1. Administration Section: The Administration section of the office of the Pr. Director of Audit/Eastern Railway, Kolkata deals with the personnel and managerial affairs of the entire office including Branch offices located outside Kolkata. It also performs cadre-control functions in respect of the office of the Principal Director of Audit. Railway production Units & Metro Railway, Kolkata including its branch offices Located at Varanasi and Chittaranjan.
  2. Records & Correspondence Section: This section is in charge of office maintenance records and matters relating to Railway passes &P.T.O.S.
  3. Co-ordination section:  This section co-ordinate work among the various auditing units and deals with policy and all refereed matters.
  4. Report Section:  This section process and finalises all draft paragraphs and performance appraisals/reviews.
  5. Books, Budget & Appropriation: This section checks general books and connected documents audits and certifies the consolidated appropriation Accounts, Debt Head Report, Finance Accounts and capital & revenue Accounts of Eastern Railway.
  6. Stores Audit: This section audits the accounts maintained by the store Accounts Sections of FA& CAO office reviews stores tenders & contracts finalised by controller of stores.
  7.  Establishment & Provident Fund Section:  This section audits transactions relating to gazetted officers and non -gazetted officers of the Head-quarters office of Eastern Railway, Provident Fund Accounts maintained of Principal Directors of Audit, Southern Railway and central Railway.
  8. Expenditure Audit:  This section audits all departments of the Headquarters of Eastern Railway other than stores, Commercial and construction in respect of all transactions other than those relating to salaries and other establishment matters.
  9. ITA Section: This section conducts internal audit of the office of the P.D.A Eastern Railway, and performance reviews of departments or activities of E, Rly.
  10. Traffic Audit: Local audits of station earnings (and establishment matter relating to station staff) local audit of the records of the office of the chief Commercials Managers other than establishment matter is done by the Traffic Audit Section.
  11. Construction Audit: Annual certification of accounts of capital works, audit of all transactions of the construction wing of eastern Railway is done by his section.
  12. EDP Section: Acquiring and disseminating skills in the use of computers as an aid to office work to begin with in the areas of monitoring action on part I inspection reports and notes and personnel Management. No audit work is done as yet by this section.

Function of Divisional Audit Officers at Sealdah, Howrah, Asansol, & Maldah Town.

Annual certification of Divisional Accounts Central and Local audit of expenditure of all divisional offices including that of the Divisional Railway manager.

Annual certification of workshop accounts, central and local audit of expenditure of all workshop offices

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