Local Authority Revenues Book - Payment Appropriation

Response to this request is long overdue. By law, under all circumstances, Ipswich Borough Council should have responded by now (details). You can complain by requesting an internal review.

Dear Ipswich Borough Council,

On the 6.11.2017 you provided the following link to another requester relating to
Local Authority Revenues Book - Payment Appropriation
https://www.whatdotheyknow.com/request/4...

Please can you provide the title of the book that the following information came from and provide the name of the author and if you have any further updated versions of this book.

' Local Authority Revenues

Payments - Appropriation

Where several accounts are payable to the local authority by one debtor, the debtor may, when making a payment which is insufficient to discharge all the debts, appropriate the money paid to a particular debt or debts and if the payment is accepted as so appropriated it must be applied in the manner directed by the debtor.

It may be, as frequently happens, that payments are received without any indication of appropriations by the debtor and in these cases the creditor may apply the payments as he best thinks fit ( Peter v Abderson (1814) 5 TAUNT 596). The allocations will eventually have to be communicated to the debtor but this is frequently done at the time of payment in the form of a receipt.

The debtor has first choice but his right to appropriate must take the form of a communication of his intention. This communication may be expressed or implied but should be clear enough for the creditor to know that his own right of appropriation cannot arise (Stepney Corporation v Osofsky (1937) 3 All ER 289). It follows that it is not essential for there to be specific expression by the debtor as to which account is to be credited. The intention may be gathered from other circumstances or implied by the debtor's conduct. The amount paid may so obviously relate to a specific liability that it would be an unwarranted assumption to allocate it elsewhere (R v Miskin Lower Justices (1953) 1 QB 533).

Once an election is made by the creditor and communicated to the debtor, it is irrevocable (Albermarle Supply Co Ltd v Hind and Co (1928) KB 307).

Cash Receipting Systems

Basic Provisions

A modern cash Receipting system should provide facilities for recording, and receipting where necessary, all payments whether received by finance department or by other departments:
It should provide control over payments received and the subsequent banking of such income. It must enable payments to be posted to individual debtor accounts (eg housing rent, rates and sundry income), and for non-debtor income to be recorded against appropriate accountancy codes.

The system must provide a audit trail and security procedures must be incorporated to prevent unauthorised actions. Facilities may be included to allow the cashier to record cheque encashments or other disbursement so if these are permitted.

Page 154

Yours faithfully,

Ed Boyce

Ipswich Borough Council

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Ref No: FOI132966775

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Dear Sir/Madam,

Freedom of Information/ Environmental Information Regulations Request:
Acknowledgement 

Thank you for your request received on 2019-07-24 09:13:12 asking for
information about Local Authority Revenues book; Payment Appropriation.

This request has been allocated a reference number of FOI132966775.

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We are dealing with your request under the terms of either the Freedom of
Information Act 2000 or the Environmental Information Regulations 2004,
and in line with the Council’s policy and protocols. In some circumstances
a fee may be payable and if that is the case, we will let you know.

More information about requesting information from the Council can be
found at:
[1]https://www.ipswich.gov.uk/services/data....

If you have any queries about this message, please contact me via email to
[2][Ipswich Borough Council request email] . Please remember to quote the above reference
number in any future communications.

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Kind Regards

The Information Officer

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*** AUTOMATED EMAIL: This email address is unable to take replies ***
 
Date and time of enquiry: 2019-07-24 09:13:12

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Freedom of Information, Ipswich Borough Council

Dear Mr Boyce,

I refer to your recent request for information under the Freedom of
Information Act 2000 about Local Authority Revenues Book – Payment
Appropriations.

I am writing to advise you that Ipswich Borough Council has been unable to
locate the information you requested.

If you have any queries about this email, please contact me. Please
remember to quote the reference number FOI132966775 in any future
communications.

If you are unhappy with the service you have received in relation to your
request and wish to make a complaint or request a review of our decision,
you should write to the Monitoring Officer, Grafton House, 15-17 Russell
Road, Ipswich IP1 2DE, within 40 working days of the date of response.
Please note that we are not obliged to accept requests for internal
reviews after this date.

If you are not content with the outcome of your complaint, you may apply
directly to the Information Commissioner's Office (ICO) for a decision.
Generally, the ICO cannot make a decision unless you have exhausted the
complaints procedure provided by the Council.

Kind regards,

The Information Officer

[Ipswich Borough Council request email]

 

Ipswich Borough Council

Grafton House

15-17 Russell Road

Ipswich

IP1 2DE

 

 

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Dear Ipswich Borough Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Ipswich Borough Council's handling of my FOI request 'Local Authority Revenues Book - Payment Appropriation'.

It is impossible that Ipswich Borough Council does not hold this information when it has previously produced a copy of a page of a book that it relies on and someone within the Council has handwritten on the page Quote: 'This could cause us problems' with an arrow pointing down to the information for Local Authority Revenues Payments - Appropriation.

Please review your decision to prevent your Council being reported for concealment of information.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/l...

Yours faithfully,

Ed Boyce

Freedom of Information, Ipswich Borough Council

Dear Mr Boyce,

Thank you for your email requesting a review of the Council’s response to your Freedom of Information request FOI132966775.

Your request for a review was received on 13 August 2019 and has been forwarded to the relevant officers, who will carry out an internal review. Once the review is complete you will be informed of the outcome.

If you have any queries about this message, please contact me via email to [Ipswich Borough Council request email] . Please remember to quote the reference number FOIR20190833 in any future communications.

Kind regards,
The Information Officer
[Ipswich Borough Council request email]

Ipswich Borough Council
Grafton House
15-17 Russell Road
Ipswich
IP1 2DE

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Freedom of Information, Ipswich Borough Council

1 Attachment

Dear Mr Boyce,

Please see the attached response to our internal review of FOI132966775.

Kind regards,

The Information Officer
[Ipswich Borough Council request email]

Ipswich Borough Council
Grafton House
15-17 Russell Road
Ipswich
IP1 2DE

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