The Wales Audit Office publishes reports on behalf of the Auditor General who:

• is appointed by Her Majesty the Queen 
• is independent
• reports to the National Assembly for Wales
• is held accountable by the Public Accounts Committee of the National Assembly for the Wales Audit Office’s work and financial management.

The Wales Audit Office helps the Auditor General by examining, on her behalf, various aspects of how Welsh public bodies work.
The Auditor General is the external auditor of:

• The Welsh Assembly Government and its sponsored and related public bodies
• The National Assembly for Wales Commission
• National Health Service (NHS) bodies in Wales

The Auditor General also appoints the external auditors of Welsh local government bodies, including unitary authorities, police, probation, fire and rescue authorities, national parks and community councils.

As well as carrying out financial audit, the Auditor General’s role is to examine how public bodies manage and spend public money, including achieving value in the delivery of public services.

The office of Auditor General for Wales is a statutory appointment made by Her Majesty the Queen, in accordance with the provisions of Schedule 8 of the Government of Wales Act 2006.

The Wales Audit Office was created in 2005 via a merger of the National Audit Office in Wales and the Audit Commission in Wales.