Victorian Consolidated Legislation

AUDIT ACT 1994

No. 2 of 1994
Version incorporating amendments as at 7 September 2007

TABLE OF PROVISIONS

           Section Page

   PART 1-PRELIMINARY

   1.      Purposes
   2.      Commencement
   3.      Definitions
   3A.     Objectives

   PART 2-AUDITOR-GENERAL

           Division 1-Acting Auditor-General and Deputy Auditor-General

           4-5. Repealed
   6.      Acting appointment
   7.      Deputy Auditor-General

           Division 2-Accountability and reporting

   7A.     Auditor-General's annual plan
   7B.     Annual report
   7C.     Parliamentary Committee may alter obligations of
           Auditor-General
   7D.     Audit priorities, budgets and expenditure

           Division 3-Administration

   7E.     Staff of Victorian Auditor-General's Office
   7F.     Assistance for Auditor-General
   7G.     Delegation
   7H.     State indemnity
           PARTS 2A, 2B-Repealed
           7I-7V. Repealed

   PART 3-PUBLIC SECTOR AUDITS AND REPORTS

   8.      Audit of authorities
   9.      Audit opinions on financial statements
   9A.     Audit opinion on annual financial report of the State
   10.     Audit fees
   11.     Power to call for persons and documents
   12.     Access to information
   13.     Auditing standards
   14.     Offences
   15.     Performance audits
   16.     Audit reports to Parliament
   16A.    Reports to Parliament on annual financial report of the State
   16AB.   Transmission of reports to Parliament

   PART 3A-REVIEW OF ESTIMATED FINANCIAL STATEMENTS

   16B.    Review and report to Parliament on estimated financial statements

   PART 3B-FURTHER FUNCTIONS AND POWERS OF AUDITOR-GENERAL

   16C.    Audits in relation to financial benefits given by the State or authorities
   16D.    Acting as auditor under the Corporations Act
   16E.    Other auditing services for authorities
   16F.    Information to public officials during course of audit
   16G.    Other financial audits

   PART 4-AUDIT OF VICTORIAN AUDITOR-GENERAL'S OFFICE

   17.     Independent auditor to audit Victorian Auditor-General's
           Office
   18.     Report of independent auditor
   19.     Performance audit of Auditor-General and Victorian
           Auditor-General's Office

   PART 5-GENERAL

   20.     Repealed
   20A.    Improper use of information
   20B.    Exemption from Freedom of Information Act 1982.
   21.     Regulations

   PART 6-TRANSITIONAL PROVISIONS

   21A.    Commencement day
   22.     Auditor-General
   23.     Deputy Auditor-General
   24.     Audit Victoria
   25.     Transfer of Audit Victoria staff
   26.     Authorised persons
   27.     Annual financial statement
   28.     Authorities

   PART 7-Repealed
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           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details