DIRECTORATE OF LOCAL FUND AUDIT & PENSIONS.

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BACKGROUND

The Directorate of Local Fund Audit & Pensions was created in the year 2012 vide Govt. Order No. 70-F of 2012 Dated 20-03-2012 with the view to enforce financial discipline & accountability in the Urban Local Bodies & Panchayati Raj Institutions. In order to achieve the above stated objectives, this directorate has been undertaking the following assignments;

*   To control & coordinate the activities of Local fund Audit & pensions Organization & monitor the audit of the Municipal Corporation & other Local Body Institutions & PRJ's.

i). The number of Urban Local Bodies audited in 2012-13 =50 [Annexure 'A'].
ii). The number of Urban Local Bodies audited in 2013-14 =52 [ Annexure 'B'(upto31/12/2013)

*   Apart from the foregoing the directorate has been monitoring the settlement of Pension cases authorized by the Examiner's & CAD's, Local Fund Audit & Pensions, Kashmir/Jammu in their respective Jurisdictions.

*   Previously there used to be one Examiner/CAD for the entire state of Jammu & Kashmir for authorization of pension to the retires of Municipal Corporations & other Local Body Institutions but as per the Government order referred to above, a separate Examiner & CAD, Local Fund Audit & Pensions, Jammu was created. The duties & functions of Director, Local Fund Audit & Pensions & Examiner/CAD, Local Fund Audit & Pensions are specified in Government Order No.220-F of 2012 dated 09-10-2012.       

              As per, SRO-400 dated 13-09-2013, the settlement of pension cases by this Directorate has been put under J & K public service Guarantee Act, 2011. The stipulated time for settlement of the Pension Cases is 30 working days. The citizens can seek information by approaching the designated officers after following the procedures provided in the RTI-Act & the rules made there=under. The information can be sought on the following telephone numbers.
 

Director (Jammu)

( Srinagar)

0191-2549990

 0194-2489971

Dy.Director (HQ), (Jammu)

(Srinagar)

9419359090

0191-2489971

Examiner/CAD, (Kashmir)

(Jammu)

0194-2312589

0191-2520275

Organizational Setup.

 

 

DUTIES AND FUNCTIONS OF DIRECTORATE

The following are the duties and functions assigned to the Directorate of Local Fund Audit & Pensions, J&K Vide Government Order No. 220-F of 2012 dated 09-10-2012:


  1. To Control and coordinate the activities of Local Fund Audit & Pensions Organization.
  2. Consolidation of Quarterly Abstract of Accounts of Municipal Corporations and other Local Body Institutions including Panchayati Raj Institutions (PRIs) and control thereon at the state level.
  3. Examination of quarterly abstracts of receipts and expenditure of the Municipal Corporations, other Local  Body Institutions and PRIs.
  4. Consolidation of Half yearly Abstracts of Municipal Accounts and PRIs Accounts in prescribed form for their publication in the Government Gazette.
  5. Periodical Monitoring of Audit of the Municipal Corporations, other Local Body Institutions and PRIs with special reference to:

a. Efficiency of Budgetary control.

b. Maintenance of Accounts and Control registers.

c. Reconciliation of Accounts.

d. Settlement of Audit Paras and Audit objections.

e. Recovery of receipts and regularity of expenditure.

f. Compliance with various established cannons of financial propriety.

 

  1. Hold discussions with Heads of the Departments and the DDOs on the preliminary Annual Draft, Audit Report as prepared by concerned Examiner & CAO, Local Fund Audit & Pensions, before issue.

  2. Preparation of Annual Reports of Audit of Municipal Corporations, other Local Body Institutions and PRIs for their publication in Government Gazette.

  3. To conduct, with previous sanction of the Government, Audit of accounts of  certain authorities, bodies, institutions or finds.

  4. Monitoring of the settlement of Pension cases by the Examiners & CAOs, Local Fund Audit & Pensions, Kashmir / Jammu in their respective jurisdiction.

  5. Consolidation of Pension payments by various treasuries of the state as per the statements provided by the Examiners & CAOs, Local Fund Audit & Pensions Kashmir / Jammu and liaising with the Housing & Urban Development Department for release of necessary funds as per requirement.

  6. To obtain written or oral clarification as it may consider necessary and call for such information / records / documents from officer / official of the Municipal Corporations, other Local Body Institutions and PRIs as it may require for the discharge of its duties.

