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PARLIAMENT OF VICTORIA
Audit (Amendment) Act 1999
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purposes 1
2. Commencement 2
PART 2--APPOINTMENT OF AUDITOR-GENERAL 3
3. New Division 3 inserted in Part V of the Constitution Act 1975 3
Division 3--Auditor-General 3
94A. Auditor-General 3
94B. Independence of the Auditor-General 4
94C. Tenure of office 5
4. Entrenchment of Auditor-General 6
5. Definitions 6
PART 3--AMENDMENT OF AUDIT ACT 1994 8
6. New section 1 substituted 8
1. Purposes 8
7. Definitions and objectives 8
8. Amendment of Part 2--Auditor-General 8
9. New Divisions 2 and 3 of Part 2 inserted 9
Division 2--Accountability and Reporting 9
7A. Auditor-General's annual plan 9
7B. Annual report 10
7C. Parliamentary Committee may alter obligations of
Auditor-General 11
7D. Audit priorities, budgets and expenditure 13
Division 3--Administration 14
7E. Staff of Victorian Auditor-General's Office 14
7F. Assistance for Auditor-General 14
7G. Delegation 14
10. Abolition of Audit Victoria 15
11. Public sector auditing 15
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Clause Page
12. New section 9 substituted 16
9. Report on audit of financial statements 16
13. Consequential repeal of section 9A 16
14. Audit fees 16
15. Confidentiality and auditing standards 17
16. Offences 18
17. Reports by Auditor-General and performance audits 18
18. New section 16A inserted 20
16A. Report to Parliament on annual financial statement 21
19. Amendments to Part 5 22
20. New section 21A inserted 23
21A. Commencement day 23
21. New section 22 substituted 23
22. Auditor-General 23
22. New sections 24, 25 and 26 substituted 23
24. Audit Victoria 23
25. Transfer of Audit Victoria staff 25
26. Authorised persons 26
PART 4--CONSEQUENTIAL REPEAL AND AMENDMENT OF
OTHER ACTS 28
23. Repeal of Audit (Amendment) Act 1997 28
24. Financial Management Act 1994 28
25. Parliamentary Committees Act 1968 29
26. Further consequential amendments 29
__________________
SCHEDULE--Consequential amendments 30
NOTES 35
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541003B.A1-1/12/99
PARLIAMENT OF VICTORIA
Initiated in Assembly 10 November 1999
As amended by Assembly 30 November 1999
A BILL
to provide for the appointment of the Auditor-General under Part V of
the Constitution Act 1975, to amend the Audit Act 1994 with respect
to the functions and powers of the Auditor-General, to repeal the
Audit (Amendment) Act 1997, to make consequential amendments
to other Acts and for other purposes.
Audit (Amendment) Act 1999
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purposes
The main purposes of this Act are--
(a) to provide for the appointment of the
5 Auditor-General under Part V of the
Constitution Act 1975;
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(b) to amend the Audit Act 1994 with respect to
the functions and powers of the Auditor-
General;
(c) to repeal the Audit (Amendment) Act 1997;
5 (d) to make consequential amendments to other
Acts.
2. Commencement
(1) Subject to sub-section (2), this Act comes into
operation on a day or days to be proclaimed.
10 (2) If a provision of this Act does not come into
operation before 1 July 2000, it comes into
operation on that day.
_______________
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s. 3
Act No.
PART 2--APPOINTMENT OF AUDITOR-GENERAL
No.
3. New Division 3 inserted in Part V of the Constitution 8750/1975.
Act 1975 Reprint No. 13
as at
After Division 2 of Part V of the Constitution 17 September
5 Act 1975 insert-- 1998. Further
amended by
No. 24/1999.
'Division 3--Auditor-General
94A. Auditor-General
(1) There is to be an Auditor-General for the
State of Victoria.
10 (2) The Auditor-General is to be appointed by
the Governor in Council on the
recommendation of the Parliamentary
Committee.
(3) The Auditor-General--
15 (a) holds office, subject to this Division, on
the terms and conditions determined by
the Governor in Council; and
(b) is entitled to the remuneration
determined by the Governor in Council;
20 and
(c) is not subject to the Public Sector
Management and Employment Act
1998, except section 16 of that Act.
(4) The Auditor-General must not directly or
25 indirectly engage in any paid employment
outside the duties of the office.
(5) Before undertaking the duties of office, the
Auditor-General must take an oath of office
before the Executive Council.
30 (6) The remuneration of the Auditor-General is
to be paid out of the Consolidated Fund,
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which is appropriated to the necessary
extent.
