Section 3 in The Kerala Local Fund Audit Act, 1994
3. Appointment of Director.
(1)The Government shall, by notification in the 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 Government may appoint such other officers in the Local Fund Audit Department 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 Department shall be subordinate 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 thereunder.(4)Notwithstanding anything contained in sub-section (1)-(a)the Examiner of Local Fund Accounts in the State functioning as such immediately preceding the commencement of this Act shall be deemed to be the Director appointed under sub-section (1) and shall continue to function as such Director till a new Director is appointed under that sub-sections; and(b)the Joint Examiner of Local Fund Accounts and the Deputy Examiner of Local Fund Accounts functioning as such in the Local Fund Audit Department of the State immediately preceding the commencement of this Act shall, at such commencement , be known as the 'joint Director of Local Fund Audit' and the 'Deputy Director of Local Fund Audit', respectively.