  7. To take into its custody against receipt any record which may be considered necessary for its further investigation.

  8. For non-cooperation / non-submission of Information / monthly accounts or in cases of serious financial irregularities / misappropriation / embezzlement of public money, the Directorate may with the prior approval of Director General, Accounts & Treasuries, withhold the DDO powers / stop Bank operation, as then case may be, respect of concerned Municipal Corporation / other Local Body Institution (s) /PRIs.

  9. To conduct monthly meetings with the Examiners & CAOs, Local Fund Audit & Pensions, Kashmir / Jammu for reviewing the performance with regard to the duties / functions assigned to them.

  10. To conduct Annual Administrative Inspection / Physical Verification of the Stores and Stocks of the offices of the Examiners & CAOs, Local Fund Audit & Pensions, Kashmir / Jammu.

  11. Any other assignment that may be entrusted to the Directorate by the Government from time to time.

 

The Directorate of Local Fund Audit & Pensions shall, however, work under the overall administrative control of Director General, Accounts & Treasuries.

DUTIES AND FUNCTIONS OF EXAMINER & CHIEF ACCOUNTS OFFICER

Following are the duties & functions assigned to Examiner & CAO, Local Fund Audit & Pensions, Kashmir / Jammu.

  1. To receive the monthly accounts  from all the Municipal Corporations, other Local Body Institutions, Panchayati Raj Institutions (PRIs) and the pension   paying Treasuries.

  2. To compile and post all accounts received under function (1) above.

  3. To prepare the half yearly abstract of Receipts and Expenditure / yearly account of Receipts and Expenditure of all Municipal Corporations, other Local Body Institutions and PRIs, from the Accounts thus compiled for their submission to the Director, Local Fund Audit & Pensions.

  4. To examine the monthly accounts of Municipal Corporations, other Local Body Institutions and PRIs with reference to the codal procedures / established cannons of financial propriety and to convey the observations to the respective officers for appropriate remedial measures. The clearance of such Observation Book (O.B) items shall be effected after thorough examination / verification of the replies rendered / documents furnished by the respective Municipal Corporations, other Local Body Institutions and PRIs.

  5. To conduct the audit the Municipal Corporations, other Local Body Institutions and PRIs in their respective jurisdiction and to issue the Audit Reports thereof.

  6. Authorization of pension to the retirees of Municipal Corporations, other Local Body Institutions and their periodical revision necessitated due to pay revision or otherwise, and the maintenance of records / accounts thereof.

  7. Consolidation of the payments made by the concerned treasuries from the Pension Pool Fund and its submission to the Directorate of Local Fund Audit & Pensions on quarterly basis.

  8. Monitoring of receipts of Pension Pool Fund from Housing & Urban Development Department (in the shape of Hundles) and its further allotment to the concerned treasuries in the shape of hundles.

  9. Conduct of audit of stores, stocks, cash and other assets of Municipal Corporations, other Local Body Institutions and PRIs including random physical check of cash / stock etc.

  10. To conduct random check of deployment of vehicles, machinery and equipment from the propriety point of view.

  11. To examine the replies furnished by the concerned Municipal Corporations, other Local Body Institutions and PRIs to the Audit Reports and issue rejoinders to the concerned officers regarding dropping of paras with detailed remarks as to what further action is required in respect of outstanding paras.

  12. At the close of financial year, the Examiner & CAO shall prepare a preliminary Annual Draft Audit Report for discussion with the respective Heads of the Departments and the DDOs. All such discussions shall be held in the presence of the Director, Local Fund Audit & Pensions.

  13. After completing the process of discussion with the Heads of the Departments and the concerned DDOs, the Examiner & CAO shall prepare the Annual Audit Report regarding outstanding paras. The final report shall be submitted by the Examiner & CAO to the office of Director, Local Audit & Pensions for compilation of the two Annual Reports of Audit of Municipal Accounts, Audit of other Local Body Institutions and PRIs in respect of the two Examiners &bCAOs.

  14. Any other duty that may be entrusted by the Government from time to time.

 

 

 RIGHT TO INFORMATION

Functionaries under RTI Act Name of Office Designation Place of Posting Contact
1st Appellate Authority Zahoor Ahmad Bhat Director Local Fund Audit & Pensions 9419001351
Public Information Officer (PIO) Chattoo Ram Dy. Director (HQ) Local Fund Audit & Pensions 9419399090
Asstt. Public Information Officer (APIO) Syed Shabir Ahmad Examiner / CAO, Kashmir Local Fund Audit & Pensions, Kashmir 9419561626
Asstt. Public Information Officer (APIO) Shamsher Singh Samyal Examiner / CAO, Jammu Local Fund Audit & Pensions, Jammu 9419209114