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PARLIAMENT OF VICTORIA
Audit (Amendment) Act 1997
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 1
3. Principal Act 2
PART 2--AMENDMENT OF PRINCIPAL ACT 3
4. Amendment of purpose 3
1. Purpose 3
5. Definitions 3
6. New section 3A inserted 4
3A. Objectives 4
7. New sections 4A and 4B inserted 5
4A. Independence of the Auditor-General 5
4B. Auditor-General to have regard to audit priorities 6
8. New section 7A inserted 6
7A. Report to Parliamentary Committee 7
9. New Part 2A inserted 7
PART 2A--AUDIT VICTORIA 7
7B. Establishment 7
7C. Functions and powers 8
7D. Board of directors 8
7E. Directions 9
7F. Appointment of directors 9
7G. Terms and conditions of appointment 10
7H. Vacancies, resignations and removal from office 10
7I. Acting appointments 11
7J. Proceedings of the Board 12
7K. Validity of decisions 12
7L. Disclosure of director's interests 13
7M. Chief executive officer and other staff 14
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Clause Page
10. New Part 2B inserted 14
PART 2B--AUTHORISED PERSONS 14
7N. Authorisation of persons to undertake audit of financial
statements 14
7O. Audit of annual financial statement 15
7P. Competitive process for appointments 16
7Q. Authorisation of persons to conduct performance audits 17
7R. Competitive process for appointment of persons to
undertake performance audits 17
7S. Members of firms 19
7T. Members of bodies corporate 19
7U. Performance standards 19
7V. Resignation and termination of appointment 20
11. Amendment of section 8 20
12. New sections 9 and 9A substituted 20
9. Report to Auditor-General on audit of financial statements 21
9A. Report by Auditor-General 21
13. New section 10 substituted 21
10. Audit fees 22
14. Information gathering powers 22
15. New section 13 substituted 23
13. Auditing and confidentiality standards 23
16. Amendment of sections 14 and 15 23
17. First amendment of section 16 24
18. Second amendment of section 16 26
19. Amendment of Part 4 28
20. New section 20A inserted 28
20A. Improper use of information 28
21. New section 20B inserted 29
20B. Exemption from Freedom of Information Act 1982 29
PART 3--TRANSITIONAL 30
22. New sections 24 and 25 inserted 30
24. Determination of staff to be transferred 30
25. Transfer of staff 30
23. New section 26 inserted 31
26. Audits commenced before 1 July 1998 31
PART 4--CONSEQUENTIAL AMENDMENTS 33
24. Borrowing and Investment Powers Act 1987 33
25. Financial Management Act 1994 33
26. Ombudsman Act 1973 34
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Clause Page
27. Parliamentary Committees Act 1968 34
28. Consequential amendments 34
------------------
SCHEDULE--Consequential Amendments 35
NOTES 46
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Clause Page
THIS PAGE IS TO BE MASKED
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PARLIAMENT OF VICTORIA
Initiated in Assembly 29 October 1997
As amended by Assembly 20 November 1997
A BILL
to amend the Audit Act 1994 and certain other Acts and for other
purposes.
Audit (Amendment) Act 1997
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to amend the Audit Act
1994.
5 2. Commencement
(1) This Part and sections 9, 17, 21, 22, 24 and 26(2)
come into operation on the day on which this Act
receives the Royal Assent.
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s. 3
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(2) The remaining provisions of this Act come into
operation on 1 July 1998.
3. Principal Act
No. 2/1994. In this Act, the Audit Act 1994 is called the
Reprint No. 1
5 Principal Act.
as at
7 November
1996.
_______________
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PART 2--AMENDMENT OF PRINCIPAL ACT
4. Amendment of purpose
For section 1 of the Principal Act substitute--
"1. Purpose
5 The purpose of this Act is to provide for the
audit of public accounts and reports to the
Parliament on those accounts and the
appointment of an Auditor-General and to
establish Audit Victoria.".
10 5. Definitions
In section 3 of the Principal Act insert--
' "Audit Victoria" means the body established
under Part 2A;
"authorised person" means a person or firm
15 appointed under Part 2B--
(a) to undertake an audit of the financial
statements of an authority under Part 3;
or
(b) to audit the annual financial statement
20 under Part 5 of the Financial
Management Act 1994; or
(c) to conduct a performance audit under
section 16;
"Board" means the board of directors of Audit
25 Victoria;
"director" means director of Audit Victoria;
"insolvent under administration" means--
(a) a person who is an undischarged
bankrupt; or
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(b) a person who has executed a deed of
arrangement under Part X of the
Bankruptcy Act 1966 of the
Commonwealth (or the corresponding
5 provisions of another jurisdiction) if the
terms of the deed have not been fully
complied with; or
(c) a person whose creditors have accepted
a composition under Part X of the
10 Bankruptcy Act 1966 of the
Commonwealth (or the corresponding
provisions of another jurisdiction) if a
final payment has not been made under
that composition;
15 "Parliamentary Committee" means the Public
Accounts and Estimates Committee under
the Parliamentary Committees Act 1968;'.
6. New section 3A inserted
After section 3 of the Principal Act insert--
20 "3A. Objectives
The objectives of this Act are--
(a) in relation to the audit of financial
statements of authorities, to determine
whether those statements present fairly
25 the financial position and financial
operations of the authorities;
(b) in relation to performance audits of
authorities, to determine whether
authorities are achieving their
30 objectives effectively and are doing so
economically and efficiently and in
compliance with all relevant Acts;
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s. 7
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(c) in relation to audits of the Victorian
Auditor-General's Office, to determine
whether money appropriated by the
Parliament and payments made to the
5 Office are spent or applied for the
purpose for which they are appropriated
or paid;
(d) in relation to performance audits of the
Victorian Auditor-General's Office, to
10 determine whether the Office is
achieving its objectives effectively and
is doing to economically and efficiently
and in compliance with all relevant
Acts;
15 (e) in relation to public grants within the
meaning of Part 5, to determine
whether they are applied for the
purposes for which they are made and
are so applied economically, efficiently
20 and effectively.".
