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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Audit Amendment Bill 2017
TABLE OF PROVISIONS
Clause Page
Part 1--Preliminary 1
1 Purposes 1
2 Commencement 2
3 Principal Act 2
Part 2--Principal Act amended 3
4 Purposes amended 3
5 Definitions 3
6 Objectives 8
7 Section 3B amended 9
8 New section 3C inserted 9
9 Parts 2, 3, 3A, 3B, 4, 4A, 5, and 6 substituted 10
Part 3--Consequential amendments to other Acts 89
Division 1--Victorian Inspectorate Act 2011 89
10 Definitions 89
11 Functions of the Victorian Inspectorate 89
12 Coercive questioning 89
13 Complaints 90
14 Own motion investigation 90
15 Conduct of investigation 90
16 Legal representation of witnesses and other persons 90
17 Advice to a complainant 90
18 Matters to be included in annual report 91
Division 2--Other consequential amendments 91
19 Health (Commonwealth State Funding Arrangements) Act 2012 91
20 Health Services Act 1988 91
21 Independent Broad-based Anti-corruption Commission
Act 2011 91
22 Mental Health Act 2014 91
23 Parliamentary Committees Act 2003 92
24 Public Health and Wellbeing Act 2008 92
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Clause Page
Part 4--Repeal of amending Act 93
25 Repeal of amending Act 93
═════════════
Endnotes 94
1 General information 94
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PARLIAMENT OF VICTORIA
Introduced in the Assembly
Audit Amendment Bill 2017
A Bill for an Act to re-enact with amendments certain provisions
of the Audit Act 1994 and to extend and modernise the duties,
powers and functions of the Auditor-General and the Victorian
Auditor-General's Office, to clarify the rights and obligations of
entities audited by the Auditor-General, to consequentially amend
certain other Acts and for other purposes.
The Parliament of Victoria enacts:
Part 1--Preliminary
1 Purposes
The purposes of this Act are to re-enact with
amendments certain provisions of the Audit
5 Act 1994--
(a) to further facilitate the transparency of the
expenditure of public funds and performance
of public functions and the accountability of
government to Parliament; and
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Part 1--Preliminary
(b) to strengthen and clarify the duties, powers
and functions of the Auditor-General and the
Victorian Auditor-General's Office; and
(c) to clarify the rights and obligations of
5 entities audited by the Auditor-General; and
(d) to improve the operational efficiency and
effectiveness of the Auditor-General and the
Victorian Auditor-General's Office; and
(e) to make consequential amendments to other
10 Acts.
2 Commencement
(1) Subject to subsection (2), this Act comes into
operation on a day or days to be proclaimed.
(2) If a provision of this Act does not come into
15 operation before 1 January 2019, it comes into
operation on that day.
3 Principal Act
In this Act, the Audit Act 1994 is called the
Principal Act.
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Part 2--Principal Act amended
Part 2--Principal Act amended
4 Purposes amended
For section 1(a), (aa), (ab), (b) and (c) of the
Principal Act substitute--
5 "(a) the conduct of efficient and effective
financial audits in the Victorian public
sector; and
(b) the conduct of efficient and effective
performance audits in the Victorian public
10 sector, including the examination of
specified uses of a financial benefit or
property for a particular purpose; and
(c) the conduct of efficient and effective
assurance reviews in the Victorian public
15 sector, including the examination of
specified uses of a financial benefit or
property for a particular purpose; and
(d) the provision of reports on audits and
assurance reviews by the Auditor-General
20 to the Parliament; and
(e) the administration and audit of the Victorian
Auditor-General's Office.".
5 Definitions
(1) In section 3(1) of the Principal Act--
25 (a) in the definition of associated entity--
(i) for "an authority" (where twice
occurring) substitute "a public body";
(ii) for "the authority" (wherever occurring)
substitute "the public body";
30 (b) the definitions of authority, compulsory
appearance, domestic partner, entity,
presiding officer, spouse and voluntary
appearance are repealed;
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Part 2--Principal Act amended
(c) in the definition of legal practitioner omit
"within the meaning of the Legal Profession
Act 2004";
(d) in the definition of performance audit--
5 (i) in paragraph (a), for "19" substitute
"82";
(ii) in paragraph (b), after "14" insert
"or 15";
(e) for the definition of public body
10 substitute--
"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
15 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
20 or a Minister, including a
university within the meaning of
section 1.1.3 of the Education
and Training Reform Act 2006;
(c) an entity of which the State or
25 another public body has sole or
joint control;
(d) a Council within the meaning of
the Local Government Act 1989;
(e) a State owned enterprise within
30 the meaning of the State Owned
Enterprises Act 1992;
(f) a trust body within the meaning
of the Financial Management
Act 1994;
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Part 2--Principal Act amended
(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
5 beneficiary or several Councils
are the principal beneficiaries;
(i) a regional library under
section 196 of the Local
Government Act 1989;
10 (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
15 the Health Services Act 1988;
(l) any other entity prescribed for the
purposes of this definition;";
(f) for paragraph (h) of the definition VAGO
officer substitute--
20 "(h) an authorised person within the
meaning of Part 7;";
(g) in the definition of VAGO premises omit
"or a VAGO officer";
(h) in the definition of Victorian Inspectorate
25 Officer, for "2011;" substitute "2011.".
(2) In section 3(1) of the Principal Act insert the
following definitions--
"additional auditing and assurance standards
means standards made or formulated by a
30 body performing comparable functions to the
Auditing and Assurance Standards Board, as
in force from time to time;
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Part 2--Principal Act amended
assurance review has the same meaning as a
limited assurance engagement within the
meaning of the auditing and assurance
standards;
5 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
10 ASIC Act, as in force from time to time;
Auditing and Assurance Standards Board
means the Auditing and Assurance Standards
Board established under section 227A of the
ASIC Act;
15 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
20 Deputy Auditor-General;
(c) a senior VAGO officer;
Department Head has the same meaning as in
section 3(1) of the Public Administration
Act 2004;
25 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
30 (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
35 Auditor-General under section 82(7);
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Part 2--Principal Act amended
entry notice means a notice served under
section 44;
exempt entity means--
(a) a department of the Parliament; or
5 (b) a court; or
(c) any other prescribed entity;
final specification means--
(a) in relation to a performance audit
conducted under section 14 or 15,
10 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
15 section 82, a specification finalised
under section 82(8);
independent performance auditor means a
person appointed under section 82 to audit
the Auditor-General and the Victorian
20 Auditor-General's Office;
information gathering notice means a notice
served under section 30;
public purpose audit arrangement means
an arrangement entered into by the
25 Auditor-General with an entity that is
not a public body under section 24;
senior VAGO officer means a person who
holds a prescribed position or is a member
of a class of prescribed positions;".
30 (3) Section 3(2) of the Principal Act is repealed.
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Part 2--Principal Act amended
(4) At the foot of section 3 of the Principal Act
insert--
"Note
The Electronic Transactions (Victoria) Act 2000 applies
5 to the preparation and provision of reports, specifications,
audit opinions and other documents under this Act.".
6 Objectives
(1) In section 3A(1)(a) of the Principal Act for
"authorities" substitute "public bodies".
10 (2) For section 3A(1)(b), (c) and (ca) of the Principal
Act substitute--
"(b) to determine whether--
(i) public bodies are achieving their
objectives effectively, economically
15 and efficiently and in compliance with
all relevant Acts;
(ii) Victorian public sector operations
and activities are being performed
effectively, economically and
20 efficiently and in compliance with
all relevant Acts;
(iii) financial benefits or property given
by a public body to an associated entity
or other entity, or property otherwise
25 of an associated entity, are being
used effectively, economically and
efficiently for the particular purpose
that financial benefit or property is
given or otherwise used;
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Part 2--Principal Act amended
(c) to determine whether there has been any
wastage of public resources or any lack
of probity or financial prudence in the
management or application of public
5 resources in the Victorian public sector;
(ca) to ensure the Auditor-General has the
necessary powers when conducting an
audit or assurance review;".
(3) In section 3A(1)(d) of the Principal Act,
10 for "his or her performance" substitute
"performance as the Auditor-General".
7 Section 3B amended
(1) In the heading to section 3B of the Principal Act,
for "Part 3" substitute "Parts 3, 4, 5, 6, 7 and 9".
15 (2) In section 3B(1) of the Principal Act, for "Part 3
and section 16C" substitute "Parts 3, 4, 5, 6, 7
and 9".
(3) In section 3B(2) and (3) of the Principal Act, for
"Part 3" substitute "Parts 3, 4, 5, 6, 7 and 9".
20 8 New section 3C inserted
After section 3B of the Principal Act insert--
"3C Act binds the Crown
This Act binds the Crown--
(a) in right of the State of Victoria; and
25 (b) to the extent that the legislative power
of the Parliament permits, in all its
other capacities.".
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Part 2--Principal Act amended
9 Parts 2, 3, 3A, 3B, 4, 4A, 5, and 6 substituted
For Parts 2, 3, 3A, 3B, 4, 4A, 5 and 6 of the
Principal Act substitute--
"Part 2--Auditor-General and
5 Victorian Auditor-General's Office
Division 1--Acting Auditor-General
and Deputy Auditor-General
4 Acting appointment
(1) The Governor in Council may appoint
10 a person to act in the office of Auditor-
General--
(a) during a vacancy in that office; or
(b) during any period, or during all periods,
when the person holding that office is
15 absent from duty or is, for any other
reason, unable to perform the functions
of that office--
but a person appointed to act during a
vacancy must not continue so to act for more
20 than 6 months.
(2) An appointment of a person under subsection
(1) may be expressed to have effect only in
such circumstances as are specified in the
instrument of appointment.
25 (3) The Governor in Council--
(a) subject to this section, may
determine the terms and conditions of
appointment of a person acting in the
office of Auditor-General; and
30 (b) may terminate such appointment at any
time.
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(4) If a person is acting in the office of
Auditor-General in accordance with
subsection (1)(b) and that office becomes
vacant while that person is so acting, that
5 person may continue so to act until the
Governor in Council otherwise directs, the
vacancy is filled or a period of 6 months
from the date on which the vacancy
occurred expires, whichever first happens.
10 (5) While a person is acting in the office
of Auditor-General in accordance with
subsection (1), the person has, and may
exercise, all the powers, and must perform
all the functions, of that office.
15 (6) The validity of anything done by or in
relation to a person purporting to act in
the office of Auditor-General under an
appointment made under subsection (1)
must not be called into question on the
20 ground that--
(a) the occasion for the appointment has
not arisen; or
(b) that there is a defect or irregularity in or
in connection with the appointment; or
25 (c) that the appointment had ceased to have
effect; or
(d) that the occasion for the person to act
had not arisen or had ceased.
(7) A person acting in the office of the Auditor-
30 General is entitled to remuneration payable
at the same rate as is determined for the
Auditor-General and is to be paid out of the
Consolidated Fund, which is to the necessary
extent appropriated accordingly.
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(8) A person acting in the office of Auditor-
General, before undertaking the duties of
office, must take an oath or affirmation of
office before the Executive Council.
5 5 Deputy Auditor-General
(1) A person for the time being employed
under Part 3 of the Public Administration
Act 2004 as Deputy Auditor-General or the
person acting in that office for the time being
10 under that Act--
(a) may during any illness, absence or
suspension of the Auditor-General and
during any vacancy in the office of
Auditor-General, act as the deputy of
15 the Auditor-General; and
(b) while acting in that capacity, has all
the powers, and must perform all the
duties, of the Auditor-General.
(2) Subsection (1) does not apply if there is
20 a person acting in the office of Auditor-
General under section 4.
