iCAL (Syllabus: GS Paper 2 – Polity/Governance)
Context: Comptroller and Auditor General (CAG) of India inaugurated the International Centre for Audit of Local Governance (iCAL) in Rajkot.
International Centre for Audit of Local Governance (iCAL)
- About: It is a pioneering initiative by SAI India
- Primary Objectives
o Developing and Enhancing Standards: iCAL focuses on establishing and improving standards for Local Government Audits.
o Strengthening Data Collection and Reporting: iCAL aims to bolster how data is collected and reported within local governments.
o Training: The initiative provides comprehensive training and leadership development for auditors, executives, and elected representatives.
o Supporting Sustainable Development Goals (SDGs): iCAL emphasizes the role of Local Governments in achieving SDGs by fostering grassroots engagement and citizen accountability.
- Achieving Sustainable Development Goals: iCAL supports Local Governments in reaching SDGs by encouraging community engagement.
- Addressing Global Challenges: The platform helps tackle issues such as climate change and the blue economy, essential for effective policy implementation and grassroots economic growth.
Local Bodies Audit in India
- Three-Tier Governance Structure: India’s governance includes the Union, state, and local bodies, with Panchayati Raj Institutes (PRIs) and Urban Local Bodies (ULBs) managing self-governance.
- Role of State Government Auditors: Many state governments appoint an Examiner of Local Fund Accounts (ELFA) or Director of Local Fund Accounts (DLFA) to audit local body accounts.
- Function of ELFA and CAG: The ELFA audits state-granted funds, while the Comptroller and Auditor General (CAG) oversees all levels of PRIs/ULBs, providing technical guidance and support to state auditors.
