उत्पादन इकाइयों की लेखा परीक्षा
Introduction
Indian Railways’ three production units at Rail Coach Factory, Kapurthala, Modern Coach Factory, Rai Bareilly and Diesel Loco Modernization Works, Patiala are under the audit jurisdiction of this office. Audit offices at the three production units are headed by Senior Audit Officers who are supported by Assistant Audit Officers, Senior Auditors/Auditors and other supporting staff. The Audit offices conduct Compliance Audit, Financial Audit and Performance Audit/Theme based Audit. These offices scrutinize records of Executive offices under General Manager. Audit offices scrutinize Purchase Orders, Tenders & Contracts relating to Stores and Works, Stores Bills, Contractor’s on Account and Final bills. Receipt and Issue Notes of Stores. Establishment bills, Provident Fund, NPS Accounts, Sanctions, Completion Reports, Capital and Revenue Accounts of Residential Buildings, Register of Buildings, Foreign Service Contribution, Rent rolls, Leave Records, Workshop Manufacturing Suspense Accounts and various other items as required to be audited as per extant orders/audit manuals.
Audit of Accounts and their certification etc. (Financial Audit) is done as per the approved programme of Audit and in accordance with the extant orders.. Performance Audit and Theme Based Audit are conducted as per the instructions of C&AG of India and in accordnace with the instructions/procedures contained in related audit manuals.