(7) Nothing in this section authorises the
remuneration of the Auditor-General to be
5 reduced.
94B. Independence of the Auditor-General
(1) The Auditor-General is an independent
officer of the Parliament.
(2) The functions, powers, rights, immunities
10 and obligations of the Auditor-General are as
specified in this Act, the Audit Act 1994 and
other laws of the State.
(3) There are no implied functions, powers,
rights, immunities or obligations arising
15 from the Auditor-General being an
independent officer of the Parliament.
(4) The powers of the Parliament to act in
relation to the Auditor-General are as
specified in or applying under this Act, the
20 Audit Act 1994 and other laws of the State.
(5) There are no implied powers of the
Parliament arising from the Auditor-General
being an independent officer of the
Parliament.
25 (6) Subject to this Act, the Audit Act 1994 and
other laws of the State, the Auditor-General
has complete discretion in the performance
or exercise of his or her functions or powers
and, in particular, is not subject to direction
30 from anyone in relation to--
(a) whether or not a particular audit is to be
conducted;
(b) the way in which a particular audit is to
be conducted;
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(c) the priority to be given to any particular
matter.
(7) In sub-section (4), "Parliament" includes
each House of the Parliament, the members
5 of each House, the committees of each
House and joint committees of both Houses.
94C. Tenure of office
(1) Subject to this section, the Auditor-
General--
10 (a) holds office for 7 years; and
(b) is eligible for re-appointment.
(2) The Governor in Council may suspend the
Auditor-General from office at any time
when the Parliament is not in session.
15 (3) If the Auditor-General is suspended from
office, the Minister must cause to be laid
before each House of the Parliament a full
statement of the grounds of the suspension
within 7 sitting days of that House after the
20 suspension.
(4) The Governor in Council must remove the
suspension and restore the Auditor-General
to office unless each House of the
Parliament, within 20 sitting days after the
25 statement is laid before it, passes an address
praying for his or her removal from office.
(5) The Auditor-General ceases to hold office if
he or she--
(a) is removed from office on the
30 presentation of an address of both
Houses of the Parliament praying for
his or her removal from office; or
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(b) is suspended from office under sub-
section (2) and is not restored to office;
or
(c) becomes an insolvent under
5 administration; or
(d) nominates for election for either House
of the Parliament of Victoria or for the
Parliament of the Commonwealth or of
another State or of a Territory; or
10 (e) delivers to the Governor in Council a
signed letter of resignation.
(6) The Auditor-General is not to be suspended
or removed from office except in accordance
with this section.'.
15 4. Entrenchment of Auditor-General
In section 18(2)(b) of the Constitution Act 1975
after "Division 2" insert "or 3".
5. Definitions
In section 5 of the Constitution Act 1975 insert
20 the following definitions--
' "insolvent under administration" means--
(a) a person who is an undischarged
bankrupt; or
(b) a person who has executed a deed of
25 arrangement under Part X of the
Bankruptcy Act 1966 of the
Commonwealth (or the corresponding
provisions of the law of another
jurisdiction) if the terms of the deed
30 have not been fully complied with; or
(c) a person whose creditors have accepted
a composition under Part X of the
Bankruptcy Act 1966 of the
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Commonwealth (or the corresponding
provisions of the law of another
jurisdiction) if a final payment has not
been made under that composition; or
5 (d) a person for whom a debt agreement
has been made under Part IX of the
Bankruptcy Act 1966 of the
Commonwealth (or the corresponding
provisions of the law of another
10 jurisdiction) if the debt agreement has
not ended or has not been terminated;
"Parliamentary Committee", in Division 3 of
Part V, has the same meaning as in the Audit
Act 1994;'.
15 _______________
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s. 6
8
Act No.
PART 3--AMENDMENT OF AUDIT ACT 1994
No. 2/1994. 6. New section 1 substituted
Reprint No. 2
For section 1 of the Audit Act 1994 substitute--
as at 1 July
1998.
"1. Purposes
5 The purposes of this Act are to provide for--
(a) the conduct of efficient and effective
financial and performance audits in the
Victorian public sector and the
examination of bodies that receive
10 public grants; and
(b) the provision of reports on those audits
by the Auditor-General to the
Parliament; and
(c) the administration and audit of the
15 Victorian Auditor-General's Office.".
7. Definitions and objectives
In section 3 of the Audit Act 1994--
(a) after the definition of "audit" insert--
' "Auditor-General" means the Auditor-
20 General appointed under section 94A of
the Constitution Act 1975;';
(b) the definitions of "Audit Victoria",
"authorised person", "Board", "director",
"insolvent under administration" and "public
25 money" are repealed.
