Examiner, Local Fund Accounts
Right to Information Act 
RTI Application from Public 
List of P.I.O 
A Note on working of Local Fund Audit Dept. in Gujarat State:
1. Administrative Arrangement:
The Local Fund Audit department is an independent audit department under
the administrative control of Finance Department of the State Government
functioning as per the Gujarat Local Fund Audit Act, 1963. The Examiner
is the Head of Local Fund Audit dept. at state level under whom 18 district
offices are working.
The administrative chart is attached herewith.
2. Functions:
(1) To audit yearly the accounts of Local Bodies as under:
Statutory Audits:
1. |
District Panchayats |
26 |
| 2.
|
Taluka Panchayats |
224 |
3. |
Village Panchayats |
13,863 |
4. |
Municipalities / Baros |
141 |
5. |
Municipal School Boards |
19 |
6. |
Notified Areas - Industrial Estates |
23 |
|
sub total |
14296 |
Non-Statutory Audits:
7. |
Universities |
13 |
| 8. |
Other Funds / Local Bodies |
248 |
|
sub total |
261 |
|
Grand Total |
14,557 |
(2) Special Audit of the Authorities / Offices where officers from Common
Accounts Cadre are not provided.
(3) Physical verification of stores of Panchayati Raj Institutes like Distrct
& Taluka Panchayats etc.
(4) Verification of pay-fixation under G.C.S. R.O.P. Rules (All) and pay-fixation
under Higher Grade Scheme of all government servants & also the servants
of local bodies / universities.
(5) Verification & finalisation of pension cases of:
A. Class-III & IV employees & teachers of District & Taluka
Panchayats.
B. Class-IV employees of State Government.
C. Teacher of Government Aided Private Primary Schools.
D. Employees of erstwhile Municipalities.
(6) Observation on Income & Expenditure from Provident Fund Accounts
of the Municipal School Boards, Municipalities and Universities as well
as distribution of annual interest to them and also to authorize the Group
Insurance cases of these institutes.
(7) On request of proper authority or department, special audit is carried
out and audit report there of is submitted to the respective authority or
department.
3. Preparation of Annual Legislative Report for District / Taluka Panchayats
Audit:
It is well known that Gujarat State is the pioneer in Panchayati Raj. Audit
report on the accounts of District & Taluka Panchayats is prepared by
the Examiner, Local Fund Audit. This report contains the serious audit observations
on implimention of schemes & programmes through Panchayati Raj Institutions.
It is tabled in the Legislature House annualy and is discussed by the Panchayati
Raj Committee.
Administartive Chart
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