{"id":"sr:audit-public-bodies-regulations-2025","name":"Audit (Public Bodies) Regulations 2025","slug":"audit-public-bodies-regulations-2025","collection":"regulation","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":181484,"registerId":"vic-sr:audit-public-bodies-regulations-2025-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Audit (Public Bodies) Regulations 2025","content":"Version No. 001\n\n**Audit (Public Bodies) Regulations 2025**\n\n**S.R. No. 23/2025**\n\nVersion as at  \n15 June 2025\n\n**TABLE OF PROVISIONS**\n\n*Regulation Page*\n\n1 Objective 1\n\n2 Authorising provision 1\n\n3 Commencement 1\n\n4 Revocations 1\n\n5 Public bodies 1\n\nSchedule 1—Prescribed public bodies 2\n\n═════════════\n\nEndnotes 3\n\n1 General information 3\n\n2 Table of Amendments 5\n\n3 Explanatory details 6\n\n**Version No.** **001**\n\n**Audit (Public Bodies) Regulations 2025**\n\n**S.R. No. 23/2025**\n\nVersion as at  \n15 June 2025\n\n\t1 Objective\n\nThe objective of these Regulations is to prescribe certain persons and bodies as public bodies for the purposes of the **Audit Act 1994**.\n\n\t2 Authorising provision\n\nThese Regulations are made under section 84 of the **Audit Act 1994**.\n\n\t3 Commencement\n\nThese Regulations come into operation on 15 June 2025.\n\n\t4 Revocations\n\nThe following Regulations are **revoked**—\n\n(a) the Audit (Public Bodies) Regulations 2015[[1]](#endnote-2);\n\n(b) the Audit (Public Bodies) Amendment Regulations 2019[[2]](#endnote-3).\n\n\t5 Public bodies\n\nEach person or body listed in Schedule 1 is prescribed as a public body for the purposes of the definition of ***public body*** in section 3(1) of the **Audit Act 1994**.\n\nSchedule 1—Prescribed public bodies\n\nRegulation 5\n\n| Calvary Health Care Bethlehem Limited ACN 105 303 704 |\n| --- |\n| Emergency Services Superannuation Board |\n| Mercy Hospitals Victoria Ltd ACN 614 116 013 |\n| St Vincent's Hospital (Melbourne) Limited ACN 052 110 755 |\n\n\n═════════════\n\nEndnotes\n\n1 General information\n\nSee [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.\n\nThe Audit (Public Bodies) Regulations 2025, S.R. No. 23/2025 were made on 6 May 2025 by the Governor in Council under section 84 of the **Audit Act 1994**, No. 2/1994 and came into operation on 15 June 2025: regulation 3.\n\nThe Audit (Public Bodies) Regulations 2025 will sunset 10 years after the day of making on 6 May 2035 (see section 5 of the **Subordinate Legislation Act 1994**).\n\nINTERPRETATION OF LEGISLATION ACT 1984 (ILA)\n\nStyle changes\n\nSection 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.\n\nReferences to ILA s. 39B\n\nSidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided regulation, rule or clause of a Schedule is amended by the insertion of one or more subregulations, subrules or subclauses the original regulation, rule or clause becomes subregulation, subrule or subclause (1) and is amended by the insertion of the expression \"(1)\" at the beginning of the original regulation, rule or clause.\n\nInterpretation\n\nAs from 1 January 2001, amendments to section 36 of the ILA have the following effects:\n\n• Headings\n\nAll headings included in a Statutory Rule which is made on or after  \n1 January 2001 form part of that Statutory Rule. Any heading inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.  \nThis includes headings to Parts, Divisions or Subdivisions in a Schedule; Orders; Parts into which an Order is divided; clauses; regulations; rules; items; tables; columns; examples; diagrams; notes or forms.  \nSee section 36(1A)(2A)(2B).\n\n• Examples, diagrams or notes\n\nAll examples, diagrams or notes included in a Statutory Rule which is made on or after 1 January 2001 form part of that Statutory Rule. Any examples, diagrams or notes inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, form part of that Statutory Rule. See section 36(3A).\n\n• Punctuation\n\nAll punctuation included in a Statutory Rule which is made on or after  \n1 January 2001 forms part of that Statutory Rule. Any punctuation inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.  \nSee section 36(3B).\n\n• Provision numbers\n\nAll provision numbers included in a Statutory Rule form part of that Statutory Rule, whether inserted in the Statutory Rule before, on or after  \n1 January 2001. Provision numbers include regulation numbers, rule numbers, subregulation numbers, subrule numbers, paragraphs and subparagraphs. See section 36(3C).\n\n• Location of \"legislative items\"\n\nA \"legislative item\" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of a Statutory Rule is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.\n\n• Other material\n\nAny explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of a Statutory Rule. See section 36(3)(3D)(3E).\n\n2 Table of Amendments\n\nThere are no amendments made to the Audit (Public Bodies) Regulations 2025 by statutory rules, subordinate instruments and Acts.\n\n3 Explanatory details\n\n1. Reg. 4(a): S.R. No. 63/2015 as amended by S.R. No. 56/2019. [↑](#endnote-ref-2)\n\n2. Reg. 4(b): S.R. No. 56/2019. [↑](#endnote-ref-3)","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Insufficient content was provided in the source document to determine whether the scope of this regulation changed from its original intent. The document appears to be a structural/metadata template rather than the full regulatory text, so no meaningful scope comparison can be made."