In these regulations, unless the context otherwise requires,—
accounting officer means an imprestee, receiver, or other person who is required to render an account under any enactment or appointment; and includes every person who, by any enactment or by virtue of any appointment, is charged with the duty of collecting or receiving, or who does actually collect or receive, any public money, or who is charged with the duty of disbursing, or who does actually disburse, any public money, or who is charged with the purchase, receipt, custody, or disposal of or the accounting for any public stores
Auditor-General means the Controller and Auditor-General holding office under the Public Audit Act 2001; and that expression and also the expression Controller and Auditor-General include any person for the time being authorised to exercise or perform any of the powers, duties, or functions of the Controller and Auditor-General
financial year means a period of 12 months ending with 31 March
Government means the Government of Niue
imprestee means any person in whose hands any public money is placed for expenditure in the public service
local authority means any council, board, trustees, commissioners, or other persons, by whatever name designated, entrusted by or under authority of any enactment with the administration of the affairs of any municipality, district, or village and having power to levy rates or taxes or to impose fines or penalties
public money means money, or securities of any kind for the payment of money, received for or on account of, or payable to, or belonging to, or deposited with, the Crown or the Government or any department or agency of the Government; and includes public securities
Public Revenues Act means the Public Revenues Act of the Niue Assembly 1959; and includes any Act of the Niue Assembly passed by the Niue Assembly in amendment of or substitution for that Act of the Niue Assembly
public securities means securities representing the investment of any public money
public stores or stores means chattels, machinery, livestock, or buildings in the possession or under the control of any department or agency on account of the Government
statutory authority means any council, board, trustees, commissioners, or any other persons, by whatever name designated, entrusted with the administration of any scheme, trust, fund, or other undertaking of a public nature established by or under the authority of any enactment
Treasurer means the Treasurer of Niue.
Expressions defined in the Act have the meanings so defined.