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The Establishment, Provident Fund and Pension Audit Section is responsible for the Audit of all charges relating to the Railway Establishment both Gazetted and Non-Gazetted of the Headquarters offices falling within the purview of the internal check of the Central Establishment Section of the Financial Adviser and Chief Accounts Offices and other unit Accounts Offices. The section at Headquarters is also responsible for the coordination of the work of the Establishment Audit in the Divisional and Branch Audit Offices.