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The Auditor General is the statutory external auditor of most of the Welsh public sector.
Our key strength is our wide range of skills and knowledge that has arisen from our position as the the statutory external auditor
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This section sets out how you may request information from us and provides some direct links to information of wider public interest.
Governance and oversight at Audit Wales
Our accounts are audited by an independent firm appointed by the Welsh Parliament.
Our Executive Leadership Team is responsible for directing the organisation
The Auditor General is responsible for auditing most of the public money spent in Wales.
Audit Services has a reach of over 800 public bodies across Wales covering financial and performance audit
Our programme of shared learning events focusses on topics that are common across public services
Having a strategic, dynamic and high quality audit programme is a key focus of our strategy
The NFI matches data across organisations and systems to help public bodies identify fraud and overpayments.
We work with others from across the Welsh public sector and beyond
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We have developed our commentary to inform the wider public and those responsible for scrutiny of the Welsh Government.
Our Annual Plan 2020-21 described how we would seek to engage a wider range of audiences with the outcomes of our annual audits of public bodies’ accounts, and our commentary on the Welsh Government’s Consolidated Accounts 2019-20 and infographic demonstrates this.
The Auditor General’s new commentary draws out key information for the public and those responsible for scrutiny.
Our commentary explains the accounts process and expands on information in the Consolidated Accounts, which are a key component of the Welsh Government’s accountability to the Senedd and the public. It also draws on our examination of issues relating to Welsh Government governance and administration through our wider programme of audit work.
The Audit General issued a qualified opinion on the 2019-20 accounts due to there being a material omission of expenditure relating to certain business grants business would receive in response to the COVID-19 pandemic.
The Welsh Government disagrees with the Auditor General’s view on the accounting treatment applied and hence with the qualification.
The inclusion of this expenditure would have shown that the Welsh Government had exceeded its authorised net expenditure limit approved by the Senedd for 2019-20 and is therefore irregular.
It is important to note that the qualification is based on the accounting requirements to include this expenditure in the 2019-20 accounts and is not a view on the nature of the funding or its value for money.
There is significant pressure on all aspects of public services, all of which are dealing with the impact and challenges of COVID-19. Spending plans are being continually updated and service delivery models are under constant review.
The Auditor General will consider the impact of these on his audit of the Welsh Government’s Consolidated Accounts for 2020-21.