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"The report found that:
•There was no clear audit trail regarding whether decisions made under the emergency powers procedure are ‘key decisions’ or ‘other executive decisions’;
•There was no evidence that relevant opposition members had been informed of the decision, as required by the council’s constitution;
•The emergency powers procedure differs depending on the type of decision; and
•There was no clear audit trail as to why standing orders have been waived in the course of the decision that has been made.

Despite these criticisms, the audit report concluded that ‘given the response of the council and the fact that there has been no financial loss to the public [the grant was repaid in full after the firm was shut down], there is no reason for us to exercise any of our wider powers".

Doesn't sound like a finding that the decsion was legal and appropriate - more the opposite - and the decsion not to do anything is on the basis that the council accepts that it was wrong and won't do it again..