The functions of the Comptroller and Auditor General in paragraph 12(3) and (4) of Schedule 1 are transferred to the Auditor General for Wales in relation to accounting years beginning in and after 1999 and in relation thereto paragraph 12(4) shall have effect so that for the requirement to lay before each House of Parliament the documents referred to therein, there shall be substituted a requirement for the Auditor General for Wales to lay those documents before the Assembly.