Introduction

Local Audit Department (LAD)

Local Audit Department has its own separate administration, cadre control, budget, and expenditure.

The Administrative Group of Local Audit Department is constituted of two sets of combined sections. First Set is constituted of administrative section, establishment section, administrative confidential cell and Hindi Section and whereas the Second combined set of Record & EDP sections was created in December, 2016 by decentralizing Record related function from Administration Section. The set of two combined sections of Administrative Group of Local Audit Department are under the supervision of two Branch Officers i.e. Senior Audit Officers/Audit Officers.

List of Sections under Administration Group:

The following Sections collectively form the Administration Group of Local Audit Department under the Group Charge of  Deputy Accountant General (Administration):-

• Administration Section
• Establishment Section
• Administrative Confidential Cell
• Record Section
• EDP Section
• Hindi Cell

SS-II (PRI):

Social Sector Audit-II (SS-II) Group, previously known as LB-I Group prior to 1st April 2012, came into existence since June 2009 on inter division of Local Audit Department. This Group has been entrusted to examine and audit the accounts of three tier Panchayati Raj Institutions (3,229 Gram Panchayats (GPs) at the village level, 334 Panchayat Samitis (PSs) at intermediate level between the district and village, 20 Zilla Parishads (ZPs) and one Mahakuma Parishad (MP) at the district level vide Notification No. 1149/PN/O/I/3C-2/2000 (Pt.II) dated 28.03.2003 read with Notification No. 1659/PN/O/I/ 1A-01/2020 dated 12.03.2020 and Order No 21590-Panch/3A-17/78 dated 03.09.1980 and in exercise of power conferred by sub-section (1) of Section 186 of the West Bengal Panchayat Act,1973. Local Audit Department also conducts Compliance Audit and Performance Audit/Thematic Audit of the PRI Bodies of West Bengal as per the order of Comptroller and Auditor General of India.  

The Social Sector II (SS II) is under the immediate charge of one Examiner of Local Accounts, who is Officer of the rank of Senior Deputy Accountant General/Deputy Accountant General of the Indian Audit & Accounts Service and works under the supervision of Principal Accountant General (General & Social Sector Audit), West Bengal, Kolkata.The Group Officer of this Group is designated as Examiner of Local Accounts in all matters relating to Audit and Audit Reports.

Examiner of Local Accounts (ELA), West Bengal has been appointed by the Government of West Bengal as the primary auditor of accounts of the Panchayati Raj Institutions (PRIs) under provisions of West Bengal Panchayat Act, 1973.

This Group prepares one Audit Report namely “Report of the Examiner of Local Accounts on Panchayati Raj Institutions” for submission before the Legislative Assembly annually in accordance to Section 191A of the West Bengal Panchayat Act, 1973. The Examiner of Local Accounts also prepares unit-wise report on the accounts of PRIs and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may be, of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad respectively and a copy thereof to the State Government.

Audit Profile:There are 3,584 units under the audit jurisdiction of SS-II Group (excluding 112 GPs and 8 PSs which fall under the Gorkhaland Territorial Administration). Category-wise numbers of units are as follows:

SS-III (ULB)

Social Sector Audit-III (SS-III) Group, previously known as LB-II Group prior to 01st April 2012, came into existence since June 2009 on inter division of Local Audit Department. This Group has been allocated with the works of Compliance Audit, Financial Attest Audit and Performance Audit/Thematic Audit of Urban Local Bodies (ULB) (Municipal Corporations & Municipalities) as well as the Universities, District Primary School Councils, Fish Farmers’ Development Agencies, Local Library Authority, West Bengal Council of Higher Secondary Education, WestBengal Board of Secondary Education etc.

The Social Sector III (SS III) is under the immediate charge of Examiner of Local Accounts, who is Officer of the rank of Senior Deputy Accountant General/Deputy Accountant General of the Indian Audit & Accounts Serviceand works under the supervision of Principal Accountant General (General & Social Sector Audit), West Bengal, Kolkata.The Group Officer of this Group is designated as Examiner of Local Accounts in all matters relating to Audit and Audit Reports.

The Government of West Bengal appointed Examiner of Local Accounts (ELA) as a primary auditor of accounts of Urban Local Bodies (ULBs) under West Bengal Municipal Act, 1993 and other Municipal Corporations Act.

This Group prepares annually the “Report of the Examiner of Local Accounts on ULBs” for submission before the Legislative Assembly.The ELA also prepares unit-wise Inspection report on the accounts/ transactions of ULBs and sends such report to the Mayor/Chairman of respective ULBs and a copy thereof to the Director of Local Bodies or such other officers as the State Government may direct.

The Financial Attest Audit of Urban Local Bodies (ULBs) and Other Local Bodies (OLBs) is being conducted by the SS-III Group in addition to Compliance Audit. Forty (40) ULBs in Kolkata Metropolitan Area (KMA) are required to prepare annual accounts in accrual basis double Entry System with .effect from the FY 2006-07 and other 85 ULBs in non-KMA area are required to prepare the same from the FY 2007-08. The OLBs (Universities etc.) are preparing accounts from different years as no such date is specified for them.

Audit Profile:There are 687 units under the audit control of SS-III Group. Category wise numbers of units are as follows: