Directorate of Local Fund, Audit & Pension.  Click Here


  • 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.

    •     The number of Urban Local Bodies audited in 2012-13 =50 [Annexure 'A'].
    •     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) 0191-2549990
Director (Srinagar) 0194-2489971
Dy.Director HQ, (Jammu) 9419359090
Dy.Director HQ,(Srinagar) 0191-2489971
Examiner/CAD, (Kashmir) 0194-2312589
Examiner/CAD,(Jammu) 0191-2520275

Organizational Set up


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:

  •   To Control and coordinate the activities of Local Fund Audit & Pensions Organization
  •   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.
  •   Examination of quarterly abstracts of receipts and expenditure of the Municipal Corporations, other Local Body Institutions and PRIs
  •   Consolidation of Half yearly Abstracts of Municipal Accounts and PRIs Accounts in prescribed form for their publication in the Government Gazette.
  •   Periodical Monitoring of Audit of the Municipal Corporations, other Local Body Institutions and PRIs with special reference to:

    •     Efficiency of Budgetary control.
    •     Maintenance of Accounts and Control registers.
    •     Reconciliation of Accounts.
    •     Settlement of Audit Paras and Audit objections.
    •     Recovery of receipts and regularity of expenditure.
    •     Compliance with various established cannons of financial propriety.
  •   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.
  •   Preparation of Annual Reports of Audit of Municipal Corporations, other Local Body Institutions and PRIs for their publication in Government Gazette.
  •   To conduct, with previous sanction of the Government, Audit of accounts of certain authorities, bodies, institutions or finds.
  •   Monitoring of the settlement of Pension cases by the Examiners & CAOs, Local Fund Audit & Pensions, Kashmir / Jammu in their respective jurisdiction.
  •   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.
  •   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.
  •   To take into its custody against receipt any record which may be considered necessary for its further investigation.
  •   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.
  •   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.
  •   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.
  •   Any other assignment that may be entrusted to the Directorate by the Government from time to time.
Computerization Plan

  •   The computerization of Treasuries is an important step towards implementation of e-governance in J&K State and a mile stone in the history of Accounts & Treasuries Organisation in Finance Department. The Computerization of treasuries is crucial for ensuring better financial health and management of the resources of the State. It will also enable the department to prepare and submit expenditure and revenue accounts to various quarters promptly and timely with least chances of mistakes besides ensuring instant reconciliation. It will also help the people in securing prompt payments and depositing revenues in the state treasury from a distance depicting transparency in the Government transactions.
  •   The State has embarked upon a big plan of computerization of State Treasuries and in the said programme out of 98 treasuries (now 103) in the Sate, the following 13 Treasuries are being computerized and two Treasuries are at present having trial runs.
  •   The Accounts & Treasuries organization is computerizing all the Treasuries of the State in a phased manner named as On-line Treasury Management Information System. The package covers all the functions of treasuries starting from the arrival of allotment of funds to the closure of accounts in the treasuries. The functions have be been organized in various modules like payment and receipt module , generation of detailed accounting reports and other computerized operations which include account head wise daily/monthly reports on receipt/ payments etc.
Future Programmes

Other areas which have been envisaged in future include:

  •   Expansion and development of software including pension payment control data base of all the pensioners, employees of the State.
  •   Preparation of accounts of the State as a whole based on the transactions taking place at the treasuries, budgetary control and expenditure, monitoring of treasury operations by the Treasury Officers, Deputy Directors, Director and Finance Department, instantaneous availability of information and reports on the web etc.

The above programme will facilitate accessibility of treasury accounts anywhere within the State. It will not be too far when all accounts of the State as a whole will be available on Web accessible to all. Efforts are on about application of newly developed software called "Treasury 2004".