Audit Regulations 2019 (Vic)

Version No. 001

Audit Regulations 2019

S.R. No. 55/2019

Version as at

1 July 2019

TABLE OF PROVISIONS

Regulation  Page

1Objective

2Authorising provision

3Commencement

4Revocation

5Definition

6Senior VAGO officers

7Prescribed matters for information gathering notices

8Prescribed matters for entry notices

═════════════

Endnotes

1      General information

2      Table of Amendments

3      Amendments Not in Operation

4      Explanatory details

Version No. 001

Audit Regulations 2019

S.R. No. 55/2019

Version as at

1 July 2019

1Objective

The objective of these Regulations is to prescribe certain matters for the purposes of the Audit Act 1994.

2Authorising provision

These Regulations are made under section 84 of the Audit Act 1994.

3Commencement

These Regulations come into operation on 1 July 2019.

4Revocation

The Audit Regulations 2013[1] are revoked.

5Definition

In these Regulations—

the Actmeans the Audit Act 1994.

6Senior VAGO officers

For the purposes of the definition of senior VAGO officer in section 3(1) of the Act, the following classes of position are prescribed—

(a)VAGO officers classified as executive officers;

(b)VAGO officers classified as non-executive officers grade 6 or above.

7Prescribed matters for information gathering notices

For the purposes of section 31(c)(iii) of the Act, the prescribed matters are—

(a)a statement setting out the content of section 43(3) of the Victorian Inspectorate Act 2011; and

(b)if a person is required under section 30(c) of the Act to attend and give evidence or answer any questions before the Auditor-General or an authorised person, a statement of the rights and obligations in the following sections of the Act—

(i)section 34;

(ii)section 35(1);

(iii)section 36;

(iv)section 37(1), (4) and (5);

(v)section 65(2).

8Prescribed matters for entry notices

For the purposes of section 44(b)(iii) of the Act, the prescribed matters are—

(a)a statement setting out the content of section 43(3) of the Victorian Inspectorate Act 2011; and

(b)a statement of the rights and obligations in the following sections of the Act—

(i)section 48;

(ii)section 49.

═════════════

Endnotes

1   General information

See for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

The Audit Regulations 2019, S.R. No. 55/2019 were made on 25 June 2019 by the Governor in Council under section 84 of the Audit Act 1994, No. 2/1994 and came into operation on 1 July 2019: regulation 3.

The Audit Regulations 2019 will sunset 10 years after the day of making on 25 June 2029 (see section 5 of the Subordinate Legislation Act 1994).

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided regulation, rule or clause of a Schedule is amended by the insertion of one or more subregulations, subrules or subclauses the original regulation, rule or clause becomes subregulation, subrule or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original regulation, rule or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•    Headings

All headings included in a Statutory Rule which is made on or after
1 January 2001 form part of that Statutory Rule.  Any heading inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.
This includes headings to Parts, Divisions or Subdivisions in a Schedule; Orders; Parts into which an Order is divided; clauses; regulations; rules; items; tables; columns; examples; diagrams; notes or forms. 
See section 36(1A)(2A)(2B).

•    Examples, diagrams or notes

All examples, diagrams or notes included in a Statutory Rule which is made on or after 1 January 2001 form part of that Statutory Rule.  Any examples, diagrams or notes inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, form part of that Statutory Rule.  See section 36(3A).

•    Punctuation

All punctuation included in a Statutory Rule which is made on or after
1 January 2001 forms part of that Statutory Rule.  Any punctuation inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.
See section 36(3B).

•    Provision numbers

All provision numbers included in a Statutory Rule form part of that Statutory Rule, whether inserted in the Statutory Rule before, on or after
1 January 2001.  Provision numbers include regulation numbers, rule numbers, subregulation numbers, subrule numbers, paragraphs and subparagraphs.  See section 36(3C).

•    Location of "legislative items"

A "legislative item" is a penalty, an example or a note.  As from 13 October 2004, a legislative item relating to a provision of a Statutory Rule is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision.  For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision.  See section 36B.

•    Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of a Statutory Rule.  See section 36(3)(3D)(3E).

2   Table of Amendments

There are no amendments made to the Audit Regulations 2019 by statutory rules, subordinate instruments and Acts.

3   Amendments Not in Operation

There are no amendments which were Not in Operation at the date of this publication.

4   Explanatory details

[1] Reg. 4: S.R. No. 21/2013.