The independent audit by Price Waterhouse Cooper conducted last year showed a number of problems.
Auditors uncovered several flaws and weaknesses including spending plans being set based on historic and unreliable information and ineffective team co-operation between the social work director John Alexander and his managers.
The report also highlighted concerns that there were only three people from finance monitoring 50people with budget responsibilities.
More top news
Firefighters, police, mountain rescue teams and an RAF helicopter have been searching for a man in the River Esk in Longtown.
A mixed picture over the next few days - summer is here, but there's a price to pay.
Staff at a Borders engineering firm in Kelso have been sent home after being told it has gone into liquidation.