Saturday, January 23, 2010

Draft Report

Dear Comrades

The draft report from the Secretary General is posted below.

A paper received from CAG administration on revamping of SOG Exam is also given as annexure

Every Unit may consider these in their meetings prior to the Conference

With Regards

Yours fraternally

M. S. Raja
Secretary General



15/1089-90, VASUNDHARA, VASUNDHARA (P.O.), Dt. GHAZIABAD (U.P), PIN-201012

Ph: 0120-2881727/4101593/ 0 – 98681 45667








 Held at Jaipur from 2nd February 2010 to 5th February 2010


Dear comrades,


                At the outset, on behalf of the National Executive Committee let me greet you all to the 45th conference of All India Audit & Accounts Association being held at the beautiful city of Jaipur, the Capital of Rajasthan from 2nd February 2010 to 5th February 2010.


                I am submitting this report on activities – on behalf the NEC- since the last Conference at Chennai held from 8th January to 11th January 2007 for your consideration, critical assessment and analysis and for adoption. I would welcome an open and healthy discussion, leading to improvements in the report that would be the real hallmark of this Conference. In another sense, the quality of discussion that this report would generate and cause would be a measurement of our organisational maturity.


When we met last at Jaipur in 1959, we were a de-recognised Association with a compulsorily retired Secretary General. Dark days were ruling the roost. The audit bureaucracy- die-hard it is always – never knew what democracy is, what compassion meant.


Much water has flown since then. Much has changed. The bureaucracy has willy-nilly accepted the inevitability of Association in the Department, though some exceptions are there, here and there. But the core character – i.e. intolerance and arrogance out of total absence of spirit of democracy -   is still running high.


We are facing a major challenge in the form of heavy victimisation in Kerala where two of our comrades have been dismissed from service on concocted charges, hundreds have been heavily penalised and President of our Association in Rajkot has been kept under suspension for more than a year violating all existing rules. We would be discussing these issues separately elsewhere in this report.


We met in our 44th Conference at Chennai from 8th January 2007 to 11th January 2007. The Conference elected the following National Executive Committee.


Name                                                                         Post

1. Com M. Duraipandian                                     President


2. Com. S. C. Pandey                                                            Vice-President


3. Com. G.K. Gohain                                             Vice-president


4. Com. M. S. Raja                                                                Secretary General


5. Com. Sitaram Singha                                                        Addl. Secretary General


6. Com. V. Nageswara Rao                                  Addl. Secretary General


7. Com. V. Sreekumar                                                           Addl. Secretary General


8. Com. Vasant Bhambhi                                     Finance Secretary


9. Com. Jagmohan Thakur                                  Asstt. Secretary General


10. Com. A. K. Sarma                                                           Asstt. Secretary General


11. Com. A.S. Rawat                                                            Asstt. Secretary General


12.Com.  K. C. Mathai                                                          Asstt. Secretary General


13. Com. Anindia Mitra                                                       Asstt. Secretary General                                    

14. Com. Udaya Kumar                                                        Asstt. Secretary General      


15. Com.. Prava Sarkar                                                      Convener, Women's Committee 


The Conference also decided that the following comrades be made as special invitees to the National Executive Committee:


1. Noel Riphat       2. Keshav Kapoor 3. Kiran Gohra 4. Jagdish Panchal 5. CG Surve 6. KD Suresh 6. Gautam Pramanick 7. Partha Guha      8. KD Banerjee  9. Hari Shankar Tiwari 10. SK Vyas, 11. AB Sen & 12. Bhawani Pada Bhattacharjee. Com Keshav Kapoor took voluntary retirement and Com VS Jaitha was inducted as special invitee.                  

Com Prava Sarkar retired on superannuation with effect from 1st Jan 2009 and Com VS Jaitha was co-opted against the vacancy.


Com AS Rawat took voluntary retirement with effect from 1st August 2009.            


When we traverse from Chennai to Jaipur, we find certain harsh realities before us.  We met in the 44th Conference immediately after the setting up of 6th Central Pay commission and immediately after the submission of memorandum to the CPC. Today, CPC report has been implemented and we stand stranded with our reservations and opposition to the CPC recommendations not being properly channelised.

Also, we are meeting at Jaipur in the 45th Conference in February 2010 at a time when the world is reverberating with the after shocks of the economic recession that it faced in the preceding years and trying hard to overcome the catastrophe that it brought along.


The sub-prime crisis of US grew and engulfed the whole of the world economies irrespective of developed, developing or underdeveloped.  The fury of the crisis was born by the workers at large, across the world, who had no role in the making of the crisis. As those who have to ultimately suffer on account of the policy initiatives that permit loot by few, it is quite necessary to discuss and understand the economic policies that throw up such crisis and heap miseries.


This Conference will have to discuss and decide on the future course of approach with regard to multiple issues that we are facing as employees in IA&AD and in Central Government as also as wage earners like crores outside. The Resolution on Policy and Programme placed along with this Report deals in details on this.




Com CSV Warrier, former Secretary General (1981-88) of All India Audit & Accounts Association breathed his last on 12th November 2008 after a brief illness at the age of 78.


Com Warrier joined AG's office at Hyderabad (which was part of the then Madras State) and went to Port Blair in 1955-56 on deputation. He got   active in the Trade Union front, mobilized the employees & workers along with the legendary leader Com Prasad. On repatriation from Port Blair, Com Warrier joined AG's office Kerala in 1962. Within a short span of time he rose to the leadership and became President of the AG's office NGO Association in 1966-67. He led the heroic struggle against the tyranny of the then AG Kuriakose and successful one –day strike of C G Employees on19 Sept. 1968 and then led  the heroic 45-day strike of employees in Kerala against dismissal of Com Thrivikraman Pillai, the then General Secretary of AG's office NGO Association, Kerala in 1973. Com Warrier led the Kerala unit in the historic 1974 strike.


Com Warrier who was elected as Asst. Secretary General of All India Audit & Accounts Association in 1971 in the Trivandrum Conference worked as Vice resident and Additional Secretary General before taking over as Secretary General in 1981 at Ghaziabad Conference. He was reelected in 1986 at Bangalore. Com Warrier stepped down as Secretary General on health grounds in the CWC meeting at Jaipur in April 1988.


