26.—(1) Notwithstanding article 10, the Auditor General for Wales—
(a)is entitled to inspect the contents of all accounts and accounting records of the Environment Agency relating to any period before 1st April 2013, so far as those accounts and accounting records relate to the Agency’s Welsh functions or to any funding provided to the Agency by the Welsh Ministers;
(b)may report to the National Assembly for Wales the results of any inspection carried out under paragraph (a) above;
(c)may carry out an examination under section 145 of the 1998 Act in relation to the Environment Agency’s Welsh functions or any funding provided to the Agency by the Welsh Ministers, relating to any period before 1st April 2013, as if the Agency were a body specified in Schedule 17 to the 1998 Act.
(2) In this article—
(a)“accounts” and “accounting records” have the same meanings as in section 46(5) of the 1995 Act;
(b)references to the Environment Agency’s Welsh functions have the same meaning as in section 147(4) of the 1998 Act (notwithstanding its repeal).