S. 3(1) def. of additional auditing and assurance standards inserted by No. 12/2019 s. 5(2).
additional auditing and assurance standards means standards made or formulated by a body performing comparable functions to the Auditing and Assurance Standards Board, as in force from time to time;
S. 3(1) def. of annual financial report inserted by No. 36/2003 s. 3(1).
annual financial report means the report prepared under section 24 of the Financial Management Act 1994 for a financial year;
S. 3(1) def. of associated entity inserted by No. 30/2016 s. 91, amended by No. 12/2019 s. 5(1)(a).
associated entity means any person or body that provides services or performs functions for, or on behalf of, a public body, or on behalf of the State, for which a public body is responsible, and without limiting the generality of this definition includes—
(a) a contracted service provider or sub‑contractor of the public body;
(b) an agent or delegate of the public body;
(c) the holder of a concession granted by the public body;
(d) a trustee of the public body;
(e) a person or body that has entered into—
(i) a partnership; or
(ii) an arrangement for sharing of profits; or
(iii) a union of interest; or
(iv) a co-operative arrangement; or
(v) a joint venture; or
(vi) a reciprocal concession—
with the public body;
(f) a third party contractor;
S. 3(1) def. of assurance review inserted by No. 12/2019 s. 5(2).
assurance review has the same meaning as a limited assurance engagement within the meaning of the auditing and assurance standards;
audit includes examination and inspection;
S. 3(1) def. of auditing and assurance standards inserted by No. 12/2019 s. 5(2).
auditing and assurance standards means the standards made by the Auditing and Assurance Standards Board under section 336 of the Corporations Act or formulated by the Board under section 227B of the ASIC Act, as in force from time to time;
S. 3(1) def. of Auditing and Assurance Standards Board inserted by No. 12/2019 s. 5(2).
Auditing and Assurance Standards Board means the Auditing and Assurance Standards Board established under section 227A of the ASIC Act;
S. 3(1) def. of Auditor-General inserted by No. 53/1999 s. 7(a).
Auditor-General means the Auditor-General appointed under section 94A of the Constitution Act 1975;
S. 3(1) def. of Audit Victoria inserted by No. 93/1997 s. 5, repealed by No. 53/1999 s. 7(b).
S. 3(1) def. of authorised person inserted by No. 93/1997 s. 5, repealed by No. 53/1999 s. 7(b),
new def. of authorised person inserted by No. 12/2019 s. 5(2).
authorised person means any of the following who are authorised by the Auditor-General under section 29—
(a) a Deputy Auditor-General;
(b) a person acting in the office of Deputy Auditor-General;
(c) a senior VAGO officer;
S. 3(1) def. of authority amended by No. 36/2003 s. 3(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of Board inserted by No. 93/1997
s. 5, repealed by No. 53/1999 s. 7(b).
S. 3(1) def. of business day inserted by No. 36/2003 s. 3(1).
business day means a day other than a Saturday, a Sunday or a public holiday appointed under the Public Holidays Act 1993;
S. 3(1) def. of Chief Examiner inserted by No. 82/2012 s. 184(2).
Chief Examiner means the Chief Examiner appointed under Part 3 of the Major Crime (Investigative Powers) Act 2004;
S. 3(1) def. of compulsory appearance inserted by No. 82/2012 s. 184(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of control inserted by No. 36/2003 s. 3(1).
control, in relation to an entity or company, has the same meaning as in the accounting standard that applies for the purpose of deciding whether a company has to prepare consolidated financial statements under the Corporations Act;
S. 3(1) def. of corrupt conduct inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(a).
corrupt conduct has the meaning given in section 4 of the Independent Broad-based Anti-corruption Commission Act 2011;
S. 3(1) def. of department amended by Nos 46/1998
s. 7(Sch. 1), 108/2004 s. 117(1) (Sch. 3 item 17.1(a)).
department has the same meaning as in section 4 of the Public Administration Act 2004;
S. 3(1) def. of Department Head inserted by No. 12/2019 s. 5(2).
Department Head has the same meaning as in section 4(1) of the Public Administration Act 2004;
S. 3(1) def. of director inserted by No. 93/1997 s. 5, repealed by No. 53/1999 s. 7(b).
S. 3(1) def. of domestic partner inserted by No. 82/2012 s. 184(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of draft specification inserted by No. 12/2019 s. 5(2).