But for Com CSV Warrier's vision of developing a new set of leadership, it would not have been possible to wither and withstand the first ever major disruption in the 1990s (which still haunts the organisation) that the All India Audit & Accounts Association faced.


Also the concept of functioning from own building goes entirely to Com Warrier.  It was Com Warrier who initiated the process of owning own accommodation when he applied and got allotted a plot at Kaushambi in Ghaziabad (just few yards inside Anand Vihar ISBT). The vision matured and today we can proudly say that we have fulfilled it to a great extent.


The democratic and transparent functioning of Com Warrier is worth emulating. Even in the trying times after restructuring of cadres in 1984 Com Warrier kept the flag of internal democracy and total transparency flourish.


The formation of JAC with organised Accounts was the brainchild of Com Warrier so as to extend the higher pay scales to Accounts cadres including IA&AD.


We pay our respectful homage to the memories of Com CSV Warrier, the visionary leader and true democrat.


Com: KA Sundaram, the architect of Madras Civil Audit & Accounts Association and former Assistant Secretary General of All India Audit & Accounts Association passed away on 02.10.2007. One will remember the presence of Com KA Sundaram during our 44th Conference at Chennai and his address to the subject committee.


Com Y Paappen, former Additional Secretary General, All India Audit & Accounts Association and undisputed leader of Audit & Accounts employees of Kerala passed away on 13th November 2009 after brief illness.


Com Paappen was a leader with indomitable spirit. He was dismissed from service for participating in the 1968 strike and was later re-instated, was demoted as LDC in the aftermath of the struggle against dismissal of Com Trivikraman Pillai.


In the passing away of Com Y Paappen, the audit movement lost a very outspoken and outstanding leader. The void created by death of Com Y Paappen is difficult to fill.


Com AV Raman former President of Madras Civil Audit and Accounts Association also left us during this period.


We dip our flag in their memory.


Since the 44th Conference at Chennai from 8th January 2007 to 11th January 2007 many luminaries who left imprints in different walks of life passed away.


Shri R.Venkataraman, former President of India, Viswanath Pratap Singh and Sri Chandrasekhar, former Prime Ministers bid adieu to the world.


Comrade Harkishan Singh Surjeet, former General Secretary of CPI (M)  and one of the last links from freedom movement and a highly respected political leader, Com. E. Balanandan, former President, CITU and former Member of Politburo of CPI (M) and Com. Chitrabrata Majumdar, General Secretary of CITU and Member CPI (M) Politburo passed away during this period.

We dip our flag in their memory.


Senior political leaders such as Shri Kanshiram, founder of Bahujan Samaj Party and shri Y.S. Rajasekhara Reddy, Andhra Pradesh Chief Minister expired during this period.


The Central Government employees' movement lost veteran leaders like Com. J.P. Choubey, General Secretary of AIRF and former Secretary, Staff Side (NC/JCM), Com. S K Dhar, fire brand leader of Loco Running Employees of the Railways, Com. Pathik Banerjee, former Vice President of the Confederation and Former President of ITEF and Com. Ajay Bhowmik, former Secretary of the Co-ordination Committee of West Bengal and former President of All India Civil Accounts employees Association during this period.


We deeply mourn their passing away and convey our heartfelt condolences.


Com Jyoti Basu, the seniormost and most respect politician in the country, left us on 17th January 2010. Com Jyoti Basu was the Chief Minister of West Bengal for 23 years without break. Founding ( and the last of the surviving) Member of Politburo of CPI (M), he is, till this day, the only politician to step down from the post of Chief Minister on his  own insistence on health grounds. The toiling masses of the country, especially of West Bengal, would miss him at a time when the West Bengal is facing one of the worst political violence instigated by one of the major political party in collusion with outlawed extremists/terrorists.  The void created by Com Jyoti Basu will ever be felt.


We dip our flag in memory of Com Jyoti Basu.


Many innocent lives were lost in mindless terrorist acts like bomb blasts in different parts of the country, terrorist attack in Mumbai in November 2008 and Maoist terror. We place on record our deep anguish over these terrorist acts and heartfelt condolences on the loss of thousands of valuable lives.


Many a comrades laid their lives in defence of secularism, in the fight for betterment of the lives of the downtrodden and in defence of the rights of the working people, in India as well as across the world. We condoles their death.


We dip our flag in memory of all those who sacrificed their lives for the cause of mankind.


We condoles the death of thousands who lost lives in natural calamities across the country during this period.


International Scenario


Since January 2007, there is little change in the correlation of forces in the global arena. But there are certain notable changes within certain countries, especially in United States of America.


Economically, the world saw a tumultuous period – the reverberations of which are felt till this day. The global melt down, as it is termed by the neo-liberalists, was waiting to come. This 'melt down' devastated many economies, many families and lives across the globe. The victims are who toil for their bread, for a decent living.


The crisis has demonstrated to everyone that the unfettered functioning of markets can bring disaster; hence even after the crisis is over, whenever it is, there will be much greater regulation of financial markets. The crisis has certainly destroyed the credibility of the neo-liberal ideology; and this will have a lasting impact even in the best-case scenario for the proponents of neo-liberalism.


During the last three years, world witnessed sharper division between the rich and poor countries.  Within nations which adopted the neo-liberal economic policies, leaving aside the socialist pattern of planned development, while the number of billionaires did increase billions of people were added to the list of people below poverty line.  The world saw the emergence of corporate power, omnipresence of finance capital and concentration of wealth in fewer and fewer persons.


According to the World Investment report, the transnational corporations from advanced countries had the huge share of Foreign Direct Investment in third world countries [i.e.,  about 84%]  The FDI inflow during 2006 had, the report states, reached $1306 Billion (56.2 lakhs Crores).   This was stated to be achieved though cross border merger and acquisitions made possible from the high rate of profit garnered by depriving the workers their rightful wages and social security benefits. 


