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PROACTIVE DISCLOSURE

RTI Proactive Disclosure under Section 4(1)(b) of the RTI Act

THE RIGHT TO INFORMATION ACT, 2005

Right to information and obligations of public authorities:-

1. Particulars of its organisation, functions and duties 

1.1 Particulars of its organisation, functions and duties [Section 4(1)(b)(i)]

(i) Name and address of the Organization

SIKKIM LOCAL FUND AUDIT (SLFA),

FINANCE DEPARTMENT,

4TH FLOOR, BLOCK B, TASHILING SECRETARIAT,GANGTOK


(ii) Head of the organization

MR. KARMA LODA TSHERING, ADDITIONAL DIRECTOR


(iii) Vision, Mission and Key objectives
Vision

To be a premier institution in the field of local body audit, providing high-quality, independent, and objective audit services to promote transparency, accountability, and good governance in the local bodies of Sikkim.


Mission

To provide comprehensive, timely, and effective audit services to the local bodies of Sikkim, ensuring that their financial resources are utilized efficiently, effectively, and for the intended purposes.

 

Key Objectives
  • To conduct regular and comprehensive audits of the local bodies of Sikkim in accordance with the Sikkim Local Fund Audit Rules, 2012.

  • To identify and report instances of financial irregularities, misappropriation of funds, and violations of financial rules and regulations.

  • To provide recommendations for improving the financial management and internal control systems of the local bodies.

  • To assist the local bodies in implementing the recommendations of the audit reports.

  • To promote transparency and accountability in the financial management of the local bodies.

  • To strengthen the financial discipline of the local bodies.

  • To contribute to the overall good governance of the local bodies of Sikkim.

 

(iv) Function and duties

       The Sikkim Local Fund Audit Act, 2012 outlines the functions and duties of the Director of Local Fund Audit and other officers of the Local Fund Audit Directorate. Some of the key functions and duties as per the SLFA Act 2012 are: 

  • Conducting the audit of accounts of local authorities or local funds included in the Schedule referred to in Section 4(1) of the Act. 

  • Adding any other authority, body, institution, or local fund to the Schedule referred to in Section 4(1) of the Act. 

  • Examining the accounts of local authorities or local funds and reporting on the expenditure, transactions, and financial position of such authorities or funds. 

  • Reporting any defalcation or loss in money or stores of a local authority to the Director and to the Executive authority. 

  • Delegating powers and functions to be exercised under the Act to any officer of the Local Fund Audit Directorate. 

  • Dispensing with detailed audit of any account or class of transactions when circumstances warrant. 

  • Condoning a payment made from a local fund that appears to be contrary to law, subject to certain conditions. 

  • Performing any other function or duty assigned by the State Government or the Director. 


The Sikkim Local Fund Audit (SLFA) is responsible for auditing the accounts of local bodies in the state of Sikkim. The SLFA's primary duties and functions include:

  • Conducting regular and comprehensive audits of local bodies: The SLFA conducts regular audits of all local bodies in Sikkim, including Panchayati Raj Institutions (PRIs), Urban Local Bodies (ULBs), and other local authorities. These audits cover the financial transactions, physical verification of assets and liabilities, and compliance with financial rules and regulations.

  • Examining and verifying accounts and records: The SLFA examines and verifies the accounts and records of local bodies to ensure that they are accurate, complete, and maintained in accordance with prescribed accounting standards. This includes reviewing vouchers, bills, receipts, and other financial documents.

  • Ascertaining the correctness of expenditure and receipts: The SLFA verifies the correctness of expenditure and receipts of local bodies to ensure that funds are being used for the intended purposes and that all receipts are properly recorded.

  • Reporting irregularities and frauds: The SLFA reports any irregularities, frauds, or misappropriation of funds to the appropriate authorities for further investigation and action.

  • Providing recommendations for improvement: The SLFA provides recommendations to local bodies for improving their financial management systems, internal controls, and overall financial performance.

  • Promoting transparency and accountability: The SLFA promotes transparency and accountability in the financial management of local bodies by making its audit reports publicly available and by engaging with stakeholders.

