S. 3(1) def. of business day inserted by No. 36/2003 s. 3(1). business day means a day other than a Saturday, a Sunday or a public holiday appointed under the Public Holidays Act 1993; S. 3(1) def. of Chief Examiner inserted by No. 82/2012 s. 184(2). Chief Examiner means the Chief Examiner appointed under Part 3 of the Major Crime (Investigative Powers) Act 2004; S. 3(1) def. of compulsory appearance inserted by No. 82/2012 s. 184(2). compulsory appearance means the appearance of a person before the Auditor-General, or before a person authorised by the AuditorGeneral, in accordance with a requirement in writing under section 11(1); S. 3(1) def. of control inserted by No. 36/2003 s. 3(1). control, in relation to an entity or company, has the same meaning as in the accounting standard that applies for the purpose of deciding whether a company has to prepare consolidated financial statements under the Corporations Act; S. 3(1) def. of corrupt conduct inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(a). corrupt conduct has the meaning given in section 4 of the Independent Broad-based Anti-corruption Commission Act 2011; S. 3(1) def. of department amended by Nos 46/1998 s. 7(Sch. 1), 108/2004 s. 117(1) (Sch. 3 item 17.1(a)). department has the same meaning as in section 4 of the Public Administration Act 2004;
S. 3(1) def. of IBAC inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(b). IBAC means the Independent Broad-based Anticorruption Commission established under section 12 of the Independent Broadbased Anti-corruption Commission Act 2011; S. 3(1) def. of IBAC personnel inserted by No. 82/2012 s. 184(2). IBAC personnel has the meaning given in section 3(1) of the Victorian Inspectorate Act 2011; S. 3(1) def. of independent auditor amended by No. 36/2003 s. 3(3). independent auditor means a person appointed under section 17 as an independent auditor of the Victorian Auditor-General's Office; S. 3(1) def. of insolvent under inserted by No. 93/1997 s. 5, repealed by No. 53/1999 s. 7(b). * * * * * S. 3(1) def. of Inspector inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(c). Inspector means the person appointed under section 18 of the Victorian Inspectorate Act 2011; S. 3(1) def. of legal practitioner inserted by No. 82/2012 s. 184(2). legal practitioner means an Australian legal practitioner within the meaning of the Legal Profession Act 2004;
necessary for the performance of the functions of the Victorian Auditor-General's Office. Pt 2 Div. 3 (Heading) inserted by No. 53/1999 s. 9. Division 3—Administration New s. 7E inserted by No. 53/1999 s. 9, amended by No. 108/2004 s. 117(1) (Sch. 3 item 17.2). 7E Staff of Victorian Auditor-General's Office As many employees as are required for the performance of the functions of the Victorian Auditor-General's Office are to be employed under Part 3 of the Public Administration Act 2004. New s. 7F inserted by No. 53/1999 s. 9, amended by No. 36/2003 s. 8. 7F Assistance for Auditor-General The Auditor-General may engage any person or firm (other than a person who holds an appointment under section 19) under contract to assist in the performance of any function of the Auditor-General. New s. 7G inserted by No. 53/1999 s. 9. 7G Delegation S. 7G(1) amended by No. 36/2003 s. 9(1). (1) The Auditor-General may, by instrument, delegate to a person employed in the Victorian Auditor-General's Office or to a registered company auditor any function or power of the Auditor-General other than— S. 7G(1)(a) substituted by No. 36/2003 s. 10(1)(a). (a) the power to express an audit opinion under section 9A; or S. 7G(1)(b) substituted by No. 36/2003 s. 10(1)(a). (b) the power to make a report under section 16, 16A or 16B; or
S. 15(2) substituted by No. 30/2016 s. 97. (2) In the course of conducting an audit under subsection (1), the Auditor-General may consider the effectiveness, economy and efficiency of services provided or functions performed by an associated entity for, or on behalf of, an authority, or on behalf of the State, for which an authority is responsible. S. 15(3) substituted by No. 30/2016 s. 97. (3) An audit having regard to information called for from an associated entity of an authority under this Act is limited to any matter relating to the use of public funds that are, or were, held or received by the authority and given to any associated entity, in accordance with the specification of the performance audit. S. 15(4) inserted by No. 30/2016 s. 97. (4) Subject to subsection (5), before conducting a performance audit, the Auditor-General must prepare a specification for the audit that sets out the particular objectives of the audit and any particular issues to be addressed in consultation with— (a) the authority; and (b) at the discretion of the Auditor-General, any associated entity. S. 15(5) inserted by No. 30/2016 s. 97. (5) The Auditor-General must consult the Parliamentary Committee before conducting a performance audit if— (a) it is— (i) a collaborative audit; or (ii) an audit that was not included in the annual plan; or (iii) an audit that was included in the annual plan but there has been a material change to the objectives or issues to be addressed; or