7. New sections 4A and 4B inserted
After section 4 of the Principal Act insert--
'4A. Independence of the Auditor-General
(1) The Auditor-General is an independent
25 officer of the Parliament.
(2) The functions, powers, rights, immunities
and obligations of the Auditor-General are as
specified in this Act and other laws of the
State.
30 (3) There are no implied functions, powers,
rights, immunities or obligations arising
from the Auditor-General being an
independent officer of the Parliament.
(4) The powers of the Parliament to act in
35 relation to the Auditor-General are as
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8
Act No.
specified in or applying under this Act and
other laws of the State.
(5) There are no implied powers of the
Parliament arising from the Auditor-General
5 being an independent officer of the
Parliament.
(6) Subject to this Act and to other laws of the
State, the Auditor-General has complete
discretion in the performance or exercise of
10 his or her functions or powers and, in
particular, is not subject to direction from
anyone in relation to--
(a) whether or not a particular audit is to be
conducted;
15 (b) the way in which a particular audit is to
be conducted;
(c) the priority to be given to any particular
matter.
(7) In sub-section (4), "Parliament" includes
20 each House of the Parliament, the members
of each House, the committees of each
House and joint committees of both Houses.
4B. Auditor-General to have regard to audit
priorities
25 In performing or exercising his or her
functions or powers, the Auditor-General
must confer with, and have regard to any
audit priorities determined by, the
Parliamentary Committee.'.
30 8. New section 7A inserted
After section 7 of the Principal Act insert--
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"7A. Report to Parliamentary Committee
The Auditor-General must, as soon as
practicable after 30 June and 31 December in
each year, submit a report to the
5 Parliamentary Committee on the
appointment of authorised persons during the
6 months preceding 30 June or 31 December,
as the case requires.".
9. New Part 2A inserted
10 After Part 2 of the Principal Act insert--
'PART 2A--AUDIT VICTORIA
7B. Establishment
(1) There is established a body by the name
"Audit Victoria".
15 (2) Audit Victoria--
(a) is a body corporate with perpetual
succession;
(b) has an official seal;
(c) may sue and be sued;
20 (d) may acquire, hold and dispose of real
and personal property;
(e) may do and suffer all acts and things
that a body corporate may by law do
and suffer.
25 (3) All courts must take judicial notice of the
seal of Audit Victoria affixed to a document
and, until the contrary is proved, must
presume that it was duly affixed.
(4) The official seal of Audit Victoria must be
30 kept in such custody as Audit Victoria
directs and must not be used except as
authorised by Audit Victoria.
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7C. Functions and powers
(1) The functions of Audit Victoria are--
(a) to conduct audits of financial
statements of authorities under Part 3 or
5 under any other Act if appointed to do
so;
(b) to conduct such performance audits as
it is appointed to conduct under section
16;
10 (c) under arrangements with authorities, to
provide internal audit services and
accounting and other related services;
(d) to provide audit services and
accounting and other related services to
15 persons other than authorities, whether
within or outside Victoria or Australia.
(2) For the purpose of performing its functions,
Audit Victoria--
(a) has such powers as are conferred on it
20 by this or any other Act; and
(b) may do all other things necessary or
convenient to be done for or in
connection with, or as incidental to, the
performance of its functions.
25 (3) Audit Victoria has the powers conferred on it
by the Borrowing and Investment Powers
Act 1987.
7D. Board of directors
(1) There shall be a board of directors of Audit
30 Victoria.
(2) The Board--
(a) is responsible for the management of
the affairs of Audit Victoria;
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(b) may exercise the powers of Audit
Victoria.
7E. Directions
(1) The Minister must not give directions to the
5 Board relating to the carrying out by Audit
Victoria of an audit of financial statements
or a performance audit under this or any
other Act but may, from time to time, by
written notice to the Board, give such
10 directions to the Board as to other matters as
the Minister thinks fit.
(2) The Board must comply with a direction
given under this section but an act or
decision of the Board is not invalid merely
15 because of a failure to comply with such a
direction.
(3) The Board must include in the annual report
of Audit Victoria under Part 7 of the
Financial Management Act 1994 a copy of
20 each direction given to it under this section,
together with a statement of its response to
the direction.
7F. Appointment of directors
(1) The Board shall consist of not less than 5
25 and not more than 8 directors appointed by
the Governor in Council on the
recommendation of the Minister after
consultation with the Auditor-General.
(2) The prescribed percentage of the directors
30 must be persons who meet the requirements
of the Australian Society of Certified
Practising Accountants or the Institute of
Chartered Accountants in Australia to
practise as a public accountant.
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(3) The Governor in Council must appoint one
of the directors as chairperson of Audit
Victoria and one of the directors as deputy
chairperson of Audit Victoria.
5 (4) The Public Sector Management Act 1992
(except Part 9) does not apply to a director in
respect of the office of director.
(5) In this section, "prescribed percentage"
means the percentage of members of the
10 board of an accounting body that, under the
standards, by laws or rules issued for the
time being by the Australian Society of
Certified Practising Accountants or the
Institute of Chartered Accountants in
15 Australia is required to consist of persons
who meet the requirements referred to in
sub-section (2) or, if those standards, by laws
or rules specify different percentages, the
highest such percentage.
20 7G. Terms and conditions of appointment
(1) A director shall be appointed for such term,
not exceeding 5 years, as is specified in the
instrument of appointment, but is eligible for
re-appointment.
25 (2) A director holds office, subject to this Act,
on such terms and conditions as are specified
in the instrument of appointment.
7H. Vacancies, resignations and removal from
office
30 (1) The office of a director becomes vacant if
the director--
(a) becomes an insolvent under
administration; or
(b) is convicted of an indictable offence or
35 an offence which, if committed in
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Victoria, would be an indictable
offence.
(2) A director may resign by writing delivered to
the Minister.
5 (3) If a director--
(a) is convicted of an offence relating to
his or her duties as a director; or
(b) fails, without reasonable excuse, to
comply with section 7L--
10 the director must be removed from office by
the Governor in Council.
