The Railway Audit Wing under the DAI conducts audit on behalf of and under the direction of the CAG and is responsible for:
scrutinising the adequacy and suitability of all instructions relating to the compilation of railway accounts and internal check procedure, whether these instructions be in the form of codes or otherwise, to satisfy himself that such instructions are consistent with the relevant statutory rules and the requirements of audit and accounts [Cf. Para 2.2.14 of CAG's M.S.O. (Audit)] and.audit of.
- Sanctions having financial effect accorded by the Government of India other than those pertaining solely to an individual railway or railway accounts office.
- Sanctions regarding financial rules and general orders issued by the President which are not of a general nature but are applicable exclusively to the Railway Department.
- Tenders invited by the Railway Board for the purchase of cast iron and steel sleepers, rolling stock and other materials.
- Accounts maintained in the office of the Railway Board (Accounts Branch).
- All sanctions and orders issued by the President or Government of India relating to through traffic.
- Rules and modifications issued by the IRCA and all correction slips to tariffs and publications issued by the Association.
- Budget orders issued at the commencement of the financial year.
- Subsequent orders of re-appropriation against the vote of the Parliament.
- Orders of appropriation and re-appropriation issued by the President, and.
- Orders of regularisation of excess issued after a consideration of the Appropriation Accounts and the Audit Report.
- Monthly and annual accounts of railways and of the railway section of the Finance Accounts of the Union Government including the Annual Review of Balances as compiled by the Railway Board, (after check, the material is forwarded to the Director General of Audit, Central Revenues).
- The Appropriation Accounts prepared by the Railway Board, certifying to their accuracy and submitting the Audit Report thereon to the CAG vide para 3.14.2 M.S.O. (Audit).
Duties of Principal Directors of Audit –
The Principal Directors of Audit attached to the individual railways are responsible for the scrutiny and audit of:
- Financial sanctions pertaining to their railways and offices under their audit control, accorded by the Government of India, Ministry of Railways (Railway Board) or the General Manager.
- The allocation of estimates sanctioned by the same authorities.
- General orders issued by the General Manager under the powers delegated to him.
- Sanctions pertaining to local traffic.
- Sanctions issued by the Railway Administration relating to inter change traffic between railways.
- The detailed accounts of the railways to see that these have been correctly prepared and are in proper form, no alteration in the form of the accounts or in classification is made without the approval of the competent authority, the system of internal check is efficient and that all appropriations or re-appropriations sanctioned by the General Manager or subordinate authorities are in order.
- Allocation of expenditure divisible between two or more sections of a railway to see that the division between the main and worked lines and between commercial and strategic sections of a railway has been made correctly.
- Expenditure from the Secret Fund placed at the disposal of Railway Administration, only to the extent of seeing that the prescribed certificate is received from the General Manager in respect of each financial year.
- The annual Review of Balances and the Appropriation Accounts of the Railway and certifying to their correctness; and also for conducting periodical inspections of the stations and accounts of the executive offices.