(3) A Deputy Auditor-General or a person acting
as Deputy Auditor-General, before first
acting as the deputy of the Auditor-General,
25 must take an oath or affirmation of office
before the Executive Council.
(4) A Deputy Auditor-General, while acting as
Auditor-General, is entitled to remuneration
at the same rate as is determined for the
30 Auditor-General.
(5) A person acting as Deputy Auditor-General,
while acting as Deputy Auditor-General, is
entitled to remuneration at the same rate as is
determined for the Deputy Auditor-General.
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Part 2--Principal Act amended
Division 2--Administration
6 Staff of Victorian Auditor-General's
Office
As many employees as are required for the
5 performance of the functions of the Victorian
Auditor-General's Office are to be employed
under Part 3 of the Public Administration
Act 2004.
7 Assistance for Auditor-General
10 The Auditor-General may engage any
person or firm under contract to assist in
the performance of any function of the
Auditor-General other than the following--
(a) a person appointed to conduct an
15 independent financial audit of the
Victorian Auditor-General's Office
under section 79;
(b) a person appointed as the independent
performance auditor of the Auditor-
20 General and the Victorian Auditor-
General's Office under section 82.
8 Delegation
(1) The Auditor-General may, by instrument,
delegate to a person employed in the
25 Victorian Auditor-General's Office or to a
registered company auditor any function or
power of the Auditor-General other than--
(a) the power to express an audit opinion
under section 12; or
30 (b) the power to make a report under
sections 19, 56, 57 or 60; or
(c) this power of delegation.
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(2) The Auditor-General, by instrument, may
delegate to a registered company auditor
who is not employed in the Victorian
Auditor-General's Office the power to
5 express an audit opinion under section 11
on the financial statements of a public body
only if the total expenditure disclosed in
those financial statements does not exceed
the threshold amount.
10 (3) The Auditor-General cannot delegate any
function or power to a person who holds an
appointment under section 82.
(4) For the purposes of subsection (2), the
threshold amount is--
15 (a) for financial statements in respect of
the financial years, or any part of the
financial years, commencing on 1 July
2016 and 1 July 2017--$10 000 000;
(b) for financial statements in respect of a
20 subsequent financial year, or any part
of a subsequent financial year--the
amount determined in accordance with
the formula--
A
$10 000 000 ×
B
25 where--
A is the all groups consumer price
index for Melbourne in original
terms for the reference period in
which falls the March quarter of
30 the previous financial year last
published by the Australian
Bureau of Statistics as at 15 June
in the previous financial year;
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Part 2--Principal Act amended
B is the all groups consumer price
index for Melbourne published
by the Australian Statistician in
respect of the quarter ending on
5 31 March 2017.
9 State indemnity
(1) This section applies to--
(a) the Auditor-General; and
(b) a Deputy Auditor-General; and
10 (c) a person acting in the office of Auditor-
General or Deputy Auditor-General;
and
(d) an employee referred to in section 6.
(2) The State must indemnify a person to whom
15 this section applies against any liability that
the person incurs for anything done or
omitted to be done in good faith--
(a) in the exercise of a power or the
performance of a function or duty under
20 this or any other Act; or
(b) in the reasonable belief that the act or
omission was in the exercise of a power
or the performance of a function or
duty under this or any other Act.
25 (3) The indemnity does not cover a liability of a
person to the extent to which the person is
entitled to be indemnified against the
liability by a person other than the State,
whether under a contract of insurance or
30 otherwise.
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Part 2--Principal Act amended
Part 3--Financial audits
10 Audit of public bodies
(1) The financial statements of each public body
must be audited by the Auditor-General--
5 (a) from time to time; and
(b) at least once in each year.
(2) The Auditor-General may dispense with
all or any part of an audit of the financial
statements of a public body in any year.
10 (3) The Auditor-General may audit any report of
operations of a public body under section 45
of the Financial Management Act 1994
to determine whether any performance
indicators in the report of operations--
15 (a) are relevant to any stated objectives of
the public body; and
(b) are appropriate for the assessment of
the public body's actual performance;
and
20 (c) fairly represent the public body's actual
performance.
11 Audit opinions on financial statements
(1) After auditing a public body's financial
statements under section 10(1), the Auditor-
25 General must express a written audit opinion
on the financial statements to the public
body.
(2) The audit opinion must be expressed within
4 weeks after the day on which the financial
30 statements were received by the Auditor-
General for auditing.
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(3) The Auditor-General must give a copy
of each audit opinion on the financial
statements of a public body to--
(a) the Minister responsible for the public
5 body; and
(b) the Minister administering this section
if--
(i) the audit opinion is a modified
opinion; or
10 (ii) the audit opinion relates to a
matter that the Auditor-General
believes requires the attention of
the Minister.
12 Audit opinion on annual financial report
15 of the State
(1) The Auditor-General must express a written
audit opinion on each annual financial report
to the Minister who prepared the annual
financial report.
20 (2) The audit opinion must be expressed a
reasonable time before the annual financial
report to which it relates is required to be
transmitted to the Parliament under
section 27D of the Financial Management
25 Act 1994.
13 Audit fees
(1) A public body must pay to the Consolidated
Fund an amount determined by the Auditor-
General to defray the reasonable costs and
30 expenses incurred by or on behalf of the
Auditor-General in conducting an audit of
the financial statements of the public body
and expressing an audit opinion on them
under section 11.
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(2) The Minister who prepared the annual
financial report must pay to the Consolidated
Fund an amount determined by the Auditor-
General to defray the reasonable costs and
5 expenses incurred by the Auditor-General in
conducting an audit of the annual financial
report and expressing an audit opinion on it
under section 12.
(3) The Minister who prepared the estimated
10 financial statements must pay to the
Consolidated Fund an amount determined by
the Auditor-General to defray the reasonable
costs and expenses incurred by the Auditor-
General in reviewing the estimated financial
15 statements and making a report on them
under section 19.
(4) If a public body or the Minister referred to
in subsection (1), (2) or (3) disputes the
reasonableness of an amount to be paid by
20 the public body or Minister under this
section, the dispute is to be referred to
arbitration under the Commercial
Arbitration Act 2011.
Part 4--Performance audits
25 14 Performance audits
(1) The Auditor-General may conduct any
performance audit the Auditor-General
considers necessary to determine--
(a) whether a public body is achieving its
30 objectives effectively, economically
and efficiently and in compliance with
all relevant Acts; or
(b) whether the operations or activities of
the whole or any part of the Victorian
35 public sector (whether or not those
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operations or activities are being
performed by a public body) are
performed effectively, economically
and efficiently and in compliance with
5 all relevant Acts.
(2) The Auditor-General must not conduct
a performance audit of the Victorian
Inspectorate under this section and, for that
purpose, a reference to a public body in this
10 section does not include the Victorian
Inspectorate.
(3) A performance audit under this section is
limited to considering the objectives and
particular issues (if any) specified in--
15 (a) the final specification; or
(b) if the final specification is amended,
the amended specification.
15 Additional scope of performance audits in
relation to the use of a financial benefit or
20 property
(1) The Auditor-General may conduct any
performance audit the Auditor-General
considers necessary to determine whether
a financial benefit or property specified in
25 subsection (2) has been used effectively,
economically and efficiently for the
particular purpose for which it was given.
(2) For the purposes of subsection (1), the
following are specified--
30 (a) a financial benefit given to an
associated entity by a public body for
a particular purpose;
(b) a financial benefit given to an entity
(that is not a public body) by a public
35 body for a particular purpose and the
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financial benefit is not given on
commercial terms;
(c) property given to an associated entity
by a public body for a particular
5 purpose;
(d) property given to an entity (that is not
a public body) by a public body for a
particular purpose and the property is
not given on commercial terms;
10 (e) property of an associated entity
and where a public body provides a
financial benefit for a particular
purpose in relation to that property;
(f) property of an associated entity in
15 which a public body holds a security
interest for a particular purpose.
Example
An example of a financial benefit or property
that is not given on commercial terms is a
20 payment made by a public body to an entity
that is not obliged to provide goods or services
of approximately equal value directly back to
the public body in return.
(3) A performance audit under this section is
25 limited to considering the objectives and
particular issues (if any) specified in--
(a) the final specification; or
(b) if the final specification is amended,
the amended specification.
30 16 Specifications for performance audits
(1) Subject to subsection (3), the Auditor-
General must prepare a specification for
any performance audit in accordance with
sections 17 and 18 before calling for any
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information or exercising any powers under
Part 7 in relation to the performance audit.
(2) The specification must set out the objectives
of the audit, the entities included in the audit
5 and the particular issues (if any) to be
considered.
(3) Nothing in this section prevents a VAGO
officer requesting information and a person
providing information by consent at any
10 time.
17 Consultation on draft specifications for
performance audits
(1) Before finalising the specification for a
performance audit the Auditor-General must
15 consult with the following on a draft
specification--
(a) any public body that appears in the
draft specification;
(b) the Parliamentary Committee, if any of
20 the following apply--
(i) the performance audit does not
appear in the Auditor-General's
annual plan prepared under
section 73;
25 (ii) the performance audit appears in
the Auditor-General's annual plan
prepared under section 73 and is
subject to a material change to any
of the following--
30 (A) the objectives of the audit;
(B) the entities included in the
audit;
(C) the particular issues (if any)
to be considered;
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(iii) the performance audit is
conducted under section 15 and
includes an associated entity or an
entity that is not a public body;
5 (iv) the performance audit involves
collaboration or information
sharing with the Auditor-General
of another jurisdiction under
section 69;
10 (v) the Parliamentary Committee
requests that it be consulted;
(c) any associated entity or other entity that
is included in the draft specification
if the draft specification is for a
15 performance audit conducted under
section 15.
(2) The Auditor-General may consult with an
associated entity or any other entity on a
draft specification for a performance audit
20 conducted under section 15.
(3) If the Parliamentary Committee, public body,
associated entity or other entity does not
respond to a request for comment on a draft
specification for a performance audit within
25 15 business days of receiving the request--
(a) the Parliamentary Committee, public
body, associated entity or other entity is
to be taken to have no comment on the
draft specification; and
30 (b) the Auditor-General may finalise the
specification.
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18 Final specifications for performance
audits and amending final specifications
(1) The Auditor-General must provide a final
specification for a performance audit to any
5 public body, associated entity or other entity
that is included in the performance audit.
(2) The Auditor-General may amend a final
specification for a performance audit if the
Auditor-General is satisfied the amendment
10 is necessary to achieve the purpose of the
performance audit.
(3) The Auditor-General must amend a final
specification for a performance audit if
there is a material change to any of the
15 following--
(i) the objectives of the audit;
(ii) the entities included in the audit;
(iii) the particular issues (if any) to be
considered.
20 (4) Subject to subsection (7), if the Auditor-
General amends a final specification for a
performance audit, the Auditor-General
must do the following before calling for
any further information or exercising further
25 powers under Part 7--
(a) provide a copy of the amended
specification to any public body,
associated entity or other entity
included in the amended specification;
30 (b) consult with any public body,
associated entity or other entity that is
included in the amended specification if
there is a material change to any of the
following--
35 (i) the objectives of the audit;
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(ii) the entities included in the audit;
(iii) the particular issues (if any) to be
considered.
(5) If the Auditor-General amends a final
5 specification for a performance audit,
the Auditor-General may consult with an
associated entity or any other entity on the
amended specification.