The informalisation of labour, the withdrawal of all social security measures like pension, healthcare etc., monopolizing production process enabling spiraling prices of commodities, all advented with the active support of the ruling class, helped the TNCs to raise to unprecedented levels of profitability.  Most of the FDI has taken place through the reinvestment of the huge profits, garnered by employing unfair and foul means by the companies as evidenced from the observation in the report that the reinvested earnings being an important component of inward FDI, accounted for 30% of total inflows in 2006 touching about 50% in developing countries alone. 


Of the $865 Billion of FDI (37.1 lakh Crores), USA had the huge share of $217 Billion, followed by France(115) Spain (93), Switzerland(83), UK and Germany(79 each) Belgium(50) Canada (46) and Italy(43).  This was the extent of FDI in one year alone. Global FDI reached a new record high in 2007 reflecting the fourth consecutive year of growth with inflows of $1833 Billion, the previous record set in 2000 was surpassed by some $400 Billion.  All the three major groups of economies, developed countries, developing countries and the transnational economies of South East Europe and the Commonwealth of Independent States saw continued growth in FDI. Merger and acquisition are conceived as a means to reduce competition and thus increase profits.  6974 such merger took place in 2005-06 involving a sum of $880 Billion (Rs.6.2 lakh Crores).  The amounts involved in such transactions in the subsequent years were equally huge. 


Reports have revealed that the TNCs strengthened their grip over world economy, especially in the production of goods and services. The increased percentage of the sales of MNCs in 2006 was 16%, profit 10% and export 12%.  1/3rd of the world exports were by MNCs, ably assisted by the WTO to achieve this phenomenal feat.  The role of manufacturing sector declined, the services sector, accounted for 66% of the FDI flow in 2005.  The total assets of three major companies in 2006 were a staggering amount of $51,187 Million (Rs.2.2 lakh Crores).  India received $17 Billion (Rs.7.31 lakh Crores) in 2006, 15.3% more than in 2005 and $23 Billion in 2007.  Substantial FDI in automobiles, telecommunication, real estate and other service industries including large scale investments such as Vodafone, Oracle, Holcim and Matsushita also boosted FDI inflows.  The report has stated that more than a quarter of retailers surveyed opened their first store in India in 2007[CB Richard Ellis, 2008].  The total value of FDI assets in India in 2006 is stated to be $50.7 Billion (Rs.2.18 lakh Crores). There had been 163 acquisitions/mergers in India in 2006, which was 80 in 2004 and 126 in 2005.  Most of the developing countries have been compelled to provide concessions in the matter of taxation, repatriation of profits, infra-structure facilities and non-adherence to labour laws. The investment report 2008 has indicated that over the past 20 years, developing countries have opened water infrastructure industry to the private sector.  64 developing countries have been reported to have introduced private participation in the water supply enterprises.  Full divestiture of municipal water supply network is reported in developing countries like Brazil, Chile and Thailand with only Chile opting for a fully private system nation-wide.  It is stated that TNCs having three specific advantages over domestic private water companies, i.e., global knowledge, financial capacity and economic stability have garnered most of the projects of water supply privatization contracts.


This economic crisis or recession has shown to the world that how public money is used to bail out the financial system without compromising the interests of the owners, instead of resorting to large State expenditure through welfare measures that would definitely give a fillip to the lives of common man.


In a world of unprecedented wealth, almost 2 million children die each year for want of a glass of clean water and adequate sanitation. Millions of women and young girls are forced to spend hours collecting and carrying water, restricting their opportunities and their choices. And water-borne infectious diseases are holding back poverty reduction and economic growth in some of the world's poorest countries.

Beyond the household, competition for water as a productive resource is intensifying. Symptoms of that competition include the collapse of water-based ecological systems, declining river flows and large-scale groundwater depletion. Conflicts over water are intensifying within countries, with the rural poor losing out. The potential for tensions between countries is also growing, though there are large potential human development gains from increased cooperation.

These underlying inequalities, which can be compounded by policy distortions, are causing migration, both within and beyond borders. The starting point is that the global distribution of capabilities is extraordinarily unequal, and that this is a major driver for movement of people. Migration can expand their choices —in terms of incomes, accessing services and participation, for example— but the opportunities open to people vary from those who are best endowed to those with limited skills and assets.

As per the ILO's Global Employment Trends Report, the loss of employment would touch 51 million (5.1.Crores) and the unemployment is likely to touch the 19 Crore figure by the end of 2008.  Of the employed, 77.2% is said to be in the vulnerable category, having no social security benefit or trade union rights.  The report also states that 43.5% of them get wages below $2 per day and 16.4% gets even less than a dollar (one dollar =Rs 49/-) per day.  During the course of last 5 years, the prices of essential food commodities rose globally by 80% making a wage earner to spend about 60 to 80% of his earnings on food items alone.


According to the declaration adopted in the world summit on food security held at Rome on 16-18 Nov 2009, the number of people suffering from hunger and poverty now exceeds 1 billion. This is an unacceptable blight on the lives, livelihoods and dignity of one-sixth of the world's population. The effects of longstanding underinvestment in food security1, agriculture2, and rural development have recently been further exacerbated by food, financial and economic crises, among other factors. While strides have been made, the overall efforts so far have fallen short of achieving the Millennium Development Goals and the commitments of the World Food Summits.


One could see that this unequal growth and the consequent devastation of the employed and the poor due to economic recession caused changes in the political leadership in many countries, the only exception being India.


The economic recession and the resultant massive job losses in US led to an election result that would have been considered as a wild imagination or wild dream a few years ago – that somebody non-white, with a different religious tag winning the election of President with a massive margin. It would be too much to expect that this change – with the slogan of 'yes, we can' – would also herald a change in the internal as well as external policies of US. It would be quite difficult for any President in United States to change the economic and foreign policies (intrinsically overlapped). The stand of the US in the recent Copenhagen summit on climate change only re-iterates it.


But in the Latin America, the leftward swing continues unabated, despite US and its Western allies trying their best to arrest and reverse the trend. Of the countries in the region that went to polls during the period - Uruguay, Bolivia, Peru, Mexico, Brazil, Nicaragua, Ecuador, Venezuela except in Mexico where the election was marred by allegations of massive rigging of ballots, the US and its allies could not get any of their favoured get elected.


