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The term willful refers to acts which are intentional, conscious, voluntary, and designed to achieve a particular result. 8.2 ADEA Definitions. 8.2.1 Hostile or Abusive Work Environment. 8.2. "Financing" has the meaning set forth in Section 6.20(a). The 2018 revision of Government Auditing Standards is effective for financial audits, attestation engagements, and reviews of financial. 7.20 DEFINITION:"SUBSTANTIALLY EQUAL""Substantially equal" means equal or nearly equal in the essential aspects of thejob. Is a peace officer as defined in Minnesota Statutes, section 626. 84, subdivision 1, paragraph (c); a full-time firefighter as defined 244. Sections: ARTICLE I. DEFINITIONS. 6.20.