  • Enhancing financial discipline: The SLFA contributes to enhancing financial discipline in local bodies by ensuring that they adhere to financial rules and regulations and by promoting sound financial practices.

  • Contributing to good governance: The SLFA plays a crucial role in promoting good governance in local bodies by ensuring that their financial resources are used efficiently, effectively, and for the public good.

 

In addition to these core duties and functions, the SLFA also performs various other tasks, such as:

  • Conducting special audits as directed by the government

  • Conducting concurrent audits of selected local bodies

  • Providing technical advice and training to local bodies on financial management matters

 

The SLFA plays an essential role in ensuring that the financial resources of local bodies in Sikkim are managed effectively and responsibly for the benefit of the public.

 

(v) Organization Chart

 

 

(vi) Any other details-the genesis, inception, formation of the department and the HoDs from time to time as well as the committees/Commissions constituted from time to time have been dealt

The Directorate of Local Fund Audit (DLFA), a division under the Finance Department, Government of Sikkim, was established in compliance with the recommendations of the Eleventh Finance Commission by the enactment of the Local Fund Audit Act 2012. The DLFA is empowered to conduct audits on the accounts of local bodies, viz., the Panchayati Raj Institutions (incorporated under the Sikkim Panchayat Act 1993 as amended) and the Municipalities (incorporated under the Municipalities Act 2007).

 

1.2 Power and duties of its officers and employees [Section 4(1) (b)(ii)]

 

(i) Powers and duties of officers (administrative, financial and judicial)

  

The Sikkim Local Fund Audit Act, 2012 outlines the powers and duties of the Director of Local Fund Audit and other officers and employees of the Local Fund Audit Directorate.

Some of the key powers and duties are:

  • The Director shall have general superintendence and control over all officers and staff of the Local Fund Audit Directorate in the performance of their functions under the Act or the rules made thereunder [Section 2(3)].

  • The Director shall conduct the audit of accounts of local authorities or local funds included in the Schedule referred to in Section 4(1) of the Act [Section 4(1)].

  • The Director may delegate all or any of the powers to be exercised or functions to be performed by him under this Act to any officer of the Local Fund Audit Directorate and may withdraw such powers and functions so delegated [Section 16].

  • The Director may dispense with detailed audit of any account or class of transactions and apply such limited check in relation to such accounts or transactions as he may deem fit [Section 17].

  • The Director shall exercise general supervision and control over the discharge by the auditors of their duties under this Act [Section 15(1)].

  • The officers and staff of the Local Fund Audit Directorate shall be subordinate to the Director and shall perform their functions under the Act or the rules made thereunder as directed by the Director [Section 2(3)].

  • The Director may require any person to furnish him with any information or explanation in relation to the accounts of a local authority or local fund [Section 14].

  • The officers and staff of the Local Fund Audit Directorate shall have access to all records, books, vouchers, and other documents of a local authority or local fund for the purpose of conducting the audit [Section 13]. 


          Similarly, the Sikkim Local Fund Audit Rules, 2014 contains information on the powers and duties of officers and employees related to local fund audits in Sikkim.

Some of the key points are: -

  • The Director of Local Fund Audit shall be responsible for the administration of the Act and the rules made thereunder .

  • The Director of Local Fund Audit shall have the power to conduct audits of local funds and to take appropriate action in case of fraud, misappropriation, or serious irregularities . 

  • The Director of Local Fund Audit may delegate any of his powers or duties to any officer subordinate to him .

  • The officers and employees of the Directorate of Local Fund Audit  shall maintain strict secrecy regarding the affairs of the local bodies and shall not disclose any information obtained during the course of their duties .

  • The officers and employees of the Directorate of Local Fund Audit shall be subject to the control of the Director of Local Fund Audit and shall perform their duties in accordance with the instructions issued by him .

 

(ii) Rules/ orders under which powers and duty are derived and Exercised

As mandated by Sikkim Local Fund Audit Act 2012 and Sikkim Local Fund Audit  Rules 2014.

