Section 2 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
2. Definitions.
(1)In these rules, unless the context otherwise requires:-(a)'Act' means Andhra Pradesh Municipalities Act, 1965.(b)'Accountant' or 'Accounts Officer' means any senior officer of the municipality, by whatever designation he is called, heading the accounts section and entrusted with the responsibility of accounting the incomes, expenditures, assets and liabilities of the municipality.(c)'Auditor' means a person appointed by Government for the purpose of auditing the accounts of the municipal fund under section 128 of the Act.(d)'Budget or Budget Estimate' means the statement showing the probable income and expenditure during the following year prepared by the Council.(e)'Chairperson' means a person elected as Chairperson under section 23 of the Act.(f)'Commissioner' means Commissioner for a municipality appointed by Government under section 29 of the Act.(g)'Council' means a body of members constituted under section 5 of the Act for each of the municipality having authority over it.(h)'Director' means Director of Municipal Administration appointed by Government under section 63 of the Act by whatever designation he is called.(i)'Government' means Government of Andhra Pradesh.(j)'Manual' means Andhra Pradesh Municipal Accounts Manual (2008) adopted as published by the Government.(k)'Municipal Fund' means a fund constituted under section 125 of the Act to receive all moneys received by the Council.(2)The words and expressions used but not specifically defined in these rules shall have the meanings assigned to them in the Andhra Pradesh Municipalities Act, 1965 and Andhra Pradesh Municipal Accounts Manual published by Government.(3)The numbers used for various forms and registers in Andhra Pradesh Municipal Accounts Manual have been adopted in these rules. As some of the forms and registers are not applicable in the context of the Rules, there would be some discontinuity in the numbers.Chapter - II Accounting System