8. Amendment of Part 2--Auditor-General
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In the Audit Act 1994--
(a) after the heading to Part 2 insert--
"Division 1--Acting Auditor-General and
Deputy Auditor-General";
5 (b) sections 4, 4A, 4B and 5 are repealed;
(c) in section 6(5) omit "under this Act".
9. New Divisions 2 and 3 of Part 2 inserted
For section 7A of the Audit Act 1994
substitute--
10 'Division 2--Accountability and Reporting
7A. Auditor-General's annual plan
(1) Before the beginning of each financial year,
the Auditor-General must--
(a) prepare a draft annual plan describing
15 the Auditor-General's proposed work
program for that year; and
(b) submit the draft to the Parliamentary
Committee.
(2) The Parliamentary Committee must consider
20 the draft annual plan and may comment on it.
(3) After considering the draft annual plan, the
Parliamentary Committee must return it with
any comments to the Auditor-General.
(4) The Auditor-General must complete the
25 annual plan as soon as practicable after the
passage of the annual appropriation Act for
the year to which the plan relates, having
regard to--
(a) the annual appropriation; and
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(b) any comments received from the
Parliamentary Committee.
(5) Before the beginning of the financial year to
which an annual plan relates, the Auditor-
5 General must--
(a) present the completed plan to the
Parliamentary Committee; and
(b) cause a copy of the completed plan to
be transmitted to each House of the
10 Parliament.
7B. Annual report
(1) As soon as practicable after the end of each
financial year, the Auditor-General must--
(a) prepare a report of the operations of the
15 Victorian Auditor-General's Office
during the financial year that complies
with sub-section (2); and
(b) prepare financial statements for the
financial year that comply with sub-
20 section (3) and give them to the
independent auditor for auditing; and
(c) cause the report of operations and
audited financial statements to be
transmitted to each House of the
25 Parliament.
(2) The report of operations must--
(a) comply with section 48 of the
Financial Management Act 1994 and
directions under that Act that apply to
30 reports of operations of departments,
except to the extent determined by the
Parliamentary Committee under
section 7C; and
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(b) include an account of the
implementation of the annual plan
required under section 7A; and
(c) include the names of any persons to
5 whom, during the financial year, the
Auditor-General has delegated the
power to make a report under section 9;
and
(d) include details of any resolutions of the
10 Parliamentary Committee under
section 7C in respect of the report of
operations and the disallowance of any
such resolutions.
(3) The financial statements must--
15 (a) comply with section 49 of the
Financial Management Act 1994 and
directions under that Act that apply to
financial statements of departments,
except to the extent determined by the
20 Parliamentary Committee under
section 7C; and
(b) include details of any resolutions of the
Parliamentary Committee under
section 7C in respect of the financial
25 statements and the disallowance of any
such resolutions.
7C. Parliamentary Committee may alter
obligations of Auditor-General
(1) The Parliamentary Committee may, by
30 resolution, vary any obligation or
requirement imposed on the Auditor-General
or the Victorian Auditor-General's Office by
or under--
(a) section 7B(2)(a) or (3)(a); or
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(b) the Financial Management Act 1994
or the Public Sector Management and
Employment Act 1998.
(2) The chairman of the Parliamentary
5 Committee must cause a copy of each
resolution under sub-section (1) to be laid
before each House of the Parliament within
6 sitting days of that House after the
resolution is passed.
10 (3) A resolution under sub-section (1) is
disallowed in whole or in part if--
(a) a notice of resolution to disallow the
resolution is given in a House of the
Parliament on or before the 18th sitting
15 day of that House after a copy of the
resolution is laid before that House; and
(b) the resolution to disallow is passed by
that House on or before the 12th sitting
day of that House after the giving of the
20 notice of resolution.
(4) Notice of a resolution to disallow a
resolution under sub-section (1) may be
expressed to apply to the whole or to any
part of the resolution.
25 (5) A resolution to disallow the whole or any
part of a resolution under sub-section (1) has
effect according to its tenor.
(6) If a House of the Parliament is prorogued or
the Legislative Assembly is dissolved--
30 (a) the prorogation or dissolution does not
affect the power of the House to pass a
resolution disallowing a resolution
under sub-section (1); and
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(b) the calculation of sitting days of the
House is to be made as if there had
been no prorogation or dissolution.
(7) The disallowance of a resolution under
5 sub-section (1)--
(a) does not affect the validity of anything
done in accordance with the resolution
by the Auditor-General or the Victorian
Auditor-General's Office before the
10 disallowance takes effect;
(b) does not expose the Auditor-General or
the Victorian Auditor-General's Office
to any liability or sanction for acting in
accordance with the resolution before
15 the disallowance takes effect.
