But there are a number of councillors who have still to submit their "activity sheets" for January and some are several months behind on their paperwork.

The confusion has come over a change in policy. Until now, councillors could put three hours on their time sheet for every episode of sickness or holiday absence.

But from January, time spent away from council duties has had to be recorded as days lost, leading to some councillors putting down three days instead of the previous three hours.

Geoffrey Wainwright (Con, Skircoat), is recorded as having taken 128 days off during January, cabinet member Amanda Byrne took 63 days leave and David Ginley (Con, Warley), was either on holiday or ill for 38 days in the month.

There are a number of the remaining 48 councillors who have still to submit any sheet.

Paul Rogan (Eng Dem, Rastrick) said: "This oversight will no doubt confirm what many people already think about the abilities of some councillors.

"It's a simple matter really, councillors have only to read the instructions they all voted for and follow them correctly," he said.

Councillor Byrne (Sowerby Bridge) said she hadn't realised there was an error until it was pointed out by the Courier.

"It was probably because I filled in the December and January forms at the same time – I will have to look at it again," she said.

There was an outcry last year when the Courier revealed that two councillors hadn't filled in their time sheets for a year and several more were six months behind with their record keeping.