Four community councils in Wales have been criticised for ‘failures’ in governance and financial management.

Llanwnnen, Penally, Tirymynach and Whitford community councils have been criticised by the Auditor General for Wales for failing to submit annual accounts for audit in accordance with the statutory timetable.

The auditor also found that proper arrangements may not have been made by the councils for the exercise of electors rights.

Anthony Barrett, the assistant auditor general, criticised the councils for not maintaining proper accounting records and the correct arrangements to administer payroll and PAYE.

The councils had also, he said, failed to properly prepare a budget and approve the precept, and not all necessary documents had been published on the councils’ websites.

‘There are important lessons which all community councils can learn from the failures at these four councils,’ said Mr Barrett.

‘There are some 735 local town and community councils in Wales. The vast majority work to a very high standard.

‘It is disappointing, therefore, that a relatively small but persistent number do not meet the standard expected of public bodies and officials.’

‘The four councils are already taking action to address the issues highlighted in the report,’ he added.