In this Division, a
"relevant entity" is an entity that--
(a) receives money or other resources, whether directly or indirectly, from or on behalf of a council for a particular purpose (a
"local government purpose" ), and
(b) either--(i) agrees to use the money or other resources in achieving the local government purpose, or(ii) has entered into a contract that relates to the local government purpose, and
(c) cannot be the subject of an audit conducted under another provision of this Act.