Apex level, the Financial Commissioner for Railways represents the Ministry of Finance on the Railway Board and also functions ex-officio as secretary to Government of India in the Ministry of Railways in financial matters. In this capacity, he is vested with full powers to sanction Railway expenditure subject to the general control of the Finance Minister. He has direct contact with the Finance Minister whom he keeps informed of developments in the Ministry of Railways. Organizational structure, further, varies as per the working at Railway board, Zonal level and divisional level. At divisional level Sr.DFM( generally JAG rank officer) is the highest account officer supported by DFM( Divisional Finance Manager, senior time scale officer) and ADFM( Asst. DFM, junior time scale officer). At zonal railway, PFA( Principal Financial Advisor) is the highest IRAS officer( HAG Level) is supported by FA& CAO(Financial Advisor & Chief Account Officer, SAG Level) and Deputy FA& CAO( JAG Level) plus AFA( Asst. financial Advisor,ST/JT scale officer). Also, IRAS service provides great opportunities for deputation at center in various ministries and in state in various capacities. They are also found to be the most sought after account officers because of their rigorous working background in railway system especially tendering, book and budget and so on. They have been getting regular role in prominent PSUs as director finance, Chief vigilance officers( CVOs) etc.in their mid career level of deputation. Even they have gone on to head various metros ( e.g. Hyderabad metro), have got foreign assignment as well in MEA. Also, the promotion is found to be one of the fastest among all railway services in particular and in general reasonably good among other Central and all India services. The new cadre structuring is expected to further narrow down the gap IAS/IAAS commands. It is expected that in 17-18 year IRAS officers will be eligible for empanelment after getting SAG( IAAS/IAS/IFS in general get this in 16 years). See also Indian Railways Centralised Training Institutes of the Indian Railways Indian Railways organisational structure Civil Services of India All India Service Centralised Training Institutes of the Indian Railways Central Secretariat Service Railway Board Secretariat Service References External links IRAS Association Railway Staff College, Vadodara Official website of Indian Railways C-TARA (Centralized Training Academy of Railways Accounts) Accounting in India Central Civil Services (India) A