(3) After considering the draft annual plan, the Parliamentary Committee must return it with any comments to the Auditor-General. S. 7A(4) substituted by No. 36/2003 s. 5. (4) As soon as practicable after the passage of the annual appropriation Acts for a financial year, the Auditor-General must complete the annual plan for that year, after considering any comments received from the Parliamentary Committee. S. 7A(5) substituted by No. 36/2003 s. 5. (5) The Auditor-General must indicate in the annual plan the nature of any changes suggested by the Parliamentary Committee that the has not adopted. S. 7A(6) inserted by No. 36/2003 s. 5. (6) Before the beginning of the financial year to which an annual plan relates, the Auditor-General must— s. 7A (a) present the annual plan to the Parliamentary Committee; and S. 7A(6)(b) substituted by No. 80/2006 s. 15(1). (b) cause the annual plan to be transmitted to each House of the Parliament. S. 7A(7) inserted by No. 36/2003 s. 5. (7) The clerk of each House of the Parliament must cause the annual plan to be laid before the House on the day on which it is received or on the next sitting day of the House. S. 7A(8) inserted by No. 36/2003 s. 5, substituted by No. 80/2006 s. 15(2). (8) If the Auditor-General proposes to transmit an annual plan to the Parliament at a time when a House of the Parliament is not likely to sit between then and the beginning of the financial year to which the annual plan relates, the must— (a) give one business day's notice of his or her intention to do so to the clerk of the House of the Parliament; and (b) give the annual plan to the clerk of the House on the day indicated in the notice; and
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 s. 7E 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 Office or to a registered company auditor any function or power of the 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. 7G(1)(c) inserted by No. 36/2003 s. 10(1)(a). (c) this power of delegation.
Pt 2A (Heading and ss 7B–7M) inserted by No. 93/1997 s. 9, amended by Nos 43/1998 s. 3(1)(2), 46/1998 s. 7(Sch. 1), repealed by No. 53/1999 s. 10. * * * * * s. 7B Pt 2B (Heading and ss 7N–7V) inserted by No. 93/1997 s. 10, repealed by No. 53/1999 s. 11(1). * * * * * Pt 3 (Heading) substituted by No. 53/1999 s. 11(2). 8 Audit of authorities s. 8 S. 8(1) amended by Nos 93/1997 s. 11(1), 53/1999 s. 11(3). (1) The financial statements of each authority must from time to time and at least once in each year be audited by the Auditor-General. (2) The Auditor-General may dispense with all or any part of an audit of the financial statements of an authority in any year. S. 8(3) inserted by No. 93/1997 s 11(2), substituted by No. 53/1999 s. 11(4). (3) The Auditor-General may audit any report of operations of an authority under section 45 of the Financial Management Act 1994 to determine whether any performance indicators in the report of operations—
S. 10 amended by No. 43/1995 s. 13(a), substituted by No. 93/1997 s. 13, amended by No. 53/1999 s. 14, substituted by No. 36/2003 s. 13. 10 Audit fees (1) An authority must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by or on behalf of the Auditor-General in conducting an audit of the financial statements of the authority and expressing an audit opinion on them under section 9. (2) The Minister who prepared the annual financial report must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by the Auditor-General in conducting an audit of the annual financial report and expressing an audit opinion on it under section 9A. (3) The Minister who prepared the estimated financial statements must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by the Auditor-General in reviewing the estimated financial statements and making a report on them under section 16B. S. 10(4) amended by No. 50/2011 s. 46(Sch. item 1). (4) If an authority or the Minister referred to in subsection (2) or (3) disputes the reasonableness of an amount to be paid by the authority or Minister under this section, the dispute is to be referred to arbitration under the Commercial Arbitration Act 2011. 11 Power to call for persons and documents s. 11 S. 11(1) amended by No. 93/1997 s. 14(a). (1) For the purpose of carrying out functions or powers under this Act or any other Act, the Auditor-General or a person authorised in that behalf by the Auditor-General may, in writing, require such persons as he or she thinks fit to appear personally before him or her at a time and
S. 15 amended by Nos 93/1997 s. 16(2), 53/1999 s. 17(1), substituted by No. 36/2003 s. 16. 15 Performance audits s. 14 (1) The Auditor-General may conduct any audit he or she considers necessary to determine— (a) whether an authority is achieving its objectives effectively and doing so economically and efficiently and in compliance with all relevant Acts; or (b) whether the operations or activities of the whole or any part of the Victorian public sector (whether or not those operations or activities are being performed by an authority or authorities) are being performed effectively, economically and efficiently and in compliance with all relevant Acts. (2) Before conducting a performance audit, the Auditor-General, in consultation with the Parliamentary Committee and any relevant authorities, must prepare a specification for the audit that sets out the particular objectives of the audit and any particular issues to be addressed. (3) The Auditor-General, in consultation with the Parliamentary Committee, is to determine— (a) the intervals at which performance audits of a particular authority are to be conducted; and (b) the number of performance audits to be conducted in each financial year. S. 16 amended by Nos 43/1995 s. 13(b)(c), 93/1997 ss 17, 18, 53/1999 s. 17(2)(3), substituted by No. 36/2003 s. 16. 16 Audit reports to Parliament s. 16 (1) The Auditor-General may make a report to the Parliament on any one or more audits conducted by or on behalf of him or her under this or any other Act.