(6) If the public body, associated entity or other
10 entity does not provide comments under
subsection (4) on the amended specification
within 15 business days of receiving the
request--
(a) the public body, associated entity or
15 other entity is to be taken to have no
comment on the amended specification;
and
(b) the Auditor-General may continue to
call for any information or exercise any
20 powers under Part 7 in relation to the
performance audit.
(7) Nothing in this section prevents a VAGO
officer requesting information and a person
providing information by consent at any
25 time.
Part 5--Assurance reviews
19 Assurance reviews of estimated financial
statements
(1) The Auditor-General must conduct an
30 assurance review of each set of estimated
financial statements and make a report to the
Parliament as to whether it appears that--
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(a) the statements have been prepared on
a basis consistent with the accounting
policies on which they are stated to be
based; and
5 (b) the statements are consistent with the
targets specified in the current financial
policy objectives and strategies
statement for each key financial
measure specified in that statement; and
10 (c) the statements have been properly
prepared on the basis of the
assumptions contained in the
accompanying statement prepared in
association with the statements under
15 section 23K of the Financial
Management Act 1994; and
(d) the methodologies used to determine
those assumptions are reasonable.
(2) The Auditor-General must give each report
20 under subsection (1) to the Minister a
reasonable time before it is required to be
laid before each House of the Parliament
under subsection (3).
(3) The Minister must cause each report under
25 subsection (1) to be laid before each House
of the Parliament with the estimated
financial statements to which it relates.
Note
Section 27E of the Financial Management Act 1994
30 requires the Minister to cause the estimated financial
statements for a financial year to be laid before the
Legislative Assembly on or before the day that the
second readings of the annual appropriation Bills for
that year are moved and the Legislative Council on
35 that day or the next sitting day.
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(4) For the purposes of an assurance review and
report under subsection (1), the Minister
must provide the Auditor-General with
access to any documents requested by the
5 Auditor-General, including any drafts of the
estimated financial statements.
(5) In this section--
current financial policy objectives and
strategies statement, in relation to a
10 set of estimated financial statements
for a financial year, means the financial
policy objectives and strategies
statement prepared under section 23E
of the Financial Management
15 Act 1994 in association with the
budget for that financial year;
Minister means the Minister who prepares
the estimated financial statements.
20 Auditor-General may conduct assurance
20 review
(1) The Auditor-General may conduct an
assurance review of a particular aspect of
any of the following if the Auditor-General
considers it necessary to achieve the
25 objectives of this Act--
(a) the operations or activities of a public
body;
(b) the operations or activities of the whole
or any part of the Victorian public
30 sector (whether or not those operations
or activities are being performed by a
public body);
(c) subject to section 21, the use of a
financial benefit or property that is
35 specified in section 21(2) for a
particular purpose.
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(2) The Auditor-General may conduct an
assurance review with respect to financial
statements or performance of the whole or
any part of the operations or activities
5 included in subsection (1).
(3) The Auditor-General must not conduct
an assurance review of the Victorian
Inspectorate, other than an assurance
review of estimated financial statements.
10 21 Additional scope of assurance reviews in
relation to the use of a financial benefit or
property
(1) The Auditor-General may conduct any
assurance review the Auditor-General
15 considers necessary to determine whether a
financial benefit or property specified in
subsection (2) has been used effectively,
economically and efficiently for the
particular purpose for which it was given.
20 (2) For the purposes of subsection (1), the
following are specified--
(a) a financial benefit given to an
associated entity by a public body for
a particular purpose;
25 (b) a financial benefit given to an entity
(that is not a public body) by a public
body for a particular purpose and the
financial benefit is not given on
commercial terms;
30 (c) property given to an associated entity
by a public body for a particular
purpose;
(d) property given to an entity (that is not
a public body) by a public body for a
35 particular purpose and the property is
not given on commercial terms;
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(e) property of an associated entity
and where a public body provides
a financial benefit for a particular
purpose in relation to that property;
5 (f) property of an associated entity in
which a public body holds a security
interest for a particular purpose.
Example
An example of a financial benefit or property
10 that is not given on commercial terms is a
payment made by a public body to an entity
that is not obliged to provide goods or services
of approximately equal value directly back to
the public body in return.
15 Part 6--Other auditing functions
22 Acting as auditor under the Corporations
Act
(1) The Auditor-General may accept
appointment under the Corporations Act as
20 the auditor of a State company.
(2) The Auditor-General may charge fair and
reasonable fees in respect of the
appointment.
(3) This section does not limit the Auditor-
25 General's functions under section 23.
(4) In this section, State company means a
company of which the State or a public
body has control.
Note
30 Section 3 defines control by reference to the relevant
accounting standard.
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23 Other auditing services for public bodies
(1) At the request of a public body, the Auditor-
General may enter into an arrangement with
the public body for the provision by the
5 Auditor-General of other auditing services to
the public body.
(2) A public body may make a request under
subsection (1) only with the approval of the
Minister responsible for the public body.
10 (3) An arrangement may provide for the
payment of fair and reasonable fees to the
Auditor-General in respect of the Auditor-
General's services.
24 Auditor-General may enter into public
15 purpose audit arrangement
(1) At the request of an entity that is not a public
body the Auditor-General may enter into an
arrangement with that entity to audit the
entity's financial statements.
20 (2) Before entering into the audit arrangement,
the Auditor-General must be satisfied that--
(a) the entity exists for a public purpose;
and
(b) it is practicable and in the public
25 interest for the Auditor-General to audit
the financial statements of the entity.
(3) An audit arrangement may provide for the
payment of fair and reasonable fees to the
Auditor-General in respect of the audit.
30 25 Conduct of financial audits under a public
purpose audit arrangement
(1) If the Auditor-General enters into a public
purpose audit arrangement, the Auditor-
General must audit the financial statements
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of the entity that entered into the
arrangement--
(a) from time to time; and
(b) at least once in each year.
5 (2) The Auditor-General may dispense with
all or any part of the audit of the entity's
financial statements in any year.
(3) After auditing an entity's financial
statements, the Auditor-General must
10 express a written audit opinion on the
financial statements.
(4) The audit opinion must be expressed within
4 weeks after the day on which the financial
statements were received by the Auditor-
15 General for auditing.
26 Auditor-General may report to
Parliament on financial audits under a
public purpose audit arrangement
(1) The Auditor-General may make a report
20 to the Parliament on any financial audit
conducted under a public purpose audit
arrangement.
(2) In a report under subsection (1), the
Auditor-General--
25 (a) must set out the reasons for opinions
expressed in the report; and
(b) may include any information the
Auditor-General considers relevant;
and
30 (c) may include any recommendations the
Auditor-General considers relevant.
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27 Content of reports of financial audits
under a public purpose audit
arrangement
(1) The Auditor-General must not include the
5 following in a report on a financial audit
conducted under a public purpose audit
arrangement--
(a) information that discloses a trade
secret;
10 (b) information of a business, commercial
or financial nature which, if disclosed,
would be likely to unreasonably expose
a public body, associated entity or other
entity to any material disadvantage;
15 (c) any information that the Auditor-
General considers would prejudice
any criminal proceeding or criminal
investigation, or any investigations by
the IBAC or the Victorian Inspectorate;
20 (d) a finding or an opinion that a specified
person is guilty of or has committed, is
committing or is about to commit an
offence;
(e) a recommendation that a specified
25 person be, or an opinion that a specified
person should be, prosecuted for an
offence.
(2) If the Auditor-General intends to include in a
report on a financial audit conducted under a
30 public purpose audit arrangement a comment
or an opinion that is adverse to any person
who is to be named in the report and who is
an officer or employee of the entity that
entered into the public purpose audit
35 arrangement, the entity, after receiving the
report, must give the person a reasonable
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opportunity to respond to the adverse
material.
(3) Subject to this section but despite any other
law to the contrary, the Auditor-General
5 may include in a report on a financial audit
conducted under a public purpose audit
arrangement any information acquired by
the Auditor-General by reason of, or in the
course of, conducting the audit if the
10 Auditor-General considers--
(a) the information is relevant to the
subject matter of the report; and
(b) the inclusion of that information in the
report is in the public interest.
15 28 Information gathering powers under a
public purpose audit arrangement
Divisions 1 and 2 of Part 7 apply to a
financial audit conducted under a public
purpose audit arrangement as if references
20 in those Divisions to a person or to a public
body were references to the entity with
whom the audit arrangement is made.
Part 7--Information gathering
powers and duties
25 Division 1--Power to require
information, documents and attendances
29 Power to authorise
The Auditor-General may appoint, in
writing, an authorised person to exercise
30 any powers under this Part.
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30 Power to call for information, documents
and attendances
(1) If it is relevant to the performance of
functions or powers under this Act or
5 any other Act, the Auditor-General or an
authorised person may serve an information
gathering notice on a person requiring the
person to do any of the following--
(a) provide to the Auditor-General
10 or authorised person any relevant
information specified in the notice
before a specified time and in a
specified manner;
(b) produce to the Auditor-General
15 or authorised person any relevant
document or other thing in the person's
possession, custody or control, before a
specified time and in a specified
manner;
20 (c) attend and give evidence or answer
any relevant questions before the
Auditor-General or authorised person
at a specified time and place.
31 Information gathering notices
25 An information gathering notice must--
(a) be in writing; and
(b) be in the prescribed form (if any); and
(c) include the following--
(i) a statement that it is an
30 information gathering notice
under section 30 of this Act;
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(ii) a statement that it is an
offence not to comply with the
information gathering notice
without reasonable excuse;
5 (iii) any other prescribed matter.
32 How an information gathering notice is
served
(1) An information gathering notice must be
served at a reasonable time, being not less
10 than 5 business days, before the date on
which the person is required to attend or
otherwise comply with the notice, unless--
(a) the Auditor-General or authorised
person considers on reasonable grounds
15 that delay is likely to prejudice the
conduct (but not the timing) of the audit
or assurance review to which the notice
relates; or
(b) the person to whom the notice is
20 addressed consents to provide the
information, or to produce the
document or thing, or to attend to
give evidence or answer any questions,
at an earlier time.
25 (2) An information gathering notice directed to a
natural person must be served--
(a) personally; or
(b) at the person's usual place of work.
(3) An information gathering notice directed to
30 a body corporate must be served by leaving
it with an employee who is apparently at
least 18 years of age--
(a) at the registered office; or
(b) at the principal place of business.
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33 Power to examine on oath or affirmation
(1) The Auditor-General or an authorised person
may administer an oath or affirmation to a
person.
5 (2) In relation to a person required by an
information gathering notice to attend and
give evidence or answer any question, the
Auditor-General or an authorised person--
(a) may require the person to take an oath
10 or make an affirmation; and
(b) may administer an oath or affirmation
to the person; and
(c) may examine the person in accordance
with the notice; and
15 (d) may require the person to produce
documents or other things in
accordance with the notice.
(3) If the Auditor-General or an authorised
person intends to examine a person on oath
20 or affirmation under subsection (2), the
information gathering notice must state the
nature of the matters about which the person
to whom it is addressed is to be examined,
except to the extent to which the Auditor-
25 General or authorised person forms the
opinion on reasonable grounds that this--
(a) would be likely to prejudice the
conduct of the audit or assurance
review to which the notice relates; or
30 (b) would be contrary to the public interest.
(4) The Auditor-General or authorised person is
not required to give reasons for forming the
opinion referred to in subsection (3).
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34 Legal representation and protection of
legal practitioners and witnesses
(1) A person may be represented by a legal
practitioner in relation to an attendance
5 before the Auditor-General or an authorised
person in accordance with an information
gathering notice.