7I. Acting appointments
(1) The Governor in Council may appoint a
person to act as Chairperson of the Board--
15 (a) during a vacancy in the office of the
Chairperson and the Deputy
Chairperson;
(b) during any period, or during all periods,
when the Chairperson and the Deputy
20 Chairperson are absent or are, for any
other reason, unable to perform the
functions of Chairperson--
but a person appointed to act during a
vacancy must not continue so to act for more
25 than 6 months.
(2) If a director, other than the Chairperson or
Deputy Chairperson, is unable to perform his
or her functions, the Governor in Council
may appoint another person to act in the
30 place of that director during the period of
inability.
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(3) An acting appointment shall be for the term
and on the conditions determined by the
Governor in Council.
(4) The Governor in Council may at any time
5 terminate an acting appointment.
(5) A person appointed under this section has all
the powers, and may perform all the
functions, of the person for whom he or she
is acting.
10 7J. Proceedings of the Board
(1) Subject to sub-section (2), meetings of the
Board shall be held at such times and places
as the Board determines.
(2) The Chairperson may at any time convene a
15 meeting but must do so when requested by a
director.
(3) The Chairperson or, in his or her absence,
the Deputy Chairperson or, in the absence of
both the Chairperson and the Deputy
20 Chairperson, a director appointed by the
directors present at a meeting, must preside
at the meeting.
(4) A majority of the directors constitutes a
quorum of the Board.
25 (5) A question arising at a meeting of the Board
shall be determined by a majority of votes of
directors present who are eligible to vote and
vote on that question and, if voting is equal,
the person presiding has a casting, as well as
30 a deliberative vote.
(6) Subject to this Act, the Board may regulate
its own proceedings.
7K. Validity of decisions
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(1) An act or decision of the Board is not invalid
merely because of--
(a) a defect or irregularity in, or in
connection with, the appointment of a
5 director; or
(b) a vacancy in the membership of the
Board, including a vacancy arising
from the failure to appoint an original
director.
10 (2) Anything done by or in relation to a person
purporting to act as chairperson or as a
director is not invalid merely because--
(a) the occasion for the appointment has
not arisen; or
15 (b) there was a defect or irregularity in
relation to the appointment; or
(c) the appointment had ceased to have
effect; or
(d) the occasion for the person to act had
20 not arisen or had ceased.
7L. Disclosure of director's interests
(1) A director who has a direct or indirect
pecuniary interest in a matter being
considered, or about to be considered, by the
25 Board must, as soon as practicable after the
relevant facts come to the director's
knowledge, disclose the nature of the interest
at a meeting of the Board.
(2) A person presiding at a meeting at which a
30 declaration is made must cause a record of
the declaration to be made in the minutes of
the meeting.
(3) After a declaration is made by a director--
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(a) unless the Board (excluding that
director) otherwise resolve, the director
must not be present during any
deliberation with respect to that matter;
5 and
(b) that director is not entitled to vote on
the matter; and
(c) if that director does vote on the matter,
the vote must be disallowed.
10 7M. Chief executive officer and other staff
(1) The Board may appoint or engage a chief
executive officer and such other employees
as are necessary for the performance of its
functions.
15 (2) The terms and conditions of appointment or
employment are as determined by the
Board.'.
10. New Part 2B inserted
After Part 2A of the Principal Act insert--
20 'PART 2B--AUTHORISED PERSONS
7N. Authorisation of persons to undertake audit
of financial statements
(1) The Auditor-General must ensure that, for
each authority, there is a person or firm who
25 is appointed as the authorised person to
undertake audits of the financial statements
of the authority.
(2) Subject to section 7P, the Auditor-General
may, in writing, appoint a person or firm as
30 the authorised person for an authority,
subject to such terms and conditions as are
specified in the appointment to undertake
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s. 10
Act No.
audits of its financial statements under Part
3.
(3) Subject to this Part, an appointment of a
person or firm under this section has effect in
5 relation to the annual audit of the financial
statements of the authority for the current or
next following financial year of the
authority, as specified in the appointment,
and for the next 2 financial years and, if so
10 determined by the Auditor-General, for the
next, or the next 2, following financial years.
(4) Nothing in sub-section (3) prevents a person
or firm being reappointed as the authorised
person for an authority.
15 7O. Audit of annual financial statement
(1) The Auditor-General must ensure that, in
respect of each financial year, there is a
person or firm who is appointed as the
authorised person to audit the annual
20 financial statement under Part 5 of the
Financial Management Act 1994.
(2) Subject to section 7P, the Auditor-General
may, in writing, appoint a person or firm, in
accordance with the terms and conditions of
25 appointment, as the authorised person to
audit the annual financial statement in
respect of a specified year.
(3) Subject to this Part, an appointment of a
person or firm under this section has effect in
30 relation to the audit of the annual financial
statement only in respect of the year in
respect of which the appointment is made.
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(4) Nothing in this section prevents a person or
firm being re-appointed as the authorised
person to audit the annual financial
statement.
5 7P. Competitive process for appointments
(1) Subject to sub-section (4), the Auditor-
General must not make an appointment
under section 7N or 7O except in accordance
with this section.
10 (2) Before making an appointment under section
7N or 7O--
(a) the Auditor-General--
(i) by notice published in the
Government Gazette and in a
15 newspaper circulating generally in
Victoria, must invite written
tenders for the services to which
the appointment relates; or
(ii) if the Auditor-General considers
20 that the amount to be paid for the
services to which the appointment
relates will not exceed $50 000,
must invite at least 3 written
quotations for those services; and
25 (b) must consider all written tenders or
written quotations for those services
received on or before the date specified
by the Auditor-General as being the
closing date for the submission of
30 tenders or quotations.
(3) The Auditor-General must not appoint a
person or firm that did not submit a written
tender or written quotation in response to an
invitation under sub-section (2).
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(4) Despite sub-sections (2) and (3), the
Auditor-General--
(a) may, if the Auditor-General so
determines, appoint a person or firm
5 under section 7N or 7O that did not
submit a tender or quotation for the
services to which the appointment
relates;
(b) may, if the Auditor-General so
10 determines, appoint a person or firm
under section 7N or 7O without first
complying with sub-section (2).
