Section 15 in Tamil Nadu Local Fund Audit Act, 2014
15. Powers and functions of Director.
(1)The Director shall exercise general supervision and control over the officers and staff of the Local Fund Audit Department.(2)The Director shall have the power to settle the audit objections included in the audit report.(3)The Director may approach the Principal Accountant General of the State to provide necessary technical guidance and support on the audit and maintenance of accounts of a local authority or local fund.(4)The Director may condone any payment made from a local fund, of a sum not exceeding rupees ten thousand only, as may be prescribed by the Government, which appears to him to be contrary to law, if in his opinion, there was no negligence or misconduct on the part of the person making or authorising such payment.(5)The Director shall also exercise such other powers and functions, as may be prescribed.