(2) A legal practitioner representing a person
attending before the Auditor-General or an
10 authorised person, or assisting the Auditor-
General or an authorised person at an
attendance, has the same protection and
immunity as a legal practitioner has in
representing a party in a proceeding in the
15 Supreme Court.
(3) A person attending before the Auditor-
General or an authorised person in
accordance with an information gathering
notice has the same protection and immunity
20 as a witness has in a proceeding in the
Supreme Court.
35 Requirements for persons under the age
of 16 years
(1) An information gathering notice served on a
25 person under the age of 16 years at the date
the notice is served has no effect.
(2) Before a person required to attend by an
information gathering notice produces
any document or other thing, answers
30 any question or gives any evidence, the
Auditor-General or authorised person
must--
(a) confirm the age of the person if the
Auditor-General or authorised person
35 considers that the person may be under
the age of 18 years; and
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(b) release the person from attendance if
the person is under the age of 16 years.
(3) If, at any time before or during an
attendance to answer questions or give
5 evidence or produce documents or other
things, the Auditor-General or authorised
person becomes aware that the person
attending is under the age of 16 years, the
Auditor-General or authorised person must
10 immediately release the person from
attendance.
(4) Subsections (2) and (3) also apply to a
person providing information or producing
documents or other things, or attending to
15 answer questions or give evidence, by
consent.
36 Further provisions relating to attendances
(1) If, during an attendance, it becomes
apparent that the person required to attend in
20 accordance with an information gathering
notice to answer questions or give evidence,
does not have knowledge of the English
language that is sufficient to enable the
person to understand questions asked or to
25 answer those questions, the Auditor-General
or authorised person must provide for a
competent interpreter to be present during
the attendance.
(2) If a person required to attend by an
30 information gathering notice to answer
questions or give evidence is under the age
of 18 years (but 16 years of age or over) the
person must be accompanied by a parent or
guardian or an independent person known to
35 the person attending.
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(3) The person required to attend by an
information gathering notice must be
accompanied by an independent person if--
(a) the Auditor-General or authorised
5 person believes that the person
attending has a mental impairment; or
(b) the person attending provides the
Auditor-General or authorised person
with reasonably satisfactory medical
10 evidence that the person has a mental
impairment.
(4) This section also applies to a person
providing information, documents or other
things, or attending to answer questions or
15 give evidence, by consent.
37 Audio or video recording of attendances
(1) The Auditor-General or an authorised
person must ensure an attendance by a
person required to attend by an information
20 gathering notice is audio or video recorded.
(2) Subject to subsection (3), evidence of
anything said during an attendance by a
person required to attend is inadmissible
as evidence against any person in any
25 proceeding before a court or tribunal
unless--
(a) the attendance was audio or video
recorded; and
(b) the audio or video recording is
30 available to be tendered in evidence.
(3) A court or tribunal may admit evidence of
anything said during the attendance by a
person required to attend that is otherwise
inadmissible because of subsection (2) if the
35 court or tribunal is satisfied that there are
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exceptional circumstances that justify the
admission of the evidence.
(4) Unless the Auditor-General or an authorised
person considers on reasonable grounds that
5 doing so may prejudice an audit or assurance
review, the Auditor-General or authorised
person must provide the person who is
required to attend with a copy of--
(a) the audio or video recording; and
10 (b) any transcript created.
(5) If the Auditor-General or an authorised
person determines not to provide the person
who is required to attend with a copy of the
audio or video recording and any transcript
15 of the attendance in accordance with
subsection (4), the Auditor-General or
authorised person must allow the person to
listen to or view the recording of the person's
evidence at VAGO premises at any
20 reasonable time.
(6) As soon as possible after an attendance, the
Auditor-General or authorised person must
provide the Victorian Inspectorate with a
copy of the audio or video recording and
25 any transcript of the attendance.
38 No requirement to pay fees
For the purpose of exercising information
gathering powers under this Part, the
Auditor-General or a VAGO officer is
30 not required to pay any fees.
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39 Auditor-General to report to Victorian
Inspectorate on the service of an
information gathering notice
Within 3 business days after a person is
5 served with an information gathering notice,
the Auditor-General must give a written
report to the Victorian Inspectorate
specifying--
(a) the name of the person to whom the
10 notice was served; and
(b) the reasons for serving the notice; and
(c) the purpose of the audit or assurance
review.
40 Secrecy and confidentiality
15 (1) This section applies whether a person
provides information (including an answer
to a question), a document or thing to the
Auditor-General, an authorised person or a
VAGO officer assisting the Auditor-General
20 for the purposes of anything done under this
Act--
(a) in response to a request; or
(b) pursuant to an information gathering
notice.
25 (2) Subject to subsection (3), a person may
comply with a request for information, a
document or thing despite any thing in
another enactment, rule of law or contract
that--
30 (a) prohibits the person from giving the
information or producing the document
or other thing; or
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(b) imposes a duty of confidentiality on the
person in relation to the information,
document or other thing.
(3) A person may only comply with a request
5 to provide information or a document which
is subject to Cabinet confidentiality if the
request is made for any of the following
purposes--
(a) a financial audit under Part 3;
10 (b) a performance audit under Part 4;
(c) an assurance review under Part 5;
(d) performing the Auditor-General's
functions or powers under another
Act where the other Act expressly
15 authorises the provision of that
information.
(4) Subject to subsection (5), it is not a
reasonable excuse for a person to refuse
or fail to comply with an information
20 gathering notice on the grounds that another
enactment, rule of law or contract--
(a) prohibits the person from giving the
information or producing the document
or other thing; or
25 (b) imposes a duty of confidentiality on the
person in relation to the information,
document or other thing.
(5) It is a reasonable excuse for a person to
refuse or fail to comply with an information
30 gathering notice that requires the provision
of information or a document which is
subject to Cabinet confidentiality unless the
information gathering notice is served for
any of the following purposes--
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(a) a financial audit under Part 3;
(b) a performance audit under Part 4;
(c) an assurance review under Part 5;
(d) performing the Auditor-General's
5 functions or powers under another
Act where the other Act expressly
authorises the provision of that
information.
(6) A person is not subject to any civil,
10 administrative or disciplinary proceeding
or action only because the person complied
with--
(a) a request for information, a document
or thing by the Auditor-General, an
15 authorised person or a VAGO officer
assisting the Auditor-General for the
purposes of anything done under this
Act; or
(b) an information gathering notice.
20 Division 2--Use and inspection of
documents and other things
41 Use and inspection of documents or other
things produced
(1) In respect of any document or thing
25 produced in response to an information
gathering notice or provided by consent,
the Auditor-General or a VAGO officer
may do all or any of the following--
(a) inspect any document or other thing;
30 (b) retain the document or other thing for
as long as is reasonably necessary for
the purpose for which it was produced
or provided;
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(c) take extracts from and make copies
of the document or other thing.
(2) A person who is entitled to inspect a
document or other thing that is in the
5 possession of the Auditor-General or a
VAGO officer may inspect the document
or other thing at any reasonable time.
42 Return or destruction of documents
(1) If the retention of a document or other
10 thing ceases to be reasonably necessary for
the purpose for which it was produced or
provided, the Auditor-General or a VAGO
officer must cause the document or other
thing to be--
15 (a) delivered to the person who appears to
be entitled to that document or other
thing; or
(b) destroyed; or
(c) in the case of an electronic document,
20 deleted.
(2) If a document referred to in subsection (1)
is subject to Cabinet confidentiality, the
Auditor-General or a VAGO officer must
cause the document to be delivered to the
25 Secretary to the Department of Premier and
Cabinet at the completion of the audit or
assurance review for which the document
was produced or provided.
(3) For the purposes of subsection (1), a
30 document in electronic form may be
delivered to the person by electronic
communication.
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(4) Despite subsection (1), the Auditor-General
may retain a copy of a document used in
an audit or assurance review for any
applicable period required by the auditing
5 and assurance standards or by this Act or
any other law.
(5) The Secretary to the Department of
Premier and Cabinet must provide the
Auditor-General or a VAGO officer with
10 access to a document that was delivered in
accordance with subsection (2), if necessary
for the Auditor-General to comply with the
auditing and assurance standards.
Division 3--Power to enter and
15 inspect premises
43 Power to enter and inspect premises
owned or occupied by a public body
or an associated entity
(1) In accordance with this Division, the
20 Auditor-General or an authorised person,
at all reasonable times, may enter and
remain on premises owned or occupied by a
public body to inspect the premises and any
document or other thing on the premises, if
25 the Auditor-General or an authorised person
considers on reasonable grounds that--
(a) it is necessary for the purposes of a
financial audit or performance audit
under this Act; and
30 (b) the information and any other things
that may be obtained from entering
the premises cannot be obtained--
(i) by consent; or
(ii) by serving an information
35 gathering notice.
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(2) In accordance with this Division, the
Auditor-General or an authorised person,
at all reasonable times, may enter and
remain on premises owned or occupied by
5 an associated entity to inspect the premises
and any document or other thing on the
premises if--
(a) entry and inspection of the premises is
for the purposes of a performance audit
10 under section 15; and
(b) the premises--
(i) are used solely or predominately
for the purposes of providing
services to, or performing
15 functions for, or on behalf of, a
public body or the State; or
(ii) contain property of a public body
or the State, or property in which
a public body or the State has a
20 security interest.
(3) The Auditor-General or an authorised person
who enters and remains on any premises
under this section may be accompanied and
assisted by a VAGO officer.
25 44 Entry notice
Unless consent has been given, before
entering the premises of a public body or
an associated entity under section 43, the
Auditor-General or an authorised person
30 must serve the owner or occupier of the
premises with a written notice that--
(a) is in the prescribed form (if any); and
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(b) includes the following--
(i) a statement that it is an entry
notice under section 44 of this
Act;
5 (ii) a statement that it is an offence
not to comply with the entry
notice without reasonable excuse;
(iii) any other prescribed matter.
45 Service of entry notice
10 (1) An entry notice must be served at a
reasonable time, being not less than
5 business days, before the date specified in
the entry notice for the Auditor-General or
authorised person to enter the premises of the
15 public body or associated entity, unless--
(a) the Auditor-General or authorised
person considers on reasonable grounds
that delay is likely to prejudice the
conduct (but not the timing) of the
20 audit to which the notice relates; or
(b) the person to whom the notice is
addressed consents to the Auditor-
General or authorised person entering
the premises at an earlier time.
25 (2) An entry notice directed to a natural person
must be served--
(a) personally; or
(b) at the person's usual place of work.
(3) An entry notice directed to a body
30 corporate must be served by leaving it
with an employee who is apparently at
least 18 years of age--
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(a) at the premises that the Auditor-
General or authorised person wants
to enter; or
(b) at the registered office or principal
5 place of business.
46 Proof of identity
(1) When exercising a power under this
Division, the Auditor-General or an
authorised person must produce proof of
10 identity when requested by the owner or
occupier of the premises of a public body
or an associated entity.
(2) If the Auditor-General or an authorised
person fails to produce proof of identity on
15 request, the Auditor-General or authorised
person--
(a) is not entitled to enter the premises; and
(b) if the Auditor-General or authorised
person is already on the premises, the
20 Auditor-General or authorised person
must immediately cease exercising
powers of inspection and leave the
premises.
47 Reasonable assistance to be given
25 A person served with an entry notice must
provide all reasonable assistance necessary
to each of the following who attends for
the purposes of the Auditor-General or
authorised person exercising the power to
30 enter and inspect the premises of a public
body or an associated entity--
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(a) the Auditor-General;
(b) an authorised person;
(c) a VAGO officer.
