1. Audit :-
Statutory function :- The statutory function of the Director Local Fund Audit (DLFA) is to conduct audit based on the provisions of the Assam Local Fund (Accounts and Audit) Act, 1930 and the Rules and Instructions framed there under as adapted by the Government of Meghalaya. The following are the main accounts to be audited which came under the purview of the Director Local Fund Audit (DLFA) under the Act. (i) Accounts of the Municipal Boards and Town Committees.
(ii) Accounts of the Autonomous District Councils in respect of utilization of Government grants.
(iii) Accounts of all Govt. Aided Educational Institutions (Schools and Colleges) under the deficit system and adhoc system of grants-in-aid and Meghalaya Board of School Education, Tura.
2. Special Audit :- To conduct special audit on the accounts of any Govt.Offices and local bodies as and when directed by the Govt.
3. Checking and approval of fixation of initial pay under various Revisions of Pay Rules in respect of :-
(i) Employees of Govt. Aided Educational Institutions under the deficit system of grants-in-aid.
(ii) Employees of Shillong Municipal Board.
4. Finalization of Death-cum-retirement gratuity (D.C.R.G) claims of retired/ deceased employee of :-
(i) Govt. Aided Educational Institutions under the deficit system ofgrants-in-aid
(ii) Shillong Municipal Board.