The functions of the Comptroller and Auditor General in paragraph 9(1) and (2) of Schedule 31 are, in relation to statement of account prepared for financial years beginning in and after 1999, transferred to the Auditor General for Wales and in relation thereto paragraph 9(3) of that Schedule 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.