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 and the Comptroller & Auditor General's Duties, Powers and Conditions of Services (DPC) Act, 1971.

This Office is delegated to the audit of accounts and various activities relating to: 

  1. Banaras Locomotive Works, Varanasi

  2. Chittaranjan Locomotive Works, Chittaranjan

  3. Metro Railway, Kolkata

  4. Public Sector Undertakings (Railways) 
    1. Kolkata Metro Rail Corporation Ltd (KMRCL)
    2. Braithwaite & Co Ltd (BCL).
    3. Braithwaite NACOF Solar Project Limited (NACOF) is a subsidiary of BCL incorporated on 05.01.2023.
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