Examiner, Local Fund Accounts
Right to Information Act 
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 25 district offices are working.
The administrative chart is as follows:
2. Functions:
(1) To audit yearly the accounts of Local Bodies as under:
Statutory Audits:
1. |
District Panchayats |
26 |
| 2.
|
Taluka Panchayats |
223 |
3. |
Village Panchayats |
13,711 |
4. |
Municipalities / Boards |
153 |
5. |
Municipal School Boards |
19 |
6. |
Notified Areas - Industrial Estates |
23 |
7. |
Municipal Corporation Audit |
8 |
|
sub total |
14163 |
Non-Statutory Audits:
8. |
Universities |
13 |
| 9. |
Other Funds / Local Bodies |
243 |
|
sub total |
256 |
|
Grand Total |
14,419 |
(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 thereof 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 implementation of schemes & programmes through Panchayati Raj Institutions. It is tabled in the Legislature House annually and is discussed by the Panchayati Raj Committee.
Administartive Chart
|
Organisation Structure 
