A police investigation is being launched into whether any criminal offences were committed by Carmarthenshire and Pembrokeshire councils in their handling of tax payers money.
In January, the Wales Audit Office published three reports, which found that the councils had acted unlawfully when they used tax payers money and allowed senior officers to avoid potential tax repayments.
Dyfed-Powys Police has now concluded that the matter should be investigated by police.
The force has decided that it is a matter which should be investigated in the public interest by the police, to ascertain whether or not any criminal offences have taken place.
Due to the close working relationships and partnership arrangements that exist between Dyfed-Powys Police and both local authorities, it is not appropriate for the force to carry out the enquiry. As such the matter has been referred to Gloucestershire Constabulary who will undertake the investigation.
Police are appealing for information to help locate a 23 year old man missing from Newtown.
Richard Dwayne Hawkins was last seen at 10.15pm on Sunday evening. His family say they have had no contact with him since.
He is described as approximately 5ft 11in tall, with a large round burn scar on the top of his right hand. He is clean shaven, with fair short hair.
Police urge anyone with information to contact them in Newtown on 101.
The family of a missing kayaker have described him as "kind, caring and gentle" following the discovery of a body earlier today.
Gareth Lockyer, 34, was an "adventurous son" who "always watching out for other people and putting others before himself".
He was a keen kayaker, mountain biker and hill walker who had lived with his partner Emma in the Warwick area for the last six years.
He regularly went away to kayak around the UK but had never been in that section of the River Usk before, the statement said.
His family thanked the emergency services involved in the search for him.
Dyfed Powys Police have confirmed they have recovered a body from the River Usk.
Search teams are in the area looking for a kayaker who went missing on Sunday afternoon.
Dyfed Powys Police can confirm that a body has been found during the search for a 34 year old kayaker who went missing on the River Usk yesterday afternoon.
The body was discovered shortly before 11.20am in the River Usk
The family of the missing kayaker has been informed of the discovery and efforts will now get underway to formally identify the deceased.
Dyfed Powys Police have confirmed that they have recovered a body during their search for a missing kayaker in Powys.
The kayaker went missing on the River Usk in Powys yesterday.
The search for a 34 year old kayaker who went missing on the River Usk in Powys yesterday will resume this morning.
The man had been out kayaking with a group at the time of his disappearance.
An aerial search is expected to take place this morning, while a decision is made whether to resume the river search.
A Dyfed Powys Police spokesperson said: “Yesterday we searched an 11 mile stretch, and today we are bringing up officers from our marine unit in Pembrokeshire and specialist dogs who we hope will help us narrow down the search area.
“With recent wet weather conditions both the river and its banks are extremely hazardous at the present time, so we have to proceed with caution."
A kayaker has gone missing in Powys, after getting into difficulty on the River Usk. The man, who is believed to be in his thirties, was kayaking with a group in the Llangynidr area, at around 1pm this afternoon when he was reported missing. Alexandra Lodge sent this report.
Dyfed-Powys Police is dealing with an incident in the Llangynidr area on the River Usk. A report was received at 1pm today that a kayaker had got into difficulty in the river whilst kayaking with a group and had not been seen since.
Dyfed-Powys Police officers including specialist searchers and the force helicopter are at scene, as are Mountain Rescue, Mid and West Wales Fire and Rescue Service, HM Coastguard and a Search and Rescue helicopter.
The missing kayaker is believed to be a man in his thirties and his family have been informed. Weather conditions are said to be very difficult and challenging at the scene and all efforts are being made in the on-going search and rescue operation.
Police are advising people to stay away from the scene for their safety due to the conditions.
Emergency services are currently searching for two missing canoeists in the River Usk in Llangynidr, Powys.
Mid and West Wales Fire and Rescue Service has launched boats and a water search is being carried out.