Definitions - In this Act, unless the context otherwise requires

1. (a) 'audit' means pre-audit, concurrent audit, post audit, cent percent audit, resident audit, test audit, special audit and such

other examination of accounts as the Government may from time

to time, specify;

1. (b) 'auditor' means the Director of State Audit appointed under section 3 and includes any other person on whom all or any of the powers of the auditor under this Act, are conferred;
2. (c) 'cent percent audit' means a post audit of all the transactions of a particular account of a specified period;
3. (d) 'Chief Executive Officer' means the Officer or authority vested with powers to administer the fund of Local authority or any other authority specified in the Schedule (hereinafter referred to as other authority) and includes every Officer by whatever designation known dealing with such local authority or other authority;
4. (e) 'Concurrent audit' means a post audit of a day-to-day accounts of a specified period, with a general review of the accounts from time to time;
5. (f) 'Director' means the Director of State Audit appointed under section 3;
6. (g) 'fund' means any fund the control and management of which a local authority or other authority is legally entitled to and includes any cess, rate, duty fee or tax leviable by, and any property vested in, such authority;
7. (h) 'Government' means the State Government of Andhra Pradesh;
   • (i) 'local authority' means:--
8. (a) a municipal corporation constituted under the law relating to municipal corporation for the time being in force;"
9. (b) a municipal council constituted under the Andhra Pradesh Municipalities Act, 1965;
10. (c) a Mandal Praja Parishad, a Zilla Praja Parishad or a Zilla Abhivrudhi Sameeksha Mandali constituted under the Andhra Pradesh Mandala Praja Parishads, Zilla Praja Parishads and Zilla Abhivrudhi Sameeksha Mandals Act, 1986;
11. (d) a Gram Panchayat or a township constituted under the Andhra Pradesh Gram Panchayats Act, 1964;
12. (e) A market committee constituted under the Andhra Pradesh (Agricultural, Produce and Livestock) Market Act, 1966;
13. (f) Rashtra Karshaka Parishad, Commodities Federations and Mandal Karshaka Parishads constituted under the Andhra Pradesh Rashtra Karshaka Parishad and Allied Bodies Act, 1988; and
14. (g) A Zilla Grandhalaya Samstha constituted under the Andhra Pradesh Public Libraries Act, 1960;
15. (j) 'notification' means a notification published in the Andhra

Pradesh Gazette and the word 'notified' shall be construed

accordingly;

1. (k) 'post audit' means the detailed audit conducted after the transactions are completed;
2. (l) 'pre-audit' means the preliminary audit before receiving the money or arranging the payments;
3. (m) 'prescribed' means prescribed by rules made under this Act;
4. (n) 'resident audit' means concurrent or preaudit of expenditure and review of receipts;
5. (o) 'schedule' means the Schedule appended to this Act;
6. (p) 'special audit' means an audit of accounts pertaining to a specified item or series of items requiring through examination.
7. (q) 'surcharge' means the amount for which, the auditor in exercise of powers vested in him under this Act makes a person Liable for the loss, waste misapplication or misappropriation, of any money or other property belonging to any local authority.