The Auditor General is responsible for auditing most of the public money spent in Wales. This includes funds that are voted by Welsh Government every year. 

The Welsh government gives a large amount of this funding to the NHS and local government.

Who do we audit?

Our reach spans more than 800 public bodies, examining nearly 30 billion pounds of income and expenditure each year. 

This includes, among others:

• All unitary and town and community councils across Wales
• National Health Service bodies
• Police and fire and rescue authorities
• National parks
• The Welsh Government
• Various Welsh Government-related bodies
• The Senedd Commission

Audit work

Financial audit

Financial audit is the backbone of public accountability.

Every year, public bodies in Wales must prepare accounts of how they have used public money. Accounts for central government and NHS bodies must show that funding has been used properly (regular) in line with the Senedd’s intentions. 

Audit Wales independently examines these accounts and issues a formal audit opinion – essentially a professional judgement on whether the figures show a fair picture of how money was spent. 

If issues are found, these are set out clearly in the audit report so that they can be scrutinised by the body’s audit committee, the Senedd’s PAC and the general public.

Performance audit

Performance audit is where Audit Wales examines wider issues around public service delivery and performance.

Our work might examine anything from how the NHS manages waiting lists to how councils plan capital spending or how the Welsh Government manages its major policy programmes and projects.

We also look at the extent audited bodies act in accordance with the sustainable development principle of the Well-being of Future Generations (Wales) Act 2015 in setting and pursuing well-being objectives.

Good practice

We also identify good practice through our work and share this through our Good Practice Exchange and other media, including shared learning events and resources.

Find out more about us and how we work with other organisations on joint reports.