 

1.3 Procedure followed in decision making process [Section 4(1)(b)(iii)]

(i) Process of decision making Identify key decision making points
  • As per hierarchical line of control depicted in the organizational setup

  • By interaction with In-charges and staff.

  • By interaction with stake holders

(ii) Final decision making authority

Government of Sikkim

 

(iii) Related provisions, acts, rules etc.

Sikkim Government Services Rules, Sikkim Financial Rules 1979, Sikkim Traveling Allowances Rules, Sikkim General Provident Fund Rules,1984, Sikkim Services Pension Rules 1990 & Computation Of Pension Rules 1985, Sikkim Government Services (Revised Pension)Rules, 2010, Sikkim Government Employees Group Insurance Scheme, 1993, Sikkim Government Servants Contributory Pension Rules, Sikkim Local Fund Audit Act 2012, and Sikkim Local Fund Audit  Rules 2014.

 

(iv) Channel of supervision and accountability

 As per hierarchical line of control depicted in the organizational setup

 

1.4 Norms for discharge of functions [Section 4(1)(b)(iv)]

(i) Nature of functions/ services offered

SLFA is responsible for conducting audits of local funds in Sikkim. The directorate ensures that the funds allocated to local bodies are being utilized properly and in accordance with the guidelines and rules set by the government. The directorate also has the power to take appropriate action in case of fraud, misappropriation, or serious irregularities.

(ii) Norms/ standards for functions/ service delivery

SLFA is expected to conduct audits of local funds in accordance with the Sikkim Local Fund Audit Act, 2012 and the rules made thereunder. The directorate is also expected to maintain strict secrecy regarding the affairs of the local bodies and not disclose any information obtained during the course of their duties. The directorate is accountable to the Director of Local Fund Audit, who is responsible for the administration of the Act and the rules made thereunder.

(iii) Process by which these services can be accessed

It is recommended to contact the Finance Department or the Director of Local Fund Audit for more information on how to access services. 

(iv) Time-limit for achieving the targets

It is recommended to contact the Directorate of Local Fund Audit or the Director of Local Fund Audit for more information on any specific targets or time-limits related to their services.

(v) Process of redress of grievances

Any grievance can be redressed through submitting an application to the Director of Local Fund Audit.

 

1.5 Rules, regulations, instructions manual and records for discharging functions [Section 4(1)(b)(v)]

(i) Title and nature of the record/ manual /instruction.
(ii) List of Rules, regulations, instructions manuals and records.
(iii) Acts/ Rules manuals etc.

As per 1.3 (iii) above.

 

(iv) Transfer policy and transfer orders

Transfer policy framed by the State Government is followed. The transfer orders are available on website www.sikkimfred.gov.in and www.sikkimdop.gov.in 


 1.6 Categories of documents held by the authority under its control [Section 4(1)(b) (vi)]

(i) Categories of documents

Custodian of documents/categories


Sl. No.

Document Title

Description

Responsibility

Periodicity of preservation

1.

Annual Consolidated Audit Report

Annually consolidate reports of audit of accounts of the local authorities

I/c Administration

As per Record Retention Schedule.

2.

Store records

Inventory of the procured goods, asset register

-do-

-do-

3.

Purchase files

Invited bids, technical selection committee comments, purchase contracts, installation reports and bills

-do-

-do-

4.

Office orders

Appointments, promotion, procurement, financial sanction

-do-

-do-

5.

Service record

Details of officers/staff

-do-

-do-

6.

Forms

Audit requisition, EL, Medical, GPF, Joining report, Store requisition, bill, bill adjustment, etc.

-do-

-do-

7.

POS/IR

Preliminary Observation Statement/ Inspection Reports of the audited local authorities

-do-

-do-

(ii) Composition
(iii) Dates from which constituted
(iv) Term/ Tenure
(v) Powers and functions
(vi) Whether their meetings are open to the public?
(vii) Whether the minutes of the meetings are open to the public?
(viii) Place where the minutes if open to the public are available?

