FAAA Audit
The Principal Directors of Audit attached to the individual railways are mainly responsible for the scrutiny and audit of:
(i) the detailed accounts of the railways to see that these have been correctly prepared and are in proper form, no alteration in the form of the accounts or in classification is made without the approval of the competent authority, the system of internal check is efficient and that all appropriations or re-appropriations sanctioned by the General Manager or subordinate authorities are in order;
(ii) allocation of expenditure divisible between two or more sections of a railway to see that the division between the main and worked lines and between commercial and strategic sections of a railway has been made correctly;
(iii) expenditure from the Secret Fund placed at the disposal of Railway Administration, only to the extent of seeing that the prescribed certificate is received from the General Manager in respect of each financial year;
(iv) the annual Review of Balances and the Appropriation Accounts of the Railway and certifying to their correctness;