7D. Audit priorities, budgets and expenditure
(1) In performing or exercising his or her
functions or powers, the Auditor-General
must confer with, and have regard to any
20 audit priorities determined by, the
Parliamentary Committee.
(2) The Auditor-General's budget for each
financial year is to be determined in
consultation with the Parliamentary
25 Committee.
(3) Despite anything to the contrary in the
Financial Management Act 1994 or in
regulations or directions under that Act but
subject to any relevant appropriation Act, the
30 Auditor-General may incur any expenditure
or obligations necessary for the performance
of the functions of the Victorian Auditor-
General's Office.
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Division 3--Administration
7E. Staff of Victorian Auditor-General's Office
As many employees as are required for the
performance of the functions of the Victorian
5 Auditor-General's Office are to be employed
under Part 3 of the Public Sector
Management and Employment Act 1998.
7F. Assistance for Auditor-General
The Auditor-General may engage any person
10 or firm under contract to assist in the
performance of any function of the Auditor-
General.
7G. Delegation
(1) The Auditor-General may delegate in writing
15 to any person any function or power of the
Auditor-General other than--
(a) the power to make a report under
section 15, 16 or 16A; or
(b) this power of delegation.
20 (2) The Auditor-General may delegate to a
person who is not employed in the Victorian
Auditor-General's Office the power to make
a report under section 9 on an audit of the
financial statements of an authority only if
25 the net assets disclosed in those financial
statements do not exceed the threshold
amount.
(3) For the purposes of sub-section (2), the
"threshold amount" is--
30 (a) for financial statements in respect of the
financial year, or any part of the
financial year, commencing on 1 July
1999--$1 000 000;
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(b) for financial statements in respect of a
subsequent financial year, or any part
of a subsequent financial year--the
amount determined in accordance with
5 the formula--
A
$1 000 000 ×
B
where--
A is the all groups consumer price
index for Melbourne published by
10 the Australian Statistician in
respect of the March quarter of the
previous financial year;
B is the all groups consumer price
index for Melbourne published by
15 the Australian Statistician in
respect of the quarter ending on
31 March 1999.'.
10. Abolition of Audit Victoria
Part 2A of the Audit Act 1994 is repealed.
20 11. Public sector auditing
(1) Part 2B of the Audit Act 1994 is repealed.
(2) For the heading to Part 3 of the Audit Act 1994
substitute--
"PART 3--PUBLIC SECTOR AUDITS AND
25 REPORTS".
(3) In section 8 of the Audit Act 1994 in sub-section
(1) for "an authorised person" substitute "the
Auditor-General".
(4) In section 8 of the Audit Act 1994, for sub-
30 section (3) substitute--
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s. 12
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"(3) The Auditor-General may audit any report of
operations of an authority under section 45
of the Financial Management Act 1994 to
determine whether any performance
5 indicators in the report of operations--
(a) are relevant to any stated objectives of
the authority; and
(b) are appropriate for the assessment of
the authority's actual performance; and
10 (c) fairly represent the authority's actual
performance.".
12. New section 9 substituted
For section 9 of the Audit Act 1994 substitute--
"9. Report on audit of financial statements
15 (1) The Auditor-General must make a report on
each audit of the financial statements of an
authority to--
(a) the authority; and
(b) the Minister responsible for the
20 authority; and
(c) the Minister administering this section.
(2) The report under sub-section (1) must be
made within 4 weeks after the day on which
the financial statements were received by the
25 Auditor-General for auditing.".
13. Consequential repeal of section 9A
Section 9A of the Audit Act 1994 is repealed.
14. Audit fees
(1) In section 10(1) of the Audit Act 1994 for "under
30 this Act by an authorised person or the Auditor-
General or under any other Act by the Auditor-
General or a person authorised by the Auditor-
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General" substitute "under this or any other Act
by or on behalf of the Auditor-General".
(2) After section 10(2) of the Audit Act 1994
insert--
5 "(3) If an authority disputes the reasonableness of
an amount to be paid by it under
sub-section (1), the dispute is to be referred
to arbitration under the Commercial
Arbitration Act 19841.".
10 15. Confidentiality and auditing standards
(1) In section 12 of the Audit Act 1994--
(a) in sub-section (1) for "or an authorised
person" substitute ", a person authorised by
the Auditor-General under section 11 or a
15 person assisting the Auditor-General";
(b) in sub-section (2)--
(i) omit ", an authorised person";
(ii) omit ", authorised person".
