Bolsover Council told to improve financial reports
A Derbyshire council has been criticised by the Audit Commission for poor accounting in its annual financial reports.
Bolsover District Council was told it had made "significant errors" in its draft statements - which then had to be resubmitted.
The Labour-run council has been told to make changes, including improving the way it calculates its fixed assets.
The authority has not commented on the report.
Duncan Kerr, a Green party councillor in Bolsover, said: "This is the third critical report in a row so it is not as though the red lights have not been flashing in Bolsover for some time."
Tim Levers, a Bolsover businessman, said the council had produced "a balance sheet that doesn't balance".
The 52-page Audit Commission report said: "Our initial review… identified a significant number of serious internal consistency errors in the draft statements of accounts submitted for audit.
"We had to suspend our audit visit for several weeks to allow [council] officers time to address the issues arising from our initial review and produce a more coherent set of accounts."
The commission estimated that the extra work it carried out on the council accounts would probably cost £25,000.