Ernie Clark. Hilperton Division, Wiltshire Council.

Just what is going on with the council finances?

Wiltshire Council is claiming that its finances are in a much stronger position than last month. The Cabinet will be told that the council's finances will be within budget by the end of the financial year and there are reserves of £16.4m.

However, analysis of the figures to be presented to cabinet today reveals that the figures appear rather 'creative' in order to make the books 'balance'.

Quite amazingly, every department of the council which reported a deficit last month is now saying that their end of year figures will precisely match the approved budget. This has been done in two ways. Firstly staff vacancies are not being filled. Secondly managers are being required to save money to balance the books, but exactly how isn't spelt out.

This idea has been described elsewhere as a 'smoke and mirrors' style of accounting. It will, as sure as night follows day, be exposed as such when the auditors look at the accounts.

Much of the money is being saved by a freeze on recruitment of non frontline staff and, wherever possible, not using consultants and temporary staff. The council says this will not impact on the delivery of services. However, this must surely raise the questions "What useful purpose did the staff who have left actually serve?" "Why were they employed in the first place if their vacant posts don't have to be filled?"

Jane Scott, WC leader, said: "Our finances are in a much better position than previously reported. It is pleasing to see that, due to the hard work and dedication of staff with the council, we are on target to stay within our budget this year. I would like to thank all the staff for everything being done to ensure this is the case during this difficult economic time."