Revenue & Debt
Unallocated Deposits Ageing
Customer receipts received but not yet matched to debtor accounts, aged by receipt date.
Why unallocated receipts distort debtors
Customer payments received but not yet matched to a debtor account sit as unallocated deposits, and the longer they remain unmatched the more they overstate outstanding debtors and understate cash applied. Prompt allocation is essential to accurate revenue and debtor reporting and to fair treatment of ratepayers under the MFMA. AuditPro Core ages unallocated receipts by date so the matching backlog is visible and actionable.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Unallocated balance
R28 m
Receipts unmatched
4,120
Over 60 days
R11 m
Allocated this week
R3.4 m
Unallocated deposit balance trend
Ageing of unallocated receipts
| Age band | Receipts | Value (R m) |
|---|---|---|
| 0-30 days | 1980 | 9 |
| 31-60 days | 1240 | 8 |
| 61-90 days | 560 | 6 |
| 90+ days | 340 | 5 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
What unallocated deposits are
These are confirmed receipts of cash that have not been linked to the customer account that paid them, often due to a missing or incorrect reference on the deposit.
Impact on debtors
Until allocated, the paying customer's account still shows the debt as outstanding, overstating debtors and potentially triggering wrongful collection or credit-control action.
Ageing by receipt date
Ageing from the receipt date shows how long money has sat unmatched. A growing aged balance points to weak reference capture or under-resourced allocation.
Allocation discipline
Timely matching, supported by good reference practices on bills, keeps debtor balances accurate and avoids customer disputes over payments already made.
How AuditPro Core Bridges the Gap
- Receipt-date ageing: unallocated deposits are aged from receipt so the matching backlog and its trend are clear.
- Allocation tracking: each deposit is followed from receipt to the debtor account it is finally applied to.
- Exception workflow: deposits aged beyond the matching window are escalated so debtor overstatement is corrected.
- Traceability to source: every allocated and unallocated item links to the bank receipt and the debtor account for verification.
Key Takeaways
- Unallocated deposits overstate debtors until they are matched.
- Age from the receipt date to expose the matching backlog and its trend.
- Unmatched payments can trigger wrongful credit-control action against ratepayers.
- Strong reference capture on bills speeds accurate allocation.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.