Western Australian Current Acts Western Australian Current Acts (1) In this Act,
unless the contrary intention appears —
accounts means —
(a)
records, however compiled, recorded or stored, of transactions in respect of
moneys or other property, expressed in monetary units, or in the case of
property, expressed in monetary units or other units of measurement; and
(b)
books, documents, writings, monetary forms, abstracts, vouchers and other
records of any kind from which records mentioned in paragraph (a) have been
compiled;
audit includes to examine, investigate, inspect
and review;
Auditing and Assurance Standards means standards
made or formulated from time to time by the Auditing and Assurance Standards
Board established by the Australian Securities and Investments Commission Act
2001 of the Commonwealth;
authorised person has the meaning given to that
term in section 33;
Corporations Act means the Corporations Act 2001
of the Commonwealth;
Estimates and Financial Operations Committee means
the Estimates and Financial Operations Committee of the Legislative Council or
such other committee determined by the Legislative Council to be the
responsible committee for the purposes of this Act;
independent auditor has the meaning given to that
term in section 38(2);
Joint Standing Committee on Audit means the Joint
Standing Committee on Audit or, if it is renamed, that committee as renamed;
OAG means the department of the Public Service
known as the Office of the Auditor General;
Public Accounts Committee means the Public
Accounts Committee of the Legislative Assembly or, if it is renamed, that
committee as so renamed;
public service officer has the meaning given to
that term in the Public Sector Management Act 1994 section 3(1);
related entity has the meaning given to that term
in section 17(1).
(2) If this Act uses a
term that is used in the Financial Management Act 2006 , the term has the
same meaning in this Act as it has in that Act unless the contrary intention
appears in this Act.
(3) Without limiting
subsection (2), in this Act —
accountable authority and agency have the meanings
given to those terms in the Financial Management Act 2006 section 3;
subsidiary body , in relation to an agency, has
the meaning given to that term in the Financial Management Act 2006 section
60(1).