Comptroller and Auditor General (CAG) of India Girish Chandra Murmu inaugurated the International Centre for Audit of Local Governance (iCAL) in Rajkot on July 18.
About International Centre for Audit of Local Governance (iCAL)
- The institute is a first in the country as per the CAG office.
- The institute aims to set global standards for auditing local governance bodies.
- iCAL will be a collaborative platform for policymakers, administrators and auditors linked with local governments.
- It will enhance the local government auditors’ independence to ensure improved financial performance assessment, service delivery, and data reporting.
- It will also serve as a centre of excellence for capacity building of local government auditors.
Account audits of local bodies
- While keeping accounts is the responsibility of the concerned local body, many state governments have an Examiner of Local Fund Accounts (ELFA) or Director of Local Fund Accounts (DLFA) for auditing their accounts.
- In Gujarat, the ELFA is an autonomous office functioning under the aegis of the finance department.
- The CAG, on the other hand, conducts audits of all funds (including the state and Central governments).
- It also exercises control and supervision over the proper maintenance of accounts and auditing for all three levels of PRIs/ULBs.
- Under its technical guidance and support initiative, CAG also advises and supports ELFA or DLFA and thereby supplements the latter’s work.