48 Use of documents or things
5 If the Auditor-General, an authorised person
or a VAGO officer enters the premises of a
public body or an associated entity and
requests to copy any document, or remove
any document or thing, otherwise than in
10 accordance with an information gathering
notice, the owner or occupier of the premises
may request that the Auditor-General or
authorised person serve an information
gathering notice.
15 49 Protection of privacy and minimisation of
disruption
Irrespective of whether the Auditor-General,
an authorised person or a VAGO officer
enters the premises of a public body or an
20 associated entity by entry notice or by
consent, the Auditor-General, authorised
person or VAGO officer must take
reasonable steps to--
(a) protect the privacy of any person
25 temporarily or permanently residing at
the premises; and
(b) minimise disruption to the operations of
the public body or associated entity that
owns or occupies the premises and to
30 any other occupiers.
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50 Vulnerable persons
(1) The Auditor-General must develop
protocols for interacting with vulnerable
persons on the premises of a public body or
5 an associated entity entered and inspected by
the Auditor-General, an authorised person or
a VAGO officer.
(2) The Auditor-General, authorised person
or VAGO officer must comply with the
10 protocols irrespective of whether the
Auditor-General, authorised person or
VAGO officer enters the premises by
entry notice or by consent.
(3) In this section, vulnerable persons
15 includes--
(a) children; and
(b) the elderly; and
(c) persons with a cognitive impairment
or a disability.
20 51 Auditor-General to report to Victorian
Inspectorate on the service of an entry
notice
Within 3 business days after a person is
served with an entry notice, the Auditor-
25 General must give a written report to the
Victorian Inspectorate specifying--
(a) the name of the person to whom the
notice was served; and
(b) the reasons for serving the notice; and
30 (c) the purpose of the audit.
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Division 4--Offences
52 Offence to fail to comply with an
information gathering notice
A person who is duly served with an
5 information gathering notice must not,
without reasonable excuse, refuse or fail
to comply with the notice.
Penalty: 240 penalty units or imprisonment
for 2 years.
10 Note
See section 40 which provides for the non-application
of statutory secrecy and confidentiality provisions.
53 Offence to fail to comply with an entry
notice
15 A person who is duly served with an entry
notice must not, without reasonable excuse,
refuse or fail to comply with the notice.
Penalty: 240 penalty units or imprisonment
for 2 years.
20 54 Offence to fail to take oath or make
affirmation or answer question
(1) Subject to subsection (3), a person who is
duly served with an information gathering
notice must not, without reasonable excuse,
25 refuse or fail to take an oath or make an
affirmation when required to do so.
Penalty: 240 penalty units or imprisonment
for 2 years.
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(2) Subject to subsection (3), a person who is
duly served with an information gathering
notice must not, without reasonable excuse,
refuse or fail to answer a question that the
5 person is required to answer by the Auditor-
General or an authorised person.
Penalty: 240 penalty units or imprisonment
for 2 years.
(3) A person does not commit an offence
10 against subsection (1) or (2) if, before the
person is required to take the oath or make
the affirmation or answer the question, the
Auditor-General or authorised person fails to
inform the person that refusal or failure to do
15 so without reasonable excuse is an offence.
55 Offence to make false or misleading
statements or produce false or misleading
documents or other things
(1) A person must not make a statement to the
20 Auditor-General or an authorised person that
the person knows to be false or misleading in
a material particular.
Penalty: 120 penalty units or imprisonment
for 12 months.
25 Note
See section 314 of the Crimes Act 1958 in relation to
perjury and section 254 of that Act in relation to the
destruction of evidence.
(2) A person must not produce a document or
30 other thing to the Auditor-General or an
authorised person that the person knows to
be false or misleading in a material particular
unless the person--
(a) indicates to the Auditor-General or
35 authorised person the respect in which
it is false or misleading; and
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(b) to the extent practicable, provides the
correct information.
Penalty: 120 penalty units or imprisonment
for 12 months.
5 Part 8--Reporting
Division 1--Preparation of reports
56 Reports to Parliament on audits and
assurance reviews
(1) The Auditor-General may make a report to
10 the Parliament on any audit or assurance
review by or on behalf of the Auditor-
General under this Act.
(2) In a report under subsection (1), the Auditor-
General--
15 (a) must set out the reasons for opinions
expressed in the report; and
(b) may include any information the
Auditor-General considers relevant;
and
20 (c) may include any recommendations the
Auditor-General considers relevant.
57 Reports to Parliament on annual financial
report of the State
(1) The Auditor-General must make a report to
25 the Parliament on each annual financial
report.
(2) A report under subsection (1) may include
any information and recommendations that
the Auditor-General considers necessary
30 for--
(a) more effective and efficient
management of public resources; and
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(b) the keeping of proper accounts and
records of transactions relating to
public resources.
(3) After preparing a proposed report, the
5 Auditor-General must--
(a) give a copy of the proposed report to
the Minister; and
(b) request the Minister in writing for
comment before a specified date,
10 being at least 10 business days after
the proposed report is given to the
Minister.
(4) The Auditor-General must include in the
report to the Parliament any comments made
15 before the specified date, or a summary of
those comments, in a form agreed between
the Auditor-General and the Minister.
(5) In this section, Minister means the Minister
who prepares the annual financial report.
20 58 Consultation on reports
(1) This section applies to reports to the
Parliament by the Auditor-General under
section 56.
(2) After preparing a proposed report, the
25 Auditor-General--
(a) must give a copy of the report or part
of the proposed report to--
(i) any public body, associated
entity or other entity to which
30 the proposed report or part of the
proposed report relates; and
(ii) any public body, associated entity
or other entity that the Auditor-
General believes has a special
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interest in the proposed report or
part of the proposed report; and
(iii) the Department Head of the
Department of Premier and
5 Cabinet; and
(b) may give a copy of the report or part
of the proposed report to any entity the
Auditor-General considers to have a
special interest in the proposed report
10 or part of the proposed report; and
(c) must, in writing, request any entity
provided with a copy of the report or
part of the proposed report for comment
before the specified date, being--
15 (i) in the case of a proposed report on
a performance audit, 10 business
days after a copy of the report or
part of the proposed report is
made available to that entity; or
20 (ii) in the case of a proposed report
on any other audit or assurance
review, 5 business days after a
copy of the report or part of the
proposed report is made available
25 to that entity.
(3) Subsection (2)(c) does not apply to the
provision of a copy of a report or part of a
proposed report to the Department Head of
the Department of Premier and Cabinet
30 unless the proposed report relates to an audit
or assurance review of--
(a) the Department of Premier and Cabinet;
or
(b) a prescribed body; or
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(c) the whole of the Victorian public
sector.
(4) The Auditor-General must include in a report
any comments made before the specified
5 date, or a summary of those comments, in a
form agreed between the Auditor-General
and the entity that made those comments.
59 Transmission of reports to Parliament
(1) The Auditor-General must cause a report
10 under section 56 of any audit or assurance
review to be transmitted to each House of the
Parliament as soon as practicable after the
report has been completed.
(2) The Auditor-General must cause a report
15 under section 57 on the annual financial
report of the State to be transmitted to
each House of the Parliament on or before
24 November next following the financial
year to which it relates.
20 (3) The clerk of each House of the Parliament
must cause the report to be laid before the
House on the day on which it is received or
on the next sitting day of the House.
(4) If the Auditor-General proposes to
25 transmit the report to the Parliament when
the Parliament is in recess, the Auditor-
General must--
(a) give one business day's notice of
the Auditor-General's intention to do
30 so to the clerk of each House of the
Parliament; and
(b) give the report to the clerk of each
House on the day indicated in the
notice; and
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(c) publish the report on the Auditor-
General's website as soon as practicable
after giving it to the clerk of each
House.
5 (5) The clerk of each House must--
(a) notify each member of the House of
the receipt of a notice under subsection
(4)(a) on the same day that the clerk
receives that notice; and
10 (b) give a copy of the report to each
member of the House as soon as
practicable after the report is received
under subsection (4)(b); and
(c) cause the report to be laid before the
15 House on the next sitting day of the
House.
(6) A report given to the clerks of each House
under subsection (4)(b) is taken to have been
published by order, or under the authority, of
20 the Parliament.
(7) The publication of a report by the Auditor-
General under subsection (4)(c) is absolutely
privileged and the provisions of sections 73
and 74 of the Constitution Act 1975 and
25 any other enactment or rule of law relating
to the publication of the proceedings of the
Parliament apply to and in relation to the
publication of the report as if--
(a) it were a report to which those sections
30 applied; and
(b) the report had been published by the
Government Printer under the authority
of the Parliament.
(8) For the purposes of this section, Parliament
35 is in recess when neither House is sitting.
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60 Auditor-General to report to
Parliamentary Committee on assurance
reviews
(1) The Auditor-General must submit to the
5 Parliamentary Committee a report on any
assurance review by the Auditor-General
during the relevant period.
(2) The Auditor-General must include in the
report the reasons for conducting the
10 assurance review and identify any public
body, associated entity or other entity
included in the assurance review.
(3) The Auditor-General must submit the report
to the Parliamentary Committee no later than
15 4 weeks after the final day of the relevant
period.
(4) For the purpose of this section--
relevant period means--
(a) the period between the day that
20 this section comes into operation
and the final day of the quarterly
cycle of the financial year that day
falls within; or
(b) each quarterly cycle of every
25 financial year following the period
in paragraph (a).
Division 2--Content of reports
61 Reports relating to associated entities and
other entities
30 (1) This section applies to reports by the
Auditor-General of a performance audit
conducted under section 15 or an assurance
review conducted under section 21.
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(2) The Auditor-General must not include
the following in a report specified in
subsection (1)--
(a) any recommendation directed to an
5 associated entity or an entity that is not
a public body;
(b) any statement or finding about an
associated entity or an entity that is not
a public body that is not directly related
10 to the matters to be determined by the
performance audit or assurance review.
(3) The Auditor-General must include in
the report the reasons for including any
associated entity or entity that is not a public
15 body in the performance audit or assurance
review.
62 Reports not to disclose certain commercial
or protected information
The Auditor-General must not include
20 the following in a report prepared by the
Auditor-General under this Act or any other
Act--
(a) information that discloses a trade
secret;
25 (b) information of a business, commercial
or financial nature which, if disclosed,
would be likely to unreasonably expose
a public body, associated entity or other
entity to any material disadvantage.
30 63 Reports not to question policy objectives
(1) The Auditor-General must not in a report
prepared under this Act or any other Act
question the merits of policy objectives of
the Government.
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(2) In subsection (1)--
policy objectives includes--
(a) a Government policy direction of
a Minister; and
5 (b) a policy statement in a Budget
Paper; and
(c) a statement of objectives in a
corporate plan of a public body
approved by a Minister; and
10 (d) any other document evidencing a
policy decision of the Government
or a Minister.
64 Reports to disclose certain matters if in
the public interest
15 Despite section 62 or any other law to the
contrary, the Auditor-General may include in
any report under this Act or any other Act
any information acquired by the Auditor-
General by reason of, or in the course of, the
20 performance of the duties and functions or
the exercise of powers under this Act or any
other Act if the Auditor-General considers--
(a) the information is relevant to the
subject matter of the report; and
25 (b) the inclusion of that information in the
report is in the public interest.
65 Reports not to include certain findings
(1) The Auditor-General must not include in a
report under this Act or any other Act--
30 (a) any information that the Auditor-
General considers would prejudice
any criminal proceeding or criminal
investigation, or any investigations by
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the IBAC or the Victorian Inspectorate;
or
(b) a finding or an opinion that a specified
person is guilty of or has committed, is
5 committing or is about to commit an
offence; or
(c) a recommendation that a specified
person be, or an opinion that a specified
person should be, prosecuted for an
10 offence.
