स्थापना एवं भविष्य निधि लेखापरीक्षा
The section is functioning from Headquarters office, Bhubaneswar and manned by one Sr. Audit Officer, one Assistant Audit Officer and two Auditors.
The section is entrusted with audit of establishment organisation of East Coast Railway and examination of sanctions and Auditing the transactions relating to establishment matters including Provident Fund Accounts maintained by the PFA at the Headquarters of East Coast Railway.