(1) The Director shall exercise general supervision and control over the discharge by the auditors of their duties under the Act.
(2) 5 [Director may exercise the powers to waive objection, or forego recovery of irregular expenditure in individual cases as per Annexure 'A' to these rules provided the following two general conditions are fulfilled viz:-
(i) in his opinion there was no negligence or misconduct on the part of the person making or authorising such payments;
(ii) Such payment was bonafide and a similar payment from the same local fund had been condoned before, or had not been objected to in audit, and
Provided further, the intimation of waiving the objection shall be given by the officers of Local Fund Audit Department to the Drawing and Disbursing officers of the Local institution to avoid such drawals in future. A register shall also be maintained by the waiving authority in which all the items waived or written off shall be entered. The Head of Department shall review this register occasionally and see how the over payment occurred in each case, what rules were contravened, the degree of responsibility attaching to Drawing & Disbursing Officers and the remedial measures, if any , taken to prevent such over payments in Future.]
Miscellaneous