Powers and responsibilities of Director General/Principal Director of Audit for the audit of accounts of the Railway are derived from the provisions contained in the Railway Audit Manual, and orders issued by the Comptroller & Auditor General of India and the Additional Deputy Comptroller & Auditor General of India (Railways) from time to time.
He/She has been authorised to exercise all powers as “Head of Department” under F.Rs & S.Rs and G.F.Rs.
The powers that can be exercised by Principal Director of Audit are given in the C&AG’s M.S.O. (Administrative) Vol.II. The adoption of the powers exercisable by the Heads of Department as given in the “Delegation of Financial Powers Rules, 1958” is also notified by the Comptroller & Auditor General of India from time to time.
The Principal Director of Audit will keep himself/herself in personal touch with the General Manager and other Principal Officers of the Railway and will ensure that all local officers have access to him/her and vice versa. He/She will further ensure that though the detailed audit is conducted under the immediate supervision of his/her two Group Officer (Director/Deputy Director of Audit at BLW unit office & Director/Deputy Director of Audit at CLW unit office) and Sr. Audit Officers, it is done under his/her general supervision as the ultimate responsibility for such audit devolves upon him/her.
The extent of audit to be undertaken in the Railway Audit Offices is prescribed in the Memorandum of Instructions regarding extent of audit (Railway Audit).
In the discharge of his duties the Principal Director of Audit is assisted by two Group Officer (Director/Deputy Director of Audit at BLW unit office & Director/Deputy Director of Audit at CLW unit office) and a number of Sr. Audit Officers in different sections.