Introduction

In the audit of establishment charges, rules contained in Indian Railways Establishment Code, Chapter VIII of Indian Railway Financial Code, Vol.I, Chapters VIII, X and XII of Indian Railway Administration and Finance, Chapter XVI of Indian Railway Establishment Manual, Vol.I and Chapter VIII, XII and XIV of Indian Railway Accounts Code Vol.I, any special rules and procedure approved by competent authorities for individual Railways as well as the instructions contained in Chapter 2-6 of MSO (Audit) should be borne in mind. All sanctions should be fully audited with reference to the cannons of financial propriety and the schedule of powers. Where the sanctions should have been endorsed on behalf of the Financial Commissioner, it should be seen that this has been done.