The Auditor General’s Code not only sets out how the range of duties and responsibilities should be carried out, but provides a framework against which the work of audit and inspection staff can be reviewed.

Among the Code’s contents are guidance for auditors and inspectors which requires them to:

• be, and be seen to be, independent.
• report in public, where appropriate, about the performance of public services to enhance accountability.
• carry out audits and inspections objectively with skilled and experienced people to high standards using relevant evidence, transparent criteria, and open review processes.

The publication of the Code follows closely behind the creation of the new Wales Audit Office, which was established on 1st April 2005. Under the leadership of the Auditor General, it provides a world-class system of audit and inspection. Its mission is to promote improvement, so that people in Wales benefit from accountable, well-managed public services that offer the best possible value for money.

The Auditor General, Jeremy Colman, said today:
“I am proud to unveil this Code of Audit and Inspection Practice, which is the most up-to-date and far reaching document of its kind. Its broad scope reflects the significant changes that have taken place in Wales over the way public services are held to account. The Wales Audit Office is committed following to the Code, in order to provide a first-class service to the people of Wales.” 

Notes to Editors:

• The Code of Audit and Inspection Practice was approved by the National Assembly for Wales on 4 May 2005. It was prepared by the Auditor General for Wales under Section 16 of the Public Audit (Wales) Act 2004.
• The Wales Audit Office (WAO) is independent of government and is responsible for the annual audit of some £19 billion of annual public expenditure.
• The WAO was created on 1st April 2005 following the passing of the Public Audit (Wales) Act, which expanded the functions of the Auditor General for Wales and enabled the transfer of staffs from the Audit Commission in Wales and National Audit Office in Wales to his employment.
• WAO staff carry out financial and value for money audits and performance inspections on local government bodies (these include councils, national parks, police authorities and fire and  rescue services). 
• The Auditor General is responsible for auditing the National Assembly for Wales, its sponsored and related public bodies and NHS bodies in Wales, as well as appointing auditors for local authorities. He also conducts value-for-money/performance studies on Welsh public bodies including the NHS and further and higher education sectors.
• The Code has statutory force for the work of local government appointed auditors under Sections 16 and 17 of the 2004 Act.

For further information contact Rachel Harries (Communications & Media Officer) (Tel) 02920-262-675 (Email) rachel.harries@wao.gov.uk