The Director General / Principal Director of Audit, office of the Railway Production Units and Metro Railway, Kolkata is responsible for the scrutiny and audit of
- financial sanctions pertaining to their railways and offices under their audit control, accorded by the Government of India, Ministry of Railways (Railway Board), or the General Manager;
- the allocation of estimates sanctioned by the same authorities;
- general orders issued by the General Manager under the powers delegated to him;
- the detailed accounts of the railways to see that these have been correctly prepared and are in proper form; no alteration in the form of the accounts or in classification is made without the approval of the competent authority; the system of internal check is efficient and that all appropriations or re-appropriations sanctioned by the General Manager or subordinate authorities are in order;
- the annual review of balances and the appropriation accounts of the railway and certifying to their correctness; and also for conducting periodical inspections of the stations and accounts of the executive offices.