2. Definitions

2. Definitions :

Unless the subject or context requires otherwise in this Act-
(a) “Government Office” means all government office and courts, including the Supreme Court, Parliament,   commission for investigation of Abuse of Authority
Auditor General Public Service Commission and Offices of other constitutional bodies, and Nepal Army and Nepal Police.
(b) “Accounts” means the records, ledgers books etc. maintained under prevailing laws showing particulars of  transactions, and other documents substantiating such
transactions.
(c) “Audit” means examination of the accounts and the analysis and evaluation made on the basis thereof.
(d) “Corporate body wholly owned by government of Nepal” means a corporate body whose all shares of assets are  owned by Government of Nepal, or a corporate body whose
all shares or assets are owned by the aforesaid corporate body or by such corporate body and Government of Nepal  and this expression shall also include such corporate body
for whom Government of Nepal is required to bear full responsibility.
(e) “Corporate body substantially owned by government of  Nepal” means a corporate body whose more than fifty- percent shares or assets are owned by Government of
Nepal.