Introduction

Audit of Stores Accounts is conducted with reference to the provisions contained in the MSO (Audit), the Railway Audit Manual, and the rules laid down in the Indian Railway Code for the Stores Department (Vol. I & II – 1990). The audit is also guided by the instructions, circulars, and amendments issued by the Deputy Comptroller and Auditor General (Railways) / Additional Deputy Comptroller and Auditor General (Railways) from time to time.

The audit involves examination of procurement procedures, receipt and issue of materials, stock verification, inventory control, disposal of surplus and scrap, and proper accountal of stores transactions. It ensures compliance with codal provisions, financial rules, and prescribed procedures to safeguard railway assets and prevent loss, waste, or irregular expenditure.