Section 2 in The M.P. Gram Sabha (Audit) Rules, 2001
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Madhya Pradesh Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993 (No. 1 of 1994);(b)"Auditor" means the Auditors appointed by the Gram Sabha;(c)"Audit Authority" means the Deputy Director Panchayat and Social Welfare of the district;(d)"Prescribed Authority" means Sub-Divisional Officer (Revenue) of the area;(e)"Special Audit" means an audit of accounts pertaining to a specified period of items or series of items requiring thorough examination;(f)"Financial year" means the year commencing on the first day of April and ending on thirty-first March of the succeeding year.
