International Centre for Audit of Local Governance

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About International Centre for Audit of Local Governance:

It is 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.
Its primary objectives are to develop and enhance standards for Local Government Audits, strengthen data collection and reporting, and empower auditors, executives, and elected representatives through comprehensive training programs and leadership development initiatives.
The establishment of iCAL underscores the importance of Local Governments in achieving Sustainable Development Goals (SDGs) by fostering grassroots engagement and nurturing citizen ownership and accountability.
How are local bodies audited in India?
- Many state governments have an Examiner of Local Fund Accounts (ELFA) or Director of Local Fund Accounts (DLFA) for auditing their accounts.
- ELFA audits the utilisation of funds granted by the state government to local bodies.
- 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.

Q1: What is the role of Comptroller and Auditor General of India (CAG)?

CAG is the apex authority responsible for external and internal audits of the expenses of the National and state governments in the country. The Constitution of India provides for an independent office of the CAG in Chapter V. The CAG is mentioned in the Constitution of India under Article 148 – 151.

Source: What is the International Centre for Audit of Local Governance, which the CAG inaugurated in Gujarat?