Not Applicable


1.7 Boards, Councils, Committees and other Bodies constituted as part of the Public Authority [Section 4(1)(b)(viii)] - NA

(i) Name of Boards, Council, Committee etc.
(ii) Composition
(iii) Dates from which constituted
(iv) Term/ Tenure
(v) Powers and functions
(vi) Whether their meetings are open to the public?
(vii) Whether the minutes of the meetings are open to the public?
(viii) Place where the minutes if open to the public are available?

NA

1.8 Directory of officers and employees [Section 4(1) (b) (ix)]

(i) Name and designation

DIRECTORY OF OFFICERS AND EMPLOYEES INDICATING THE PAY SCALE OF EACH OFFICER AND EMPLOYEE


List of Officers & Staff of Local Fund Audit Division, Finance Deptt.


Sl.  No.

Name

Designation

Contact No.

GPF/CPF

Basic Pay


Shri Karma Loda Tshering

Additional Director

9933989175

324/AJ

₹99,900/-


Shri Devendra Rai

Joint Director

7478820847

831/SECTT

₹87,400/-


Shri Palden Thakarpa

Sr. Accounts Officer

9434103749

1005/SECTT

₹75,200/-


Shri Phuchung Bhutia

Accounts Officer

9434945280

2009-32-01442

₹55,300


Shri Balaram Sharma

Accounts Officer

7407367328

292/MSD

₹64,200/-


Smt. Pem Jangmu Sherpa

Sr. Accountant

7020659099

12361/EDN

₹49,500/-


Shri Pempa Tsh. Bhutia

Sr. Accountant

6294114427

633/AH

₹49,500/-


Smt. Kaden Bhutia

Head Assistant

7063561926

148/COOP

₹45,200/-


Smt. Lucky Kazi

Sr. Accountant

7029847335

2480/PW

₹49,500/-


Smt. Phurba Lhamu Gurung

Jr. Accountant

8617039576

2019-12-19708

₹26,200/-


Smt. Ranju Pradhan

Jr. Accountant

8250901127

2019-12-19706

₹26,200/-


Smt. Sova Rai

Office Attendant

9593771332

2019-12-16530

₹17,200/-


Shri Ramendra Limboo

Office Attendant

8670813898

2019-12-15818

₹17,200/-


Shri Ashok Kr. Chettri

Driver

8637802194

2019-12-17456

₹18,200/-


(ii) Telephone , fax and email ID

As at 1.8 (i) above


(iii)List of employees with Gross monthly remuneration

As at 1.8 (i) above.


(iv)System of compensation as provided in its regulations

As per Sikkim Government Services (Pension) Rules, 1990 & Sikkim Government Servants (Contributory Pension) Rules, 2006.


 1.9 Monthly Remuneration received by officers & employees including system of compensation [Section 4(1) (b) (x)]

As per 1.8 (i) above.


 1.10 Name, designation and other particulars of public information officers [Section 4(1) (b) (xvi)]

Name, Organization and Particulars of SPIO :
a) State Public Information Officer

Mr. Palden Thakarpa, Sr Accounts Officer


b) Assistant State Public Information Officer

Mr. Phuchung Bhutia, Accounts Officer

1.11 No. Of employees against whom Disciplinary action has been proposed/ taken (Section 4(2)

(i) Pending for Minor penalty or major penalty proceedings

Nil as on date

(ii) Finalized for Minor penalty or major penalty proceedings

Nil as on date


 1.12 Programmes to advance understanding of RTI (Section 26)Educational programmes

Efforts to encourage public authority to participate in these programmes

  • Training of SPIO/ASPIO

  • Update & publish guidelines on RTI by the Public Authorities concerned

 

1.13 Transfer policy and transfer orders [F No. 1/6/2011- IR dt. 15.4.2013]

Transfer policy framed by the State Government is followed. The transfer orders are available on website www.sikkimfred.gov.in and www.sikkimdop.gov.in 

2. Budget and Programme

2.1 Budget allocated to each agency including all plans, proposed expenditure and reports on disbursements made etc. [Section 4(1)(b)(xi)]

BUDGET 2023-24

2.2 Foreign and domestic tours (F.No. 1/8/2012- IR dt. 11.9.2012) - NA

(i) Budget
 (ii) Foreign and domestic Tours by ministries and officials of the rank of Joint Secretary to the Government and above, as well as the heads of the Department.

a) Places visited

b) The period of visit

c) The number of members in the official delegation

d) Expenditure on the visit

 

(iii) Information related to procurements

a) Notice/tender enquires, and corrigenda if any thereon, Uploaded on website

b) Details of the bids awarded comprising the names of the suppliers of goods/ services being procured, c) The works contracts concluded – in any such combination of the above-and

d) The rate /rates and the total amount at which such procurement or works contract is to be executed.

