A COUNCIL has been pulled up for the second year for not having a basic accounting system in place.

An audit showed Cherwell District Council did not use a purchase order, which agrees amount and cost, authorising an item to be bought, in 77 per cent of cases.

It is the second year running the issue has been highlighted to the council, which covers Kidlington, Bicester and Banbury.

The report said: “Our audit showed that no purchase order was in place for 77 per cent of invoices received in year. Performance is comparable to prior year (83 per cent).

“If purchase orders are not raised, there is an increased risk that unauthorised purchases may not be identified until invoices are received.

“In addition, the council is not able to fully monitor commitments unless a purchase order is posted.”

Cherwell District Council spokesman Tony Ecclestone said from June 1 no bills had been paid without a purchase order.

He said: “The council strives to achieve best practice, so has changed its procedures to make purchase orders compulsory.”