Important Definitions

(a) “Accountant General” means the Head of an Office of Accounts
and Audit subordinate to the Comptroller and Auditor-General of
India. When used in relation to a treasury, this expression refers to
the authority to whom the accounts of the treasury are rendered.

(b) “Accounts Officer” means the Head of an Office of Accounts set up
under the scheme of departmentalization of Government
Accounts.
Chief Accounts Officer in relation to accounts of Railways means
the Head of a Railway Accounts Office.
(c) “Administrator” means the Administrator of a Union Territory
specified in the First Schedule to the Constitution.
(d) “Audit Officer” means any officer subordinate to or under the
superintendence of, the Comptroller and Auditor –General, who
exercises audit functions.

(e) “Collection” means the Head of a District and includes any other
officer for the time being authorized to discharge the duties of the
collector for the purpose of these rules.

(f) “Government Account” means the account relating to the
Consolidated Fund, the Contingency fund or the Public Account.
“Consolidated Fund” means the Consolidated Fund of India as
referred to in Clause (1) of Article 266 of the Constitution.
“Public Account” means the Contingency Fund of India established
under the Contingency Fund of India Act, 1950 (49 of 1950), in
pursuance of Article 267 (1) of the Constitution.

“Treasury” includes a sub-treasury.

“Bank Treasury” means a treasury the cash business of which is
conducted by the Bank and a “non-Bank Treasury” means a treasury
other than a Bank treasury.
“Central” Treasury” means and includes any treasury or sub-treasury
not being a treasury or sub-treasury under the control of a State
Government.