But the most reprehensible act of deposing the elected President Zaleya did happen in Honduras. The people of Honduras are continuing their fight against the judicial coup and other Latin American countries are helping them.


The Bolivarian alternative initiated by Hugo Chavez is getting momentum. This has led to a situation where more forces join Cuba to oppose exploitation and aggression and for an alternative economic policy. Following the foot steps of Venezuela under Hugo Chavez, Bolivia also nationalised its gas and oil wealth.


Cuba and Fidel Castro continues to inspire those fighting against imperialism. The hopes of the western powers of a Cuba after Fidel Castro have turned into an illusion. Fidel Castro has stepped down as President on account of falling health handing over the mantle to Raul Castro.


Blood letting still continues in Palestine, its population suffers on account of the worst inhuman actions of Israel which supported to the hilt by US led Western powers. The economic and at times physical blockade of Palestine, the butcher of civilian including women and children especially in the Gaza are not only against any international law but inhuman also. The forces that cry hoarse on human rights in China or Iran have no qualm to support the barbarianism perpetrated on hapless people of Palestine.


In our neighbourhood, the situation is quite fluid in Nepal. The massive unrest against King Gyanendra forced him to re-instate the elected the Parliament. The civil war situation with CPI (Maoist) waging an armed struggle to overthrow the monarchy was averted with seven partly alliance that led the movement for restoration of democracy entered into an alliance with CPI (Maoist). In the referendum to the constituent assembly that followed the agreement put the Maoists as the single largest party. The second and third positions were shared by Nepali Congress and CPN (UML). The Government with Push Kamal Dahal (Prachanda) as Prime Minister could not last long due to internal contradictions and the President from Nepali congress overruling the Prime Minister on the integration of liberation army into Nepal Army. Though alternative government has been formed under CPN (UML)'s Madhav Kumar Nepal, the internal strife continues unabated with Maoists creating obstructions. Unanimity is yet to be reached on new Constitution.


Pakistan is volatile as never before with Executive government having no control over the actions of many non government players who are calling shots in different parts of the country. Assassination of Ms Benazir Bhutto on the eve of elections saw that PPP led government is formed with the support of Nawaz Sharif led Muslim League. The split in the PPP- Muslim League alliance on the issue of re-instatement Iftiqur Choudhury as the Chief Justice of Supreme court led to the outster of Parvez Musharaff as President and Asif Ali Zardari becoming President. The armed conflict with terrorists and direct military intervention of US air force in Waziristan has created piquant situations. The overt and covert role of Pakistan military in training the terrorists is an accepted fact today.


Bangladesh saw a decisive regime change during this period. The Khalida Zia regime lost its legitimacy leading to military take over for a short period. In the elections that were held thereafter the Awami League led by Sheikh Hasina Wajed – daughter of Bangabandhu Sheikh Mujibur Rahaman – led alliance won a thumping victory. In the immediate neighbourhood Bangladesh is the only country that could be termed as somewhat peaceful.


Sri Lanka saw a decisive victory over LTTE with a sustained military campaign ending in total defeat of LTTE and killing of its Chief V Prabhakaran. It is hoped that the strife torn Lanka will breathe easily and the political aspirations of Tamil origins would be respected.


China recently celebrated its 60th anniversary of its revolution in a very impressive manner.  It focused the world attention over the phenomenal growth of China as a global power.  It is expected that by 2020 china would surpass the USA.   In the context of it registering an 8% GDP growth in 2009 despite the global economic recession the said claim cannot be stated to be exaggerated.


In one of the first in the world, Bhutan's monarchy suo moto initiated democratic process and handed over the power to civilian government. One could only wish all the best to the nascent democracy.



The UN's Human Development Report places India at 134 (out of 158) below Bhutan and Loas, but 7 slots above another neighbour, ie Pakistan. Even war-torn Lebanon ranks at 83 in the said report. The health of children before 5 years is a real index of the 'progress' after near 2 decades of liberalisation – 46% of children below 5 years are underweight as per the studies!

This is the India after 63 years of independence, 58 years after declaring itself as sovereign democratic republic and more over, 18 years after the juggernaut of LPG policies started rolling.

The Arjun Sengupta report on the Conditions of Work and Promotion of Livelihood in the Unorganised Sector concludes that an overwhelming 836 million people (77% of India's population) in India live on a per capita consumption of less than Rs 20 a day. The report is based on government data for the period between 1993-94 and 2004-05. While the numbers rose by a staggering 100 million, the numbers of the new rich has also grown by 93 million. So, who are the ones who have actually benefitted from the boom in the economic growth of the country?

The middle class and the rich grew from 162 million to 253 million while the neo rich of 91 million. The middle class grew from 15.5 per cent to 19.3 per cent but the extreme poor have also benefited (274 to 237 million) – 43 million of them to be precise. Their per capita consumption has gone up from Rs 9 to Rs 12.

One is classified as absolutely poor if the per capita consumption is less than Rs 9 a day. However, if the per capita consumption is Rs 13 a day, then the individual is above the poverty line. So, the definitions of poverty are sometimes difficult to understand. The justification for economic reforms was supposed to be the trickle down effect but for those who live in trying conditions 10 years of economic reforms seems to have made little difference.

Confirming the Sengupta Committee's findings, the National Sample Survey Organisation's report on Household Consumer Expenditure in India, 2006-07, reports that the average Indian spends just Rs 440 or less in a month on food. It goes on to say much more, none of it heartening.

With all hype over the progress India has made since 1991 and 9% growth in 2007-08 and getting back to 7-8% this year, in 1991, when the 'reforms' process began, India was ranked 123rd in the UN's Human Development Index. Today, it proudly occupies the 134th place!

Capital Account Convertibility (CAC)


Contrary to what is agreed upon in the Common Minimum Programme (CMP) of reducing the vulnerability of the financial system to the flow of foreign capital, the government had proposed introduction of full capital convertibility. The Tarapore committee set up by the RBI recommended for such a course subjected to certain condition being fulfilled such as

a)                   Gross fiscal deficit to GDP ratio to be brought down to 3.5%.

b)                   Average inflation rate within 3 to 5%.

c)                   Debt servicing ration to be of 20%.

