Section 2 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context,-(a)"Act" means the Goa Panchayat Raj Act, 1994 (Act 14 of 1994);(b)"Auditor" means the Director of Accounts and/or his deputies or any other person appointed by the Director of Accounts to perform the duties of an auditor;(c)"B. D.O." means the Block Development Officer of the concerned Block;(d)"Bank" means the State Co-operative Bank or any other Scheduled Bank;(e)"Director" means the Director of Panchayats;(f)"Director of Accounts" means Director of Accounts of the Government of Goa;(g)"Form" means the Form appended to these rules;(h)"Panchayat Fund" means the fund referred to in section 161 of the Act;(i)"Year" means the financial year commencing from 1st of April, and in the first year of functioning, the date from which Panchayat starts functioning, and ending on 31st of March.Chapter - I General Principles and Rules