(5) If the Auditor-General appoints a person or
firm under sub-section (4), the Auditor-
15 General must include in his or her next
report to the Parliamentary Committee under
section 7A, or in the next following such
report, the reasons for so doing.
7Q. Authorisation of persons to conduct
20 performance audits
Subject to section 7R, the Auditor-General
may, in writing, appoint a person or firm in
accordance with the terms and conditions of
appointment, as an authorised person to
25 conduct a performance audit under section
16.
7R. Competitive process for appointment of
persons to undertake performance audits
(1) The Auditor-General must not make an
30 appointment under section 7Q except in
accordance with this section.
(2) The Auditor-General must not appoint a
person or firm under section 7Q unless--
(a) the person or firm is a member of a
35 panel consisting of persons or firms
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s. 10
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nominated by the Auditor-General from
amongst persons or firms that have
submitted written tenders in accordance
with this section for services of the kind
5 to which the appointment relates; or
(b) has submitted a written tender in
response to an invitation under sub-
section (3).
(3) The Auditor-General may, by notice
10 published in the Government Gazette and in
a newspaper circulating generally in
Victoria, invite tenders for the services of
undertaking a performance audit, or
performance audits, under section 16.
15 (4) The Auditor-General must consider all
written tenders received on or before the date
specified by the Auditor-General as being
the closing date for submission of tenders.
(5) The Auditor-General may nominate a person
20 or firm as a member of a panel if the person
or firm has submitted a written tender in
response to an invitation under sub-section
(3).
(6) The nomination of a person or firm as a
25 member of a panel continues for one year
after the nomination is made but the person
or firm may be re-nominated in accordance
with this section.
(7) Despite sub-section (2), the Auditor-General
30 may, if the Auditor-General so determines,
appoint a person or firm under section 7Q
who is not a member of a panel or who has
not submitted a written tender in response to
an invitation under sub-section (3).
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(8) If the Auditor-General appoints a person or
firm under sub-section (7), the Auditor-
General must include in his or her next
report to the Parliamentary Committee under
5 section 7A, or in the next following such
report, the reasons for so doing.
7S. Members of firms
If a member of a firm, or a firm, ("the
appointed person") is appointed as an
10 authorised person under this Part, any other
member of the firm, or an employee of the
firm, authorised by the appointed person and
approved by the Auditor-General to carry out
the duties and functions of the appointed
15 person under the appointment is an
authorised person for the purposes of that
appointment.
7T. Members of bodies corporate
If a body corporate is appointed as an
20 authorised person under this Part, each
officer or employee of the body corporate
authorised by the body corporate and
approved by the Auditor-General to carry out
the duties and functions of the body
25 corporate under the appointment is an
authorised person for the purposes of that
appointment.
7U. Performance standards
The Auditor-General must, from time to
30 time, issue a statement of performance
standards, not inconsistent with the general
auditing standards under section 13, to be
observed by authorised persons in carrying
out duties and functions under this Act.
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7V. Resignation and termination of
appointment
(1) An authorised person may, in accordance
with the terms and conditions of
5 appointment, resign by writing given to the
Auditor-General.
(2) If the Auditor-General is satisfied that an
authorised person is not carrying out the
duties and functions of that person under an
10 appointment under this Act in accordance
with this Act, the terms and conditions of the
appointment and the performance standards
issued under section 7U, the Auditor-General
may, by notice in writing given to the
15 authorised person, terminate that
appointment.'.
11. Amendment of section 8
(1) In section 8(1) of the Principal Act, for "the
Auditor-General or a person authorised by the
20 Auditor-General" substitute "an authorised
person".
(2) After section 8(2) of the Principal Act insert--
"(3) If the Auditor-General receives financial
statements from an accountable officer
25 within the meaning of the Financial
Management Act 1994, for an authority, the
Auditor-General must give them forthwith to
the authorised person for the authority.".
12. New sections 9 and 9A substituted
30 For section 9 of the Principal Act substitute--
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"9. Report to Auditor-General on audit of
financial statements
(1) The authorised person for an authority must
make a report to the Auditor-General on
5 each audit of the financial statements of the
authority.
(2) The report under sub-section (1) must be
made within 3 weeks after the day on which
the financial statements were received by the
10 authorised person for auditing.
9A. Report by Auditor-General
(1) After receiving the report of an audit of an
authority under section 9, the Auditor-
General must report on the audit within 4
15 weeks after the day on which the financial
statements were received by the authorised
person for auditing to--
(a) the authority; and
(b) the Minister responsible for that
20 authority; and
(c) the Minister administering this section.
(2) Before making the report under sub-section
(1), the Auditor-General--
(a) may require the authorised person who
25 made the report under section 9 to
provide a further report; and
(b) may exercise powers under section 11
to obtain such further information as he
or she thinks fit.".
30 13. New section 10 substituted
For section 10 of the Principal Act substitute--
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"10. Audit fees
(1) An authority must pay to the Consolidated
Fund an amount to be determined by the
Auditor-General to defray the reasonable
5 costs and expenses of an audit or any other
thing done in relation to the authority under
this Act by an authorised person or the
Auditor-General or under any other Act by
the Auditor-General or a person authorised
10 by the Auditor-General.
(2) Sub-section (1) does not apply to anything
done under section 15 or 16 unless it was
done in response to a request in writing made
to the Auditor-General by the authority or
15 the Minister responsible for the authority.".
