Divisional Audit
Divisional Audit offices over Northern Railway at Delhi, Ambala, Ferozepur, Moradabad and Lucknow are headed by Senior Audit Officer. Divisional Audit offices are responsible for audit of expenditure incurred and revenue earned through goods/coaching traffic and other sources by Railway Administration at Divisional level. Divisional Audit offices conduct compliance audit, financial audit, performance/theme based audit.
The work of divisional audit offices is divided into different sections like Works/Expenditure Audit, Appropriation/Books Audit, Establishment Audit, Administration/Miscellaneous Audit, Traffic Audit etc. as per requirement of work. The sections are headed by Assistant Audit officers who are supported by Senior Auditors/Auditors and other staff members.
Divisional Audit office conducts audit of Accounts and records maintained in the executive offices under the Divisional Railway Manager and a few offices other than those under the DRM.
Divisional Audit offices conduct audit of salary/wages bills/Labour Pay Sheets, Pension/Provident Fund/NPS cases, Sanctions, Medical Attendance bill, Contingent charges, Foreign Service Contribution, Rent rolls, Schools Fee Bills, Passes and PTOs, Tenders and Contracts, Stores purchase bills, Private and Assisted siding accounts, Register of Deposit works, Carriage and Wagon depots, Establishment matters, Leave accounts, Review of court judgement cases/Arbitration awards and various other items as prescribed in various Audit Manual. Apart from these, records/issues related to earnings by Railways through Goods, Parcel, Passenger traffic and other sources, remission of wharfage and demurrage etc. are also audited as per extant orders/instructions.