Section 2 in Tamil Nadu Local Fund Audit Rules, 2016
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context, -(a)"Act" means the Tamil Nadu Local Fund Audit Act, 2014 (Tamil Nadu Act 24 of 2014);(b)"Auditor" means the Director of Local Fund Audit or an officer includes an individual auditor or audit party or group of auditors of the Local Fund Audit Department authorised by him, entrusted with the audit of the local or other authorities or local funds under section 4 of the Act;(c)"Audit Party" means the team of auditors carrying out the audit of local authority or local funds as specified in the Schedule to the Act;(d)"Audit Report" means the report sent under section 11 of the Act and includes reports sent by the auditor on conduct of annual audit, concurrent audit, special audit, test audit of accounts of any institution for a specified period, included in the Schedule to the Act;(e)"Audit notes" means the notes sent by the auditor on conduct of annual audit, half-yearly audit, quarterly audit, transaction audit and special audit;(f)"Cent percent audit" means complete scrutiny and check of records and registers pertaining to the audit period of any Local Authority or local fund;(g)"Charge" means any amount for which the Director makes any person liable for loss caused by negligence or misconduct and due to defalcation or misappropriation of revenue of a Local Authority or local fund;(h)"Controlling Authority" means the Higher Administrative Officers having control of any local authority or local fund specified in the Schedule to the Act;(i)"Director" means the Director of Local Fund Audit;(j)"Local Audit" means audit conducted at the office of any institution in the Schedule as per the approved audit programme;(k)"Local Authority" means the authorities specified in the Schedule appended to the Act;(l)"Man days" means the number of days required for conducting the audit of a local authority or local fund and includes the number of days worked by each auditor for conducting audit as per the audit programme and for audit related activities entrusted;(m)"Performance Audit" means an independent and systematic examination to assess the performance of a local authority in implementation of various schemes, activities or functions that require public accountability;(n)"Post Audit" means the audit conducted on transactions of all accounts of any local authority or local fund after completion of a financial year;(o)"Review" means check by higher authority wherever necessary of the audit work done by an auditor or audit party who conduct the basic work on items most susceptible of misapplication of rules or orders which lead to illegal payments;(p)"Section" means a section of the Act;(q)"Special Audit" means an audit or re-audit of a particular transaction or all the transactions of an account or Scheme requiring thorough examination, of a local authority or local fund for a financial year or part thereof or for a period already covered by audit or such period as may be specified by the Director or by the Government;(r)"Special Letter" means the letter or letters containing the list of audit objections of surchargeable nature;(s)"Special Report" means the report containing the list of audit objections for which the executive authority is jointly and severally responsible for the loss incurred;(t)"Surcharge Certificate" means the certificate by which the charge or the liability of the surcharged is communicated;(u)"State" means the State of Tamil Nadu;(v)"Test Audit" means a random audit conducted on the accounts of any local authority or local fund for a financial year or specified period as directed by the Director, carried out without cent per cent scrutiny and check on the records and registers;(w)The words and expressions used in these rules but not defined therein shall have the same meaning respectively assigned to them in the Tamil Nadu Local Fund Audit Act, 2014 (Tamil Nadu Act 24 of 2014).
