20 May 2005
The Wales Audit Office has brought into force what it claims to be the 'most comprehensive' audit and inspection code in the UK.
The Code of Audit and Inspection Practice is designed to improve the monitoring of spending and delivery of services in the public sector. It will be used to help scrutinise the work of the Welsh Assembly and local government in Wales.
Value for money studies in health and education, inspections and audited accounts will also be covered by the code. Some £19bn will be audited annually by the Wales Audit Office, which came into being last month.
The voluntary code, which was approved by the Welsh Assembly earlier this month, contains guidance for auditors and inspectors that require them to 'be, and be seen to be, independent'.
They also have to report 'about the performance of public services to enhance accountability'.
Jeremy Colman, auditor general for Wales, said the code was the most 'far-reaching document of its kind'.
He added that it reflected 'the significant changes that have taken place in Wales over the way public services are held to account'.
Prior to the code coming into force on May 11, the Welsh public sector used the Audit Commission's code of practice as its guideline.
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