In this Act, unless the subject or context otherwise requires,
(a) "Constitution" means the Constitution of Nepal.
(b) "Reserved fund" means the accumulated fund or government fund as per Article 117 of the Constitution of the Constitution.
(c) "Office" means constitutional organs and bodies, all ministries, secretariats, departments of the Government of Nepal and all subordinate courts and offices of other government bodies.
(d) "Taluk Office" means an office higher than the concerned office.
(e) "Subordinate office" means the office under the respective office.
(f) "Secretary" shall mean the Secretary of the Ministry and the word shall mean the Secretary or Administrative Head of such constitutional organs and bodies in case of constitutional organs and bodies and also the Secretary of such Secretariat and Commission in case of central level secretariat and Commission.
(g) "Head of Office" means the head of such constitutional organ and agency in relation to constitutional organs and bodies, the secretary in relation to ministries, the head of department in relation to departments, the head of planning in relation to plans and the head of the same office in relation to offices.
(h) "Official above one level" means the head of the concerned department in the case of the head of the office, the secretary of the relevant ministry, secretariat and commission in the case of the head of the department, the minister of the relevant department or the minister of state in the case of the secretary and the secretary of the constitutional organ and body or the concerned constitutional organ and body in the case of the administrative head. Must remember the chief.
(h) "Office of the Controller General of Accounts" shall mean the office of conducting internal audit, issuing instructions and preparing the Central Income and Expenditure Account of the Government of Nepal for the operation and control of the accumulated funds and financial administration subject to this Act and the rules made under this Act. > (j) "Appropriation" means the amount appropriated by the Provisional Expenditure Act and the Appropriation Act to various offices under various heads for specified services and functions and that term includes the Supplementary Appropriation Act and the same;It also refers to the allocation amount according to the Expenditure Act.
(k) "accountable officer" means the person who conducts the financial administration of himself and his subordinate office, prepares the annual budget and receives the release of the budget and assigns the authority to spend it, keep and cause to be kept accounts of the budget, arrange for the preparation of accounting statements, allocation, revenue, It should be remembered that the secretary has the duty of conducting the internal and final audit of bonds and securities, regularizing irregularities, collecting or canceling collections.
(l) "Responsible person" means a person who has the duty to carry out, undertake, spend, keep accounts, conduct internal or final audits, make unwarranted embezzlement, collect and file government cash collections as authorized by the accounting officer. It should be remembered that the term also refers to non-governmental persons who are responsible for carrying out government work with or without government cash or in kind.
(d) "Bank" means Nepal Rastra Bank and the term also refers to other commercial banks designated by the Government of Nepal.
(d) "Business" shall mean all work related to expenditure or filing of government movable, immovable, cash and tangible assets in accordance with prevailing laws.
(n) "Accounts" means records, accounts, books, etc., which are kept in accordance with prevailing laws, and other documents that prove the transaction.
(i) "Internal Audit" means an audit conducted by the Office of the Comptroller General.
(h) "Final Audit" means an audit conducted by the Department of the Auditor General.
(d) "Irregular" means transactions that have been conducted in a manner that should not be conducted according to the prevailing law, or that have not been kept in the accounts that should be kept, and that have been pointed out or determined during the audit as having conducted financial transactions in an irregular or unreasonable manner.
(d) "Amount due on recovery" means the amount due which should not be paid as per prevailing lawIt should be understood that the amount due to be recovered due to the fact that payment has been made in excess of 1000 or less amount has been recovered during the audit, and the word also refers to embezzlement or draft amount and any other amount that should be paid to the Government of Nepal.
(n) "Audit" means the examination or monitoring of the evidence and documents attached with the explanation or response submitted in relation to the irregularities pointed out in the internal or final audit report and by that word, the examination or monitoring is done on the basis of suggestions or instructions received from the Public Accounts Committee of the Legislature-Parliament. It also refers to work.
(p) "Financial statement" means a statement prepared with the purpose of showing the overall status of financial transactions in a certain period, including the title, and that word shows the status of the transaction, budget estimates, disbursements, expenses, costs, income, deposits and made on the basis of the title. The remaining amount also refers to the disclosed income-expenditure statement.
(f) "Central Tehsil Office" means the Central Tehsil Office established by the Government of Nepal for the purpose of section 29.
(b) "Position of Public Accountability" shall mean a position with legally recognized public duties, duties and rights, whether appointed or elected or nominated, whether salaried or not.
(m) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act.