The Office of the Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati is a field office of the Indian Audit & Accounts Department, which is the Supreme Audit Institution of India headed by the Comptroller & Auditor General of India. The Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati is delegated to audit the accounts of the Northeast Frontier Railway, a Zonal Railway under the Indian Railways of the Government of India, for and on behalf of the Comptroller & Auditor General of India. The audit includes audit of accounts, receipts, expenditure, transactions and the accounts of Stores and Stock of the Offices of the General Manager and General Manager (Construction), Northeast Frontier Railway and all subordinate authorities under their respective administrative control, over the territorial jurisdiction of the Northeast Frontier Railway comprising of its Headquarters, Maligaon and 5 (five) Divisions at Katihar (Bihar), Alipurduar (West Bengal) and Rangiya, Lumding and Tinsukia (Assam).
The Audit observations/reports of the Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati forms a part of the Union Report of the Comptroller & Auditor General of India that is laid before Parliament.