Section 3 in The Rajasthan Local Fund Audit Act, 1954
3. Definitions.
- In this Act, unless there is anything repugnant in the subject or context:-(a)"Auditor" means the [Director] [Substituted by Rajasthan Act No. 17 of 1987.] or any other person empowered by the State Government to perform the functions of a auditor under this Act;(b)[ "Chairman" means the President, Chairman, Mayor of a Municipal institution; Zila Pramukh, Pradhan, or Sarpanch of a Panchayati Raj Institution or Chairperson of any other local authority, by whatever name called, and in case of a dissolved or superseded local authority, the person or persons lawfully appointed to exercise the powers and perform the duties of such local authority] [Substituted by Rajasthan 8 of 1998 [31.7.1998]];(c)[ "Audit" includes Special Audit, Pre-Audit, Concurrent Audit, Post Audit including Detailed Audit and Test Audit; [Substituted by Rajasthan Act No. 17 of 1987.](i)"Special Audit" means an audit of accounts pertaining to a specified item of series of items requiring through examination;(ii)"Pre-Audit" means audit before payment, withdrawal or adjustment out of a local fund;(iii)"Concurrent Audit", means audit on the spot, either simultaneously with or soon after the making of payment, withdrawal or adjustment out of a Local Fund; and(iv)"Post Audit" means audit after making of payment, withdrawal or adjustment out of a local fund, which is not Concurrent Audit but includes Detailed Audit which means an audit of accounts for the whole year and Test Audit which means an audit of a certain period selected at random by the Director or any other authority empowered by him];(d)[ "Director" means the Director of Local Fund Audit Department and includes a Senior Deputy Director,Deputy Director and an Assistant Director of the said department] [Substituted by Rajasthan Act No. 27 of 1957.];(dd)[ "Local Authority" shall mean a Municipal Board, Council, Corporation, a Zila Parishad, a Panchayat Samiti, a Panchayat or other authority legally entitled to or entrusted by the Government with the control or management of a municipal or local fund, and shall include, a society registered under the Rajasthan Societies Registration Act, 1958 (Act No.28 of 1958); and such other institutions, boards, agencies or bodies as also subsidiaries thereof, constituted under any Rajasthan Law, which are in receipt of financial grant, subsidy, funds or financial assistance in any form from the Government;] [Inserted by Rajasthan 8 of 1998 (31.7.1998).](e)"Local Fund" means any fund to the control or management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty, fee or tax which such authority;(f)[X X X] [Deleted by Rajasthan Act No. 17 of 1987.](g)"Controlling Authority" means any officer appointed or authorised by the State Government to perform the functions of the Controlling Authority under this Act.
