Section 15

The term 'accounting officers' includes every public officer who is charged with the duty of collecting, receiving or accounting for, or who in fact collects, receives or accounts for any public money or is charged with the duty of disbursing, or who does in fact disburse any public moneys, and every public officer who is charged with the receipt, custody or disposal of, or the accounting for, public stores or who in fact receives, holds or disposes of public stores.

t 16.

The term 'sub-accountant' means an accounting officer who is entrusted with the receipt, custody, and disbursement of public money and who is required to keep one of the recognised cash books, the transactions in which are accounted for to the State Financial Of-ficer and subsequently embodied in the final accounts of the State.