Powers and duties of the Director

Finance202130 sections

Statutory text

(1) The Director shall exercise general supervision and control over the discharge by the subordinates of their duties under this Act.
(2) The Director may seek technical advice and services of any expert if, in his opinion, it is necessary to do so.
(3) He may condone a payment made from a Local Fund, which appears to him to be contrary to law, if:-
- (i) in his opinion there was no negligence or misconduct on the part of the person making or authorizing such payment, and
- (ii) such payment does not exceed rupees five thousand in each case.
(4) If any Audit Report already issued but genuine errors were later detected, such audit reports may be reviewed and re-opened by the Director as a special case.

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