Directorate of Local Government and Rural Development Audit is one of the Seventeen (17) audit directorates under the office of the Comptroller and Auditor General of Bangladesh. This audit directorate is responsible for carrying out audit of all Budgetary Central Government, Extra Budgetary Organization, Public Enterprise belonging to two ministries, namely Ministry of Hill Tracts, Ministry of Local Government, Rural Development and Co-operatives. There is no regional office of this directorate. This directorate is particularly responsible for auditing Local Government Organization like Porashova, City Corporation, Zilla Parishad, Upazila Parishad, Union Parishad. The objective of this directorate is to conduct effective audit of the afore-mentioned offices in order to ensure value for public money and provide reliable and objective information to the stakeholders with a view to establishing transparency and accountability in their activities.
Audit observations involving Serious Financial Irregularities (SFI) are initially developed into Advance Paras (AP) and subsequently Draft Paras (DP) after taking into consideration the replies received from the concerned entities and the Principal Accounting Officer (Secretary to the Ministry/Division). With the approval of Comptroller and Auditor General of Bangladesh DPs are incorporated in the audit reports. In addition to conducting traditional ISSAI-compliant financial and regularity audits, this directorate also carries out ISSAI-based performance audit to evaluate economy, efficiency and effectiveness in the management of public resources, thereby contributing to governance.