financial benefit means any form of financial benefit, other than a financial benefit received by a person or body as consideration for goods or services provided by them under an agreement entered into on commercial terms. Example An example of a financial benefit is a payment made by a department to a body that is not obliged to provide goods or services of approximately equal value directly back to the department in return. S. 16D inserted by No. 36/2003 s. 20. 16D Acting as auditor under the Corporations Act s. 16D (1) The Auditor-General may accept appointment under the Corporations Act as the auditor of a State company. (2) The Auditor-General may charge fair and reasonable fees in respect of the appointment. (3) This section does not limit the Auditor-General's functions under section 16E. (4) In this section, State company means a company of which the State or an authority has control. Note Section 3 defines control by reference to the relevant accounting standard. S. 16E inserted by No. 36/2003 s. 20. 16E Other auditing services for authorities (1) At the request of an authority, the may enter into an arrangement with the authority for the provision by the Auditor-General of other auditing services to the authority. (2) An authority may make a request under subsection (1) only with the approval of the Minister responsible for the authority.
Assembly, on the recommendation of the Parliamentary Committee. S. 19(2A) inserted by No. 36/2003 s. 21(4). (2A) None of the following can be appointed to conduct an audit under this section— (a) a person engaged by the Auditor-General under section 7F; (b) a person who holds a delegation from the Auditor-General under section 7G; (c) the independent auditor. S. 19(3) amended by No. 36/2003 s. 21(5)(a). (3) A person appointed under this section— S. 19(3)(a) amended by No. 93/1997 s. 19(2)(a). (a) shall be appointed on such terms and conditions and is entitled to such remuneration as are determined by the Parliamentary Committee; and (b) in conducting the audit, must comply with directions as to the audit given by that Committee. S. 19(4) amended by No. 36/2003 s. 21(5)(b). s. 19 (4) The remuneration payable to a person appointed under this section shall be paid from money appropriated to the Parliament. S. 19(5) amended by Nos 93/1997 s. 19(2)(a)(b), 36/2003 s. 21(5)(c), substituted by No. 82/2012 s. 193(1). (5) Subject to any directions given by the Parliamentary Committee, the provisions specified in subsection (5A) apply in relation to an audit by the independent auditor under this Part as if— (a) a reference in those provisions to the Auditor-General were a reference to the person appointed under this section; and (b) a reference to a compulsory appearance were a reference to an appearance of a person before the person appointed under this section, or a person authorised by that
50 penalty units, in the case of a natural person; 250 penalty units, in the case of a body corporate. S. 20B inserted by No. 93/1997 s. 21. 20B Exemption from Freedom of Information Act 1982 S. 20B(1) repealed by No. 53/1999 s. 19(c) * * * * * (2) The Freedom of Information Act 1982 does not apply to a document of an agency to the extent to which the document discloses information about— (a) an audit that is, has been or is to be, conducted under this or any other Act; (b) a report of an audit conducted under this or any other Act; S. 20B(2)(c) substituted by No. 114/2003 s. 12.1.3 (Sch. 6 item 1). (c) a function of an agency that is, has been or is to be carried out under the Gambling Regulation Act 2003. (3) In subsection (2), agency means— (a) the Auditor-General; or (b) the Victorian Auditor-General's office. 21 Regulations s. 21 (1) The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or necessary to be prescribed to give effect to this Act.