Councils are responsible for ensuring public funds are well managed, achieve value for money and maintain accurate financial records.

Community and town councils are largely funded through additional council taxes raised on the residents of individual communities. Responsibility and accountability for the stewardship of the monies raised by a community council lies with the members of councils.

However, our report highlights Ammanford Town Council's failure to meet these obligations over a period of five financial years, starting in 2016-17. The report identifies that the council did not prepare its annual accounts in a timely manner during this period. This negligence is a serious concern, as it indicates a lack of transparency and accountability in the council's financial practices. It raises questions about the council's ability to effectively manage public funds and fulfil its duty to the community.

Our report found that Llanferres Community Council fell short of its own established arrangements aimed at ensuring value for money. The findings reveal significant and systemic shortcomings in the council's procurement methods, raising concerns regarding the transparency and fairness of its practices. The report found that the Council may have misled contractors bidding for works.