Council bosses in Sandwell have admitted that they have "lost" a £10,000 tractor.
The ride-on unit went missing earlier this year and despite a search and a police investigation its location remains a mystery.
The tale of the disappearing tractor came to light at a meeting of the Audit and Risk Assurance Committee, where councillors and independent board members discussed the authority’s annual internal audit.
It stated a review of the grounds maintenance service was carried out after concerns the small ride-on tractor had gone missing.
It added the vehicle was purchased in February 2016 and visits and checks had been made to parks, buildings and satellite depots to try to locate it and the matter had been reported to the police.
But the report added: “However, due to the poor audit trail within the council, we understand that the police have since closed the case."