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AUDITOR-GENERAL ACT 2009 - SECT 5
What is a controlled entity
(1) An entity is a
"controlled entity" if it is subject to the control of 1 or more of the
following (the
"controlling entity" )— (a) a department;
(b) a local government;
(c) a
statutory body;
(d) a GOC;
(e) another entity subject to the control of 1 or
more of the entities mentioned in paragraphs (a) to (d) .
(2) In this
section—
"control" means the capacity of an entity to dominate decision-making,
directly or indirectly, in relation to the financial and operating policies of
another entity so as to enable the other entity to operate with it in pursuing
the objectives of the controlling entity.
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