Pembrokeshire and Carmarthenshire made unlawful payments says watchdog
30 January 2014 Last updated at 14:56 GMT
Two councils acted unlawfully by letting chief executives opt out of a pension scheme to avoid potential tax payments, the Wales Audit Office says.
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 discussions with the auditors.
Calls have been made for resignations or instant dismissals over the matter.
Cemlyn Davies reports.