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State of Chattisgarh - Section

Section 3 in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973

3. Appointment of audit authorities and other officers.

(1)There may be appointed a person to be Director, Local Fund Audit, Additional Director, Local Fund Audit, and the following category of officers to assist him, namely: -
(a)Joint Director, Local Fund Audit.
(b)Deputy Director, Local Fund Audit.
(c)Assistant Director, Local Fund Audit.
(d)Senior Auditor, Local Fund Audit.
(e)Assistant Auditor, Local Fund Audit.
(f)Chartered Accountants, as appointed under sub-section (5) of section 3.
(2)The Director, Additional Director, Joint Director, Deputy Director and the Assistant Director, Local Fund Audit shall be appointed by the State Government and the other officers referred to in the subsection (1) shall be appointed by the State Government or such authority as it may direct.
(3)The officers appointed under sub-section (2) shall, within such areas as the appointing authority may specify, exercise such powers and perform such duties as may be conferred upon or assigned to him by or under this Act.
(4)The State Government may, by notification confer upon any officer not below the rank of an Assistant Director of the Local Fund Audit all or any of the powers of the Director under section 8,9,10 and 11 subject to such restrictions and conditions as may be specified in the notification.
(5)The Director shall appoint Chartered Accountants referred to in clause (f) of sub section (1) of section 3, from the panel, approved by the State Government every year.
(6)The Director shall pay remuneration to the Chartered Accountants for the audit conducted by them as per the rates prescribed by the State Government.
(7)The Chartered Accountants shall exercise such powers as may be conferred upon and perform such duties as may be assigned them, by the State government under the provisions of the Principal Act.