COUNCIL  finance chiefs at Warrington had to write-off debts totalling £138,638 in the year up to February 2.
A report to the audit and corporate governance committee stressed that as the council's annual income included £82 million in council tax, £101 million in business rates and £50 million in miscellaneous income, collection performance was "extremely good."
But there were occasions when the council was unable to pursue an outstanding debt any further.
The debtor could have died, leaving no money in their estate, left the borough without trace or a debt could no longer be economically viable to pursue.
In such circumstances, all avenues of recovery had been exhausted and the debts in question were referred to the chief finance officer before being written off.
The figure of £138,638 does not include unpaid council tax or business rates. The largest part - £87,723 - was attributable to the Social Services department, although £20,276 related to school meals.
The committee has requested a more detailed report in future, to be presented on a six-monthly basis.