(iv) an audit of an authority which involves information called for from an associated entity that has been identified before the specification is prepared; or (b) the Committee has requested that it be consulted. S. 15(6) inserted by No. 30/2016 s. 97. (6) If the Parliamentary Committee or an authority or associated entity does not respond to a request from the Auditor-General for comment on a draft specification for an audit within 15 business days of receiving the request— (a) the Parliamentary Committee or authority or associated entity is to be taken to have no comment on the draft specification; and (b) the Auditor-General may finalise the specification. S. 15(7) inserted by No. 30/2016 s. 97. (7) The following provisions apply to an audit which involves information called for from an associated entity referred to in subsection (2) and apply (where appropriate) as if any references in those provisions to an authority were references to an associated entity— (a) section 3A (objectives); (b) section 3B (extra-territorial operation of Part 3); (c) section 11 (power to call for persons or documents); (d) section 11A (Auditor-General to report to Victorian Inspectorate on calling for persons or documents);
(b) must set out the reasons for opinions expressed in the report; and (c) may include any recommendations arising out of the audit that he or she thinks fit to make. Note to s. 16(2) inserted by No. 82/2012 s. 189(1). Note Section 20 applies to reports under this section. S. 16(2A) inserted by No. 30/2016 s. 98(1). (2A) The Auditor-General must not include in a report under this Act or any other Act any information that could lead to the disclosure of— (a) a trade secret; or (b) matters of a business, commercial or financial nature the disclosure of which could unreasonably expose any person, authority or associated entity to any material disadvantage— unless the Auditor-General is satisfied that the public interest requires the inclusion of the information in the report. (3) After preparing a proposed report, the must— (a) give a copy of it, or part of it, to— S. 16(3)(a)(i) amended by No. 30/2016 s. 98(2)(a). (i) any authority or associated entity to which the proposed report or part relates or that, in the Auditor-General's opinion, has a special interest in the proposed report or part; and (ii) in the case of a proposed report or part of a proposed report on a performance audit referred to in section department head of the department for which the Minister administering that section is responsible; and
lawfully provided or disclosed because Cabinet confidentiality applies. (2) For the purpose of subsection (1), the following persons and bodies are specified— (a) the IBAC; (b) the Victorian Inspectorate; (c) the Ombudsman; S. 19C(2)(d) substituted by No. 30/2016 s. 53(2). (d) Victoria Police; (e) the Director of Public Prosecutions; S. 19C(2)(f) substituted by Nos 30/2016 s. 53(3), 20/2017 s. 134(Sch. 1 item 1). (f) the Information Commissioner appointed under the Freedom of Information Act 1982 in the Information Commissioner's capacity under the Privacy and Data Protection Act 2014; S. 19C(2)(g) inserted by No. 30/2016 s. 53(3). (g) the Commission for Children and Young People established under section 6 of the Commission for Children and Young People Act 2012; S. 19C(2)(h) inserted by No. 30/2016 s. 53(3). (h) the Chief Municipal Inspector appointed under section 223A of the Local Government Act 1989; S. 19C(2)(i) inserted by No. 30/2016 s. 53(3). (i) a municipal monitor appointed under section 223CA of the Local Government Act 1989; S. 19C(2)(j) inserted by No. 30/2016 s. 53(3). (j) the Victorian WorkCover Authority within the meaning of the Workplace Injury Rehabilitation and Compensation Act 2013;
Assent Date: 27.6.14 Commencement Date: S. 33(Sch. item 3) on 30.6.14: s. 2(5) Current State: This information relates only to the provision/s amending the Audit Act 1994 Integrity and Accountability Legislation Amendment (A Stronger System) Act 2016, No. 30/2016 Assent Date: 31.5.16 Commencement Date: Ss 50, 51(2), 52–54, 90–101 on 1.7.16: Special Gazette (No. 194) 21.6.16 p. 1; s. 51(1) on 1.12.16: Special Gazette (No. 194) 21.6.16 p. 1 Current State: This information relates only to the provision/s amending the Audit Act 1994 Freedom of Information Amendment (Office of the Victorian Information Commissioner) Act 2017, No. 20/2017 Assent Date: 16.5.17 Commencement Date: S. 134(Sch. 1 item 1) on 1.9.17: s. 2(3) : This information relates only to the provision/s amending the Audit Act 1994 ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 3 Amendments Not in Operation There are no amendments which were Not in Operation at the date of this publication. 4 Explanatory details