The functions of the Comptroller and Auditor General in paragraph 16 of Schedule 1 are, in relation to statements of accounts of the Further Education Funding Council for Wales and the Higher Education Funding Council for Wales for financial years beginning in and after 1999, transferred to the Auditor General for Wales and in relation thereto paragraph 16(3) 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.