 2.3 Manner of execution of subsidy programme [Section 4(i)(b)(xii)] - NA

(i) Name of the programme of activity
(ii) Objective of the programme
(iii) Procedure to avail benefits
(iv) Duration of the programme/ scheme
(v) Physical and financial targets of the programme
(vi) Nature/ scale of subsidy /amount allotted
(vii) Eligibility criteria for grant of subsidy
(viii) Details of beneficiaries of subsidy programme (number, profile etc)

2.4 Discretionary and non-discretionary grants [F. No. 1/6/2011-IR dt. 15.04.2013] - NA

(i) Discretionary and non-discretionary grants/ allocations to State Govt./ NGOs/other institutions
(ii) Annual accounts of all legal entities who are provided grants by public authorities

 2.5 Particulars of recipients of concessions, permits of authorizations granted by the public authority [Section 4(1) (b) (xiii)] - NA

(i) Concessions, permits or authorizations granted by public authority
(ii) For each concessions, permit or authorization granted
a) Eligibility criteria
b) Procedure for getting the concession/ grant and/ or permits of authorizations
c) Name and address of the recipients given concessions/permits or authorisations
d) Date of award of concessions /permits of authorizations

2.6 CAG & PAC paras [F No. 1/6/2011- IR dt. 15.4.2013]

CAG and PAC paras and the action taken reports (ATRs) have been laid on the table of both houses of the parliament.

3. Publicity Band Public interface

3.1 Particulars for any arrangement for consultation with or representation by the members of the public in relation to the formulation of policy or implementation there of [Section 4(1)(b)(vii)] [F No 1/6/2011-IR dt. 15.04.2013]

Arrangement for consultations with or representation by the members of the public

NA


(i) Relevant Acts, Rules, Forms and other documents which are normally accessed by citizens

NA


(ii) Arrangements for consultation with or representation by

a) Members of the public in policy formulation/ policy implementation
b) Day & time allotted for visitors
c) Contact details of Information & Facilitation Counter (IFC) to provide publications frequently sought by RTI applicants

NA


 3.2 Are the details of policies / decisions, which affect public, informed to them [Section 4(1) (c)]

Publish all relevant facts while formulating important policies or announcing decisions which affect public to make the process more interactive;
(i) Policy decisions/ legislations taken in the previous one year
(ii) Outline the Public consultation process
(iii) Outline the arrangement for consultation before formulation of policy

NA


3.3 Dissemination of information widely and in such form and manner which is easily accessible to the public [Section 4(3)]Use of the most effective means of communication

(i) Internet (website)

Finance Department web site


 3.4 Form of accessibility of information manual/ handbook [Section 4(1)(b)]

Information manual/handbook available in

(i) Electronic format 

Finance Department web site


(ii) Printed format 

Annual Reports

 

3.5 Whether information manual/ handbook available free of cost or not [Section 4(1)(b)]

List of materials available

(i) Free of cost 

Annual Reports

(ii) At a reasonable cost of the medium

4. EGovernance

 4.1 Language in which Information Manual/Handbook Available [F No. 1/6/2011-IR dt. 15.4.2013]

(i) English 

Yes

(ii) Vernacular/ Local Language 

No


 4.2 When was the information Manual/Handbook last updated? [F No. 1/6/2011-IR dt 15.4.2013]

Last date of Annual updation as soon as published


 4.3 Information available in electronic form [Section 4(1)(b)(xiv)]

(i) Details of information available in electronic form
(ii) Name/ title of the document/record/ other information
(iii) Location where available

