mogale City Local MunicipalityRef: https://mogalecity.gov.za/wp-content/uploads/Pdfs/Council%20Page/Key%20Documents/Policies/2026%20-%2027%20Draft%20Policies/ANNEXURE%2052%20DRAFT_REVIEWED_WRITE_OFF_POLICY%5B1%5D.pdf?_t=1775658353

Official source

Source domain: mogalecity.gov.za

Collected on 17 June 2026

Always confirm details on the official source before acting.

What this means

This document is the Mogale City Local Municipality Write-Off Policy (2026/2027), extracted from its Credit Control and Debt Collection Policy. It sets out a framework for identifying, approving, and accounting for irrecoverable municipal debt in line with Section 96 of the Municipal Systems Act, 2000 and related legislation. It defines eligible categories of debt, requires recovery steps before write-off, specifies approval thresholds (from Manager Revenue up to Municipal Council), and sets accounting, reporting, fraud controls, reinstatement, record-keeping, and a review cycle. The policy becomes effective on 1 July 2026.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

municipal debt write-off frameworkOngoing

Write-off of irrecoverable municipal debt (2026/2027)

Mogale City Local Municipality sets out when and how it may remove irrecoverable municipal debt from its active debtors’ ledger, after reasonable recovery steps have been exhausted and where write-off is uneconomical, would cause undue hardship, or is to the advantage of Council. The policy also allows the municipality to reinstate written-off debt if recovery later becomes viable.

Who it is for: consumers/debtors who owe Mogale City municipal charges, and the municipality’s decision-makers who process write-offs
How to act on it: This document is a policy framework; it does not describe a public application/claim process. Write-offs are processed internally according to delegated authority and required recovery actions before approval.

The document's recorded date is 1 July 2026. Confirm on the official source.

Facts

Reference

https://mogalecity.gov.za/wp-content/uploads/Pdfs/Council%20Page/Key%20Documents/Policies/2026%20-%2027%20Draft%20Policies/ANNEXURE%2052%20DRAFT_REVIEWED_WRITE_OFF_POLICY%5B1%5D.pdf?_t=1775658353

Amounts

R 10 000, R 100 000, R 500 000

Key Takeaways

Organisation: Mogale City Local Municipality
Policy name: Write-Off Policy (Extracted from Credit Control and Debt Collection Policy) 2026/2027
Legislative basis: Municipal Systems Act 32 of 2000, Section 96
Effective date: 1 July 2026
Write-off is last resort and only if recovery is uneconomical, causes undue hardship, or is advantageous to Council
Recovery measures required before write-off (e.g., final demand notices, CFO certification, service disconnection/restriction, collection agencies/attorneys, tracing, legal proceedings if viable, payment arrangements)
Eligible debt categories include deceased estates, insolvent estates, business rescue/liquidation entities, prescribed debts older than 3 years, untraceable debtors, administrative errors, indigent beneficiaries, and where recovery cost exceeds the debt
Approval thresholds: Manager Revenue up to R10 000; CFO up to R100 000; Mayoral Committee up to R500 000; Municipal Council above R500 000
Fraud/negligence/misconduct suspected: must be referred to Internal Audit; no write-off approval
Accounting/reporting: processed per GRAP; recognised as expense in Statement of Financial Performance; quarterly/annual reports to Executive Mayor and Council
Reinstatement: Municipality may reinstate written-off debt if recovery becomes possible
Review frequency: at least every 3 years
Mogale City Local Municipality
Mogale City Local Municipality Council
Mayoral Committee
Chief Financial Officer (CFO)
Debt Management Unit
Internal Audit
Executive Mayor
Municipal Systems Act 32 of 2000
Municipal Finance Management Act 56 of 2003 (MFMA)
Municipal Structures Act 117 of 1998
Administration of Deceased Estates Act
Insolvency Act 24 of 1936
Credit Control and Debt Collection By-laws
Council’s Delegation of Powers Policy
GRAP (Generally Recognised Accounting Practice)