Audit Act 2008
4Interpretation
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4 Interpretation
(1) In this Act, unless the contrary intention appears –
accountable authority means the person or body determined under section 14 or 15 , as the case may require;
accounts means –
(a) records, however compiled, recorded or stored, of transactions in respect of money or other property expressed in monetary units or, in the case of property, expressed in monetary units or other units of measurement; and
(b) books, documents, writing, monetary forms, abstracts, vouchers and other records of any kind from which records mentioned in paragraph (a) have been compiled;
[Section 4 Subsection (1) amended by No. 38 of 2013, s. 4, Applied:21 Oct 2013] administrative services includes services relating to financial matters, human resource matters, information and communication technology matters and other similar matters;
[Section 4 Subsection (1) amended by No. 4 of 2017, Sched. 1, Applied:01 Jul 2019]
[Section 4 Subsection (1) amended by No. 4 of 2017, Sched. 1, Applied:01 Jul 2019] agency means an Agency specified in Part 1 or 2 of Schedule 1 to the Financial Management Act 2016 ;
the appropriate Minister, in relation to a State entity, means the Minister for the time being responsible for the administration of that State entity or the Minister who for the time being is able to exercise control over a State entity by virtue of ownership, solely or jointly, of shares or of other instruments of ownership of the State entity on behalf of the Crown;