draft specification means—
(a) in relation to a performance audit conducted under section 14 or 15, a specification prepared for the purpose of consultation under section 17; and
(b) in relation to a performance audit of the Auditor-General or the Victorian Auditor-General's Office under section 82, a specification prepared for the purpose of consultation with the Auditor-General under section 82(7);
S. 3(1) def. of entity inserted by No. 36/2003 s. 3(1), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of entry notice inserted by No. 12/2019 s. 5(2).
entry notice means a notice served under section 44;
S. 3(1) def. of estimated financial statements inserted by No. 36/2003 s. 3(1).
estimated financial statements means estimated financial statements prepared under section 23H of the Financial Management Act 1994;
S. 3(1) def. of Examiner inserted by No. 82/2012 s. 184(2).
Examiner means an Examiner appointed under Part 3 of the Major Crime (Investigative Powers) Act 2004;
S. 3(1) def. of exempt entity inserted by No. 12/2019 s. 5(2).
exempt entity means—
(a) a department of the Parliament; or
(b) a court; or
(c) any other prescribed entity;
S. 3(1) def. of final specification inserted by No. 12/2019 s. 5(2).
final specification means—
(a) in relation to a performance audit conducted under section 14 or 15, a specification finalised under section 17(3); and
(b) in relation to a performance audit of the Auditor-General or the Victorian Auditor-General's Office under section 82, a specification finalised under section 82(8);
S. 3(1) def. of IBAC inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(b).
IBAC means the Independent Broad-based Anti‑corruption Commission established under section 12 of the Independent Broad‑based Anti-corruption Commission Act 2011;
S. 3(1) def. of IBAC personnel inserted by No. 82/2012 s. 184(2), amended by No. 31/2024 s. 113(Sch. 1 item 2.1(b)).
IBAC personnel has the meaning given in section 3(1) of the Integrity Oversight Victoria Act 2011;
S. 3(1) def. of independent auditor amended by No. 36/2003 s. 3(3), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of independent financial auditor inserted by No. 12/2019 s. 5(2).
independent financial auditor means a person appointed under section 79;
S. 3(1) def. of independent performance auditor inserted by No. 12/2019 s. 5(2).
independent performance auditor means a person appointed under section 82 to audit the Auditor-General and the Victorian Auditor-General's Office;
S. 3(1) def. of information gathering notice inserted by No. 12/2019 s. 5(2).
information gathering notice means a notice served under section 30;
S. 3(1) def. of insolvent under adminis-tration inserted by No. 93/1997
s. 5, repealed by No. 53/1999 s. 7(b).
S. 3(1) def. of Inspector inserted by No. 82/2012 s. 184(2), amended by No. 82/2012 s. 305(c), repealed by No. 31/2024 s. 113(Sch. 1 item 2.1(d)).
S. 3(1) def. of Integrity Oversight Victoria inserted by No. 31/2024 s. 113(Sch. 1 item 2.1(a)).
Integrity Oversight Victoria has the same meaning as in the Integrity Oversight Victoria Act 2011;
S. 3(1) def. of legal practitioner inserted by No. 82/2012 s. 184(2), amended by No. 12/2019 s. 5(1)(c).
legal practitioner means an Australian legal practitioner;
S. 3(1) def. of Ombudsman officer inserted by No. 82/2012 s. 184(2).
Ombudsman officer has the meaning given in section 2(1) of the Ombudsman Act 1973;
S. 3(1) def. of Parliamentary Committee inserted by No. 93/1997
s. 5, amended by No. 110/2003 s. 54.
Parliamentary Committee means the Public Accounts and Estimates Committee under the Parliamentary Committees Act 2003;
S. 3(1) def. of performance audit inserted by No. 36/2003 s. 3(1), amended by No. 12/2019 s. 5(1)(d).
performance audit means—
(a) in relation to the Auditor-General or the Victorian Auditor-General's Office, an audit conducted under section 82;
(b) in any other case, an audit conducted under section 14 or 15;
S. 3(1) def. of presiding officer inserted by No. 82/2012 s. 184(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of public body amended by Nos 33/1995 s. 4(1), 43/1995 s. 11, substituted by No. 12/2019 s. 5(1)(e), amended by No. 9/2020 s. 390(Sch. 1 item 6).