(2) If the Auditor-General intends to include
in a report under this Act or any other Act a
comment or an opinion that is adverse to any
person who is to be named in the report and
15 who is an officer or employee of a public
body, associated entity or other entity, the
public body, associated entity or other entity,
after receiving a copy of the proposed report
or the relevant part of the proposed report,
20 must give the person a reasonable
opportunity to respond to the public body,
associated entity or other entity in relation to
the adverse material.
Part 9--Notifications and
25 information sharing
66 Mandatory notification of corrupt
conduct to IBAC
(1) Subject to any exemption notice issued
under section 57B of the Independent
30 Broad-based Anti-corruption Commission
Act 2011, the Auditor-General must notify
the IBAC of any matter that the Auditor-
General suspects on reasonable grounds
involves corrupt conduct occurring or having
35 occurred that the Auditor-General becomes
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aware of in the performance of functions or
the exercise of powers under this Act or any
other Act.
(2) Subsection (1) applies despite anything to
5 the contrary in this Act.
(3) This section does not apply to anything
referred to the Auditor-General by the
IBAC under section 73 of the Independent
Broad-based Anti-corruption Commission
10 Act 2011.
(4) If the Auditor-General at any time suspects
on reasonable grounds that anything referred
to the Auditor-General by the IBAC under
section 73 of the Independent Broad-based
15 Anti-corruption Commission Act 2011
appears to involve corrupt conduct, the
Auditor-General must inform the IBAC.
(5) This section does not apply to corrupt
conduct of the IBAC or IBAC personnel.
20 67 Mandatory notification to Victorian
Inspectorate
(1) The Auditor-General must notify the
Victorian Inspectorate of any matter of
which the Auditor-General becomes aware
25 in the performance of functions under this
Act or any other Act that--
(a) the Auditor-General suspects on
reasonable grounds involves--
(i) misconduct of or in relation to the
30 IBAC or IBAC personnel; or
(ii) misconduct (other than corrupt
conduct) of an Ombudsman
officer, a VAGO officer, the Chief
Examiner or an Examiner; and
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(b) appears to be relevant to the functions
of the Victorian Inspectorate.
(2) Subsection (1) applies despite anything to
the contrary in this Act.
5 68 Auditor-General may provide or disclose
information to specified entity
(1) The Auditor-General may provide or
disclose information acquired by the
Auditor-General by reason of, or in the
10 course of, the performance of the duties and
functions or the exercise of powers under
this Act or any other Act to a specified entity
if the Auditor-General considers that--
(a) the information is provided or
15 disclosed for the purpose of enabling
the specified entity to perform duties
and functions or exercise powers under
any Act; and
(b) it is appropriate for the information
20 to be provided or disclosed to the
specified entity, having regard to the
nature of the information.
(2) For the purposes of subsection (1), the
following are specified entities--
25 (a) a public body;
(b) an associated entity;
(c) a Minister;
(d) the holder of a statutory office as
defined in section 4(1) of the Public
30 Administration Act 2004;
(e) an integrity body, other than the
Auditor-General, within the meaning
of the Independent Broad-based
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Anti-corruption Commission
Act 2011;
(f) a law enforcement agency within the
meaning of the Independent Broad-
5 based Anti-corruption Commission
Act 2011;
(g) a prosecutorial body within the
meaning of the Independent Broad-
based Anti-corruption Commission
10 Act 2011;
(h) any other prescribed entity.
(3) Nothing in this section permits the Auditor-
General to provide or disclose information
that is--
15 (a) contained in an exempt document
within the meaning of section 28 of the
Freedom of Information Act 1982; or
(b) subject to any restriction on the
provision or disclosure of information
20 under any other Act (including any
Commonwealth Act).
69 Collaboration and information sharing
with other Auditors-General
(1) The Auditor-General may collaborate with
25 the Auditor-General of another jurisdiction
with respect to any matter that is the subject
of an agreement between Victoria and the
other jurisdiction relating to the provision by
Victoria or the other jurisdiction of funding
30 for, or expenditure on, that matter.
(2) Subsection (1) does not empower the
Auditor-General to conduct a joint audit with
the Auditor-General of another jurisdiction.
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(3) Despite anything to the contrary in this Act,
the Auditor-General may provide or disclose
any information acquired by the Auditor-
General by reason of, or in the course of, the
5 performance of the duties and functions or
the exercise of powers under this Act or any
other Act to the Auditor-General of another
jurisdiction if the Auditor-General considers
that it is in the public interest to provide or
10 disclose the information.
(4) Nothing in this section permits the Auditor-
General to provide or disclose information
that is--
(a) contained in an exempt document
15 within the meaning of section 28 of the
Freedom of Information Act 1982; or
(b) information of a business, commercial
or financial nature which, if disclosed,
would be likely to unreasonably expose
20 a person, public body or associated
entity to any material disadvantage.
(5) Information provided under subsection (3)
that has not already been published may
only be provided on the condition that it is
25 not disclosed or published by the Auditor-
General to whom it is provided, unless
disclosure or publication is required for the
performance of the duties and functions of
that Auditor-General.
30 (6) The Auditor-General must report on the
sharing of information in accordance with
this section--
(a) in the relevant report of the audit or
assurance review in the course of which
35 the information was obtained; or
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(b) if the sharing of information occurs
after the relevant report of the audit or
assurance review has been prepared or
the information was not acquired in the
5 conduct of an audit or assurance
review, in the next annual report.
(7) In this section--
another jurisdiction means--
(a) the Commonwealth; or
10 (b) another State; or
(c) a Territory.
70 Exemption from Freedom of Information
Act 1982
(1) The Freedom of Information Act 1982
15 does not apply to a document of an agency to
the extent to which the document discloses
information about--
(a) an audit or assurance review that is, has
been or is to be, conducted under this or
20 any other Act; and
(b) a report of an audit or assurance review
conducted under this or any other Act;
and
(c) a function of an agency that is, has
25 been or is to be carried out under the
Gambling Regulation Act 2003.
(2) In subsection (1), agency means--
(a) the Auditor-General; or
(b) the Victorian Auditor-General's office.
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71 Improper use or unauthorised disclosures
or provision of information
(1) This section applies only to a person who is,
or was--
5 (a) a VAGO officer; or
(b) a person appointed as the independent
financial auditor of the Victorian
Auditor-General's Office under
section 79; or
10 (c) a person appointed as the independent
performance auditor of the Auditor-
General and the Victorian Auditor-
General's Office under section 82.
(2) Subject to subsection (3), a person to whom
15 this section applies must not make improper
use of, or directly or indirectly provide or
disclose any information acquired by the
person by reason of, or in the course of, the
performance of the duties and functions or
20 the exercise of powers of the person under
this Act or any other Act.
Penalty: 120 penalty units or imprisonment
for 12 months.
(3) A person to whom this section applies may
25 provide or disclose information referred
to in subsection (2) in the following
circumstances--
(a) for the performance of the duties and
functions or the exercise of the powers
30 of the person in accordance with this
Act or any other Act;
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(b) if the information is in the public
domain at the time the information is
provided or disclosed, otherwise than as
a result of a disclosure that the person
5 knows or ought to have known was
unlawful;
(c) for the purposes of a proceeding for an
offence against this Act or any other
Act;
10 (d) as is otherwise authorised or required
by or under this Act or any other Act.
72 Unauthorised disclosure or provision of
confidential information
(1) A person who receives or obtains
15 confidential information from the Victorian
Auditor-General's Office, a VAGO officer or
otherwise under this Act, must not provide
or disclose that information except in the
circumstances specified in subsection (2).
20 Penalty: 120 penalty units or imprisonment
for 12 months.
(2) A person may provide or disclose
confidential information in the following
circumstances--
25 (a) for the purposes of making submissions
or comments to the Auditor-General on
a proposed report;
(b) for the purposes of obtaining legal or
financial advice;
30 (c) if the information is in the public
domain at the time the information is
provided or disclosed, otherwise than as
a result of a disclosure that the person
knows or ought to have known was
35 unlawful;
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(d) if the person is an officer or employee
of a public body or an Auditor-General
of another jurisdiction within the
meaning of section 69, and the
5 provision or disclosure is required to
perform the person's official duties;
(e) if the person is a Department Head and
the provision or disclosure is required
to perform the person's official duties;
10 (f) if the Auditor-General or a VAGO
officer consents to the confidential
information being provided or
disclosed.
(3) In this section confidential information
15 means--
(a) a proposed report or part of a proposed
report; and
(b) a draft report or part of a draft report;
and
20 (c) working documents prepared for the
purposes of an audit or assurance
review; and
(d) information provided or disclosed to
specified entities under section 68
25 and to other Auditors-General under
section 69; and
(e) any other information provided or
disclosed under this Act which is stated
to be confidential or which is by its
30 nature confidential.
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Part 10--Accountability
Division 1--Reporting
73 Auditor-General's annual plan
(1) Before the beginning of each financial year,
5 the Auditor-General must--
(a) prepare a draft annual plan describing
the Auditor-General's proposed work
program for that year; and
(b) submit the draft to the Parliamentary
10 Committee.
(2) Subject to subsection (3), the proposed work
program referred to in subsection (1)(a) must
include details of any performance audit that
includes an associated entity.
15 (3) A failure to include details of a public body
or an associated entity in the annual plan
does not affect the power of the Auditor-
General to conduct a performance audit of a
public body, including a performance audit
20 that includes an associated entity.
(4) The Parliamentary Committee must consider
the draft annual plan and may comment on it.
(5) After considering the draft annual plan, the
Parliamentary Committee must return it with
25 any comments to the Auditor-General.
(6) As soon as practicable after the passage of
the annual appropriation Acts for a financial
year, the Auditor-General must complete the
annual plan for that year, after considering
30 any comments received from the
Parliamentary Committee.
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(7) The Auditor-General must indicate in
the annual plan the nature of any changes
suggested by the Parliamentary Committee
that the Auditor-General has not adopted.
5 (8) Before the beginning of the financial year
to which an annual plan relates, the Auditor-
General must--
(a) present the annual plan to the
Parliamentary Committee; and
10 (b) cause the annual plan to be transmitted
to each House of the Parliament.
74 Annual plan to be laid before Parliament
(1) The clerk of each House of the Parliament
must cause the annual plan to be laid before
15 the House on the day on which it is received
or on the next sitting day of the House.
(2) If the Auditor-General proposes to transmit
an annual plan to the Parliament under
section 73 at a time when a House of the
20 Parliament is not likely to sit between then
and the beginning of the financial year to
which the annual plan relates, the Auditor-
General must--
(a) give one business day's notice of the
25 Auditor-General's intention to do so
to the clerk of each House of the
Parliament; and
(b) give the annual plan to the clerk of
each House on the day indicated in the
30 notice; and
(c) publish the annual plan on the Auditor-
General's website on the day after
giving it to the clerk of each House.
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(3) The clerk of each House must--
(a) notify each member of the House of
the receipt of a notice under subsection
(2)(a) on the same day that the clerk
5 receives that notice; and
(b) give a copy of the annual plan to
each member of the House as soon as
practicable after the annual plan is
received under subsection (2)(b); and
10 (c) cause the annual plan to be laid before
the House on the next sitting day of the
House.
(4) An annual plan that is given to the clerk of
each House under subsection (2)(b) is taken
15 to have been published by order, or under the
authority, of the Parliament.