(2) In section 12 of the Audit Act 1994 for
20 sub-section (3) substitute--
"(3) Despite sub-section (2) or any other law to
the contrary, the Auditor-General may
include in a report any information which
has come to his or her knowledge in the
25 course of performing functions under this or
any other Act if the Auditor-General
considers that--
(a) the information is relevant to the
subject matter of the report; and
30 (b) the inclusion of the information in the
report is in the public interest.".
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16. Offences
In section 14 of the Audit Act 1994 after "a
person authorised by the Auditor-General" (where
twice occurring) insert "under section 11".
5 17. Reports by Auditor-General and performance audits
(1) In section 15 of the Audit Act 1994 for
sub-section (1) substitute--
"(1) The Auditor-General may make a report on
any audit conducted by or on behalf of the
10 Auditor-General under this or any other
Act.".
(2) In section 16 of the Audit Act 1994 for
sub-sections (1), (2), (3), (4), (5), (5A), (5B), (5C)
and (5D) substitute--
15 "(1) The Auditor-General may conduct any audit
he or she considers necessary to determine--
(a) whether an authority is achieving its
objectives effectively and doing so
economically and efficiently and in
20 compliance with all relevant Acts; or
(b) whether the operations or activities of
the whole or any part of the Victorian
public sector (whether or not those
operations or activities are being
25 performed by an authority or
authorities) are being performed
effectively, economically and
efficiently and in compliance with all
relevant Acts.
30 (2) Before conducting an audit under this
section, the Auditor-General, in consultation
with the Parliamentary Committee and any
relevant authorities, must prepare a
specification for the audit that sets out the
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particular objectives of the audit and any
particular issues to be addressed.
(3) The Auditor-General must not make a report
of an audit under sub-section (1)(a) unless, at
5 least 28 days before making the report, the
Auditor-General--
(a) has given the authority a summary of
findings and proposed
recommendations; and
10 (b) has, in writing, asked the authority for
submissions or comments before a
specified date, being at least 14 days
after the report is given to the authority.
(4) The Auditor-General must not make a report
15 of an audit under sub-section (1)(b) unless, at
least 28 days before making the report, the
Auditor-General--
(a) has given a summary of findings and
proposed recommendations to--
20 (i) the department head of the
department for which the Minister
administering this section is
responsible; and
(ii) any authority that, in the Auditor-
25 General's opinion, has a special
interest in the report; and
(b) has, in writing, asked the department
head and authority for submissions or
comments before a specified date,
30 being at least 14 days after the report is
given to them.
(5) The Auditor-General must include in the
report of an audit under this section any
submissions or comments received before
35 the specified date from the authority or
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Act No.
department head (as the case requires) or a
summary, in an agreed form, of any such
submissions or comments.
(5A) The Auditor-General, in a report of an audit
5 under this section--
(a) may include any information he or she
thinks desirable in relation to matters
that are the subject of the audit; and
(b) must set out the reasons for opinions
10 expressed in the report; and
(c) may include any recommendations
arising out of the audit that he or she
thinks fit to make.
(5B) The Auditor-General must cause a copy of
15 the report to be transmitted to each House of
the Parliament within 7 sitting days of that
House after making the report.
(5C) An audit under this section must be
conducted in accordance with the
20 performance auditing standards issued for
the time being by the Australian Society of
Certified Practising Accountants and the
Institute of Chartered Accountants in
Australia.".
25 (3) In section 16 of the Audit Act 1994 in sub-section
(6) omit "a person conducting a performance
audit or".
18. New section 16A inserted
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Act No.
After section 16 of the Audit Act 1994 insert--
'16A. Report to Parliament on annual financial
statement
(1) The Auditor-General must make a report on
5 each financial statement prepared under
section 24 of the Financial Management
Act 1994.
(2) The report may include any information and
recommendations the Auditor-General thinks
10 fit--
(a) for the more effective and efficient
management of public resources; and
(b) for the keeping of proper accounts and
records of the transactions relating to
15 public resources.
(3) The Auditor-General must not make a report
under this section unless--
(a) the Auditor-General--
(i) at least 10 days before the report
20 is made, has given a copy of the
report, or a summary of findings
and proposed recommendations,
to the Minister; and
(ii) has, in writing, asked the Minister
25 for submissions or comments
before a specified date, being at
least 7 days after the report is
given to him or her; and
(b) the Auditor-General has included in the
30 report any submissions or comments
received, before the report is made,
from the Minister or a summary, in an
agreed form, of any such submissions
or comments.
