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Case studies
Weak arrangements can have an adverse effect of local councils. During our research, we identified cases where councils suffered losses. In each case the councils’ arrangements needed to be improved. These case studies set out the problems faced by the councils and identify improvements to the council’s arrangements.

 

Complying with the law

Financial checks and balances

Accounts and audit

Council A - Setting the budget

 

Council B - Preparing the accounts

 

Council C - Payments to councillors

 

 

Council D - Contracts and members interests

 

Council E - Recording assets

 

 
Council F - Monitoring income

 

 
Council G - Receiving income

 

 

Council H - Council minutes

 

Council I - Weak controls and fraud

 

 

Council J - Preparing for the audit

 

Council K - Keeping records

Council L - Keeping the accounts

Council M - Inaccurate accounts

Council N - Approving payments

 

Council O - Income and contracts

 

Council P - Minutes and the accounts

Council Q - Recording payments