None of these conditions were fulfilled.   Still the proposal had been mooted time and again by the Prime Minister and the Finance Minister.  Many developing countries introduced CAC in 1980s to attract foreign direct investment. After the disastrous experience of some East Asian countries caution should have been the pass word.


  Basically CAC implies freedom to convert local currency into foreign currency & vice versa without any governmental restriction. It allows freedom to make investment in foreign equity or real estate in foreign land. It also permits conversion of local financial assets at market determined rate of exchange. The principal focus of CAC would be on trading of assets both financial and real. In other words it is permission to capital investment by foreign national without any restriction in our country. It is surprising that the government proposes the CAC at a time when they themselves admit that Indian low level of domestic savings is the biggest constraint for domestic investment. Except the rich who can take advantage of liberal capital account regime to park their funds abroad and earn a lot of money, it does not serve any other material purpose.


Special economic Zone (SEZ)


SEZ is a geographical region that has economic laws that are more liberal than the normal laws. It is conceived as means for increasing production for the purpose of export at a very competitive price. In fact it covers the earlier versions of Free Trade Zone, Export Processing Zone, Free Zone, Industrial Estate, Free Ports etc. Besides the liberal economic laws the entrepreneur of SEZ gets a variety of tax concessions. One of the earliest and famous SEZ was in China. The Govt. of India has given approval for a number of SEZs. According to World Bank estimate in 2007 there would be about 3000 projects of these types taking place in 120 countries. More than 500 SEZ have been proposed in India of which 220 have already been created, raising concern even for the World Bank about its sustainability.


In Indian context SEZs are built by mostly private entrepreneurs with large scale infrastructure support from the government and huge amount of tax concession. The SEZ have come to face opposition from various quarters mainly due to the reason that it displaces large number of people who depend upon agriculture for their livelihood. The displaced persons are not offered with any alternative livelihood and are given meager compensation for land acquisition whereas the promoters would get the land cheaply and can make a fortune out of real estate development alone. As per the stipulation made by the Govt. of India the promoters are required to utilize only twenty five percent of the land for industry and rest seventy five percent for other commercial purposes. Coupled with the large amount of tax concession SEZs would be a strain on government's revenue resources. The government has to be compelled to amend the Rules on land utility as also withdraw some of the tax concession offered to the promoters for setting up the SEZ.


Price Rise & Food Security


The drought situation in India has gravely imperiled the lives and livelihood of crores of families in over fifty per cent districts across the country. The urgency of drought relief measures on an emergency basis arises from the reality that large numbers of Indian are already living on the edge, victims of malnutrition and hunger.


The International Food Policy Research Institute (IFPRI)'s Global Hunger Index (GHI) estimate ranks India at a low 66 out of the 88 developing countries, with a worse score than many Sub-Saharan African countries, with a GDP lower than that of India. The situation of malnutrition and food insecurity is further exacerbated by the utter failure of the Central Government to control the relentless price rise of essential commodities. The prices of rice, wheat, edible oil, salt have increased by 12 to 20 per cent and in the cases of some vegetables by over 100 per cent. The prices of commonly used daals (pulses) like Arhar (Tur) have doubled and are sold at between 80 to 100 rupees a kilo. Sugar is today the most bitter commodity in the market at thirty rupees a kilo. High prices have led to increasing food insecurity because families are forced to cut down on their food intake. In particular, poor women and girl children are the worst affected.


Food security is defined by the Food and Agricultural Organisation as 'Food security for a household means access by all members at all times to enough food for an active, healthy life." According to this definition a large majority of people in our country are food insecure.


It has been conclusively shown through evidence backed by NSS data that the targeting system started in 1996 has excluded large numbers of the poor. For example over half of agricultural labourers are excluded from the BPL category. Over half of dalit and tribal communities are also excluded.


The current average national poverty line according to the Planning Commission is only around 11.80 rupees per person per day for rural areas and 17.80 rupees per person per day for urban areas. These are clearly not poverty but destitution levels. And yet, anyone earning above these levels is considered ineligible for the subsidy. Under pressure from the Left and almost all political parties, a Committee was set up to relook at poverty estimates. Headed by Dr. S. Tendulkar the Committee is said to have recommended a methodology which would increase rural poverty from the current levels to around 42 per cent and the urban poverty estimates would go up to 26 per cent. It is not known whether the Government would accept these estimates


Even though this would mean a substantial increase and benefit a larger number of people, as far as food security is concerned it would still exclude a substantial number of families from a basic right. Considering that the vast mass of our people in both rural and urban India earn their living through the informal sector where there is no guaranteed income, the urgent requirement is for a universal system which would cover these sections. The central Government's National Commission for Enterprises in the Unorganized Sector has itself admitted that the vast number of unorganized sector workers require social security.


Increase in prices of essential edible items in Delhi is as follows:



Price in 2004

(Rs/per Kg/litre)

Price in Jan. 2010

(Rs./per Kg/litre)




Wheat flour






Moong Dal



Chana Dal






Mustard Oil



Groundnut oil













Free Trade Agreement amongst ASEAN countries & its impact on India


The ASEAN free trade agreement which the Government of India entered into in September 2009 and which has come into force from 1st January 2010 has triggered widespread protest amongst the farming communities in Kerala, Karnataka, Tamil Nadu and North East regions.


