section 3
Appointment of Director
The Sikkim Local Fund Audit Act, 2012(1) The State Government shall, by notification in the Official Gazette, appoint a person, having such qualifications as may be prescribed, to be the Director of Local Fund Audit In-charge of the Audit of Accounts of a Local Authority or a Local Fund included in the Schedule. (2) The State Government may appoint such other officer in the Local Fund Audit Directorate to assist the Director in the exercise of his powers and the discharge of his functions and duties under this Act. (3) All officers and staff of the Local Fund Audit Directorate shall be sub-ordinate to the Director who shall have general superintendence and control over them in the performance of their functions under this Act or the rules made there under.
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