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(4) The Auditor-General must cause a copy of
each report under this section to be
transmitted to each House of the Parliament
as soon as practicable after the day on which
5 the financial statement to which the report
relates is laid before that House under
section 27 of the Financial Management
Act 1994 and in any event within 7 sitting
days after that day.
10 (5) If the Auditor-General does not transmit a
copy of a report under this section to a
House of the Parliament within the period
required by sub-section (4), the Auditor-
General must cause a statement of the
15 reasons for the non-compliance to be
transmitted to the House as soon as
practicable thereafter.
(6) In this section, "Minister" means the
Minister who caused the financial statement
20 to be prepared.'.
19. Amendments to Part 5
In the Audit Act 1994--
(a) in section 20(2) omit ", or a person
authorised by the Auditor-General,";
25 (b) in section 20A for paragraphs (c), (d) and (e)
substitute--
"(c) a person engaged under section 7F to
assist the Auditor-General; or
(d) an officer or employee of a person or
30 firm, or a partner of a firm, engaged
under section 7F to assist the Auditor-
General; or
(e) a person to whom functions or powers
have been delegated under
35 section 7G--";
22
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 20
Act No.
(c) in section 20B sub-section (1) is repealed.
20. New section 21A inserted
After the heading to Part 6 of the Audit Act 1994
insert--
5 '21A. Commencement day
In this Part--
"commencement day" means the day on
which section 10 of the Audit
(Amendment) Act 1999 comes into
10 operation.'.
21. New section 22 substituted
For section 22 of the Audit Act 1994
substitute--
"22. Auditor-General
15 Subject to section 94C of the Constitution
Act 1975, the person holding office as
Auditor-General under this Act immediately
before the commencement of section 3 of the
Audit (Amendment) Act 1999 continues to
20 hold office as Auditor-General after that
commencement, for the balance of his or her
term, on the same terms and conditions as
those on which he or she held office before
that commencement, as if he or she had been
25 appointed under section 94A of the
Constitution Act 1975.".
22. New sections 24, 25 and 26 substituted
For sections 24, 25 and 26 of the Audit Act 1994
substitute--
30 '24. Audit Victoria
(1) On the commencement day--
23
541003B.A1-1/12/99
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s. 22
Act No.
(a) Audit Victoria is abolished and the
members of its board of directors go
out of office;
(b) all rights, property and assets that,
5 immediately before that day, were
vested in Audit Victoria are, by force of
this paragraph, vested in the State;
(c) all debts, liabilities and obligations of
Audit Victoria existing immediately
10 before that day become, by force of this
paragraph, debts, liabilities and
obligations of the State;
(d) the Auditor-General, on behalf of the
State, is, by force of this paragraph,
15 substituted as a party to any proceeding
pending in any court or tribunal to
which Audit Victoria was a party
immediately before that day;
(e) the Auditor-General, on behalf of the
20 State, is, by force of this paragraph,
substituted as a party to any
arrangement or contract entered into by
or on behalf of Audit Victoria as a party
and in force immediately before that
25 day;
(f) any reference to Audit Victoria in any
Act (other than this Act) or in any rule,
regulation, order, agreement,
instrument, deed or other document
30 whatever must, so far as it relates to
any period on or after that day and if
not inconsistent with the context or
subject-matter, be construed as a
reference to the Auditor-General.
35 (2) Any audit under this or any other Act that
had been commenced but not completed by
24
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 22
Act No.
Audit Victoria before the commencement
day, may be completed by the Auditor-
General or a person authorised by the
Auditor-General in that behalf and, for that
5 purpose, the Auditor-General or person
authorised has all of the powers that Audit
Victoria had in respect of the audit.
(3) A person is not entitled to any compensation
as a result of ceasing to be a member of the
10 board of directors of Audit Victoria by virtue
of this section.
25. Transfer of Audit Victoria staff
(1) On and from the commencement day, every
person who was an officer or employee of
15 Audit Victoria immediately before that
day--
(a) ceases to be an officer or employee of
Audit Victoria; and
(b) is deemed to be employed in the
20 Victorian Auditor-General's Office
under Part 3 of the Public Sector
Management and Employment Act
1998; and
(c) is entitled to remuneration and other
25 terms and conditions determined by the
Auditor-General to be no less
favourable than those that the person
received or was entitled to receive
immediately before that day as such an
30 officer or employee; and
(d) retains any entitlement to long service
leave, annual leave, sick leave or
maternity leave accrued or accruing to
the person immediately before that day.
25
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 22
Act No.
(2) If an officer or employee referred to in
sub-section (1) was, immediately before the
commencement day, an officer within the
meaning of the State Superannuation Act
5 1988, they continue, subject to that Act, to
be an officer within the meaning of that Act
while employed under Part 3 of the Public
Sector Management and Employment Act
1998.
