The department is headed by the Special Secretary, Finance. The Deputy Controller (Local Audit) holds additional charge as Examiner, Local Fund Accounts and directly mans the office. A team of 1 AssistantController (Local Audit), 4 Section Officers (S.A.S.) and 19 Auditors assists him..
This Department functions under the Punjab Municipal Corporation Act as extended to the Union Territory, the Punjab University Act and the Local Bodies Act.Certain local funds are required by law to be examined by this department. The department also audits accounts assigned to it under subordinate legislation or by administrative order. It audits the accounts of the Chandigarh Municipal Corporation, the Market Committee, the State Agricultural Marketing Board, educational institutions, Zila Parishad and Panchayat Samitis, 19 Gram Panchayats, the Institute for Mentally Retarded Children and the Housing Development Agency of the Punjab Engineering College.