Definitions.

In this Act, unless the context otherwise requires,— (a) ‘audit’ includes cent per cent audit, post audit, test audit, special audit and such other examination of accounts as the Government may, from time to time, specify; (b) ‘cent per cent 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; (c) ‘concurrent audit’ means a continuous post audit of accounts of day-to-day transactions; (d) ‘Director’ means the Director of Local Fund Audit appointed under section 3 and includes any person authorised by the Government to perform the functions of the Director of Local Fund Audit; (e) ‘Executive authority’ means the Chief executive officer or any other officer of a local authority, vested with the power to administer the fund of that authority; (f) ‘Government’ means the State Government; (g) ‘local authority’ means,— (i) any municipal corporation or municipal council or panchayat union council or village panchayat constituted under the relevant law for the time being in force; or (ii) any other authority, body or institution established by or under any law or order of the Government and specified in the Schedule; (h) ‘local fund’ means the fund administered by a local authority and other fund specified in the Schedule; (i) ‘Local Library Authority’ means the Local Library Authority constituted under the Tamil Nadu Public Libraries Act, 1948; (j) ‘Local Planning Authority’ means the Local Planning Authority constituted under the Tamil Nadu Town and Country Planning Act, 1971; (k) ‘market committee’ means the market committee constituted under the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987; (l) ‘post audit’ means the detailed audit conducted after the completion of transactions; (m) ‘Schedule’ means the Schedule to this Act; (n) ‘special audit’ means an audit of accounts 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; (o) ‘State’ means the State of Tamil Nadu; (p) ‘surcharge’ means an amount for which the Director makes a person liable for loss, waste, misapplication or misappropriation of any money or other property; (q) ‘University’ means the University established or incorporated by an Act of the State Legislature.