Victorian Numbered Acts Victorian Numbered Acts(1) In section 3(1) of the Principal Act—
(a) in the definition of "associated entity"—
(i) for "an authority" (where twice occurring) substitute "a public body";
(ii) for "the authority" (wherever occurring) substitute "the public body";
(b) the definitions of "authority", compulsory appearance", "domestic partner , entity , "independent auditor", presiding officer , spouse and voluntary appearance are repealed ;
(c) in the definition of legal practitioner omit "within the meaning of the Legal Profession Act 2004 ";
(d) in the definition of "performance audit"—
(i) in paragraph (a), for "19" substitute "82";
(ii) in paragraph (b), after "section" insert "14 or";
(e) for the definition of public body substitute —
""public body" means any of the following but does not include an exempt entity—
(a) a public sector body within the meaning of section 4(1) of the Public Administration Act 2004 ;
(b) a corporate body, or an unincorporated body, established for a public purpose by or under an Act, the Governor in Council or a Minister, including a university within the meaning of section 1.1.3(1) of the Education and Training Reform Act 2006 ;
(c) an entity of which the State or another public body has sole or joint control;
(d) a Council within the meaning of the Local Government Act 1989 ;
(e) a State owned enterprise within the meaning of the State Owned Enterprises Act 1992 ;
(f) a trust body within the meaning of the Financial Management Act 1994 ;
(g) a trustee of a trust in which the State is the principal beneficiary;
(h) a trustee of a trust in which a Council is the principal beneficiary or several Councils are the principal beneficiaries;
(i) a regional library under section 196 of the Local Government Act 1989 ;
(j) a registered community health centre within the meaning of the Health Services Act 1988 ;
(k) a body that provides aged care services that is registered under the Health Services Act 1988 ;
(l) any other entity prescribed for the purposes of this definition;";
(f) for paragraph (h) of the definition of VAGO officer substitute —
"(h) an authorised person within the meaning of Part 7;";
(g) in the definition of VAGO premises omit "or a VAGO officer";
(h) in the definition of "Victorian Inspectorate Officer", for " 2011 ;" substitute " 2011 .".
(2) In section 3(1) of the Principal Act insert the following definitions—
""additional auditing and assurance standards" means standards made or formulated by a body performing comparable functions to the Auditing and Assurance Standards Board, as in force from time to time;
"assurance review "has the same meaning as a limited assurance engagement within the meaning of the auditing and assurance standards;
"auditing and assurance standards" means the standards made by the Auditing and Assurance Standards Board under section 336 of the Corporations Act or formulated by the Board under section 227B of the ASIC Act, as in force from time to time;
"Auditing and Assurance Standards Board "means the Auditing and Assurance Standards Board established under section 227A of the ASIC Act;
"authorised person "means any of the following who are authorised by the Auditor-General under section 29—
(a) a Deputy Auditor-General;
(b) a person acting in the office of Deputy Auditor-General;
(c) a senior VAGO officer;
"Department Head "has the same meaning as in section 4(1) of the Public Administration Act 2004 ;
"draft specification" means—
(a) in relation to a performance audit conducted under section 14 or 15, a specification prepared for the purpose of consultation under section 17; and
(b) in relation to a performance audit of the Auditor-General or the Victorian Auditor-General's Office under section 82, a specification prepared for the purpose of consultation with the Auditor-General under section 82(7);
"entry notice "means a notice served under section 44;
"exempt entity" means—
(a) a department of the Parliament; or
(b) a court; or
(c) any other prescribed entity;
"final specification" means—
(a) in relation to a performance audit conducted under section 14 or 15, a specification finalised under section 17(3); and
(b) in relation to a performance audit of the Auditor-General or the Victorian Auditor-General's Office under section 82, a specification finalised under section 82(8);
"independent financial auditor" means a person appointed under section 79;
"independent performance auditor" means a person appointed under section 82 to audit the Auditor-General and the Victorian Auditor-General's Office;
"information gathering notice "means a notice served under section 30;
"public purpose audit arrangement" means an arrangement entered into by
the Auditor-General with an entity that is
not a public body under section 24;
"senior VAGO officer" means a person who holds a prescribed position or is a member of a class of prescribed positions;".
(3) Section 3(2) of the Principal Act is repealed .
(4) At the foot of section 3 of the Principal Act insert —
" Note
The Electronic Transactions (Victoria) Act 2000 applies to the preparation and provision of reports, specifications, audit opinions and other documents under this Act.".