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 13,924 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, Imp. Trust, Spl. Planning Authority 28
4. Universities 12
5. Aided Colleges 841
6. Aided High Schools 3218
7. Aided M.E Schools/ Sanskrit Tol/Madrassa 1964
8. Miscellaneous(BSE, CHSE, OKVI, WODC) 04
9. Gram Panchayats 6798
10. Zilla Parisad 30
TOTAL 13324
1. Miscellaneous 202
2. Religious Endowments 398
T O T A L 600
G R A N D T O T A L 13924