Source- This post on the International Centre for Audit of Local Governance (iCAL) has been created based on the article “What is the International Centre for Audit of Local Governance, which the CAG inaugurated in Gujarat?” published in “Indian Express” on 22 July 2024.
Why in the news?
The Comptroller and Auditor General (CAG) of India recently inaugurated the International Centre for Audit of Local Governance (iCAL) in Rajkot,Gujarat.
About International Centre for Audit of Local Governance (iCAL)
| Aspects | Description |
| About | iCAL is a collaborative platform for policymakers, administrators, and auditors linked with local governments. |
| Aim | It aims to enhance the independence of local government auditors to ensure improved financial performance assessment, service delivery, and data reporting. |
| Function | iCAL serves as a centre of excellence for the capacity building of local government auditors. Its primary objectives include: i) Developing and enhancing standards for Local Government Audits. ii) Strengthening data collection and reporting. iii) Empowering auditors, executives, and elected representatives through comprehensive training programs and leadership development initiatives. |
| Significance | 1. The establishment of iCAL underscores the importance of Local Governments in achieving Sustainable Development Goals (SDGs). 2. It fosters grassroots engagement and nurtures citizen ownership and accountability. |
Auditing of Local Bodies in India
i) Many state governments have an Examiner of Local Fund Accounts (ELFA) or Director of Local Fund Accounts (DLFA) responsible for auditing their accounts.
ii) ELFA audits the utilisation of funds granted by the state government to local bodies.
Role of the CAG
i) The CAG conducts audits of all funds, including those from the state and Central governments.
ii) The CAG exercises control and supervision over the proper maintenance of accounts and auditing for all three levels of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs).
iii) Under its technical guidance and support initiative, the CAG advises and supports ELFA or DLFA.
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