Subsequently, a report by Government Inspectors concluded that problems at the council were so deep-rooted that it should be abolished and replaced by two smaller authorities.

"[3] In March 2018, a government-appointed investigator's report into financial and management failures at the authority recommended the council be broken up.

It recommended that ministers send in a team of external commissioners to take over the day-to-day running of the council until it can be broken up and replaced with two new smaller authorities.

The report rejected the council leadership's claim that it had been disadvantaged by government funding cuts and underfunded.

It condemned the council's attempt to restructure services by outsourcing them to private companies and charities (the Next Generation Programme).

[11] Ofsted severely criticised what it saw as inadequate protection for at risk children, 267 young people were waiting up to four months for assessment and for a social worker.

Social workers responsible for child protection maintained they were, "overwhelmed" and "drowning" from pressure of increasing demand.

The council was not in a well placed to invest heavily in turning child protection services round as preventing bankruptcy is a major priority.

[7] Some of the responsibility for the de facto bankruptcy (Section 114) of Northamptonshire must be accepted by the council, according to The Guardian which described "a reckless half-decade in which it refused to raise council tax to pay for the soaring costs of social care, preferring to patch up budget holes with accounting ruses and inappropriate use of financial reserves".

[7] Some observers, such as Simon Edwards of the County Councils Network, added another perspective on the cause of the financial crisis, discussing the United Kingdom government austerity programme.

"It is clear that, partly due to past failings, the council is now having to make some drastic decisions to reduce services to a core offer.

Despite one of their own councils effectively declaring themselves bankrupt twice this year, we have yet to see [the] government recognise the appalling consequences of their austerity programme for people up and down the country".

The report found that there were "highly vulnerable children in care who are living in unregulated placements that are unsafe and unsuitable".