Duties of Director General of Audit :-

The Director General of Audit attached to the individual railways are responsible for the scrutiny and audit of:

1. Financial sanctions pertaining to their railways and offices under their audit control, accorded by the Government of India, Ministry of Railways (Railway Board) or the General Manager.
2. The allocation of estimates sanctioned by the same authorities;
3. General orders issued by the General Manager under the powers delegated to him;
4. Sanctions pertaining to local traffic;
5. Sanctions issued by the Railway Administration relating to inter change traffic between railways;
6. The detailed accounts of the railways to see that these have been correctly prepared and are in proper form, no alternation 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;
7. Allocation of expenditure divisible between two or more sections of a railway to see that the division the main and worked lines and between commercial and strategic sections of a railway has been made correctly;
8. 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;
9. The annual review of balances and the Appropriation Accounts of the Railway and certifying to their correctness;

and also for conducting periodical inspections of the stations and accounts of the executive offices.