The Wales Audit Office is the public service watchdog for Wales. 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. Our history The Wales Audit Office was created on 1 April 2005 following the merger of the Audit Commission in Wales and the National Audit Office Wales. This gave Wales, like Scotland, a single audit and inspection body covering all sectors of government, except non-devolved sectors which are reserved to the UK government. The law which created the Wales Audit Office also expanded the powers of the Auditor General to follow the ‘public pound’ wherever it goes. This means the Auditor General can examine private sector companies where public money has been received Financial Audit, Performance Audit