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 Panchayat Samities, Gram Panchayats, Urban Local Bodies, Development Authorities, Universities, Aided Colleges, High Schools, M.E.Schools, Endowment etc. Presently there are 13,681 numbers of Auditee Institutions in the State subject to audit by Local Fund Audit Organisation.


Category of Institutions Numbers
A. STATUTORY
1. Panchayat Samiti 314
2. U.L.B. 115
3. Development Authorities & Planning Authority 57
4. Universities 22
5. Aided Colleges 960
6. Miscellaneous(BSE, CHSE, OKVI, WODC,etc.) 207
7. Gram Panchayats 6794
8. Zilla Parisad 30
9. Aided High Schools, Added M.E School , Sanskrit toll , Madrasa 5,182
TOTAL 13,681