Section 2 in Andhra Pradesh State Audit Rules, 2000
2. Definitions.
- (2) In these rules unless the context otherwise requires,(a)'Group basis audit' means the Andhra Pradesh State Audit Act, 1989,(b)'Group basis audit' in relation to audit means conduct of audit of a group of Local or other Authorities by a group of Auditors.,(c)'Illegal Payments' means all the payments referred to in Sections 8 and 10 and read with correspondingly in these rules.(d)'Other Authority' means the authorities specified in the Schedule appended to the Act.(e)'review' means check by higher authority wherever necessary in respect of the audit work done by an Auditor or Auditors who conduct the basic work, on items most susceptible of misapplication of rules or orders which lead to illegal payments.(f)'Special letter' means the letter or letters containing the list of audit Objections of surchargeable nature,(g)'Surcharge Certificate' means the certificate by which the charge or the liability of a surchargee is communicated.(h)The words and expressions used in these rules but not defined, shall have the same meaning assigned to them in the Andhra Pradesh State Audit Act, 1989.
