In this Act, unless the context otherwise indicates—

"accounting officer"

means a person referred to in section 15 of the Exchequer Act, or the corresponding provisions of a provincial Exchequer Act, or in a law in respect of a statutory body;

"Audit Arrangements Act"

means the Audit Arrangements Act, 1992 (Act No. 122 of 1992);

"Audit Commission"

means the Audit Commission established by section 12 of the Audit Arrangements Act;

"Auditor-General"

means the person who in terms of section 244(1)(a) of the Constitution continues in the office of Auditor-General or is appointed as such in terms of section 191 of the Constitution;

"Commission"

means the Public Service Commission established by section 209(1) of the Constitution;

"Constitution"

means the Constitution of the Republic of South Africa, 1993 (Act No. 200 of 1993);

"Deputy Auditor-General"

means the person appointed in terms of section 27 of the Audit Arrangements Act;

"Exchequer Act"

means the Exchequer Act, 1975 (Act No. 66 of 1975), and includes a provincial Exchequer Act;

"fund or account concerned"

means a vote, fund or account from which the current or capital expenses, as the case may be, of a department of State or any statutory body are defrayed;

"local government"

means an institution or body referred to in section 174 of the Constitution;

"money"

means—

"Office"

means the Office of the Auditor-General established by section 3 of the Audit Arrangements Act;

"property"

means any movable or immovable goods of the State or a statutory body;

"province"

means a province established by section 124 of the Constitution;

"public service"

means the public service referred to in section 8 of the Public Service Act;

"Public Service Act"

means the Public Service Act, 1994 (Proclamation No. 103 of 1994);

"security"

means any stock or bond certificate, promissory note, debenture, treasury bill, or a document issued as evidence of the borrowing of money or any other form of financing in terms of any Act of Parliament or of a provincial legislature and signed by a person authorised thereto;

"State"

includes a province;

"statutory body"

means an institution referred to in section 193(2) of the Constitution;

"Treasury"

means the Treasury as defined in section 1(1) of the Exchequer Act, and includes a provincial treasury existing in an executive department of a province;

"trust money"

means money kept by an accounting officer or other person in the service of the State or a statutory body, as the case may be, on behalf of a person or institution, which money does not belong to the State or a statutory body, as the case may be;

"trust property"

means goods kept by an accounting officer or other person in the service of the State or a statutory body, as the case may be, on behalf of a person or institution, which goods do not belong to the State or a statutory body, as the case may be;

"unauthorised expenditure"

means expenditure referred to in section 33 of the Exchequer Act, or the corresponding provisions of a provincial Exchequer Act.