The office of the Principal Director of Audit, Railway Production Units & Metro Railway (PDA, RPU & MR, Kolkata) is a field office of the Indian Audit & Accounts Department, which is the Supreme Audit Institution of India headed by the Comptroller & Auditor General of India.
It functions under the powers vested in the Comptroller and Auditor General of India under Articles 148 to 151 of the Constitution of India and the Comptroller & Auditor General's Duties, Powers and Conditions of Services (DPC) Act, 1971.
This Office is entrusted with the audit of accounts and activities relating to:
- Banaras Locomotive Works, Varanasi (BLW)
- Chittaranjan Locomotive Works, Chittaranjan (CLW)
- Metro Railway, Kolkata (MR)
- Public Sector Undertakings (Railways)
- Kolkata Metro Rail Corporation Ltd (KMRCL)
- Braithwaite & Co Ltd (BCL).
- Braithwaite NACOF Solar Project Limited (BNSPL) which is a subsidiary of BCL.