The functions of the Comptroller and Auditor General in section 9(4) are, in relation to financial years beginning in and after 1999, transferred to the Auditor General for Wales in respect of an account of sums recovered under an order made by the Assembly alone under section 9 and of the disposal of those sums by the Assembly, and in relation thereto section 9(4) shall have effect so that for the requirement to lay before 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.