There had been intensive agitational programmes in the State of Kerala participated by all sections of the people due to genuine apprehension that the agreement was conceived to protect the Indian trade interest at the cost of farmers cultivating Coconut, Tea, Coffee, Pepper, etc.  The Govt. of Kerala has taken strong exception for entering into an agreement which would jeopardize the livelihood of the farmers of that state.  The allegation made by the State of Kerala has not been totally disowned by the Government of India.  It is rightly noted that the Free Trade Agreement with South East Asian Nations was a prologue for effecting stand in the next round of discussions at the WTO.  The proponents of the neo-liberal economic policies had all along been claiming that a free trade would in the long run help the Indian economy.  India entered into a bilateral free trade agreement with Sri Lanka a few years back.  The impact that it has created on Indian agriculture especially of the States like Kerala and Karnataka is well known.  One agreement with Thailand in this regard also does not give a different story.  Suffice it to say that in the year 1991 i.e. the year in which the neo-economic policies were ushered in the Indian trade deficit was less than 6 billion dollars which rose to about 120 billion in 2008.  In the case of ASEAN countries we had a trade surplus of 81 million dollars in 1991 which has become a deficit of 7265 million dollars in 2008.  There had been no discussion on this important and vital issue either inside or outside the Parliament.



FDI in Retail Trade

The opening of retail may adversely impact the 1.3 crore small retailers. India has over 8.5 million kiranas spread across 5,500 towns and 6 lakh villages, whereas modern trade penetration is limited to only the 125 cities. Only a small proportion of general trade, which is in close proximity to modern trade, would be partially affected by FDI in retail. The refusal to restore capital gains tax in the stock market and stop the massive tax evasion through the Mauritius route is meant to help Indian and foreign speculators reap huge profits. The backdoor entry of FDI in retail trade is jeopardising the livelihood of lakhs of small shopkeepers and traders

Indian laws allow 51 per cent FDI for single brand retail, while 100 per cent FDI is for the cash-and-carry business. Global giants such as Wal-Mart and Metro Cash & Carry have entered through the 100 per cent FDI route, while French retail chain Carrefour SA plans to open its first wholesale cash-and-carry outlet in India by early 2010.


According to the Fourth Economic Census, 1998 out of a total of 18.27 million nonagricultural own account enterprises (enterprises normally run by members of a household without hiring any worker on a fairly regular basis; hereafter OAEs), which constituted 68% of all non-agricultural enterprises, retail trade dominated among all major activity groups netting 8.36 million OAEs accounting for 45.8% of the total number of OAEs. In rural areas retail trade accounted for 42.5% of the total number of OAEs while in urban areas it accounted for 50.5% of the OAEs. Retail trade also accounted for 27% of the total non-agricultural establishments, with 18% of the establishments in rural areas and 34.3% establishments in urban areas being engaged in retail trade. A state-wise breakup of the distribution of non-agricultural enterprises in India shows that for most of the states retail trade accounts for the largest share of nonagricultural enterprises. In 1998 employment in retail trade (11.18 million) constituted 41.6% of the total employment in OAEs (see Chart 2 in Annexure). In rural areas retail trade accounted for 38.2% and in urban areas 46.4% of the employment in OAEs. Retail trade also accounted for 7.36 million workers in non-agricultural establishments accounting for 10.3% of employment in non-agricultural establishments in rural areas and 17.4% in urban areas.


A comparison between the Economic Census of 1980 and 1998 further shows that the share of manufacturing in non-agricultural enterprises declined in the rural areas from 39% in 1980 to below 25% in 1998 and in the urban areas from 30% in 1980 to less than 17% in 1998. Employment growth in the manufacturing sector has been less than 5% during this period. In this context the retail sector, especially the unorganized retail sector, has played a crucial role in the absorption of labour.


 Election to the Lok Sabha


Despite all these the ruling Congress-led UPA stormed back to power correcting all predictions for a hung Lok Sabha in the elections held in April-May 2009. The irony is that Manmohan Singh led government could appropriate the results of the fight the Left parties relentlessly waged for four and half years against disinvestment, privatisation etc and for pro-people policies that ensured waving of farm loans and introduction of – though in a limited way – National Rural Employment Guarantee Scheme. The fact that economic recession the world over did not affect with the same ferocity as it affected others stood in good stead for the government. The working people forgot that the government would have sold out every public sector undertaking and allowed foreign equity in banks – including nationalised ones – but for the stiff opposition of CPI(M)-led left parties.


Common front of Central Government Employees


The activities or lack of it in the years 2007 and 2008 were dictated by existence 6 CPC and its report while the year 2009  was taken care of the helpless situation the movement was placed into.


There was unanimity amongst the Staff Side of National Council, JCM till the Memorandum to the SCPC was finalised and submitted. But this unanimity couldn't be carried even upto or during the oral submission to the SCPC. The disunity, though not displayed openly, on the issue of demanding Interim Relief was a pointer to the events that may unfold in the days to come.


It is a fact that routinely and religiously, the Staff Side did submit a memorandum to the SCPC on IR also. But this was not placed forcefully during the oral submission. Even afer the Chairman of SCPC making it clear that he has no intention whatsoever to grant an interim relief as demanded by Staff Side, the Convener of Joint Council of Action did not move to call a meeting of the JCA even.


Though Confederation sincerely, at that point of time, tried to develop a common movement of all concerned on the issue of Interim Relief, it failed to elicit positive responses from major organisations outside Confederation. When Confederation decided to embark upon an action on its own, the sectoral demands did overtake the common demands and ultimately a move for a limited strike action in April-May 2007 had to be abandoned.


This failure to force the government and then the SCPC to grant IR had a telling effect on the total pay package that was to be awarded by the CPC.


Compare it with 5 CPC. The announcement of CPC itself was accompanied by across the table grant of Rs 100/- as IR. The demand backed by agitation forced the government to refer to CPC on the quantum of second IR and 10% IR was recommended by CPC, followed by a 3rd IR which was to be finally absorbed. In all, from the date of announcement of Pay Commission to the date of submission of CPC report the employees got an increase of not less than 26%, which was further got enhanced with change of fitment formula to 40%. This time in the 6th CPC the singular failure of the Staff Side to force the government and thereafter the CPC to grant the IR limited the overall increase to the irrational 40% as fitment formula.


Confederation, in 2007, tried to build a movement based on the issues like down-sizing, contractorisation, privatisation and demanding filling up of all vacancies. Detailed instructions were issued to Affiliates and details were sought. But neither the action plan on this did work for want of proper and timely response, or action on IR could materialise. It is quite necessary to introspect what went wrong and with whom. Glossing over on the basic issues would definitely lead us to walk into the same track and lost on the way.


