(b) for a university or any of its controlled entities—the accountable authority for the university or its controlled entities within the meaning of the Government Sector Finance Act 2018, or
(c) for any other entity—the person who is the chief executive officer (however described) of the entity or otherwise responsible for the entity’s day to day management or any other person prescribed by the regulations.
(i) the financial reports or statements of which are subject to audit by the Auditor-General under this Act, the Government Sector Finance Act 2018 or any other Act, or
(ii) that is prescribed by the regulations to be an auditable entity.
auditor means a person appointed to be an auditor pursuant to section 35.
Australian Auditing Standards means the standards issued by the Auditing and Assurance Standards Board, as in force from time to time.
(a) any instrument ordering or authorising the payment of money if it is an instrument of a kind that may be lodged with an authorised deposit-taking institution for the purpose of enabling it to collect money so payable and credit that money to a banking account with it, and
(b) a bill of exchange, postal order, money order and promissory note.
prescribed requirements, in relation to a GSF agency, means—
(b) for a university or any of its controlled entities (within the meaning of the Government Sector Finance Act 2018)—the Minister administering the Act under which the university is established, or
(c) for any other entity—the Minister having the administration of the Act by or under which the entity is appointed, constituted or regulated or any other Minister that is prescribed by the regulations.