We’re here to Assure, Explain and Inspire.
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
See our current and previous consultations
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
See our latest news, blogs, events and more
Find out the latest news
See our blogs on many different topics
Access our data tools and useful data sources
View our videos on our YouTube channel
Our events bring together individuals from across the Welsh public sector
Access all the resources from our shared learning events
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We’re always looking to improve the accessibility of this website. If you find any problems not listed on this page or think we’re not meeting accessibility requirements, contact:
info@audit.wales
The study will cover the capital planning arrangements put in place by principal councils to deliver their well-being objectives and deliver value for money. It will include understanding the evidence used by councils in drawing up capital plans, their approach, and their financial considerations. It will also consider how councils apply learning from others and ensure there is sufficient oversight of capital planning arrangements
Capital spending is how organisations acquire, create, or upgrade assets that they own or have the right to control. These assets are then used by an organisation in the delivery and achievement of corporate objectives. Capital investment by councils is a significant area of spending but has generally not grown significantly in ‘real’ terms since 2008. Lower investment may pose significant value for money risks, such as delayed or missed projects costing more over time, due to the impact of inflation or assets requiring maintenance instead of disposal.
Summer 2025