(5) The publication of an annual plan by the
Auditor-General under subsection (2)(c) is
absolutely privileged and the provisions
20 of sections 73 and 74 of the Constitution
Act 1975 and any other enactment or rule
of law relating to the publication of the
proceedings of the Parliament apply to, and
in relation to, the publication of the annual
25 plan as if it--
(a) were a report to which those sections
applied; and
(b) had been published by the Government
Printer under the authority of the
30 Parliament.
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75 Annual report
(1) As soon as practicable after the end of each
financial year, the Auditor-General must--
(a) prepare a report of the operations of
5 the Victorian Auditor-General's Office
during the financial year that complies
with subsection (2); and
(b) prepare financial statements for
the financial year that comply with
10 subsection (3) and give them to the
independent financial auditor for
auditing; and
(c) cause the report of operations and
audited financial statements to be
15 transmitted to each House of the
Parliament.
(2) The report of operations must--
(a) comply with section 48 of the
Financial Management Act 1994 and
20 directions under that Act that apply to
reports of operations of departments,
except to the extent determined by
the Parliamentary Committee under
section 76; and
25 (b) include an account of the
implementation of the annual plan
required under section 73; and
(c) include the names of any persons to
whom, during the financial year, the
30 Auditor-General has delegated the
power to express a written audit
opinion under section 8; and
(d) include details of any resolutions of
the Parliamentary Committee under
35 section 76(1) in respect of the report of
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operations and the disallowance of any
of those resolutions; and
(e) summarise the quality control policies
and procedures that were in place in the
5 Victorian Auditor-General's Office for
the financial year; and
(f) summarise any additional auditing and
assurance standards that the Auditor-
General has applied under section 78(2)
10 to the conduct of audits or assurance
reviews during the financial year.
(3) The financial statements must--
(a) comply with section 49 of the
Financial Management Act 1994 and
15 directions under that Act that apply to
financial statements of departments,
except to the extent determined by
the Parliamentary Committee under
section 76; and
20 (b) include details of any resolutions of
the Parliamentary Committee under
section 76(1) in respect of the financial
statements and the disallowance of any
of those resolutions.
25 Division 2--Other obligations
76 Parliamentary Committee may alter
obligations of Auditor-General
(1) The Parliamentary Committee, by
resolution, may vary any obligation or
30 requirement imposed on the Auditor-General
or the Victorian Auditor-General's Office by
or under--
(a) section 75(2)(a) or (3)(a); or
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(b) the Financial Management
Act 1994 or the Public
Administration Act 2004.
(2) The chairperson of the Parliamentary
5 Committee must cause a copy of each
resolution under subsection (1) to be laid
before each House of the Parliament
within 6 sitting days of that House after
the resolution is passed.
10 (3) A resolution under subsection (1) is
disallowed in whole or in part if--
(a) a notice of resolution to disallow the
resolution is given in a House of the
Parliament on or before the 18th sitting
15 day of that House after a copy of the
resolution is laid before that House; and
(b) the resolution to disallow is passed by
that House on or before the 12th sitting
day of that House after the giving of the
20 notice of resolution.
(4) Notice of a resolution to disallow a
resolution under subsection (1) may be
expressed to apply to the whole or to any
part of the resolution.
25 (5) A resolution to disallow the whole or any
part of a resolution under subsection (1) has
effect according to its tenor.
(6) If a House of the Parliament is prorogued or
the Legislative Assembly is dissolved--
30 (a) the prorogation or dissolution does not
affect the power of the House to pass a
resolution disallowing a resolution
under subsection (1); and
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(b) the calculation of sitting days of the
House is to be made as if there had
been no prorogation or dissolution.
(7) The disallowance of a resolution under
5 subsection (1)--
(a) does not affect the validity of anything
done in accordance with the resolution
by the Auditor-General or the Victorian
Auditor-General's Office before the
10 disallowance takes effect; and
(b) does not expose the Auditor-General or
the Victorian Auditor-General's Office
to any liability or sanction for acting in
accordance with the resolution before
15 the disallowance takes effect.
77 Audit priorities, budgets and expenditure
(1) In performing or exercising the Auditor-
General's functions or powers, the Auditor-
General must--
20 (a) consult with the Parliamentary
Committee; and
(b) have regard to any audit priorities
determined by the Parliamentary
Committee.
25 (2) The Auditor-General's budget for each
financial year is to be determined in
consultation with the Parliamentary
Committee concurrently with the annual
plan under section 73.
30 (3) Despite anything to the contrary in the
Financial Management Act 1994 or in
regulations or directions under that Act but
subject to any relevant appropriation Act, the
Auditor-General may incur any expenditure
35 or obligations necessary for the performance
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of the functions of the Victorian Auditor-
General's Office.
78 Auditing and assurance standards
(1) Auditing and assurance standards must be
5 applied, as appropriate, in the performance
of functions and exercise of powers in
relation to audits or assurance reviews
under this Act.
(2) The Auditor-General may apply additional
10 auditing and assurance standards, not
inconsistent with the standards referred to in
subsection (1), to the conduct of audits and
assurance reviews under this Act.
Note
15 The additional auditing and assurance standards
must be summarised in the Auditor-General's annual
report--see section 75(2)(f).
Part 11--Audit of the
Auditor-General and Victorian
20 Auditor-General's Office
79 Independent financial auditor to audit
Victorian Auditor-General's Office
(1) On the recommendation of the Parliamentary
Committee, a suitably qualified person may
25 be appointed by resolution of the Legislative
Council and Legislative Assembly as an
independent financial auditor of the
Victorian Auditor-General's Office other
than the following--
30 (a) a person who has a conflict of interest
by reason of being engaged by the
Auditor-General under section 7;
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(b) a person who has a conflict of interest
by reason of holding a delegation from
the Auditor-General under section 8;
(c) a person appointed under section 82 as
5 the independent performance auditor of
the Auditor-General and the Victorian
Auditor-General's Office.
(2) The independent financial auditor--
(a) is appointed for a period not exceeding
10 4 years; and
(b) may be reappointed under this section;
and
(c) is appointed on the terms and
conditions and is entitled to the
15 remuneration determined by the
Parliamentary Committee; and
(d) in conducting the audit, must comply
with directions as to the audit given by
the Parliamentary Committee.
20 (3) Remuneration payable under the
appointment is to be paid out of the
Consolidated Fund which is to the
necessary extent appropriated accordingly.
(4) The independent financial auditor must
25 conduct an audit of the financial statements
of the Victorian Auditor-General's Office at
least once in each financial year.
(5) Subject to any directions given by the
Parliamentary Committee, the independent
30 financial auditor may exercise any powers
of the Auditor-General under Part 7 to the
extent necessary to conduct the independent
financial audit as if a reference in that Part to
the Auditor-General includes a reference to
35 the independent financial auditor.
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(6) The independent financial auditor may
apply additional auditing and assurance
standards applied by the Auditor-General
under section 78(2) to the conduct of audits
5 of the financial statements of the Victorian
Auditor-General's Office.
80 Audit opinions on financial statements of
the Victorian Auditor-General's Office
After auditing the financial statements of
10 the Victorian Auditor-General's Office
under section 79(4), the independent
financial auditor must provide a written
audit opinion on the financial statements
to the Parliamentary Committee and the
15 Auditor-General.
81 Report of independent financial auditor
(1) The independent financial auditor may
make a report of an audit conducted under
section 79.
20 (2) A report under subsection (1) may include
any information and recommendations the
independent financial auditor considers
necessary for the Victorian Auditor-
General's Office to achieve its objectives
25 effectively, economically and efficiently.
(3) The independent financial auditor must not
make a report under subsection (1) unless--
(a) at least 10 business days before making
the report, the independent financial
30 auditor--
(i) gives the Auditor-General a
copy of the report or a summary
of the findings and proposed
recommendations; and
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(ii) requests the Auditor-General in
writing for comment before a
specified date, being at least
5 business days after the report is
5 given to the Auditor-General; and
(b) the independent financial auditor
includes in the report any comments
made before the specified date, or a
summary of those comments, in a
10 form agreed between the independent
financial auditor and the Auditor-
General.
(4) The independent financial auditor, within
7 sitting days after making the report, must
15 transmit the report to each House of the
Parliament.
(5) The independent financial auditor must not
include in a report under subsection (1)--
(a) information that discloses a trade
20 secret; or
(b) information of a business, commercial
or financial nature which, if disclosed,
would be likely to unreasonably expose
the Auditor-General or the Victorian
25 Auditor-General's Office to any
material disadvantage; or
(c) information that the independent
financial auditor considers would
prejudice any criminal proceeding
30 or criminal investigation, or any
investigations by the IBAC or the
Victorian Inspectorate; or
(d) a finding or an opinion that a specified
person is guilty of or has committed, is
35 committing or is about to commit an
offence; or
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(e) a recommendation that a specified
person be, or an opinion that a specified
person should be, prosecuted for an
offence.
5 (6) If the independent financial auditor intends
to include in a report under subsection (1)
a comment or an opinion that is adverse to
any person who is to be named in the report
and who is an officer or employee of the
10 Victorian Auditor-General's Office, the
Auditor-General, after receiving a copy of
the proposed report or the relevant part of
the proposed report, must give the person a
reasonable opportunity to respond to the
15 Auditor-General in relation to the adverse
material.
82 Independent performance audit of
Auditor-General and Victorian Auditor-
General's Office
20 (1) On the recommendation of the Parliamentary
Committee, a suitably qualified person may
be appointed by resolution of the Legislative
Council and Legislative Assembly as an
independent performance auditor of the
25 Auditor-General and the Victorian Auditor-
General's Office other than the following--
(a) a person who has a conflict of interest
by reason of being engaged by the
Auditor-General under section 7;
30 (b) a person who has a conflict of interest
by reason of holding a delegation from
the Auditor-General under section 8;
(c) a person appointed under section 79 as
the independent financial auditor of the
35 Victorian Auditor-General's Office.
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(2) The independent performance auditor--
(a) is appointed on the terms and
conditions and is entitled to the
remuneration determined by the
5 Parliamentary Committee; and
(b) in conducting the audit, must comply
with directions as to the audit given by
the Parliamentary Committee.
(3) Remuneration payable to a person appointed
10 as the independent performance auditor is to
be paid from money appropriated to the
Parliament.
(4) The independent performance auditor must
conduct a performance audit at least once
15 every 4 years to determine whether the
Auditor-General and the Victorian Auditor-
General's Office are achieving their
objectives effectively, economically and
efficiently and in compliance with all
20 relevant Acts.
(5) Subject to any directions given by the
Parliamentary Committee, the independent
performance auditor may exercise any
powers of the Auditor-General under Part 7
25 to the extent necessary to conduct the audit
as if a reference in that Part to the Auditor-
General includes a reference to the
independent performance auditor.
(6) The Parliamentary Committee must prepare
30 and finalise a specification for a performance
audit before the independent performance
auditor may call for any information or rely
on any power under Part 7 in relation to the
audit.
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(7) Before finalising a specification for a
performance audit the Parliamentary
Committee must--
(a) prepare a draft specification for
5 the performance audit that sets out
the objectives of the audit and the
particular issues (if any) to be
addressed; and
(b) consult with the Auditor-General
10 on the draft specification.
(8) If the Auditor-General does not respond to a
request for comment on a draft specification
for a performance audit within 15 business
days of receiving the request--
15 (a) the Auditor-General is taken to have no
comment on the draft specification; and
(b) the independent performance auditor
may finalise the specification.
(9) The Parliamentary Committee must provide
20 the final specification for a performance
audit to the Auditor-General.
(10) The independent performance auditor may
apply additional auditing and assurance
standards applied by the Auditor-General
25 under section 78(2) to the conduct of
performance audits of the Auditor-General
and the Victorian Auditor-General's Office.