Confederation organised one day strike on 30th October 2007, jointly with All India State Government Employees Federation. The one day strike on 30th October 2007 was preceded by a National Convention of Central, State, State PSU employees and Teachers at MPCU Shah auditorium at Delhi on 13th October 2007 which adopted a declaration with the following charter of demands.

Charter of demands

1.       Scrap the PFRDA Bill and Cancel appointment of the Pension fund Managers; Introduce statutory pension scheme for the new recruits; 

2.       Grant full Trade Union rights including the right to strike to all Government employees through appropriate legislation;

3.      (a) Stop downsizing the Government departments, privatization and contractorisation/ casualisation of Governmental and teaching functions.   Stop contractual appointments of teachers and workers, regularize all daily rated, casual and contingent employees

(b) Lift the Ban on recruitment and fill up the existing vacancies of all Government departments, educational institutions and State undertakings; Provide job to jobless

4.     Grant Interim relief of minimum of Rs.1000/-/ to all Central Government employees. Implement the 6th CPC recommendation with effect from 1.1.2006.

5.       Bring down the abnormally rising prices of essential commodities and strengthen subsidized public distribution system.

6.      Merge of 50% DA with basic pay with all consequential benefits and release of all DA instatements to the State Govt. employees.

7.       Withdraw the 5% cap and other restrictions on compassionate appointment. Restore the compassionate appointment scheme wherever it stands abolished.

8.       Stop the proposal to replace the CGHS by Medicare insurance scheme.

9.       Implement all pending awards of the Board of Arbitration.

10.     Remove the quantum ceiling on Bonus and grant bonus to all.

11.    Set up a Judicial Committee for wage revision of Grameen Dak Sewaks in    replacement of Nataraja Murthy Committee.

12.    Increase GPF& Small Savings' interest rates and restore to its early level.


The strike action evoked very good massive response from the Central Government employees.


The National Executive of Confederation that met at Mumbai in March 2008 decided the following

a)     There should be no compromise as to the date of effect of the 6th CPC i.e., it must be 01.01.2006.

b)     The minimum wage should not be less than the need based minimum wage computed on the basis of the norms fixed by the 15th ILC including Dr. Aekhroyd formula.

c)     That the minimum rate of increment should be 5% as demanded by the Staff side in its memorandum on common issues;

d)    That point to point fixation should be the methodology to fix pay in the revised scales of pay;

e)     That the revised rates of allowances should also be admissible w.e.f. 01.01.2006;

f)      That the Performance related pay system being divisive and a tool for exploitation is not acceptable and should be rejected, if recommended;

g)     That no departure from the existing statutory Pension scheme should be allowed and the new contributory pension scheme introduced for employees recruited on or after 1.1.04 should be withdrawn;

h)     That there should be no privatization of health care system (CGHS, CSMA etc) and the proposed introduction of Medicare insurance scheme should not be in replacement of the existing scheme. Instead the existing CGHS should be strengthened and all pensioners be covered by either CSMA Rules or CGHS.


It was further decided that Confederation would organise independent action including indefinite strike, if the basic concerns stated above are not addressed.


6 CPC Report & After


The much awaited report of 6 CPC was submitted on 24th March 2008. The report was, as feared, a sugar coated bitter pill. It goes to the credit of the Confederation that the first authentic, critical analysis of the report of the 6 CPC could be issued by the Confederation on 25th March 2008 itself.


Initially, there was anger and desperation amongst large section of employees. The fitment formula was quite unscientific, the report was totally biased in favour of Gr A officers, the minimum wage concept was accepted but mutilated beyond recognition while adopting and computing the minimum pay scale, the abolition of Gr D posts etc had generated a situation where we could have mobilised the employees for an action.


The Staff Side in the JCM did not show any urgency to discuss the matter and to generate sanctions to force a discussion and settlement on issues raised. The Secretary, Staff Side wrote letters highlighting the issues, the discrepancies, the deficiencies etc.


Confederation in its National Executive meeting held on 27th April 2008 identified the issues and decided to organise the employees on the following demands


1. No abolition of Gr. D Posts; No contractorisation of Group D Functions; No Corporatisation of Govt. Departments; No outsourcing or downsizing; lift the existing ban on recruitment; fill up all posts; do not abolish posts.

2    Scrap the new pension scheme; No privatization of pension payments.

3    Restore commutation of pension after 12 years.

4    No privatization of health care; No medi-insurance scheme; Extend CCS (MA) rules to Pensioners; strengthen CGHS.

5    No introduction of PRP based salary system.

6    Grant minimum wage as per ILC norms; reduce the disparity between minimum and maxim salary by maintaining 1:10 ratio.

7    Increase the rate of increment; concede the fitment formula to bring about uniform benefit.

8    No replacement of Bonus and overtime allowance with PRIS; Grant Bonus for 2006-07 on the basis of the revised ceiling limit.

9         Regularize Casual/Contingent/daily rated workers; treat GDS as full-fledged civil servants; afford pension and other benefits to them on par with the other central Govt. employees.


The situation prevailing at that point of time was ripe for actions including strike. But one has to accept that we dithered expecting that bigger organisations would respond to our initiatives to build up a united movement. We failed to recognise their intentions even after Secretary, Staff Side did not even formally protest for not holding JCM meetings for discussing the CPC report as it used to be in the case of past CPCs.  Instead, Confederation gave a call for 3- hour dharna on 25th June 2008 that failed to evoke enthusiasm.


The timely demarcation would have enhanced the prestige of Confederation amongst the mass of employees and amongst the JCM constituents and it would have put immense pressure on the government – which was also facing heat on political front – to come forward and settle the issues through negotiations.


This dithering had an impact on the participation on the one day strike on 20th August 2008 on the eve of which the government had issued notification on the implementation of 6 CPC recommendations. Though the strike action was a success, the participation of the CG employees was not upto the mark compared to strike on 30th October 2007.


The belated attempt to effect track correction and redeem the prestige ended in a fiasco with many of the leaders of the movement itself giving a cold shoulder to the call for indefinite strike from 20th January 2009.  The employees forgot the fact that what they have got is a belated payment after nearly two and a half years and not a gratis and the leadership at field level at many stations could not conduct proper campaign to educate and prepare the membership for an action. This led to withdrawal of the indefinite strike action.