10 (3) A person is not entitled to any compensation
as a result of the person ceasing to be an
officer or employee of Audit Victoria by
virtue of this section.
26. Authorised persons
15 (1) Any audit under this or any other Act that
had been commenced but not completed by
an authorised person before the
commencement of section 7 of the Audit
(Amendment) Act 1999 may be completed
20 by the authorised person and for that
purpose--
(a) this Act, as in force immediately before
that commencement continues to apply;
(b) in the case of an audit under the
25 Financial Management Act 1994, that
Act, as in force immediately before the
commencement of section 24 of the
Audit (Amendment) Act 1999
continues to apply;
30 (c) in the case of an audit under any other
Act, that Act, as in force immediately
before the commencement of section 26
of the Audit (Amendment) Act 1999
continues to apply.
26
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 22
Act No.
(2) If the appointment of an authorised person
under this Act extended to a period ending
after the commencement of section 7 of the
Audit (Amendment) Act 1999, the person
5 or firm so appointed is deemed to have been
engaged under section 7F to assist in the
performance of the functions of the Auditor-
General until the end of that period.
(3) In this section--
10 "authorised person" means an authorised
person within the meaning of section 3
as in force immediately before the
commencement of section 7 of the
Audit (Amendment) Act 1999, other
15 than Audit Victoria.'.
_______________
27
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 23
Act No.
PART 4--CONSEQUENTIAL REPEAL AND AMENDMENT
OF OTHER ACTS
No. 93/1997. 23. Repeal of Audit (Amendment) Act 1997
The Audit (Amendment) Act 1997 is repealed.
No. 18/1994.
5 24. Financial Management Act 1994
Reprint No. 3
(1) In section 25 of the Financial Management Act
as at
25 March
1994 for paragraph (j) substitute--
1999.
"(j) must be audited by the Auditor-General.".
(2) At the end of section 25 of the Financial
10 Management Act 1994 insert--
"(2) The Minister must cause a copy of each
financial statement under section 24 to be
given to the Auditor-General on or before
20 September next following the financial
15 year to which the statement relates.".
(3) In the Financial Management Act 1994--
(a) section 26 is repealed;
(b) in section 27--
(i) for "annual financial statement"
20 substitute "audited financial
statement";
(ii) omit ", together with a copy of the
Auditor-General's report on that
statement,";
25 (c) in section 45(3) omit 'or an authorised
person within the meaning of paragraph (a)
of the definition of "authorised person" in
section 3 of the Audit Act 1994'.
28
541003B.A1-1/12/99
Audit (Amendment) Act 1999
s. 25
Act No.
(4) After section 45(3) of the Financial Management
Act 1994 insert--
"(3A) A public body or the relevant Minister of a
department must submit the report of
5 operations of the public body or department
(as the case may be) to the Auditor-General
as soon as practicable after it has been
prepared.".
(5) After section 45(4) of the Financial Management
10 Act 1994 insert--
"(5) This section does not apply to the Victorian
Auditor-General's Office2.".
(6) After section 46(3) of the Financial Management
Act 1994 insert--
15 "(4) This section does not apply to the Victorian
Auditor-General's Office3.".
(7) After section 53(2) of the Financial Management
Act 1994 insert--
"(3) This section does not apply to the Victorian
Auditor-General's Office4.".
20
No.
25. Parliamentary Committees Act 1968 7727/1968.
At the end of section 4EB of the Parliamentary Reprint No. 4
as at 28 July
Committees Act 1968 insert-- 1997. Further
amended by
"(2) The Public Accounts and Estimates Nos 93/1997
25 and 46/1998.
Committee also has the functions conferred
on it by or under the Audit Act 1994 and
Part V of the Constitution Act 1975.".
26. Further consequential amendments
An Act specified in the heading to an item in the
30 Schedule is amended as set out in that item.
__________________
29
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Sch.
Act No.
SCHEDULE
Section 26
CONSEQUENTIAL AMENDMENTS
1. Alcoholics and Drug-dependent Persons Act 1968
5 In section 4A(2)(f) omit "or a person authorised by the
Auditor-General".
2. Borrowing and Investment Powers Act 1987
In Schedule 1 omit item 1AAA.
3. Cancer Act 1958
10 In section 29(3) omit "or a person authorised by the
Auditor-General,".
4. Cinemedia Corporation Act 1997
4.1 In section 9--
(a) in sub-section (1) omit "or a person authorised by the
15 Auditor-General";
(b) in sub-section (4)(a) omit "and each person
authorised by the Auditor-General".