83 Report of independent performance
auditor
30 (1) The independent performance auditor
may make a report of a performance audit
conducted under section 82.
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(2) A report under subsection (1)--
(a) may include any information and
recommendations the independent
performance auditor considers relevant;
5 and
(b) must set out the reasons for opinions
expressed in the report.
(3) The independent performance auditor must
not make a report under subsection (1)
10 unless--
(a) at least 20 business days before
making the report, the independent
performance auditor gives the Auditor-
General a copy of the report or a
15 summary of findings and proposed
recommendations; and
(b) the independent performance auditor
requests the Auditor-General in writing
for comment before a specified date,
20 being at least 10 business days after the
report is given to the Auditor-General;
and
(c) the independent performance auditor
includes in the report any comments
25 made before the specified date, or a
summary of those comments, in a
form agreed between the independent
performance auditor and the Auditor-
General.
30 (4) The independent performance auditor,
within 7 sitting days of making the report,
must transmit the report to each House of
the Parliament.
(5) The independent performance auditor
35 must not include in a report under
subsection (1)--
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(a) information that discloses a trade
secret; or
(b) information of a business, commercial
or financial nature which, if disclosed,
5 would be likely to unreasonably expose
the Auditor-General or the Victorian
Auditor-General's Office to any
material disadvantage; or
(c) information that the independent
10 performance auditor considers would
prejudice any criminal proceeding
or criminal investigation, or any
investigations by the IBAC or the
Victorian Inspectorate; or
15 (d) a finding or an opinion that a specified
person is guilty of or has committed, is
committing or is about to commit an
offence; or
(e) a recommendation that a specified
20 person be, or an opinion that a specified
person should be, prosecuted for an
offence.
(6) If the independent performance auditor
intends to include in a report under
25 subsection (1) a comment or an opinion
that is adverse to any person who is to be
named in the report and who is an officer or
employee of the Victorian Auditor-General's
Office, the Auditor-General, after receiving a
30 copy of the proposed report or the relevant
part of the proposed report, must give the
person a reasonable opportunity to respond
to the Auditor-General in relation to the
adverse material.
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Part 12--General
84 Regulations
(1) The Governor in Council may make
regulations for or with respect to any matter
5 or thing required or permitted by this Act to
be prescribed or necessary to be prescribed
to give effect to this Act.
(2) The regulations may--
(a) be of general or limited application;
10 (b) differ according to differences in time,
place or circumstance;
(c) confer a discretionary authority or
impose a duty on a specified person or
body or specified classes of person or
15 body;
(d) apply, adopt or incorporate any matter
contained in any document or any
method, whether--
(i) wholly or partially or as amended
20 by the regulations; or
(ii) as formulated or published on or
before the date when the
regulations are made; or
(iii) as formulated or published from
25 time to time;
(e) provide for the exemption of a person,
body or thing or classes of person, body
or thing from any of the regulations,
whether--
30 (i) unconditionally or on specified
conditions; and
(ii) either wholly or to any specified
extent.
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Part 13--Transitional provisions
85 Transfer of Audit Victoria staff not
affected by repeal of section 25
Despite the repeal of section 25 of this Act
5 by the Audit Amendment Act 2017, that
section, as in force immediately before its
repeal, continues to apply to any person to
whom it applied on and from 1 January
2000.
10 86 Transitional provisions relating to the
Integrity and Accountability Legislation
Amendment Act 2012
Despite the repeal of section 29 of this Act
by the Audit Amendment Act 2017, that
15 section, as in force immediately before its
repeal, continues to apply to any person to
whom, or requirement or other matter to
which, it applied immediately before its
repeal.
20 87 Transitional provision--Deputy Auditor-
General
Despite the repeal of section 7 of this Act by
the Audit Amendment Act 2017, a person
employed as Deputy Auditor-General or a
25 person acting as Deputy Auditor-General
under that section immediately before its
repeal is taken to be employed as Deputy
Auditor-General or acting as Deputy
Auditor-General under section 5 of this
30 Act on and from the commencement of
that section.
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88 Transitional provision--Staff of Victorian
Auditor-General's Office
Despite the repeal of section 7E of this Act
by the Audit Amendment Act 2017, any
5 employee employed in accordance with that
section immediately before its repeal is taken
to be employed under section 6 of this Act
on and from the commencement of that
section on the same conditions and with the
10 same rights and entitlements as the person
had immediately before the repeal.
89 Transitional provision--State indemnity
On the commencement of Part 2, as inserted
by the Audit Amendment Act 2017, any
15 indemnity by the State under section 7H of
this Act as in force immediately before its
repeal is taken to be an indemnity under
section 9.
90 Transitional provision--information
20 gathering powers and duties
(1) Part 7, as inserted by the Audit Amendment
Act 2017, only applies to the exercise of any
power or the performance of any functions
under this Act or any other Act on and from
25 the commencement of that Part.
(2) Sections 11, 11A, 11B, 11C, 11D, 11E, 11F,
11G and 12 as in force immediately before
the commencement of Part 7 continue to
apply to any review of estimated financial
30 statements or audit commenced but not
completed before the commencement of
Part 7.
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91 Transitional provision--audit fees
(1) Any amount owing under section 10 as in
force immediately before its repeal by the
Audit Amendment Act 2017 is payable
5 under section 13.
(2) An amount referred to in subsection (1) may
be referred to arbitration under section 13(4).
92 Transitional provision--other auditing
functions
10 Sections 16D, 16E and 16G as in force
immediately before their repeal by the Audit
Amendment Act 2017 continue to apply to
any audit commenced but not completed
before the commencement of Part 6 as
15 inserted by the Audit Amendment
Act 2017.
93 Transitional provision--reports
(1) Any report required under sections 16,
16A, 16AB and 16B as in force
20 immediately before their repeal by the
Audit Amendment Act 2017 may be dealt
with under section 59 as if it were a report
under Part 8.
(2) Any report required under section 18 as in
25 force immediately before its repeal by the
Audit Amendment Act 2017 may be dealt
with under section 81 as if it were a report
under that section.
(3) Any report required under section 19 as in
30 force immediately before its repeal by the
Audit Amendment Act 2017 may be dealt
with under section 83 as if it were a report
under that section.".
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Part 3--Consequential amendments to other Acts
Part 3--Consequential amendments to
other Acts
Division 1--Victorian Inspectorate Act 2011
10 Definitions
5 In section 3(1) of the Victorian Inspectorate
Act 2011, in the definition of coercive power, for
"section 11" substitute "sections 30 and 43".
11 Functions of the Victorian Inspectorate
In section 11(3)(a)(ii) of the Victorian
10 Inspectorate Act 2011, for "sections 11(1A),
11A, 11B, 11C, 11D, 11E, 11F and 20(1) and (3)"
substitute "sections 30, 31, 32, 33, 34, 35, 36, 37,
39, 43, 44, 45, 46, 50(1) and 51".
12 Coercive questioning
15 (1) In section 41(1) of the Victorian Inspectorate
Act 2011, for "the appearance of a person
at a compulsory appearance" substitute
"an attendance by a person required to attend
by an information gathering notice".
20 (2) In section 41(1)(a) of the Victorian Inspectorate
Act 2011, for "appeared" substitute "attended".
(3) In section 41(1)(b) of the Victorian Inspectorate
Act 2011, for "appearance" substitute
"attendance".
25 (4) In section 41(1)(c) of the Victorian Inspectorate
Act 2011, for "appearance" substitute
"person's attendance".
(5) In section 41(1)(d) of the Victorian Inspectorate
Act 2011--
30 (a) for "appearance" (where first occurring)
substitute "attendance";
(b) after "audit" insert "or assurance review";
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(c) for "appearance occurred" substitute
"information gathering notice was served".
(6) In section 41(1)(e) of the Victorian Inspectorate
Act 2011, for "appearance" substitute
5 "attendance".
13 Complaints
In section 43(3)(b) of the Victorian Inspectorate
Act 2011, for "sections 11(1A), 11A, 11B, 11C,
11D, 11E, 11F and 20(1) and (3)" substitute
10 "sections 30, 31, 32, 33, 34, 35, 36, 37, 39, 41, 42,
43, 44, 45, 46, 48, 49, 50 and 51".
14 Own motion investigation
In section 46(2)(b) of the Victorian Inspectorate
Act 2011, for "sections 11(1A), 11A, 11B, 11C,
15 11D, 11E, 11F and 20(1) and (3)" substitute
"sections 30, 31, 32, 33, 34, 35, 36, 37, 39, 43, 44,
45, 46, and 51".
15 Conduct of investigation
In section 47(8)(c) of the Victorian Inspectorate
20 Act 2011, after "audit" insert "or assurance
review".
16 Legal representation of witnesses and other persons
In section 58(2) and (8) of the Victorian
Inspectorate Act 2011, after "audit"
25 (wherever occurring) insert "or assurance
review".
17 Advice to a complainant
In section 88(3)(e) of the Victorian Inspectorate
Act 2011, after "audit" insert "or assurance
30 review".
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Audit Amendment Bill 2017
Part 3--Consequential amendments to other Acts
18 Matters to be included in annual report
(1) In section 91(1)(g)(ii) of the Victorian
Inspectorate Act 2011, for "sections 11(1A),
11A, 11B, 11C, 11D, 11E, 11F and 20(1) and (3)"
5 substitute "sections 30, 31, 32, 33, 34, 35, 36, 37,
39, 43, 44, 45, 46, 50 and 51".
(2) In section 91(7) of the Victorian Inspectorate
Act 2011, after "audit" (where twice occurring)
insert "or assurance review".
10 Division 2--Other consequential amendments
19 Health (Commonwealth State Funding
Arrangements) Act 2012
In sections 19(2) and 20(5) of the Health
(Commonwealth State Funding Arrangements)
15 Act 2012, for '"authority"' substitute
'"public body"'.
20 Health Services Act 1988
In section 139(3A) of the Health Services
Act 1988, for "section 12" substitute
20 "section 40".
21 Independent Broad-based Anti-corruption
Commission Act 2011
In section 3(1) of the Independent Broad-based
Anti-corruption Commission Act 2011--
25 (a) in paragraph (b) of the definition of
mandatory notification provision, for
"19A" substitute "65";
(b) in paragraph (d) of the definition of
notification to the IBAC, for "19A"
30 substitute "66".
22 Mental Health Act 2014
In section 140(4) of the Mental Health Act 2014,
for "section 12" substitute "section 40".
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Audit Amendment Bill 2017
Part 3--Consequential amendments to other Acts
23 Parliamentary Committees Act 2003
In section 14(2)(d)(ii) of the Parliamentary
Committees Act 2003, after "audit" insert
"or assurance review".
5 24 Public Health and Wellbeing Act 2008
In section 42(3) of the Public Health and
Wellbeing Act 2008, for "section 12" substitute
"section 40".
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Audit Amendment Bill 2017
Part 4--Repeal of amending Act
Part 4--Repeal of amending Act
25 Repeal of amending Act
This Act is repealed on 1 January 2020.
Note
5 The repeal of this Act does not affect the continuing
operation of the amendments made by it (see section 15(1)
of the Interpretation of Legislation Act 1984).
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Audit Amendment Bill 2017
Endnotes
Endnotes
1 General information
See www.legislation.vic.gov.au for Victorian Bills, Acts and current
authorised versions of legislation and up-to-date legislative information.
By Authority. Government Printer for the State of Victoria.
581423B.I-12/12/2017 94 BILL LA INTRODUCTION 12/12/2017
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