(1) The Director shall exercise general supervision and control over the discharge by the subordinates of their duties under this Act.
(2) The Director may seek technical advice and services of any expert if, in his opinion, it is necessary to do so.
(3) He may condone a payment made from a Local Fund, which appears to him to be contrary to law, if:-
(i) in his opinion there was no negligence or misconduct on the part of the person making or authorizing such payment, and
(ii) such payment does not exceed rupees five thousand in each case.
(4) If any Audit Report already issued but genuine errors were later detected, such audit report(s) may be reviewed and re-opened by the Director as a special case.
(2) The Director may seek technical advice and services of any expert if, in his opinion, it is necessary to do so.
(3) He may condone a payment made from a Local Fund, which appears to him to be contrary to law, if:-
(i) in his opinion there was no negligence or misconduct on the part of the person making or authorizing such payment, and
(ii) such payment does not exceed rupees five thousand in each case.
(4) If any Audit Report already issued but genuine errors were later detected, such audit report(s) may be reviewed and re-opened by the Director as a special case.
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More sections of this act
Section 1 · Short title,extent and commencementSection 2 · DefinitionsSection 3 · Appointment of DirectorSection 4 · Audit of AccountsSection 5 · Power of audit of accounts of certain authorities, bodies, institutions or funds not included in the Schedule.Section 6 · Audit of accounts of stock/ stores and verification of cash balance.Section 7 · Manner in which Audit is to be conducted.Section 8 · Auditor to be deemed to be public servant.India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.