14. Information gathering powers
In the Principal Act--
(a) in section 11(1), for "The Auditor-General
may, by notice in the prescribed form,"
20 substitute "For the purpose of carrying out
functions or powers under this Act or any
other Act, the Auditor-General or a person
authorised in that behalf by the Auditor-
General may, in writing,";
25 (b) in section 11(2), for "The Auditor-General"
substitute "For the purpose of carrying out
functions or powers under this Act or any
other Act, the Auditor-General or a person
authorised in that behalf by the Auditor-
30 General";
(c) in section 11(3), for "The Auditor-General
may" substitute "For the purpose of carrying
out functions or powers under this Act or any
other Act, the Auditor-General or a person
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s. 15
16
Act No.
authorised in that behalf by the Auditor-
General may";
(d) in section 11(3), for "vested in the Auditor-
General by this Act" substitute "of the
5 Auditor-General or person";
(e) in section 12(1)--
(i) after "rule of law" insert "or Cabinet
confidentiality";
(ii) for "a person authorised by the Auditor-
10 General for the purposes of an audit
under this Act" substitute "an
authorised person for the purposes of
anything done under this Act";
(f) in section 12(2), after "Auditor-General"
15 (where first occurring) insert ", an
authorised person";
(g) in section 12(2), after "Auditor-General"
(where secondly occurring) insert
", authorised person";
20 (h) in section 12(3), after "Auditor-General"
insert "or an authorised person".
15. New section 13 substituted
For section 13 of the Principal Act substitute--
"13. Auditing and confidentiality standards
25 The general auditing standards as issued by
the Australian Society of Certified Practising
Accountants and the Institute of Chartered
Accountants in Australia from time to time
must be applied in the performance of
30 functions and exercise of powers in relation
to audits under this Act.".
16. Amendment of sections 14 and 15
(1) In the Principal Act--
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(a) in section 14(1), after "Auditor-General"
(where first occurring) insert "or a person
authorised by the Auditor-General";
(b) in section 14(1), after "Auditor-General"
5 (where secondly occurring) insert "or person
so authorised";
(c) in section 14(2), after "Auditor-General"
insert "or a person authorised by the
Auditor-General".
10 (2) In section 15 of the Principal Act, for sub-section
(1) substitute--
"(1) The Auditor-General may make a report on
any audit undertaken by an authorised person
under this Act or by the Auditor-General or a
15 person authorised by the Auditor-General
under any other Act.".
17. First amendment of section 16
(1) In section 16(1) of the Principal Act, after "may
conduct" insert ", or authorise Audit Victoria to
20 conduct,".
(2) In section 16 of the Principal Act, for sub-sections
(2), (3), (4) and (5) substitute--
"(2) The Auditor-General or Audit Victoria, as
the case requires, must give a copy of the
25 report of the audit to the authority.
(3) The authority may, within 14 days after
receiving the report, give comments or
submissions to the Auditor-General or Audit
Victoria, as the case requires.
30 (4) If Audit Victoria conducts an audit, Audit
Victoria must, within 28 days after giving a
copy of the report to the authority, include in
the report the submissions and comments (if
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s. 17
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any) of the authority, or a summary in an
agreed form, of any such submissions or
comments, and give the report to the
Auditor-General.
5 (5) After receiving a report from Audit Victoria
under this section, the Auditor-General--
(a) may require Audit Victoria to provide a
further report; and
(b) may exercise powers under section 11
10 to obtain such further information as he
or she thinks fit.
(5A) The Auditor-General must make a report on
each audit under this section conducted by
the Auditor-General or by Audit Victoria and
15 cause a copy of it to be transmitted to each
House of the Parliament within 7 sitting days
after making the report.
(5B) If the audit was conducted by Audit Victoria,
the Auditor-General must not include in a
20 report under sub-section (5A) any matter that
varies the report of Audit Victoria unless the
Auditor-General--
(a) has given a copy of the report to the
relevant authority at least 14 days
25 before the transmission of the copy
under sub-section (5A); and
(b) includes in the report the comments, or
a summary in an agreed form, of the
comments, (if any) of the authority.".
30 (3) In section 16 of the Principal Act--
(a) in sub-section (6), after "entitles" insert "a
person conducting a performance audit or";
and
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(b) in sub-section (7), for "Public Accounts and
Estimates Committee of the Parliament"
substitute "Parliamentary Committee".
18. Second amendment of section 16
5 In section 16 of the Principal Act, for sub-sections
(1) to (5B), substitute--
"(1) If the Auditor-General considers it necessary
to determine whether an authority is
achieving its objectives effectively and doing
10 so economically and efficiently and in
compliance with all relevant Acts, the
Auditor-General--
(a) must prepare a specification for a
performance audit; and
15 (b) must nominate an authorised person to
conduct a performance audit of the
authority in accordance with the
specification and this Act.
(2) A specification must be prepared by the
20 Auditor-General in consultation with the
Parliamentary Committee and the relevant
authority and must set out the particular
objectives of the performance audit and any
particular issues to be addressed.
25 (3) The audit must be conducted in accordance
with the performance auditing standards
issued for the time being by the Australian
Society of Certified Practising Accountants
and the Institute of Chartered Accountants in
30 Australia.
(4) An authorised person who conducts a
performance audit under this section must
give a copy of the report of the audit to the
authority.
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(5) The authority may, within 14 days after
receiving the report from the authorised
person, give comments or submissions to the
authorised person.
5 (5A) An authorised person who conducts a
performance audit must, within 28 days after
giving a copy of the report to the authority,
include in the report the submission and
comments (if any) of the authority, or a
10 summary, in an agreed form, of any such
submissions or comments, and give the
report to the Auditor-General.
(5B) After receiving a report from an authorised
person under this section, the Auditor-
15 General--
(a) may require the authorised person who
made the report to provide a further
report; and
(b) may exercise powers under section 11
20 to obtain such further information as he
or she thinks fit.
(5C) The Auditor-General must make a report on
the performance audit and cause a copy of it
to be transmitted to each House of the
25 Parliament within 7 sitting days after making
the report.
(5D) The Auditor-General must not include in a
report under sub-section (5C) any matter that
varies the report of the authorised person
30 unless the Auditor-General--
(a) has given a copy of the report to the
relevant authority at least 14 days
before the transmission of the copy
under sub-section (5C); and
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(b) includes in the report the comments, or
a summary in an agreed form, of the
comments, (if any) of the authority
received at least 2 days before the
5 report is made.".
19. Amendment of Part 4
(1) In section 17 of the Principal Act--
(a) in sub-sections (1) and (5), for "Public
Accounts and Estimates Committee of the
10 Parliament" substitute "Parliamentary
Committee";
(b) in sub-section (5) omit ", 13".
