Local authority sundry debtors--part 3

The quality of the service provided by a local authority is paramount. This quality must be extended through the billing and collection process. In the absence of any other data, the number of credit notes raised compared to invoices can provide a reasonable performance indicator. This is based upon the assumption that a credit note will only be raised when there is a problem with the service provided or the cost charged. An analysis of 6 local authorities showed that from a total of 218,484 invoices raised in 6 months 24,005 credit notes were raised. The information presented in this paper will enable a local authority to, among other things, completely review current working practices, identify improved and more cost effective methods of collection, and establish achievable performance levels.