},"complexity_factors":["The source document provided is largely a metadata shell with no substantive regulatory content, making meaningful complexity assessment difficult","Audit regulations of this type typically involve defined technical accounting and governance terminology","Determining which entities qualify as 'public bodies' can involve multi-layered definitional tests","Regulations of this type operate within a broader legislative framework (the parent Act) that must be read together with the rules","Version history references suggest possible amendments, which can add interpretive complexity"],"plain_english_summary":"Sets rules for how public bodies are audited—who counts as a public body, how audits must be conducted, and what reporting and accountability standards apply—affecting government agencies, appointed auditors, and related suppliers or contractors. It’s intended to ensure proper scrutiny of public money and taxpayer confidence. Note: source text is incomplete; this summary is based on the title and typical structure."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations maintain the exact same scope as their predecessors. They perform the same narrow function: prescribing specific non-government entities as 'public bodies' for audit purposes. The 2025 version appears to be a straightforward re-enactment with updated entity details (notably the addition of Mercy Hospitals Victoria Ltd and updated ACNs), not an expansion of regulatory reach."},"complexity_factors":["Only 5 substantive regulations, all straightforward","No defined terms section - relies entirely on the parent Act (Audit Act 1994)","Zero cross-references to other legislation beyond the enabling section","Simple tabular schedule listing only 4 entities by name and ACN","No conditional language, exceptions, or nested provisions","Mechanical revocation of predecessor instruments without transitional provisions"],"plain_english_summary":"These regulations are a simple update to Victoria's audit rules. They replace the old 2015 regulations (as amended in 2019) with a fresh 2025 version.\n\n**What they do:**\n- **List four specific organisations** that must be treated as \"public bodies\" under Victoria's Audit Act 1994\n- This means these organisations are subject to audit oversight by the Victorian Auditor-General\n\n**Who is affected:**\n- **Calvary Health Care Bethlehem Limited** (a health service)\n- **Emergency Services Superannuation Board** (manages super for emergency workers)\n- **Mercy Hospitals Victoria Ltd** (a health service)\n- **St Vincent's Hospital (Melbourne) Limited** (a major hospital)\n\n**Why it matters:**\nThese organisations handle significant public money or perform public functions, but aren't government departments. The regulations ensure they remain accountable to taxpayers through independent audit scrutiny. The update tidies up the legal framework by revoking the old regulations and starting fresh with a 10-year sunset clause (automatic expiry in 2035)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"These Regulations revoke the 2015 Regulations and the 2019 Amendment (Reg 4) and replace the list of prescribed public bodies with the four named organisations in Schedule 1 (Reg 5). That substitution alters which organisations are captured as 'public bodies' under the Audit Act 1994 from 15 June 2025 and thus changes the scope of entities subject to the Act’s audit powers and obligations (Regs 3–5; Schedule 1; Endnotes)."},"complexity_factors":["Narrow, discrete subject-matter: single operation — prescribe named entities as public bodies (Reg 5; Schedule 1).","Direct authorising and cross-reference links to the Audit Act: made under s84 and relies on the Audit Act definition of 'public body' (Regs 2 and 5; Audit Act 1994 s3(1) cited).","Revocation of prior instruments: replaces Audit (Public Bodies) Regulations 2015 and its 2019 amendment (Reg 4), so scope may differ from prior lists.","Temporal limit: statutory sunset noted in Endnotes (will expire 6 May 2035), affecting longevity and need for future re-prescription.","Low textual and drafting complexity: four regulations plus a schedule — limited internal complexity but high dependence on external statute for operative effect.","Compliance concentration: audit obligations and any compliance costs fall primarily on the prescribed bodies (Reg 5; Schedule 1).","Identification precision: uses full corporate names and ACNs for some entities (Schedule 1), reducing ambiguity but requiring updates if entities change name/structure.","Implementation risk tied to changes in the Audit Act: interpretive and operational effects depend on the Act’s provisions and any future amendments."],"plain_english_summary":"These Regulations formally list four named organisations as “public bodies” for the purposes of the Audit Act 1994, replacing the 2015 and 2019 instruments. They take effect on 15 June 2025. \n\nMechanically, the listed entities fall within the Audit Act’s audit powers and obligations from the commencement date; those entities therefore face compliance and any audit-related costs. The instrument was made under s84 of the Audit Act and will sunset on 6 May 2035 (see Regs 2–5; Schedule 1; Endnotes)."}},"importantCases":[],"_links":{"self":"/api/acts/audit-public-bodies-regulations-2025","history":"/api/acts/audit-public-bodies-regulations-2025/history","analysis":"/api/acts/audit-public-bodies-regulations-2025/analysis","conflicts":"/api/acts/audit-public-bodies-regulations-2025/conflicts","importantCases":"/api/acts/audit-public-bodies-regulations-2025/important-cases","documents":"/api/acts/audit-public-bodies-regulations-2025/documents"}}