The Establishment Sections at Headquarters and Divisional Audit Offices are responsible for Audit of bills, charges relating to establishment of Railway except those payments passed through workshop Accounts office and Expenditure Accounts Branch.   For better control and supervision of the Audit work relating Gazetted and non-gazetted Establishment, PF, and pension is done through Establishment Section of this office.

Under the scheme of departmentalisation of Accounts of IA&AD from 01.10.1976 the office of Pr. Director of Audit, N. F. Railway is responsible for Post Audit of vouchers of PAO, AG, Assam.

Provident Fund Accounts of Gazetted Officer’s of all departments and of the non-gazetted employees of construction units are dealt with Accounts office of the Construction Organisation at zonal Headquarters.

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