13 The Executive Director Corporate Services, effectively the strategic director of the
Council’s financial services, left the Council in February 2009 to take up a similar post
at another local authority. He has, after a competitive recruitment process, been
replaced by the Council’s most senior legal officer in a new post – the Executive
Director Business Services. After Internal Audit had reported such serious flaws in the
Council’s financial management arrangements, I do not see how the new arrangement,
which involves even less capacity in finance, will improve strategic financial leadership.
14 The former Deputy Director of Finance, having failed to discharge his responsibilities
for ensuring a properly designed control environment was in place and working
effectively, was promoted on an acting basis to the new post of Chief Finance Officer
on 2 March 2009. He now has full statutory responsibility for ensuring the Council
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