General - The instructions contained in paragraphs 132 to 138 of M.S.O. (Administrative Vol.I) are applicable to the Director General of Audit attached to the Railways in the same way as they apply to Accountants General and Principal Directors of Audit attached to non-railway Departments.
Office Organisation of Director General of Audit:
A Railway audit office is divided into branches or sections and a typical sectional organisation is as follows:
General Audit Branch Comprising:
- Establishment and Provident Fund Audit Section;
- Expenditure Audit Section;
- Books and Appropriation Audit;
- Inspection Section;
- Administration Section;
- Routine Section;
- Central and Report Section;
- Efficiency-Cum-Performance Audit/ Special Investigation section.
(Sometimes two or more small sections are combined together)
Traffic Audit Section.
Workshop Audit Section.
Stores Audit Section.
EDP & IT Audit Section.
Construction Audit Section.
Divisional Audit Offices.
The Assistant Audit Officers who have been entrusted with efficiency-cum-performance audit / special investigation duties will work under the personal direction of the Director General of Audit.
The actual sectional organisation and the duties assigned to each section are described in the Office Manuals of each office.