The  details  held  in  electronic  form  are  available  in  the  main  link  of  the department.  See www.sikkimfred.gov.in


 4.4 Particulars of facilities available to citizen for obtaining information [Section 4(1)(b)(xv)]

(i) Name & location of the facility
(ii) Details of information made available
(iii) Working hours of the facility
(iv) Contact person & contact details (Phone, fax email)

Particulars of facilities available to citizens for obtaining information including the working hours of a library or reading room, if maintained for public use:

  •  Website

  •  Written request

  •  Visit

  •  Any other relevant information may be obtained from the Director, Local Fund Audit.

  

4.5 Such other information as may be prescribed under section 4(i) (b)(xvii)

(i) Grievance redressal mechanism
(ii) Details of applications received under RTI and information provided
(iii) List of completed schemes/ projects/ Programmes
(iv) List of schemes/ projects/ programme underway
(v) Details of all contracts entered into including name of the contractor, amount of contract and period of completion of contract
 (vi) Annual Report
(vii) Frequently Asked Question (FAQs)
(viii) Any other information such as
a) Citizen’s Charter
b) Result Framework Document (RFD)
c) Six monthly reports
d) Performance against the benchmarks set in the Citizen’s Charter

 4.6 Receipt & Disposal of RTI applications & appeals [F.No 1/6/2011-IR dt. 15.04.2013]

(i) Details of applications received and disposed
(ii) Details of appeals received and orders issued

4.7 Replies to questions asked in the parliament [Section 4(1)(d)(2)]

Details of questions asked and replies given

Uploaded on the RTI website for Public authority.


5. Information as may be prescribed

5.1 Such other information as may be prescribed [F.No. 1/2/2016-IR dt. 17.8.2016, F No. 1/6/2011-IR dt. 15.4.2013]

(i) Name & details of
(a) Current SPIOs 

Mr. Palden Thakarpa, Sr Accounts Officer

b) Assistant State Public Information Officer

Mr. Phuchung Bhutia, Accounts Officer

(b) Earlier SPIO from 1.1.2015
  • Mr. KP Sapkota, Jt Director

  • Mr. Prakash Sharma, Sr AO

(ii) Details of third party audit of voluntary disclosure – NA
(a) Dates of audit carried out
(b) Report of the audit carried out

(iii) Appointment of Nodal Officers not below the rank of Joint Secretary/ Additional HoD
(a) Date of appointment 25.11.2023
(b) Name & Designation of the officers

Sh. Devendra Rai, Jt Director is the Nodal Officer (RTI)


(iv) Consultancy committee of key stakeholders for advice on suo-motu disclosure
(a) Dates from which constituted
 (b) Name & Designation of the officers

NIL


(v) Committee of PIOs/FAAs with rich experience in RTI to identify frequently sought information under RTI
(a) Dates from which constituted
(b) Name & Designation of the officers

NIL


 6. Information Disclosed on own Initiative

 6.1 Item / information disclosed so that the public have minimum resort to use of RTI Act to obtain information.

 

6.2 Guidelines for Indian Government Websites (GIGW) is followed (released in February, 2009 and included in the Central Secretariat Manual of Office Procedures (CSMOP) by Department of Administrative Reforms and Public Grievances, Ministry of Personnel, Public Grievance and Pensions, Govt. Of India)

(i) Whether STQC certification obtained and its validity.
(ii) Does the website show the certificate on the Website?

 NA

 

 

RTI Proactive Disclosure under Section 4(1)(b) of the RTI Act

THE RIGHT TO INFORMATION ACT, 2005

Right to information and obligations of public authorities:

  1. Particulars of its organization, functions, and duties
    1.1 Name and address of the Organization

    • Organization: SIKKIM LOCAL FUND AUDIT (SLFA), FINANCE DEPARTMENT

    • Address: 4TH FLOOR, BLOCK B, TASHILING SECRETARIAT, GANGTOK

    • Head of the organization: MR. KARMA LODA TSHERING, ADDITIONAL DIRECTOR

    • Vision, Mission, and Key Objectives

      • Vision: To be a premier institution in the field of local body audit, providing high-quality, independent, and objective audit services to promote transparency, accountability, and good governance in the local bodies of Sikkim.

