38ADefinitions

38A Definitions

38A Definitions

In this Division—

audit includes examination and inspection.

auditable entity does not include a local council.

governing body—see section 38B.

performance audit—see section 38EA(1).

related relevant entity, for an auditable entity, means an entity that is a relevant entity because it receives money or other resources, whether directly or indirectly, from or on behalf of the auditable entity for a State purpose.

relevant activities, of a relevant entity—

(a) means the activities of the relevant entity that relate to achieving the State purpose, but

(b) does not include—

(i) the provision of goods and services by the relevant entity to an auditable entity for the direct and exclusive use, or direct and exclusive benefit, of the auditable entity, or

(ii) an arrangement of a class prescribed by the regulations.

relevant entity—see section 38C.

State purpose—see section 38C(a).

s 38A: Ins 1991 No 88, Sch 1 (1). Am 1993 No 108, Sch 2; 2001 No 90, Sch 1 [6]; 2005 No 98, Sch 1.17 [13]; 2018 No 70, Sch 2[12]. Subst 2022 No 75, Sch 1[1].