28. (1) The administrative head is declared to be a public authority to which Division 3 of Part IX of the Audit Act 1989 applies.
(2) For the purposes of the application of Division 3 of Part IX of the Audit Act 1989 in relation to the administrative head, in sections 95 and 96 of that Act—
(a) a reference to moneys includes a reference to moneys held on trust;
(b) a reference to transactions and affairs includes a reference to transactions and affairs relating to moneys, or assets, held on trust; and
(c) a reference to assets includes a reference to assets held on trust.