Introduction - Stores Audit

Audit of Stores is mandated as per DPC Act of CAG of India. The basic objectives of auditing of railway stores expenditure are to ascertain correctness of accounts relating to expenditure and assessment of economy, efficiency and effectiveness of the outlay. This office conducts Central Audit, Local Audit, Performance Audit, Theme Based Audit and Reviews etc. of the Store Department of Northern Railway.

PCMM is apex authority of the Store Department and he is responsible for planning, classification, procurement of various types of stores Stock item, Non-stock item, PAC Items, Vital Items, Critical Items, Safety Items, Inventory management. For discharging these functions, he is assisted officers and staff at various levels. The Store Accounts Department is bill paying authority and financial advisor of the Store Department.