Four councils are spending more than 90% of their net revenue expenditure on social care and interest payments, the Chartered Institute of Public Finance and Accountancy (CIPFA) has revealed.

Two of the four are London boroughs, one is a unitary and one is a metropolitan district, but CIPFA will not name the councils after an outcry from parts of the sector that feared its proposed financial resilience index would lead to the creation of league tables and local authorities being named and shamed.