Section 14: Interpretation.

In this Act, unless the context otherwise requires-
"accounts of the Federation" has the meaning assigned to it in the Constitution of the Federal Republic of Nigeria 1999;
"enforcement officers" includes the Nigeria Police and other security agents or any other organisation of the Government of the Federation as the President, may, from time to time, designate as such;
"member" includes the Chairman of the Tribunal;
"Public Accounts Committee" means the committee established under the Public Accounts Committee Act;
"superior court of record in Nigeria" has the meaning assigned thereto in the Constitution of the Federal Republic of Nigeria 1999;
"Tribunal" means the Public Accounts Implementation Tribunal established by section 1 of this Act.