What we’re doing 

The proposed audit will cover the funding arrangements of councils. It will look at how the Welsh Government takes assurance that its arrangements for funding councils helps them to secure value for money. 

Why we’re doing it 

The financial sustainability of councils has been a key area of focus for Audit Wales in recent years. We looked at financial sustainability in the twenty-two unitary councils in Wales in 2024. We also summarised some national themes from this work in a national report, published in December 2024, some of these themes related to funding arrangements. Ensuring that funding arrangements are robust, transparent, and accurate key to enabling councils to deliver sustainable value for money in their use of resources. 

When we’ll report 

Summer 2026