(2) In section 19 of the Principal Act--
(a) for "Public Accounts and Estimates
15 Committee of the Parliament" (wherever
occurring) substitute "Parliamentary
Committee";
(b) in sub-section (5) omit ", 13".
20. New section 20A inserted
20 After section 20 of the Principal Act insert--
"20A. Improper use of information
A person who is, or has been--
(a) the Auditor-General; or
(b) an officer or employee of the Victorian
25 Auditor-General's Office; or
(c) an authorised person; or
(d) an officer or employee of a person that
is, or has been, an authorised person; or
(e) an employee of a firm that is or has
30 been an authorised person--
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must not make improper use of, or, except
when carrying out functions under this Act,
divulge or communicate, any information
acquired during the course of, or as a result
5 of, carrying out those functions.
Penalty: 50 penalty units.".
21. New section 20B inserted
Before section 21 of the Principal Act insert--
"20B. Exemption from Freedom of Information
10 Act 1982
(1) Audit Victoria is not, and is not eligible to be
declared to be, an agency or prescribed
authority within the meaning of the
Freedom of Information Act 1982.
15 (2) The Freedom of Information Act 1982
does not apply to a document of an agency to
the extent to which the document discloses
information about--
(a) an audit that is, has been or is to be,
20 conducted under this or any other Act;
(b) a report of an audit conducted under
this or any other Act;
(c) a function of an agency that is, has been
or is to be, carried out under the
25 Tattersall Consultations Act 1958, the
Club Keno Act 1993 and the Gaming
Machine Control Act 1991.
(3) In sub-section (2), "agency" means--
(a) the Auditor-General; or
30 (b) the Victorian Auditor-General's office."
_______________
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PART 3--TRANSITIONAL
22. New sections 24 and 25 inserted
After section 23 of the Principal Act insert--
"24. Determination of staff to be transferred
5 The Public Service Commissioner, after
consultation with the Auditor-General and
the Board, must designate in writing the
officers and employees of the public service
who are employed in the Victorian Auditor-
10 General's Office who are to become officers
and employees of Audit Victoria under
section 25.
25. Transfer of staff
(1) On and from the commencement of section
15 21 of the Audit (Amendment) Act 1997,
any officer or employee designated under
section 24--
(a) is deemed to have been appointed by
Audit Victoria under section 7M; and
20 (b) is entitled to remuneration, terms and
conditions determined by the Public
Service Commissioner to be no less
favourable than those which he or she
received or was entitled to receive
25 immediately before that
commencement as such an officer or
employee; and
(c) retains any entitlement to long service
leave, annual leave, sick leave or
30 maternity leave accrued or accruing to
that person immediately before that
commencement; and
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(d) ceases to be an officer or employee of
the public service.
(2) If an officer or employee designated under
section 24 was, immediately before the
5 commencement of section 22 of the Audit
(Amendment) Act 1997, an officer within
the meaning of the State Superannuation
Act 1988 he or she continues, subject to that
Act, to be an officer within the meaning of
10 that Act while serving with Audit Victoria.
(3) Section 7M applies to a person deemed
under sub-section (1) to have been appointed
by Audit Victoria.
(4) A person is not entitled to any compensation
15 as a result of the person ceasing to be an
officer or employee of the public service by
virtue of this section.".
23. New section 26 inserted
After section 25 of the Principal Act insert--
20 "26. Audits commenced before 1 July 1998
(1) This Act, as in force immediately before the
commencement of section 10 of the Audit
(Amendment) Act 1997, continues to apply
to and in respect of an audit of the financial
25 statements of an authority that is commenced
before 1 July 1998.
(2) The Auditor-General may authorise Audit
Victoria to do, and Audit Victoria, in
accordance with such an authority, may do,
30 anything that under this Act as in force
before 1 July 1998 may be done by a person
authorised in that behalf by the Auditor-
General.
(3) In relation to an audit of the financial
35 statements of an authority or an audit under
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section 16 that is commenced before 1 July
1998 by Audit Victoria, being a person
authorised by the Auditor-General, sections
11, 12, 13 and 14 apply as if a reference to
5 the Auditor-General included a reference to
Audit Victoria and to any officer or
employee of Audit Victoria authorised by
Audit Victoria to carry out the duties and
functions of Audit Victoria as a person so
10 authorised.
(4) An Act referred to in section 28 of the Audit
(Amendment) Act 1997, as in force
immediately before the commencement of
that section, and this Act continue to apply to
15 and in respect of an audit of the financial
statements of a body that is commenced
under the first-mentioned Act before 1 July
1998.".
_______________
20
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Act No.
PART 4--CONSEQUENTIAL AMENDMENTS
24. Borrowing and Investment Powers Act 1987
In Schedule 1 to the Borrowing and Investment
Powers Act 1987, before item 1AA insert--
5 "1AAA. Audit Victoria 5, 8, 10, 11, 11AA, 12, 20 and
21".
25. Financial Management Act 1994
(1) In section 25(j) of the Financial Management
Act 1994, for "the Auditor-General" substitute
10 "an authorised person within the meaning of
paragraph (b) of the definition of "authorised
person" in section 3 of the Audit Act 1994".
(2) After section 26(1) of the Financial Management
Act 1994 insert--
15 "(1A) The Auditor-General must give the copy of
the annual financial statement to the
authorised person forthwith.
(1B) The authorised person must make a report to
the Auditor-General on the audit of the
20 annual financial statement within 2 weeks
after receiving the copy of the statement.".
(3) In section 26(2) of the Financial Management
Act 1994 for "statement under sub-section (1)"
substitute "report under sub-section (1B)".
25 (4) After section 26(2) of the Financial Management
Act 1994 insert--
"(2A) Before making the report under sub-section
(2), the Auditor-General may require the
authorised person to provide a further
30 report.".
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(5) In section 26(3) of the Financial Management
Act 1994 after "report" insert "under sub-section
(2)".
(6) In section 27 of the Financial Management Act
5 1994 for "within 7 sitting days of the House after
30 September" substitute "on or before the first
sitting day of the House after 20 October".
