Plymouth City Council's fuel card expenditure is not subject to routine review or verification, exposing the authority to significant risks of fraud, financial loss, and reputational damage, internal auditors have warned.
A damning audit report obtained by PlymLeaks reveals that the council's management of fuel cards has received a "Limited Assurance" rating - indicating significant control weaknesses that require immediate attention.
The Devon Audit Partnership report, published in July 2025, identifies that without robust corporate oversight, the council cannot ensure fuel cards are being used legitimately, potentially undermining both financial controls and environmental commitments.
No Verification of Legitimate Use
Internal auditors found that Plymouth City Council's fuel card expenditure "is currently not subject to routine review or verification to ensure legitimate use."
This absence of basic financial controls means the council cannot detect misuse, with auditors warning this creates risks of "financial loss, fraud, and reputational damage."
The report states: "The absence of robust corporate oversight exposes the Council to risks of financial loss, fraud, and reputational damage due to potential misuse of fuel cards."
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Beyond financial risks, auditors questioned whether the council's continued reliance on fuel cards contradicts its environmental commitments.
"Without a clear business rationale for fuel usage, the Council may be undermining its environmental commitments"
This raises serious questions about whether Plymouth's net zero pledges are being compromised by inadequate management of vehicle fuel consumption.
Administrative Burden Without Systems
The report also highlights that managing fuel cards "imposes an administrative burden that, without proper systems, is inefficient."
Auditors recommend a strategic review to assess future fuel needs, evaluate whether fuel cards represent value for money, and explore more sustainable alternatives such as electric fleet vehicles or hire vehicles aligned with the council's net zero plans.
Twelve High-Priority Actions Required
The severity of the control failures is reflected in the audit's findings: fifteen management actions are required to address the weaknesses, with twelve classified as high priority.
High-priority actions typically indicate significant control gaps that could result in major financial loss, fraud, or failure to meet legal obligations if not addressed promptly.
Pattern of Limited Assurance
The fuel cards audit is one of seven Plymouth City Council audits receiving "Limited Assurance" ratings in 2024/25 - representing 14% of all assurance audits conducted.
Other areas receiving Limited Assurance include Adult Social Care debt management, service provider viability, IR35 tax compliance, and the council's debtors system - suggesting systemic weaknesses across financial controls.
PlymLeaks will report on all Limited Assurance ratings in due course.
What the Auditors Say
Devon Audit Partnership's report states that fuel card management requires urgent attention to prevent potential misuse and ensure the council's vehicle fleet strategy aligns with environmental objectives.
The auditors recommend that the council conduct "a strategic review to assess future fuel needs, evaluate the value for money of fuel cards, and explore more sustainable alternatives, such as electric fleet or hire vehicles, in alignment with the Council's net zero plans."
Questions We've Raised
PlymLeaks will continue to investigate, and have raised several important questions with Plymouth City Council regarding their financial management, to address our concerns:
How long have fuel cards operated without routine verification?
What is the total annual expenditure on fuel cards?
Have any instances of misuse been identified?
Why were basic financial controls not in place?
When will the recommended strategic review take place?
What immediate steps are being taken to prevent fraud?
Updates will be provided after we are given answers.
The lack of oversight over fuel card spending represents a significant failure in basic financial controls that taxpayers should expect from their local authority.
Plymouth City Council's overall audit opinion for 2024/25 was "Reasonable Assurance," but the accumulation of Limited Assurance audits across multiple service areas suggests persistent weaknesses in financial governance and internal controls.
If you'd like to help us continue holding Plymouth authorities to account, please consider making a small donation to support us.
About this story: Information obtained from Devon Audit Partnership's Annual Internal Audit Report 2024-25, presented to Plymouth City Council's Audit and Governance Committee in July 2025.
George Granton is the lead writer at PlymLeaks, investigating Plymouth’s public authorities to expose mismanaged projects, wasted spending, and decisions that impact residents.
Alice Trevelyan investigates discrimination, public service delivery, and civil rights issues for PlymLeaks, ensuring Plymouth's authorities uphold their duties to all residents.
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