Audit Management Group-II(LAD)
AMG-II (Local Audit Department)
Historical Background:
The Local Audit Department (LAD) was first created in the year 1880 with the object of having the accounts of municipalities and other local funds, trust funds and estates under the Court of Wards examined locally by an officer of the Finance Department styled as Examiner of Local Accounts and attached to the office of the Accountant General.
Though under the Reforms of 1921, the “Local Fund Audit” became a Provincial subject, the Government of Bengal, decided to let the control of the Local Audit Department remain with the Auditor General and so this department continued to be a part of the office of the Accountant General, Bengal.
Again, although, the audit of “Local Funds” remained as before a Provincial Subject as per the Government of India Act, 1935, the Government of Bengal, having decided to leave the control of the department as before to the Auditor General of India, an arrangement was accordingly made on consent basis between the Government of Bengal and the Auditor General of India.
The arrangement continued even after the passing of CAG’s DPC Act 1971. The charge of Local Audit Department (LAD) remains to be held by the Examiner of Local Accounts (ELA) in the rank of the Group Officer of IA&AD. It has separate administration, cadre control, budget and expenditure.
Present Status:
AMG-II/LAD Group, previously known as Social Sector Audit –III (SS-III), headed by the Examiner of Local Accounts – under the administrative control of the Principal Accountant General (Audit-II), West Bengal of IAAD, came into existence in March, 2021 on restructuring of Local Audit Department.
AMG-II (LAD) Group is appointed as the Sole Auditor by the Govt. of W.B. to audit the accounts in respect of the Urban Local Bodies and Other Local Bodies under various departments of this state.