Western Australian Numbered Acts Western Australian Numbered Acts (1) In this Act,
unless the contrary intention appears —
“accounts” means —
(a)
records, however compiled, recorded or stored, of transactions in respect of
moneys or other property, expressed in monetary units, or in the case of
property, expressed in monetary units or other units of measurement; and
(b)
books, documents, writings, monetary forms, abstracts, vouchers and other
records of any kind from which records mentioned in paragraph (a) have been
compiled;
“audit” includes to examine,
investigate, inspect and review;
“Auditing and Assurance Standards”
means standards made or formulated from time to time by the Auditing and
Assurance Standards Board established by the
Australian Securities and Investments Commission Act 2001 of the
Commonwealth;
“authorised person” has the meaning
given to that term in section 33;
“Corporations Act” means the
Corporations Act 2001 of the Commonwealth;
"Estimates and Financial Operations Committee"
means the Estimates and Financial Operations Committee of the Legislative
Council or such other committee determined by the Legislative Council to be
the responsible committee for the purposes of this Act;
“independent auditor” has the meaning
given to that term in section 38(2);
“ Joint Standing Committee on Audit ”
means the Joint Standing Committee on Audit or, if it is renamed, that
committee as renamed;
“OAG” means the department of the
Public Service known as the Office of the Auditor General;
“Public Accounts Committee” means the
Public Accounts Committee of the Legislative Assembly or, if it is renamed,
that committee as so renamed;
"public service officer" has the meaning given to
that term in the Public Sector Management Act 1994 section 3(1);
“related entity” has the meaning given
to that term in section 17(1).
(2) If this Act uses a
term that is used in the Financial Management Act 2006 , the term has
the same meaning in this Act as it has in that Act unless the contrary
intention appears in this Act.
(3) Without limiting
subsection (2), in this Act —
" accountable authority" and "agency" have the
meanings given to those terms in the Financial Management Act 2006
section 3;
“subsidiary body” , in relation to an
agency, has the meaning given to that term in the Financial Management
Act 2006 section 60(1).