The Auditor General for Wales’s report (PDF 1MB) includes an audit of councils’ strategic approach to charging; the approval process for setting and reviewing charging within a council; and the impact of charging on services and service users. The work also compares the performance of Welsh local government with its counterparts in England and Scotland.

The Committee considered the findings in the Report, which was published in November 2016, on 6 February 2017. The Committee responded to the Welsh Government’s White Paper on Local Government Reform: ‘Resilient and Renewed' in April 2017.