Duties and Powers

Powers and Duties of its Officers & Employees

The Principal Director of Audit and the officers and the staff working under him are responsible for the scrutiny and audit of:-

• Financial Sanctions pertaining to North Western Railways accorded by the Government of India (Railway Board) and by the General Manager;
• General orders issued by the General Manager under the powers delegated to him;
• The allocation of estimates Sanctions issued by the Railway Administration;
• The detailed accounts of Railways to see that these have been correctly prepared and are in proper form, no alteration in the form of accounts or classification is made without the approval of competent authority, the system of internal check is adequate and efficient and appropriations or re-appropriations sanctioned by the General Manager or subordinate authorities and in order;
• The Railway earnings and other receipts to ensure that charges are collected according to rules prescribed and have been properly credited to the Railway Revenues;
• Expenditure from Secret Fund placed at the disposal of the Railway Administration; and
• The annual review of balances and the appropriation accounts of the Railway and certifying their balances and also for conducting periodical inspections of stations and accounts of the executive offices;