In this Part--
"authority of the State" means--
(a) a statutory body representing the Crown, or
(b) any entity appointed, constituted or regulated by or under an Act the financial report of which is, pursuant to this Act, the Government Sector Finance Act 2018 or any other law, required or authorised to be audited by the Auditor-General or an auditor appointed under section 47 (1) or to be laid before the Legislative Assembly.