The jurisdiction of the Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati extends to the whole of Northeast Frontier Railway. The Northeast Frontier Railway is divided into two wings, Open Line and Construction, headed by the General Manager and General Manager (Construction) and supported by Principal Chief Heads of Departments/ Chief Heads of Departments at the Zonal Headquarters level and their subordinates and by the Divisional Railway Managers and their subordinates at the Railway Division level. The Divisional Headquarters of N.F. Railway are at Katihar (Bihar), Alipurduar (West Bengal) and Rangiya, Lumding and Tinsukia (Assam). The General Manager and General Manager (Construction and all their subordinates authorities at the Zonal Headquarters and Divisions level are auditable entities of the Principal Director of Audit N.F. Railway.