MILLIONS of pounds in overspending, pay hikes for senior staff and a spiralling pensions black hole expected to be filled using public funds are all set to be revealed in Cumbria County Council's annual accounts.

The document, which remains unpublished by the authority, will illustrate how a series of financial issues rocked its budget during the 2016/17 financial year.

Both the council and Councillor Stewart Young, the man expected to be re-selected as its leader, have refused to comment on whether they believe the council's finances are being managed well.

The report will show an overspend on children's services of almost £8m - despite a document showing the council communications team had planned to declare the department a success story because the number of looked-after children has reduced over the last 12 months.

Adult services has also overspent by close to £5m because of a massive demand across Cumbria for social care packages.

Cash from underspends within other departments has been used to cover the unexpected increases.

The net liability on Cumbria's local government pension fund has rocketed by £267m - from £569.864m to £837.158m - in just 12 months, the accounts will reveal - with council bosses planning to fill it using money from the annual budget over the next 19 years.

While 234 members of staff took voluntary redundancy or lost their jobs last year and frontline services, including school nursing, were axed under continued austerity measures, the authority's wage bill for its most senior team increased by £91,000.

Council bosses had been preparing to publish the draft statement of accounts - which will show the council failed to balance its books by £583,000 - last Friday before changing their minds at the 11th hour.

But an internal document reveals council chiefs were instead instructed on how to answer questions if quizzed on any of the matters by journalists.

The file, emailed to all three political party leaders, as well as the council's new chief executive Katherine Fairclough, contained a set of model answers to queries deemed controversial by Dawn Roberts, the council's director of resources and transformation.

The council's communications department has now refused to comment on any of the financial issues raised within the accounts, despite requests.

A spokesman said: "We're not going to respond to questions until the accounts are published.

"That will happen by June 30, but the specific day has not been fixed."

Liberal Democrat group leader, Councillor Ian Stewart, said: "I understand the reason for the increase in wage bill is to do with a restructure.

"Also, in terms of the increase in the pension fund, the council has a commitment to address this.

"In respect of the other issues, we really need to wait until the accounts are published, at which time I am sure questions will be answered."

However, Conservative group leader James Airey said the issues within the report were of concern.

He said: "This is typical of the way the council has been run for the last four years and the attempt to continue to try to hide bad news is appalling.

"All councils are under pressure but the amount of overspending is huge yet this money is found within the budget.

"Clearly, there are some serious questions that need to be answered."