S.L. 363.1 ст. 2Interpretation.

In these regulations, unless the context otherwise requires -

"Act" means the Local Government Act;

"auditors" means the local government auditors appointed under article 65 of the Act; "authorised primary documentation" means any original document which is properly authorised and which legally verifies the execution of a financial transaction by way of declaration or description of the said transaction, and by the signature of all the parties involved; "chart of accounts" means the common list of accounts to be used by Councils in the administration of their accounting and financial operations; "coding structure" means the system of code numbers used to identify each type of accounting and financial transaction; "committee" and "chairperson" mean respectively the committee and chairperson appointed under article 47 of the Act; "community" and "residents" shall refer to a part of or to all the population of a locality as defined in article 2 of the Act; "Community assets" means infrastructure, trees, and any urban improvement; "Council", "Councillor", "Auditor General", "financial year", "locality", "Mayor", "Minister" and "Secretary" shall all have the same meaning as is assigned to them by article 2 of the Act;

"Council’s administrative of office" shall have the same meaning as is described in article 48 of the Act;

"Council employee" or "employee" means any person receiving a wage or salary, excluding the Mayor, from the Council for work or services rendered, or any other person acting in such a capacity; "Council property" includes all property owned by the Council, whether movable or immovable; "the Director" means the Director responsible for Local Government; "financial procedures" means the Local Councils financial procedures issued by the Minister; "human resources procedures" means the Local Councils human resources procedures issued by the Minister to be followed by Councils in the execution of their human resources duties and responsibilities under the Act and in accordance with the Local

Government (Human Resources) Regulations.