(1)There shall be appointed by the Government a Director of State Audit to be incharge of the audit of the fund of local authorities and other authorities specified in the Schedule in the whole of the State hereinafter referred to as 'Director' and as many other persons as they consider necessary to exercise the powers and perform the functions of the Director under this Act in relation to such areas as may be specified.(2)The powers to be exercised and functions to be performed by the Director shall be such as may be prescribed.(3)The Director shall exercise general control and superintendence over the officers of the State Audit Department in the performance of their functions under this Act or the rules made thereunder.(4)Notwithstanding anything in sub-section (1), the Director of Local Fund Audit functioning before the commencement of this Act, shall continue to be such Director and function as such until a new Director is appointed under sub-section (1) and the Department known as the 'Local Fund Audit Department' prior to the commencement of this Act, shall here-in-after be known as the 'State Audit Department'.
