Financial reporting at Northamptonshire CC was too ‘vague' and lacked crucial detail prior to the county's Section 114 notice, a new audit report has revealed.

An interim assessment of the troubled county's 2017/18 finances, published by auditor KPMG, painted a grim picture of financial reporting standards ahead of the Section 114 notice, a highly-critical Best Value Inspection (BVI) and the recent appointment of Government commissioners.