4.2 In section 9(5) for "each person authorised by the Auditor-
General" substitute "any person assisting the Auditor-
20 General".
5. Club Keno Act 1993
In section 11--
(a) in sub-section (1) omit "or a person authorised by the
Auditor-General";
25 (b) in sub-section (2) omit "and each person authorised
by the Auditor-General";
(c) in sub-section (3)--
(i) for "each person authorised by the Auditor-
General" substitute "any person assisting the
30 Auditor-General";
(ii) in paragraph (b) omit "or person".
30
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Sch.
Act No.
6. Co-operatives Act 1996
In section 451(4) for paragraph (d) substitute--
"(d) the Auditor-General;".
7. Co-operative Housing Societies Act 1958
5 In section 56(7)--
(a) omit ", or a person authorised by the Auditor-
General,";
(b) in paragraph (a) omit "and each person authorised by
the Auditor-General".
10 8. Dairy Industry Act 1992
In section 21--
(a) in sub-section (7) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (10)(a) and (11) for "each person
15 authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
9. Deakin University Act 1974
In section 34A--
(a) in sub-section (8) omit "or a person authorised by the
20 Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
10. Education Act 1958
25 In section 15F(1) for "each person authorised by the
Auditor-General" substitute "any person assisting the
Auditor-General".
11. Financial Sector Reform (Victoria) Act 1999
In section 33(1) omit "or a person authorised by the
30 Auditor-General".
12. Forests Act 1958
In section 50(10)(b)--
(a) omit "or a person authorised by the Auditor-General";
31
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Sch.
Act No.
(b) in sub-paragraph (i) for "each person authorised by
the Auditor-General" substitute "any person assisting
the Auditor-General".
13. Gaming Machine Control Act 1991
5 In section 134--
(a) in sub-section (1) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (2) and (3) for "each person
authorised by the Auditor-General" substitute "any
10 person assisting the Auditor-General".
14. La Trobe University Act 1964
In section 37A--
(a) in sub-section (6) omit "or a person authorised by the
Auditor-General";
15 (b) in sub-sections (9)(a) and (10) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
15. Local Government Act 1989
In section 126(7) for "section 9A" substitute "section 9".
20 16. Melbourne University Act 1958
In section 40A--
(a) in sub-section (6) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (9)(a) and (10) for "each person
25 authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
17. Monash University Act 1958
In section 35B--
(a) in sub-section (8) omit "or a person authorised by the
30 Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
32
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Sch.
Act No.
18. Murray Valley Citrus Marketing Act 1989
In section 31--
(a) in sub-section (4) omit "or a person authorised by the
Auditor-General";
5 (b) in sub-sections (7)(a) and (8) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
19. Pharmacists Act 1974
In section 5C--
10 (a) in sub-section (2) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (3) and (4) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
15 20. Royal Melbourne Institute of Technology Act 1992
In section 39--
(a) in sub-section (8) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
20 authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
21. Swinburne University of Technology Act 1992
In section 44--
(a) in sub-section (8) omit "or a person authorised by the
25 Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
22. Tattersall Consultations Act 1958
30 In section 8D--
(a) in sub-section (1) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (2) and (3) for "each person
authorised by the Auditor-General" substitute "any
35 person assisting the Auditor-General".
23. Taxation Administration Act 1997
33
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Sch.
Act No.
In section 92(e) for sub-paragraph (v) substitute--
"(v) the Auditor-General;".
24. University of Ballarat Act 1993
In section 37--
5 (a) in sub-section (8) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
10 25. Victoria University of Technology Act 1990
In section 42--
(a) in sub-section (8) omit "or a person authorised by the
Auditor-General";
(b) in sub-sections (11)(a) and (12) for "each person
15 authorised by the Auditor-General" substitute "any
person assisting the Auditor-General".
26. Vocational Education and Training Act 1990
In section 10(7) omit ", or a person authorised by the
Auditor-General".
20
34
541003B.A1-1/12/99
Audit (Amendment) Act 1999
Notes
Act No.
NOTES
1
Section 14(2): Section 3(4) of the Commercial Arbitration Act 1984
provides for the application of that Act to disputes that are referred by
another Act to arbitration under that Act.
2
Section 24(4): The requirements for the report of operations and financial
statements of the Victorian Auditor-General's Office are contained in
section 7B of the Audit Act 1994.
3
Section 24(5): See note 1.
4
Section 24(6): See note 1.
By Authority. Government Printer for the State of Victoria.
35
541003B.A1-1/12/99
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