Section 2(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)In these rules unless the context otherwise requires:(a)"Act" means the Orissa Panchayat Samiti Act, 1959;(b)"Accountant General" means the Accountant General, Orissa;(c)"Assistant Engineer" means the officer appointed as such for and execution of works in the Panchayat Samiti under this jurisdiction and includes Assistant Project Director (Technical);(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;(e)"Bill" means a statement of claims against the Panchayat Samiti containing specification of the nature and amount of the claim either in gross or by items and includes such statement presented in the form of receipt.Note. - A bill becomes a voucher when it is duly received and stamped "paid"(f)"Block" means the Block constituted under Section 15 of the Act;(g)"Chairman/Vice-Chairman" means Chairman/Vice-Chairman elected under Sub-section (3) of Section 16 of the Act;(h)"Executive Engineer" means the officer appointed as such for execution and management of all works in the Panchayat Samiti under his jurisdiction and includes Additional Project Director (Technical);(i)"Fund" means the Panchayati Samiti Fund;(j)"Government" means the Government of Orissa;(k)"Head of Office" means the Block Development Officer; and(l)"Sub-Collector" means the officer appointed as such for revenue administration.
