Section 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 Directorate of Local Fund Audit to assist the Director in the exercise of his powers vested in him and to discharge his functions and duties under this Act. (3) All Officers and staff of the Directorate of Local Fund Audit 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 or Manual made there under.