Section 3 of The Uttarakhand Audit Act, 2012 — Appointment of Director and other audit officers

(1) An organizational structure shall be created to perform audit work. (2) The State Government may make provisions regarding the appointment and conditions of service of the Director and every such officer and their staff, on such terms and conditions as it may determine. (3) The appointed persons shall exercise such powers and perform such duties within such areas as may be specified by the appointing authority, as conferred upon them by or under this Act. (4) The State Government may confer the powers of the Director upon any officer not below the rank of a First Class Officer. (5) Internal audit in various departments shall be centralized in the Finance Department and shall be kept outside the jurisdiction of specific departments. (6) The State Government may get the audit done through outsourcing from any eligible company, firm and institution/society. (5) The Internal Audit in various Departments shall be centralized within the Finance Department and shall be outside the purview of individual departments. (6) The State Government may permit to conduct audit through out-sourcing from any eligible Firm, Company or Institution, Society.