Section 15 in Tamil Nadu Local Fund Audit Rules, 2016
15. Powers and functions of the Director.
(1)The Director shall have overall supervision and control over the officers and staff in enforcing the provisions of the Act and rules. The Director shall delegate any of his powers to the subordinate officers under specific written orders as per the provisions of section 16 of the Act.(2)The Director shall authorise any of his subordinate officers to review, approve and issue audit reports or audit notes of any local authority or local funds.(3)The Director shall review the audit report issued by the competent authority on his own or through his subordinate officers.(4)The Director shall have power to initiate disciplinary action against the subordinate officers who are found negligent in enforcing and misusing the powers under the provisions of the Act and the rules made thereunder and they are liable for disciplinary action in accordance with the procedure laid down in the Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1955:Provided that in the cases where the Government is the disciplinary authority, such cases shall be referred to the Government for taking disciplinary action as per the Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1955:Provided further that the disciplinary cases pending as on the date of commencement of these rules shall be finalized by the Director as per existing rules before the commencement of these rules.(5)The Director shall initiate disciplinary action in cases of willful omission, commissions or dereliction of discharging duty in audit by any auditor under Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1955:Provided that the auditor shall not be liable for punishment for omission in cases of transaction and production of duplicate, unauthorised or fraudulent records that are beyond the purview of audit.(6)The Director shall also initiate disciplinary action against the auditors or the authority reviewing or accepting the audit report, for non compliance of audit or non submission of audit report within the period specified in these rules. The Director shall also impose suitable penalty for such non compliance as deemed fit.(7)(a)The Director has the power to insist the Executive authority to furnish replies to the audit objections. The Director or his subordinate officers are competent to settle the audit paras;(b)Objections shall be settled by the following methods :-(i)by verification of the replies furnished along with the relevant records in their office by the subordinate officers of local fund audit department;(ii)spot verification of the replies at the institution at the time of local passing or review;(iii)through joint sittings conducted periodically along with the administrative authorities;(iv)through District High Level Committees formed for the purpose at district level;(v)through State High Level Committees;(c)On settlement of objections further remarks shall be issued by the competent authorities, with out delay, mentioning the details of the paragraphs settled.(8)The Director shall approach the Principal Accountant General and obtain the advice and technical guidance and supervision under sub-section(3) of section 15 of the Act on matters relating to system improvement, audit procedure, maintenance of accounts and training to audit staff.(9)The Director shall condone any payments made by a local authority or local fund up to a sum not exceeding rupees ten thousand only under sub-section (4) of section 15 of the Act.(10)If any audit objection is found to be settled incorrectly and due to misinterpretation of rules or by persons not competent and by the persons not authorised to settle the objections, such objections shall be re-opened by the officer authorised for settlement or his immediate superior or by the Director.(11)In case where the objections raised at the time of audit are found correct based on the orders prevailing at the time, but are found inapplicable or not relevant due to subsequent orders or decisions of the Government or other authorities, as the case may be, such objections shall be treated as settled. The Director shall cause to issue instructions on closure of such objections without obtaining reply as and when deemed necessary.
