Works audit

Works audit

The Works audit section deals with the scrutiny of all expenditure incurred by the Railways, other than that audited in the Establishment, Worksop & Stores and Traffic Audit Sections.  The audit is conducted in accordance with the general instructions in Chapter XVI of Railway Audit Manual which supplements the appropriate provisions of MSO(Audit).  The pattern of work in the Expenditure Audit sections in the Headquarters, Divisional and other Branch Audit Offices generally follows the nature of work done in the corresponding internal checking section of the FA&CAO’s office and the subordinate Accounts Offices.  The expenditure Audit comprises audit of sanctions, estimates, tenders and contracts, execution of works, completion reports and other miscellaneous items important among which are audit of law charges. 

Accounts of assisted sidings, Accounts Bills for rent on telephones and telegraph wires, payment to local bodies, etc. fuel accounts, capital and Revenue Accounts of residential buildings contingent vouchers and review of various registers maintained by the Accounts Offices in connection with the different accounts mentioned above.