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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
Our forward work programme for performance audit
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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This audit looked at how the Council manages its reserves.
Cyngor Gwynedd has clear and structured governance arrangements for managing its reserves. The Council Chief Finance Officer regularly advises members and officers on reserve levels and usage. A key strength is the Council’s ongoing 'harvesting' process, which reviews reserves at multiple points throughout the year. However, there is no formal strategy or framework to guide decisions on reserve levels, which could help ensure that reserves are used effectively and provide assurance that they are consistently aligned with the Council’s objectives.