26. Ombudsman Act 1973
(1) In section 13(3) of the Ombudsman Act 1973--
10 (a) in paragraph (d) after "Auditor-General"
insert "or an authorised person within the
meaning of the Audit Act 1994";
(2) In section 13(3) of the Ombudsman Act 1973,
after paragraph (d) insert--
15 "(da) by Audit Victoria;".
27. Parliamentary Committees Act 1968
After section 4EB(b) of the Parliamentary
Committees Act 1968 insert--
"(c) audit priorities for the purposes of the Audit
20 Act 1994;".
28. Consequential amendments
An Act specified in the heading to an item in the
Schedule is amended as set out in that item.
________________
25
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SCHEDULE
Section 28
CONSEQUENTIAL AMENDMENTS
1. Alcoholics and Drug-dependent Persons Act 1968
5 In section 4A(2)(f) after "Auditor-General" insert "or a
person authorised by the Auditor-General".
2. Barley Marketing Act 1993
2.1 In section 47(4) after "Auditor-General" (where first
occurring) insert "or a person authorised by the Auditor-
10 General".
2.2 In section 50(1) after "Auditor-General" (where first
occurring) insert "or a person authorised by the Auditor-
General".
3. Cancer Act 1958
15 3.1 In section 29(3)--
(a) after "Auditor-General" insert "or a person authorised
by the Auditor-General,";
(b) for "him" substitute "the Auditor-General".
3.2 In section 29 for sub-section (4) substitute--
20 "(4) The council must pay to the Consolidated Fund an
amount to be determined by the Auditor-General to
defray the reasonable costs and expenses of an audit
under this section.".
4. Cinemedia Corporation Act 1997
25 4.1 In section 9--
(a) in sub-section (1) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (4)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
30 the Auditor-General".
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4.2 In section 9 for sub-section (5) substitute--
"(5) Without limiting the generality of sub-section (4)(a),
the Auditor-General and each person authorised by
the Auditor-General--
5 (a) has right of access at all times to the books,
securities, accounts and vouchers of the
company; and
(b) may require from an officer or employee of the
company any information, assistance and
10 explanations necessary for the performance of
the duties of the Auditor-General or person in
relation to the audit.".
5. Club Keno Act 1993
In section 11--
15 (a) in sub-section (1) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (2) after "Auditor-General" (where first
occurring) insert "and each person authorised by the
Auditor-General";
20 (c) in sub-section (3)(b) after "Auditor-General" insert
"or person";
(d) in sub-section (4) omit "by the Auditor-General"
where secondly occurring.
6. Conservation, Forests and Lands Act 1987
25 Section 26 is repealed.
7. Co-operatives Act 1996
In section 451(4) for paragraph (d) substitute--
"(d) the Auditor-General or a person authorised by the
Auditor-General or an authorised person within the
30 meaning of the Audit Act 1994;".
8. Co-operative Housing Societies Act 1958
In section 56 for sub-section (7) substitute--
"(7) The Treasurer may, at any time, require the Auditor-
General, or a person authorised by the Auditor-
35 General, to audit the accounts of a society and, if so--
(a) the Auditor-General and each person authorised
by the Auditor-General has in respect of the
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audit all the powers conferred on the Auditor-
General by any law relating to the audit of the
Public Account; and
(b) the Auditor-General must submit a report of the
5 audit to the Treasurer.".
9. Dairy Industry Act 1992
9.1 In section 21--
(a) in sub-section (7) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
10 (b) in sub-section (10)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
the Auditor-General".
9.2 In section 21 for sub-section (11) substitute--
"(11) Without limiting the generality of sub-section (10)(a),
15 the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
20 (b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
25 10. Deakin University Act 1974
10.1 In section 34A--
(a) in sub-section (8) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (11)(a)--
30 (i) after "Auditor-General" insert "and each
person authorised by the Auditor-General";
(ii) for "him" substitute "the Auditor-General".
35 10.2 In section 34A for sub-section (12) substitute--
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"(12) Without limiting the generality of sub-section (11)(a),
the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books,
5 securities, accounts and vouchers of the limited
company; and
(b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
10 of the duties of the Auditor-General or person
in relation to the audit.".
11. Education Act 1958
11.1 In section 15F(1)--
(a) after "Auditor-General" insert "and each person
15 authorised by the Auditor-General";
(b) for "him" substitute "the Auditor-General".
11.2 In section 29(2) for "him" substitute "the Auditor-General".
12. Estate Agents Act 1980
Section 77 is repealed.
20 13. Financial Management Act 1994
In section 45(3) after "Auditor-General" insert "or an
authorised person within the meaning of paragraph (a) of
the definition of "authorised person" in section 3 of the
Audit Act 1994".
25 14. Forests Act 1958
In section 50(10) for paragraph (b) substitute--
"(b) in respect of any particular committee of
management, direct that the accounts of the
committee of management be audited by the Auditor-
30 General or a person authorised by the Auditor-
General and, if so--
(i) the Auditor-General and each person authorised
by the Auditor-General has in respect of the
audit all the powers conferred on the Auditor-
35 General by any law relating to the audit of the
Public Account; and
(ii) the committee of management must pay to the
Consolidated Fund an amount determined by
38
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Sch.
Act No.
the Auditor-General to defray the costs and
expenses of the audit.".
15. Gaming Machine Control Act 1991
15.1 In section 134--
5 (a) in sub-section (1) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (2) after "Auditor-General" (where first
occurring) insert "and each person authorised by the
Auditor-General".
10 15.2 In section 134 for sub-section (3) substitute--
"(3) Without limiting the generality of sub-section (2), the
Auditor-General and each person authorised by the
Auditor-General--
(a) has right of access at all times to the books of a
15 holder of a gaming operator's licence under Part
3; and
(b) may require from an officer or employee of a
holder of a gaming operator's licence under Part
3 any information, assistance and explanations
20 necessary for the performance of the duties of
the Auditor-General or person in relation to the
audit.".
15.3 In section 134--
(a) in sub-section (4) for "any audit by the Auditor-
25 General" substitute "an audit under this section";
(b) in sub-section (5) for "the Auditor-General's report"
substitute "the report of an audit under this section".
