Section 2(1)(d) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(d)"Auditor" means the Examiner of Local Fund Audit and the officer appointed to assist him under the Orissa Local Fund Audit Act, 1948 and also includes any other person authorised by Government to take up audit of the accounts of the Panchayat Samiti for a specific period of posted in the Panchayat Samiti for pre audit work;