Former South Ayrshire Council Leader Martin Dowey will face no criminal action after a police investigation over alleged procurement fraud.
But a separate investigation looking at whether Councillor Dowey breached the councillors' code of conduct continues.
The Ethical Standards Commissioner is tasked with undertaking an investigation into councillors, then presenting their findings, along with a recommendation, to the Standards Commission for Scotland.
The Standards Commission can then agree or disagree with the findings and take action, such as suspension or censure.
The recording, which would see Cllr Dowey resign as Council Leader in May, was of a meeting between him and a businessman, and saw Cllr Dowey talking about the procurement process, and how the company would h