Powers and responsibilities of Director General of Audit for the audit of accounts of the Railway are derived in the main from the provisions contained in the Railway Audit Manual, and orders issued by the Comptroller & Auditor General of India and the Additional Deputy Comptroller & Auditor General of India (Railways) from time to time.
The Director General of Audit has been authorised to exercise all powers as “Head of Department” under F.Rs and S.Rs and G.F.Rs.
(C&AG’s letter No.1383-Admn.II/C-7-AG,Ar.G.Admn/55 dated 22.09.55)
The powers that can be exercised by Director General of Audit are given in the C&AG’s M.S.O. (Administrative) Vol.II. The adoption of the powers exercisable by the Heads of Department as given in the “Delegation of Financial Powers Rules, 1958” is also notified by the Comptroller & Auditor General of India from time to time.
The Director General of Audit will keep himself in personal touch with the General Manager and other Principal Officers of the Railway and will ensure that all local officers have access to him and vice versa. He will further ensure that though the detailed audit is conducted under the immediate supervision of his Director/Deputy Director of Audit or Sr.Audit Officer/Audit Officers, it is done under his general supervision as the ultimate responsibility for such audit devolves upon him.
The extent of audit to be undertaken in the Railway Audit Offices is prescribed in the Memorandum of Instructions regarding extent of audit (Railway Audit). The extent specified therein should not ordinarily be deviated except in circumstances detailed in para 3, Chapter I thereof.
In the discharge of his duties the Director General of Audit is assisted by an IA&AS Officer (Director/Deputy Director of Audit) and a number of Audit Officers. When an IA & AS Officer is not available for filling up the post of Deputy Director of Audit, the post is filled by an Audit Officer with the approval of the Comptroller & Auditor General of India. The distribution of work among the Gazetted Officers is decided by the Principal Director of Audit from time to time as may be administratively convenient. A return showing the distribution of charges among the officers as on 1st March is to be sent to the Comptroller & Auditor General of India by 31st March every year.
The Director/Deputy Director of Audit has been declared as “Head of Office” under the G.F.Rs. The administration and Routine work of the office is controlled by the Deputy Director of Audit. Central (other than co-ordination) and Inspection sections at Headquarters office Chennai are placed under the charge of the Deputy Director of Audit.