Western Australian Consolidated Acts Western Australian Consolidated Acts (1) If an agency
performs any of its functions in one or more of the following
ways —
(a) in
partnership or jointly with another person or body;
(b)
through the instrumentality of another person or body;
(c) by
means of a trust,
the accountable
authority of the agency must give written notice of that fact to the Auditor
General, and the person, body or trust is referred to as a related entity of
the agency.
(2) The Auditor
General may audit the accounts and financial statements of a related entity of
an agency to the extent that they relate to functions that are being performed
by the related entity —
(a) on
behalf of the agency; or
(b) in
partnership or jointly with the agency; or
(c) as
the delegate or agent of the agency.
(3)
Subsection (2) does not limit the operation of section 16(3).