THE case for creating the unitary Somerset Council was ‘weak’ and marked by ‘poor decision-making’ before its inception, an independent report has concluded.

The authority replaced Somerset County Council and the four districts of Mendip, Sedgemoor, Somerset West and Taunton, and South Somerset.

The reorganisation was based around a ‘One Somerset’ business case put forward by Conservative then-leader Cllr David Fothergill and approved by Government in 2021.

Now, a report by the Chartered Institute of Public Finance and Accountancy (CIPFA) has found significant weaknesses in the business case and a string of bad decisions in the run-up to ‘vesting day’.

The report came less than a fortnight after the council, now run by Liberal Democrats, approved its budget for 2025-26.

It was only able to set the budget with the Government granting it ‘exceptional financial support’, including a higher-than-usual increase in council tax bills.

CIPFA said the delivery of the new council required ‘very significant effort’ and the ‘One Somerset’ case may have under-estimated how long it would take for promised financial savings to materialise.

Of the originally forecast £18.5 million savings, £8.8 million has been achieved to date, with the remainder on track to be delivered by the end of April next year as part of the council’s transformation programme.

CIPFA said while the transformation programme was ‘well-conceived, well-led, and deserves to succeed’, it had also led to poor morale within the council’s workforce.

It warned further steps would need to be taken to ensure remaining staff were properly supported.

CIPFA concluded ‘a significant proportion’ of the current council’s budgetary woes had been caused by the former Conservative administration’s decision to freeze council tax for six consecutive years from 2010.

It said the decision led to funding shortfalls in each future year, in perpetuity.

CIPFA also concluded further ‘exceptional financial support’ may be needed for Somerset to balance its budget next year if the council proved unable to deliver its financial goals and savings via transformation and devolution of services to town and parish councils.

The council had already failed to deliver up to £10 million of promised savings against its target to date.

CIPFA also warned against plans to reduce the role of the council’s chief financial officer and monitoring officer within its leadership team.

It said both figures played key roles in ensuring the council was on top of its day-to-day spending and long-term debt.

A spokesman said: “The management of debt generally, which is highly distributed across the council, needs a more co-ordinated approach and should be more closely monitored.

“Governance in the council generally is satisfactory, but capable of improvement in some areas.

Council leader Cllr Bill Revans said: “We welcome this independent report that confirms the council is responding well to the financial emergency through delivering savings, and which recognises the work of the new leadership of the council.

“It is explicit that we have inherited a Conservative business case for unitary that had weaknesses and that the Tories’ council tax freeze was a mistake, leaving the council under-funded in perpetuity.”