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Accessibility statement

This accessibility statement applies to www.audit.wales. This website is run by Audit Wales. We want as many people as possible to be able to use this website.

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Reporting accessibility problems

We’re always looking to improve the accessibility of this website. If you find any problems not listed on this page or think we’re not meeting accessibility requirements, contact:

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Capital planning checklist

12 March 2026
    • We have produced this checklist as a tool that councils may find helpful to assess their capital planning arrangements and identify any areas for improvement.

      ThemeIssueQuestions to considerCouncil assessment

      Strategic context

       

      Capital plans do not clearly set out the impacts of national policy and how this has shaped them

      Does the capital plan set out the strategic context for capital planning?

      For example: 

      • know challengs facing the council
      • gaps in the council’s knowledge and the actions needed to close them; 
      • and local, regional, and national policies that impact on capital plans.