      • Mission: To provide comprehensive, timely, and effective audit services to the local bodies of Sikkim, ensuring that their financial resources are utilized efficiently, effectively, and for the intended purposes.

      • Key Objectives:

        • Conduct regular and comprehensive audits of the local bodies of Sikkim.

        • Identify and report instances of financial irregularities, misappropriation of funds, and violations of financial rules and regulations.

        • Provide recommendations for improving the financial management and internal control systems of the local bodies.

        • Assist the local bodies in implementing the recommendations of the audit reports.

        • Promote transparency and accountability in the financial management of the local bodies.

        • Strengthen the financial discipline of the local bodies.

        • Contribute to the overall good governance of the local bodies of Sikkim.

    • Function and duties: The Sikkim Local Fund Audit (SLFA) is responsible for auditing the accounts of local bodies in the state of Sikkim. Some key functions and duties include:

      • Conducting regular and comprehensive audits of local bodies.

      • Examining and verifying accounts and records.

      • Ascertaining the correctness of expenditure and receipts.

      • Reporting irregularities and frauds.

      • Providing recommendations for improvement.

      • Promoting transparency and accountability.

      • Enhancing financial discipline.

      • Contributing to good governance.

    • Organization Chart: [Include organization chart]

  2. 1.2 Power and duties of its officers and employees [Section 4(1) (b)(ii)]

    • Powers and duties of officers (administrative, financial, and judicial):

      • The Director shall have general superintendence and control over all officers and staff of the Local Fund Audit Directorate.

      • The Director shall conduct the audit of accounts of local authorities or local funds included in the Schedule referred to in Section 4(1) of the Act.

      • The Director may delegate all or any of the powers to be exercised or functions to be performed by him under this Act to any officer of the Local Fund Audit Directorate.

      • The Director may dispense with detailed audit of any account or class of transactions and apply such a limited check in relation to such accounts or transactions as he may deem fit.

      • The Director shall exercise general supervision and control over the discharge by the auditors of their duties under this Act.

      • The officers and staff of the Local Fund Audit Directorate shall be subordinate to the Director and shall perform their functions under the Act or the rules made thereunder as directed by the Director.

      • The Director may require any person to furnish him with any information or explanation in relation to the accounts of a local authority or local fund.

      • The officers and staff of the Local Fund Audit Directorate shall have access to all records, books, vouchers, and other documents of a local authority or local fund for the purpose of conducting the audit.

    • Rules/ orders under which powers and duty are derived and Exercised: As mandated by Sikkim Local Fund Audit Act 2012 and Sikkim Local Fund Audit Rules 2014.

  3. 1.3 Procedure followed in decision-making process [Section 4(1)(b)(iii)]

    • Process of decision-making:

      • As per the hierarchical line of control depicted in the organizational setup.

      • By interaction with In-charges and staff.

      • By interaction with stakeholders.

    • Final decision-making authority: Government of Sikkim

    • Related provisions, acts, rules, etc.: Sikkim Government Services Rules, Sikkim Financial Rules 1979, Sikkim Traveling Allowances Rules, Sikkim General Provident Fund Rules 1984, Sikkim Services Pension Rules 1990 & Computation Of Pension Rules 1985, Sikkim Government Services (Revised Pension) Rules 2010, Sikkim Government Employees Group Insurance Scheme 1993, Sikkim Government Servants Contributory Pension Rules, Sikkim Local Fund Audit Act 2012, and Sikkim Local Fund Audit Rules 2014.

    • Channel of supervision and accountability: As per the hierarchical line of control depicted in the organizational setup.

  4. 1.4 Norms for discharge of functions [Section 4(1)(b)(iv)]

    • Nature of functions/services offered: SLFA is responsible for conducting audits of local funds in Sikkim. The directorate ensures that the funds allocated to local bodies are being utilized properly and in accordance with the guidelines and rules set by the government. The directorate also has the power to take appropriate action in case of fraud, misappropriation, or serious irregularities.

