Local Fund Audit Department

To conduct timely and quality audit of local funds and local authorities in accordance with the auditing standards of the Comptroller and Auditor General (Duties, powers and conditions of service) Act, 1971 as provided in the Tamil Nadu Local Fund Audit Act, 2014.
To carry out systematic and independent examination of accounts, finance & administrative operations and present reports containing audit findings supported by appropriate evidences.

To induct professionalism in verification of accounts in order to ensure financial discipline.
To ensure efficient utilization of resources of the auditee institutions through qualified manpower equipped with sound financial and accounting knowledge.
To improve the quality of audit through excellence in e-audit and e-governance by improvising the audit techniques and enabling easy availability of audit related data.
To introduce new concepts and procedures related to audit.

To conduct audit and issue audit reports of auditable institutions.
To issue audit certificate on the audited accounts of Institutions.
To raise objections pointing out the irregularities those are contrary to the provisions of the Acts and Rules governing the institutions.
To issue surcharge certificates wherever financial loss is found and needs to be recovered.
To sanction and release pension and related benefits to the retired local body staff.
To report the irregularities noticed in audit to the Heads of the Institutions concerned.
To settle the pending audit objections.
To verify the retirement orders of staff related to Corporations and Universities.
To impart extensive training in audit methodologies to the audit staff in order to improve the quality of audit.
To submit to the government annually, a consolidated report to be placed before the Legislative Assembly.
To carry out audit functions aided through e-governance as required by the constitutional mandate.

As per section 4 & 5 of the Tamil Nadu Local Fund Audit Act, 2014 (Act 24 of 2014), the Director of Local Fund Audit is empowered statutory authority to audit the accounts of local authorities and local funds.