An item in the accounts is unlawful if it records spending or income that:

  • the council had no right to spend or receive; or
  • was spent or received without authority; or
  • was taken from, or added to, the wrong fund or account; or
  • was spent on a lawful purpose but was so high that it was unlawful

If the High Court agrees then the council will have to rectify the position. In reaching a decision whether to apply to the courts the auditor will take account of a number of factors, including cost.

If you are not satisfied with the council's decision or action but your objection does not involve anything unlawful or a failure to account for spending or income, your objection can only result in a public interest report by the auditor.