Definitions

In this Act, unless the context otherwise requires,-

1. (a) “administrative secretary” means the Additional Chief Secretary or Principal Secretary to Government, Haryana, Finance Department, as the case may be;
2. (b) “audit” means cent percent audit, pre audit, concurrent audit, post audit, test audit, special audit and such other examination of accounts and transactions as the Government may, from time to time, specify;
3. (c) “auditor” means an officer/official of the Local Audit Department entrusted by the Director to conduct audit;
4. (d) “cent percent audit” means a post audit of all the transactions of a particular account for the whole financial year or for such period, as may be specified by the Director;
5. (e) “concurrent audit” means a continuous audit of accounts of day-to-day transactions;
6. (f) “Director” means the Director, Local Audit Department, Haryana;
7. (g) “executive authority” means Commissioner/Executive Officer/Secretary in case of urban local bodies and Chief Executive Officer, Block Development and Panchayat Officer-cum-Executive Officer, Sarpanch in case of panchayati raj institutions or competent authority of such other local authority, as the case may be;
8. (h) “Government” means the Government of the State of Haryana in the administrative department;
   • (i) “local authority” means and include such authorities as specified in the Schedule appended to this Act;
9. (j) “local fund” means and include the funds as specified in the Schedule and any other fund which the Government may, by notification in the Official Gazette, declare to be a local fund;
10. (k) “post audit” means the detailed audit conducted after the completion of transactions;
11. (l) “pre audit” means audit of day to day transactions before withdrawal or adjustment of payment out of a local fund;
12. (m) “prescribed” means prescribed by rules made under this Act;
13. (n) “Schedule” means the Schedule appended to this Act;
14. (o) “special audit” means an audit of accounts and transactions pertaining to a specified item or series of items requiring thorough examination, and includes re-audit of the accounts for a period already covered by audit;
15. (p) “State Government” means the Government of the State of Haryana;
16. (q) “surcharge” means an amount for which the Director makes a person liable for loss, waste, mis-application or mis-appropriation of any money or property;
17. (r) “test audit” means a selective sample based examination of accounts and transactions.