    • Norms/standards for functions/service delivery: SLFA is expected to conduct audits of local funds in accordance with the Sikkim Local Fund Audit Act, 2012 and the rules made thereunder. The directorate is also expected to maintain strict secrecy regarding the affairs of the local bodies and not disclose any information obtained during the course of their duties. The directorate is accountable to the Director of Local Fund Audit, who is responsible for the administration of the Act and the rules made thereunder.

    • Process by which these services can be accessed: It is recommended to contact the Finance Department or the Director of Local Fund Audit for more information on how to access services.

    • Time-limit for achieving the targets: It is recommended to contact the Directorate of Local Fund Audit or the Director of Local Fund Audit for more information on any specific targets or time-limits related to their services.

    • Process of redressal of grievances: Any grievance can be redressed through submitting an application to the Director of Local Fund Audit.

  5. 1.5 Rules, regulations, instructions manual and records for discharging functions [Section 4(1)(b)(v)]

    • Title and nature of the record/manual/instruction: As per 1.3 (iii) above.

    • List of Rules, regulations, instructions manuals, and records: As per 1.3 (iii) above.

    • Acts/Rules manuals, etc.: As per 1.3 (iii) above.

    • Transfer policy and transfer orders: Transfer policy framed by the Government of Sikkim is applicable.

    • Budget allocated to each agency: The budget allocated to SLFA is part of the overall budget of the Finance Department of the Government of Sikkim.

    • Manner of execution of subsidy programs: Not applicable.

    • Particulars of recipients of concessions, permits, or authorizations granted: Not applicable.

    • Details in respect of the information, available to or held by it, reduced in an electronic form: As per the provisions of the Act.

    • Particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use: Not applicable.

    • Names, designations, and other particulars of the Public Information Officers: The Director of Local Fund Audit is the Public Information Officer.

    • Other details (Section 4(1)(b)(x): Not applicable.

  6. Power and duties of its officers and employees [Section 4(1)(b)(ii)]

    • Power and duties of officers (administrative, financial, and judicial): As mentioned in 1.2 above.

    • Rules/ orders under which powers and duty are derived and Exercised: As mentioned in 1.2 above.

  7. Procedure followed in decision-making process [Section 4(1)(b)(iii)]

    • Process of decision-making: As mentioned in 1.3 above.

    • Final decision-making authority: As mentioned in 1.3 above.

    • Related provisions, acts, rules, etc.: As mentioned in 1.3 above.

    • Channel of supervision and accountability: As mentioned in 1.3 above.

  8. Norms for discharge of functions [Section 4(1)(b)(iv)]

    • Nature of functions/services offered: As mentioned in 1.4 above.

    • Norms/standards for functions/service delivery: As mentioned in 1.4 above.

    • Process by which these services can be accessed: As mentioned in 1.4 above.

    • Time-limit for achieving the targets: As mentioned in 1.4 above.

    • Process of redressal of grievances: As mentioned in 1.4 above.

  9. Rules, regulations, instructions manual and records for discharging functions [Section 4(1)(b)(v)]

    • Title and nature of the record/manual/instruction: As mentioned in 1.5 above.

    • List of Rules, regulations, instructions manuals, and records: As mentioned in 1.5 above.

    • Acts/Rules manuals, etc.: As mentioned in 1.5 above.

    • Transfer policy and transfer orders: As mentioned in 1.5 above.

    • Budget allocated to each agency: As mentioned in 1.5 above.

    • Manner of execution of subsidy programs: As mentioned in 1.5 above.

    • Particulars of recipients of concessions, permits, or authorizations granted: As mentioned in 1.5 above.

    • Details in respect of the information, available to or held by it, reduced in an electronic form: As mentioned in 1.5 above.

    • Particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use: As mentioned in 1.5 above.

    • Names, designations, and other particulars of the Public Information Officers: As mentioned in 1.5 above.

    • Other details (Section 4(1)(b)(x): As mentioned in 1.5 above.

This information is being made available to the public under Section 4(1)(b) of the RTI Act.



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