- In this Act :-(a)'Audit' includes test audit, concurrent audit cent-per-cent audit and special audit and also inspection of accounts by the officers appointed under section 3;(b)'Director' means the Director, Audit (with Local Funds Audit and Co-operative,Panchayat Audit) Department, Uttarakhand appointed under section 3 and inter-alia includes such officer on whom powers of the Director are conferred upon under sub-section (4) of said section;(c)'Auditor' also includes Director and all other Officers appointed under section 3 for their assistance;(d)'Local authority' means Municipal Board or Municipal Corporation, Notified Area Committee, Town Area Committee, Zila Parishad, Kshettra Samiti, Village Sabha or any other authority constituted for the purpose of local self-Government or village administration or legally entitled to or entrusted by the State Government with the control or management of municipal or local fund and includes any Society, Body or Institution, whether incorporated or not notified by the State Government by general or special order to be a local authority for the purposes of this Act;(e)'special audit' in relation to a local authority means an audit of account for a specified period or pertaining to a specified item or series of items, of account requiring exhaustive checking conducted under the orders of the State Government or on the request of the Head of the Department, Head of the Office, Drawing and Disbursing Officer (with Local bodies, Co-operative, Panchayat Audit);(f)'test audit' means an annual audit of accounts of one or more months in a year selected at random by the auditor with a general review of the accounts of the year;(g)'concurrent audit' means a post audit of day-today accounts with a general review of the accounts from time to time;(h)'cent per cent audit' means a post audit of all the transactions of a particular account of a specified period;(i)'Prescribed Authority' in relation to a local authority means an officer or a body corporate appointed by the State Government, by notification in this behalf;(j)'Local Fund' means local fund as defined in Financial Hand Book, Volume -II, Part-1 to 4 and Volume-V, Part -1.(k)'Requisition' means clarification, intimation letter issued on demand by mentioned, authorized officers in section 3 of this Act in relation of audit of local authority and or his inspection;(l)'Section' means specified in any section of this Act;(m)'State Government' means Government of Uttarakhand ;(n)'Chief Secretary' means Chief Secretary to the Government of Uttarakhand;(o)'Administrative Department' means concerned Administrative Department of Government of Uttarakhand;(p)'Finance Department' means Finance Department of Government of Uttarakhand.(q)'Year' means a financial year;(r)The word 'Book Transfer' applies to such forms of financial transactions that do not include issuing of receipt of cash or non-receipt accounts. Such transactions normally represent the liabilities and assets of the Government, which are presented to the accounts for settlement or for any other reasons but they also represent corrections and amendments, which have already been taken into account and are related to transactions concerning cash, staff or transfer of books;(s)'Government Servant' means a person who is employed in a Government service and includes persons serving under State Government whose service conditions are prescribed by the Governor under Article 309 of 'the Constitution of India';(t)'Head of the Office' means the senior most gazetted officer of the office;(u)'Head of the Department' means an authority declared so by the State Government;(v)'Auditee' means the department/office whose audit is being conducted, such as Head of the Department, Head of the Office, Drawing and Disbursement officer (including local body, co-operative, Panchayat audit);
