The Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati has been delegated by the Comptroller & Auditor General of India to audit the Northeast Frontier Railway, a Zonal Railway of the Government of India under powers vested in Article 149 of the Constitution of India, Sections 13, 16, 17 and 18 the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts, 2007 of the Comptroller & Auditor General of India.