As soon as reasonably practicable after the end of each financial year, a community council must prepare and publish a report (an “annual report”) about the council's priorities, activities and achievements during that year.

A community council must have regard to any guidance about annual reports issued by the Welsh Ministers.

Section 101 of the 1972 Act (arrangements for discharge of functions by local authorities) does not apply to a community council's function of determining the content of an annual report.