AN ESSEX County Council spokesman said: "Essex County Council has changed a lot since 2008, and expenditure which would have been considered appropriate at that time would not be now.
"We're proud of all that the council has achieved in the past years and the fact we're in a solid financial position is very important to remember – the council has managed to not increase Council Tax, kept libraries open and continued to deliver meals on wheels.
"As part of our promise to be open and transparent about the time Lord Hanningfield spent at the council we have released information relating to him and his office.
"This does not mean that any of the transactions were inappropriate.
"Policies and processes were in place and these have now been strengthened.
"Indeed, Essex County Council recently won a national Corporate Governance Award as recognition of the work that members and officers have done in this area."
"The council has been attempting to negotiate with Lord Hanningfield regarding the amount that the authority feels is appropriate he pay back.
"It had been hoped we would be able to do this without spending more taxpayers' money on extra legal fees, but unfortunately this is not proving the case.
"We are committed to recovering what has been identified as inappropriate or excessive expenditure."