Written question WQ83375

Community councils are accountable to their electorate for their actions. It is the responsibility of every council to carry out its statutory duties and to follow proper practices to account for the public money entrusted to them. The legislative framework within which town and community councils operate largely derives from the Local Government Act 1972.

Under the Account and Audit (Wales) Regulations 2014 all community and town councils are required to maintain an adequate and effective system of internal audit of their accounting records and of their system of internal control.

Functions relating to the audit of local authorities in Wales, including community councils, are exercised by the Auditor General for Wales. All town and community councils in Wales with income or expenditure of up to £2.5 million are subject to a limited assurance audit regime which tests whether or not the councils comply with their statutory responsibilities.

The Welsh Government does not have a statutory role in scrutinising or managing the performance of the 735 community councils. That said, through the Local Government and Elections Act 2021, we will be placing a duty on them to publish their training plans and annual reports. It is vital that communities are kept aware of their council’s work.