15.4 In section 135C(1)(b)(i) and (2)(b)(i) after "Auditor-
General" insert "or a person authorised by the Auditor-
30 General".
16. Housing Act 1983
Section 28 is repealed.
17. La Trobe University Act 1964
35 17.1 In section 37A--
(a) in sub-section (6) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
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(b) in sub-section (9)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
the Auditor-General".
17.2 In section 37A for sub-section (10) substitute--
5 "(10) Without limiting the generality of sub-section (9)(a),
the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
10 company; and
(b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
15 in relation to the audit.".
18. Local Government Act 1989
In section 126(7) for "section 9" substitute "section 9A".
19. Melbourne Market Authority Act 1977
In Part I of Schedule 1, in clause 9--
20 (a) in sub-clause (1)(b) for "one of his officers thereto
authorized by him in writing" substitute "a person
authorised by the Auditor-General";
(b) in sub-clause (2) for "or such officer" substitute "or
person authorised by the Auditor-General".
25 20. Melbourne University Act 1958
20.1 In section 40A--
(a) in sub-section (6) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (9)(a) after "Auditor-General" (where
30 first occurring) insert "and each person authorised by
the Auditor-General".
20.2 In section 40A for sub-section (10) substitute--
"(10) Without limiting the generality of sub-section (9)(a),
35 the Auditor-General and each person authorised by
the Auditor-General--
40
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(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
(b) may require from an officer or employee of the
5 limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
21. Monash University Act 1958
10 21.1 In section 35B--
(a) in sub-section (8) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (11)(a)--
(i) after "Auditor-General" insert "and each
15 person authorised by the Auditor-General";
(ii) for "him" substitute "the Auditor-General".
21.2 In section 35B for sub-section (12) substitute--
"(12) Without limiting the generality of sub-section (11)(a),
the Auditor-General and each person authorised by
20 the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
(b) may require from an officer or employee of the
25 limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
22. Murray Valley Citrus Marketing Act 1989
30 22.1 In section 31--
(a) in sub-section (4) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (7)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
35 the Auditor-General".
22.2 In section 31 for sub-section (8) substitute--
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"(8) Without limiting the generality of sub-section (7)(a),
the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books of
5 the limited company; and
(b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
10 in relation to the audit.".
23. Patriotic Funds Act 1958
Section 28 is repealed.
24. Pharmacists Act 1974
24.1 In section 5C--
15 (a) in sub-section (2) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (3) after "Auditor-General" (where first
occurring) insert "and each person authorised by the
Auditor-General".
20 24.2 In section 5C for sub-section (4) substitute--
"(4) Without limiting the generality of sub-section (3), the
Auditor-General and each person authorised by the
Auditor-General--
(a) has right of access at all times to the books of
25 the Board; and
(b) may require from an officer or employee of the
Board any information, assistance and
explanations necessary for the performance of
the duties of the Auditor-General or person in
30 relation to the audit.".
24.3 In section 5C(5) for "by the Auditor-General under this
section" substitute "under sub-section (2)".
25. Psychologists Registration Act 1987
35 Sections 43, 44 and 45 are repealed.
26. Racing Act 1958
In section 48(2)(c) for "1958" substitute "1994".
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27. Royal Melbourne Institute of Technology Act 1992
27.1 In section 39--
(a) in sub-section (8) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
5 (b) in sub-section (11)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
the Auditor-General".
27.2 In section 39 for sub-section (12) substitute--
"(12) Without limiting the generality of sub-section (11)(a),
10 the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
15 (b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
20 28. Swinburne University of Technology Act 1992
28.1 In section 44--
(a) in sub-section (8) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (11)(a) after "Auditor-General" (where
25 first occurring) insert "and each person authorised by
the Auditor-General".
28.2 In section 44 for sub-section (12) substitute--
"(12) Without limiting the generality of sub-section (11)(a),
the Auditor-General and each person authorised by
30 the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
(b) may require from an officer or employee of the
35 limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
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29. Tattersall Consultations Act 1958
In section 8D--
(a) in sub-section (1) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
5 (b) in sub-section (2) after "Auditor-General" (where first
occurring) insert "and each person authorised by the
Auditor-General";
(c) in sub-section (3)(b) after "Auditor-General" insert
"or person";
10 (d) in sub-section (4) omit "by the Auditor-General"
where secondly occurring.
30. Taxation Administration Act 1997
In section 92(e) for sub-paragraph (v) substitute--
"(v) the Auditor-General or a person authorised by the
15 Auditor-General or an authorised person within the
meaning of the Audit Act 1994;".
31. University of Ballarat Act 1993
31.1 In section 37--
(a) in sub-section (8) after "Auditor-General" insert "or a
20 person authorised by the Auditor-General";
(b) in sub-section (11)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
the Auditor-General".
31.2 In section 37 for sub-section (12) substitute--
25 "(12) Without limiting the generality of sub-section (11)(a),
the Auditor-General and each person authorised by
the Auditor-General--
(a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
30 company; and
(b) may require from an officer or employee of the
limited company any information, assistance
and explanations necessary for the performance
of the duties of the Auditor-General or person
35 in relation to the audit.".
32. Victoria University of Technology Act 1990
32.1 In section 42--
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(a) in sub-section (8) after "Auditor-General" insert "or a
person authorised by the Auditor-General";
(b) in sub-section (11)(a) after "Auditor-General" (where
first occurring) insert "and each person authorised by
5 the Auditor-General".
32.2 In section 42 for sub-section (12) substitute--
"(12) Without limiting the generality of sub-section (11)(a),
the Auditor-General and each person authorised by
the Auditor-General--
10 (a) has right of access at all times to the books,
securities, accounts and vouchers of the limited
company; and
(b) may require from an officer or employee of the
limited company any information, assistance
15 and explanations necessary for the performance
of the duties of the Auditor-General or person
in relation to the audit.".
33. Vocational Education and Training Act 1990
In section 10(7) after "Auditor-General" (where first
20 occurring) insert ", or a person authorised by the Auditor-
General".
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NOTES
By Authority. Government Printer for the State of Victoria.
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