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Directorate Of Local Fund Audit
The Director of Local Fund Audit was bifurcated from the Directorate of Accounts and Treasuries and Examiner of Local Accounts on the 1stFebruary, 1990. It was earlier known to the State Government as well as to the public as the Office of the Examiner of Local Accounts and in the 2015, its nomenclature was changed to the Directorate of Local Fund Audit. The office is currently located in the Nokrek Building (3rd Secretariat) at Lower Lachumiere, Shillong, East Khasi Hills District, Meghalaya. At present, the Audit works are being carried out by the Outside Audit Party (OAP) throughout the State in various Auditee Institutions on the authority issued by the Directorate. The Directorate has established the first District Office at Tura, West Garo Hills District in the year,2013 and is headed by an Officer not below the rank of Deputy Director. The Directorate of Local Fund Audit is headed by a Director and has one Joint Director, one Deputy Director, three Assistant Directors i.e; two in the Headquarter at Shillong and one at Tura in the District Office, Audit Officers, Auditors and Assistant Auditors for running the daily activities and general administration of the day-to-day works of the Directorate. Sanctioned strength of the Directorate:- 1. Assistant Director of Local Fund Audit - 3 Nos. 2. Audit Officer - 27 Nos. 3. Auditor - 35 Nos. 4. Assistant Auditor - 72 Nos. 5. Superintendent - 1 No. 6. U.D. Assistant - 4 Nos. 7. L.D. Assistant - 5 Nos. 8. Typist - 8 Nos. Roles and Responsibilities:-
| Officers | Roles & Responsibilities |
| Director | The Director Local Fund Audit (DLFA) is responsible to supervise, control and effectively run the Directorate. All the decisions are taken at the level of the Head of Department, except those that are not provided for in different Rules and instructions. The Director Local Fund Audit is also the Administrative Head who controls the overall functioning of the Office. The Director of Local Fund Audit is also vested with powers to examine and carry out the audit of accounts of Local Bodies and accounts of various Departments of the Govt., Aided Education institutions, others organisation as specified in the Local Audit Manual and such other accounts of organisations/offices etc. as may be entrusted by the Govt. from time to time in this regard and to pass and issue Audit/Inspection Reports thereon and settlement of observation, if any. |
| Joint Director, Deputy Director & Assistant Director (Shillong) | To assist the Director of Local Fund Audit. |
| Assistant Director of Local Fund Audit (Tura). | He is the Head of the Office in his respective jurisdiction and exercise all powers as Head of the District Office. His duties also include the general supervision and co-ordination of the audit field staff posted in his jurisdiction. For this purpose, inspections during the course of audit will be made by him and he will render necessary guidance to the audit field staff. He examine, approve, issue and settle the audit inspection reports in respect of L.P., U.P. School within his jurisdiction, or others additional works as may assigned by the Director of Local Fund Audit from time to time. |
| Audit Officer | To conduct the Audit of all the Schools, Colleges and any other Auditee Institution. |
| Auditor & Assistant Auditor | To assist the Audit Officer. |
The procedure followed in the decision making process:- The decision is taken strictly in accordance with policies framed by Government of Meghalaya and Rules and Regulations on the subject. The concerned staff dealing with the case puts up and submitsthe report/case to the Superintendent who inturn refer the case to his/her Superior, i.e. the Deputy Director. The Deputy Director will minutely examine the case and send it to the Joint Director who examines and recommend the same to the Director for final approval. The rules, regulations, instruction, manuals and records held by it or under its control or used by its employees for discharging its functions :- The Department discharges its various functions and duties by following the below mentioned Rules and Manuals: (a) Meghalaya Treasury Rules, 1985. (b) Meghalaya Financial Rules, 1981 (c)Meghalaya Fundamental Rules and Subsidiary Rules, 1984 (d) Meghalaya Civil Services (Pension) Rules, 1983 (e) Meghalaya Civil Services (GPF) Rules, 1985 (f) Meghalaya Travelling Allowances Rules, 1985 (g) Accounts Code - Volume I and II (h) Budget Manual (i) Contingency Manual (j) Audit Manual (k) New Defined Contribution Pension Scheme. (l) Meghalaya Delegation of Financial Power Rules, 2006. Categories of documents that are held it or under its control :- (a) Personal Files of employees (b) Service Books of employees (c) Annual Confidential Report (d) Cash Book, Bill Register, LOA Register, Budget Allotment, Advance Register, Transit Register, Stamp and Stock Register, etc. (e) New Defined Contribution Pension Scheme. (f) Progressive Register for Audit Tour Programme. (g) Tour Programme for Allotment of work (h) Weekly Diary The particulars of any arrangement that exist for consultation with or representation by the members of the public in relation to the formulation of its policy or implementation thereof :- Does Not Arise. Statement of the boards, Councils, Committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public or the minutes of such meetings are accessible for public :- Does Not Arise. The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursement made :- The Directorate does not deals in any developmental work and is purely performing regulatory functions. The manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes :- Does not relate to the Directorate. List Of Officers And Staff Of The Directorate Of Local Fund Audit. (Click here)
List Of Officers And Staff/As On 2016 -2017 district Office Tura. (Click here)
(1) Key Contacts - Shri B.L. Nonglait, Deputy Director of Local Fund Audit. (2) Email ID - dlfauditmegshillong[at]gmail[dot]Com