public body means any of the following but does not include an exempt entity—
(a) a public sector body within the meaning of section 4(1) of the Public Administration Act 2004;
(b) a corporate body, or an unincorporated body, established for a public purpose by or under an Act, the Governor in Council or a Minister, including a university within the meaning of section 1.1.3(1) of the Education and Training Reform Act 2006;
(c) an entity of which the State or another public body has sole or joint control;
(d) a Council within the meaning of the Local Government Act 2020;
(e) a State owned enterprise within the meaning of the State Owned Enterprises Act 1992;
(f) a trust body within the meaning of the Financial Management Act 1994;
(g) a trustee of a trust in which the State is the principal beneficiary;
(h) a trustee of a trust in which a Council is the principal beneficiary or several Councils are the principal beneficiaries;
(i) a regional library under section 196 of the Local Government Act 1989 as in force immediately before the commencement of section 362 of the Local Government Act 2020;
(j) a registered community health centre within the meaning of the Health Services Act 1988;
(k) a body that provides aged care services that is registered under the Health Services Act 1988;
(l) any other entity prescribed for the purposes of this definition;
S. 3(1) def. of Public Interest Monitor inserted by No. 82/2012 s. 184(2).
Public Interest Monitor has the meaning given in section 4 of the Public Interest Monitor Act 2011;
S. 3(1) def. of public money repealed by No. 53/1999 s. 7(b).
S. 3(1) def. of public purpose audit arrangement inserted by No. 12/2019 s. 5(2).
public purpose audit arrangement means an arrangement entered into by the Auditor‑General with an entity that is not a public body under section 24;
S. 3(1) def. of registered company auditor inserted by No. 82/2012 s. 184(2).
registered company auditor has the same meaning as in the Corporations Act;
S. 3(1) def. of senior VAGO officer inserted by No. 12/2019 s. 5(2).
senior VAGO officer means a person who holds a prescribed position or is a member of a class of prescribed positions;
S. 3(1) def. of spouse inserted by No. 82/2012 s. 184(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(1) def. of third party contractor inserted by No. 30/2016 s. 91.
third party contractor means a person or body that—
(a) enters into a contract with another associated entity or a contractor to another associated entity; or
(b) enters into a subcontract in a chain of contracts in which the primary contract is with another associated entity or a contractor to another associated entity;
S. 3(1) def. of VAGO officer inserted by No. 82/2012 s. 184(2), amended by No. 12/2019 s. 5(1)(f).
VAGO officer means any of the following—
(a) the Auditor-General;
(b) the Deputy Auditor-General;
(c) a person appointed to act in the office of Auditor-General or Deputy Auditor‑General;
(d) an employee referred to in section 7E;
(e) a person or firm engaged under section 7F;
(f) an officer or employee of a person, or a partner or employee of a firm, engaged under section 7F;
(g) a registered company auditor to whom the Auditor-General has delegated a function or power under section 7G;
(h) an authorised person within the meaning of Part 7;
S. 3(1) def. of VAGO premises inserted by No. 82/2012 s. 184(2), amended by No. 12/2019 s. 5(1)(g).
VAGO premises means any premises or part of premises occupied by the Victorian Auditor‑General's Office, other than residential premises;
S. 3(1) def. of Victorian Auditor-General's Office amended by No. 46/1998
s. 7(Sch. 1), substituted by No. 108/2004 s. 117(1) (Sch. 3 item 17.1(b)), amended by Nos 82/2012 s. 184(1), 31/2024 s. 113(Sch. 1 item 2.1(c)).
Victorian Auditor-General's Office means the office in respect of which the Auditor‑General has the functions of public service body Head under section 16 of the Public Administration Act 2004.
S. 3(1) def. of Victorian Inspectorate inserted by No. 82/2012 s. 184(2), repealed by No. 31/2024 s. 113(Sch. 1 item 2.1(d)).
S. 3(1) def. of Victorian Inspectorate Officer inserted by No. 82/2012 s. 184(2), amended by No. 12/2019 s. 5(1)(h), repealed by No. 31/2024 s. 113(Sch. 1 item 2.1(d)).
S. 3(1) def. of voluntary appearance inserted by No. 82/2012 s. 184(2), repealed by No. 12/2019 s. 5(1)(b).
S. 3(2) inserted by No. 82/2012 s. 184(3), repealed by No. 12/2019 s. 5(3).
Note to s. 3 inserted by No. 12/2019 s. 5(4).
The Electronic Transactions (Victoria) Act 2000 applies to the preparation and provision of reports, specifications, audit opinions and other documents under this Act.
S. 3A
inserted by No. 93/1997 s. 6, substituted by No. 36/2003 s. 4.