New South Wales Consolidated Acts

GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 4

4 Definitions

(1) In this Act--

"accountable authority" , in relation to an auditable entity, means--

(a) for a GSF agency--the accountable authority for the GSF agency within the meaning of the Government Sector Finance Act 2018 , or

(b) for a university or any of its controlled entities--the accountable authority for the university or its controlled entities within the meaning of the Government Sector Finance Act 2018 , or

(c) for any other entity--the person who is the chief executive officer (however described) of the entity or otherwise responsible for the entity's day to day management or any other person prescribed by the regulations.

"annual GSF financial statements" for a reporting GSF agency has the same meaning as in the Government Sector Finance Act 2018 .

"Audit Office" means the Audit Office of New South Wales established by this Act.

"auditable entity" means each of the following--

(a) a GSF agency (whether or not a reporting GSF agency),

(b) a university or any of its controlled entities (within the meaning of the Government Sector Finance Act 2018 ),

(c) any other entity--

(i) the financial reports or statements of which are subject to audit by the Auditor-General under this Act, the Government Sector Finance Act 2018 or any other Act, or

(ii) that is prescribed by the regulations to be an auditable entity.

"auditor" means a person appointed to be an auditor pursuant to section 35.

"Australian Auditing Standards" means the standards issued by the Auditing and Assurance Standards Board, as in force from time to time.

"banking account" and
"banking service" have the same meanings as in the Government Sector Finance Act 2018 .

"Consolidated State Financial Statements" has the same meaning as in the Government Sector Finance Act 2018 .

"controlled entity" has the same meaning as in the Government Sector Finance Act 2018 .

"entity" has the same meaning as in the Government Sector Finance Act 2018 .

"function" includes a power, authority or duty, and
"exercise" a function includes perform a duty.

"GSF agency" has the same meaning as in the Government Sector Finance Act 2018 .

"government money" has the same meaning as in the Government Sector Finance Act 2018 , and includes anything that was public money within the meaning of this Act immediately before the definition of
"public money" was omitted by the substitution of this section by the Government Sector Finance Legislation (Repeal and Amendment) Act 2018 .

"government officer" has the same meaning as in the Government Sector Finance Act 2018 .

"government property" has the same meaning as in the Government Sector Finance Act 2018 .

"government resources" has the same meaning as in the Government Sector Finance Act 2018 .

"money" includes--

(a) any instrument ordering or authorising the payment of money if it is an instrument of a kind that may be lodged with an authorised deposit-taking institution for the purpose of enabling it to collect money so payable and credit that money to a banking account with it, and

(b) a bill of exchange, postal order, money order and promissory note.

"prescribed requirements" , in relation to a GSF agency, means--

(a) requirements prescribed by or under this Act, the Government Sector Finance Act 2018 or any other law applying to the agency, and

(b) any Treasurer's directions applying to the agency.

"related money" has the same meaning as in the Government Sector Finance Act 2018 .

"reporting GSF agency" has the same meaning as in the Government Sector Finance Act 2018 .

"responsible Minister" , in relation to auditable entity, means--

(a) for a GSF agency--the responsible Minister for the GSF agency within the meaning of the Government Sector Finance Act 2018 , or

(b) for a university or any of its controlled entities (within the meaning of the Government Sector Finance Act 2018 )--the Minister administering the Act under which the university is established, or

(c) for any other entity--the Minister having the administration of the Act by or under which the entity is appointed, constituted or regulated or any other Minister that is prescribed by the regulations.

"Special Deposits Account" has the same meaning as in the Government Sector Finance Act 2018 .

"Treasurer's directions" has the same meaning as in the Government Sector Finance Act 2018 .

Note : The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.

(2) Notes included in this Act do not form part of this Act.