Directorate of Local Fund Audit (D L F A ) , Odisha is the Statutory Audit Organization of Government of Odisha. It has been functioning under the administrative control of Finance Department since 1948 & has been made a separate Directorate w.e.f. dt.01.10.2012.There are 26 District Audit Offices functioning for the 30 revenue districts of the State, each headed by a District Audit Officer.The Director of Local Fund Audit, Odisha is the Head of the Organisation. The Director LFA exercises the powers of Examiner of Local Accounts under the OLFA Act 1948.There are Officers like Additional Director, Joint Director, Deputy Directors, Assistant Directors, besides Audit Superintendents & Auditors to assist the Director in discharging his duties as the Examiner of Local Accounts.The Organization undertakes audit of Government / Grant-in-Aid Institutions, Panchayat Samities, Gram Panchayats, Urban Local Bodies, Development Authorities, Universities, Aided Colleges, High Schools, M.E.Schools, Endowment etc. Presently there are 12967 numbers of Auditee Institutions in the State subject to audit by Local Fund Audit Organisation.

Category of Institutions Numbers
1. Panchayat Samiti 314
2. U.L.B. 115
3. Development Authorities & Planning Authority 28
4. Universities 14
5. Aided Colleges 839
6. Aided High Schools 3218
7. Aided Sanskrit Tol/Madrassa 377
8. Miscellaneous(BSE, CHSE, OKVI, WODC) 604
9. Gram Panchayats 6798
10. Zilla Parisad 30
11. Office of the Dist Labour Commissioner(DLC) & Assist. Labour Commissioner(ALC) 30
TOTAL 12367
1. Miscellaneous 202
2. Religious Endowments 398
T O T A L 600
G R A N D T O T A L 12967