- It these rules, unless the context otherwise requires,-(a)"Act" means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);(b)"Auditor" means the Auditors appointed by the State Government;(c)"District Panchayat Officer" means the Panchayat Officer incharge of the revenue district;(d)"Special Audit" means an audit of accounts pertaining to a specified period of items or series of items requiring through examination;(e)"Financial year" means the year commencing on the first day of ' April and ending on thirty first March of the succeeding year.
