“Act” means the Audit Act 1989 ;
“authorising officer” means—
(a) a person appointed by the Minister under subsection 42 (1) of the Ordinance to authorise the payment of accounts; or
(b) in relation to an advance—the authorising officer who authorised the payment of the account for the advance;
(a) a division in the Schedule to an annual Appropriation Act that has no subdivisions or items;
(b) a subdivision of a division in the Schedule to an annual Appropriation Act that—
(i) has no items; and
(ii) is not a subdivision that is, in accordance with a direction under section 34 of the Ordinance, to be taken to be divided into notional items;
(c) an item of a division, or of a subdivision of a division, in the Schedule to an annual Appropriation Act;
(d) one of the notional items into which a subdivision of a division in the Schedule to an annual Appropriation Act is, in accordance with a direction under section 34 of the Ordinance, to be taken to be divided;
(e) a special appropriation; and
(f) a separate account of the Trust Fund;
(2) Where an advance is made to a bank for the credit of an official bank account with that bank, the advance shall be deemed to have been made to the person authorised to operate on that account.
(3) A reference to the head of administration shall, in relation to an administrative unit be read as a reference to the head of administration of that administrative unit.