Technical Guidance and Support (TGS) (Cell) Section is directly reported to Principal Accountant General. This Section deals with the functions related to providing Technical Guidance and Supervision (TGS) over the audit of local bodies to the Examiner, Local Fund Accounts (ELFA), as per TGS Practise Guide (November 2022) issued by the Comptroller and Auditor General of India. It involves (i) assessment of ELFA, (ii) TGS Agenda Setting, (iii) preparation of TGS Plan and their execution, (iv) providing guidance to the ELFA in conducting the audit of local bodies units audited by ELFA, (v) conducting test check of some of the local bodies units audited by ELFA in order to provide technical guidance (vi) to monitor the quality of the Inspections Reports issued by the ELFA by calling for some of the reports for scrutiny (vii) providing training to the of icials of ELFA for enhancing capacity building for ef ective audit of local bodies units and (viii) preparation of Annual Technical Inspection Report (ATIR) in accordance with TGS Practice Guide

Authority of TGS-Cell

Training Junagadh 2022 Report

Guidelines for Financial Audit of Panchayati Raj Institutions

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