Watchdog says Pembrokeshire and Carmarthenshire made unlawful payments
30 January 2014 Last updated at 10:02 GMT
Two councils acted unlawfully by letting chief executives opt out of a pension scheme to avoid potential tax payments, the Wales Audit Office has said.
Pembrokeshire's Bryn Parry Jones and Carmarthenshire's Mark James had been given cash payments in lieu of employer pension contributions.
Dyfed-Powys Police said the force was in talks with the auditors.
Calls have been made for resignations or instant dismissals over the matter.
Assistant auditor general Anthony Barrett, who wrote the report, spoke to BBC Radio Wales.