Confederation of Central Government Employees & Workers has always functioned to give vent to the aspirations of the employees at large, linking the Central government employees with the outside world and the struggle of the common man. It is in the interest of the entirety of CG employees and the middle class employees in general that we undertake a serious introspection and change the situation where the calibre of our leadership is used by vested interests to the Confederation deciding the course of actions and leading others.


National Council of Confederation


The National council of Confederation of CG Employees and Workers was held at New Delhi from 4-6 Dec 2009.The National Council elected the following National Executive for the next three years.


                               President: Com. S.K. Vyas

                     Vice President: Coms: 1. G. Narasimhan

                                                                 2. K. V. Sreedharan

                                                                 3. M. Duraipandian

                                                                 4. K. P. Rajagopal

                                                                 5. N. Somaiah

                 Secretary General: Com K. K. N. Kutty

                                Secretary: Com M. S. Raja

              Assistant Secretary: Coms 1.  Vrigu Bhattacharjee

2.   Ashok Salunkhe

3.   I. S. Dabas

4.   K. V. Jayaraj

5.   S. S. Mahadevaiah

            Finance Secretary: Com Giriraj Singh

       Organising Secretary: Coms  1. PK Das

                                                           2. Ashok Kanojia

                                                           3. Mani Achari

                                                           4. Geeta Ghoshal

                                                           5. R. Seetalaxmi

                                                        6. V. Nageswara Rao

                                                           7. P. Suresh

                                                           8. Piyush Roy

                                                       9. RP Singh

                                                     10. P. Rajanayagam

                                                          11. D.P.S. Madaan

                                                          12. T.K.R. Pillai

Auditor           : Com PV Ramachandran




JAC of Audit & Accounts Employees was formed in 1986, immediately after submission of report of 4th CPC for getting the recommendation of CPC implemented with regard to pay scale of Audit- Accounts cadres vis-à-vis CSS cadres. It slipped into inactivity once the recommendation of 4CPC was accepted and implemented by the Government in 1987, only to be revived in 1990 when the Assistants of CSS were granted higher pay scale with effect from 1.1.1986. It is at this point the JAC was expanded to include officers' organisations.


The Audit & Accounts Employees waged a sustained struggle to get the parity restored. It was only in 2003, the government willy-nilly accepted the demand and extended the pay scale to Audit/Accounts Cadres with effect from 1.1.1996 (notionally) and actually from 19th Feb 2003.


Though the JAC continued to function at the apex level, the effectiveness of JAC is not felt as it used to be prior to 2003, thereafter. The winning of award on parity from Central Board of Arbitration in 2004, near acceptance of the award by the government and putting it back into cold storage couldnot ignite the anger to the level it should be so as to build up a movement that would compel the government to concede the demand and implement the award.


Our proposal that the award may be implemented from 1.1.2006, date of implementation of 6 CPC, foregoing all arrears is also not responded. Delay and deny seems to be the policy.


When implementation of award is pending inordinately, the government has once again revised the pay of Assistants in CSS from 1.1.2006 against the recommendation of the 6 CPC and not extending the same revision to similarly placed audit & accounts cadres.


Recently – on 18th Jan 2010 – a delegation of Apex JAC comprising of Com SK Vyas, M. S. Raja, Chairman and V. Bhattacharjee, Convener met Shri Namo Narain Meena, Min of State for Expenditure and submitted a memorandum on the implementation of arbitration award on audit/accounts pay scale. The Minister assured the delegation to have the issue examined.


The implementation of arbitration award granting parity with Assistants of CSS is all the more pertinent today as the government continuously and regardless of the 6 CPC recommendations denied the same pay scale to audit and accounts cadres. Only effective campaign and massive mobilisation of employees and officers would force the government to concede the issue of parity and settle for ever.






The situation prevailing in the departmental front could be understood from the single fact that there was only one bilateral meeting with DAI and two meetings with PD, Staff – ofcourse it is improvement from the reporting made in the 44th Conference when there was no bilateral meeting with DAI and only one meeting with PD, Staff was held!


The Department is not interested in the functioning of the Departmental Council is clear from the fact that the nomination of Com SK Vyas as Member, Staff Side has not been accepted despite DOPT disapproving the action. The administration that rushes to DOPT on all other things refuse to entertain the advice of the DOPT on this and even has not responded with the Secretary, DOPT for discussion to sort out the matter. The Department even wrote to the DOPT that they have amended the Constitution of Departmental Council but could not answer the queries on it from DOPT. We have pointed to the Department that as per the Constitution and Scheme of JCM, any amendment has to be with mutual consent and any action initiated by them unilaterally has no validity under the JCM Scheme. The department has not replied to this poser.


Also, though it has been accepted in writing that two meetings with PD, Staff and one with DAI would be held every year, as stated preceding para, only two formal meetings with PD Staff and one meeting with DAI has been arranged despite we submitting agenda for the meetings in time. There are occasions when meeting is granted after six months on submission of agenda.


Another trend visible is not agreeing or remaining evasive on any item in the agenda during the meeting and issuing orders (as we demanded) immediately after circulation of the minutes of the meeting. This is a deliberate attempt to undermine the system of collective bargaining and credibility of the Association(s).


Infringement on the rights of employees to register their legitimate protest and giving vent to resentment on various decisions or moves of the government or CAG's administration is on the rise, as we could see in Kerala and Rajkot. The high handed actions of the then Accountant General were patronized by the CAG's administration is a matter of serious concern. The same story is repeated in Rajkot in a more or less similar manner.


The rule of law is applicable to the employees and the leaders and activists of Association. Accountants General or for that matter any direct recruitee IA&AS officer involving in rampant immoral actions – including rape attempt – are treated differently – with kid gloves.


In Nagpur, the total violation CCS (RSA) Rules, 1993 by the Accountant General (Audit) is not yet rectified despite clear cut assurances. The re-verification assured has not been conducted till this date.


But, it also has to be accepted that of late there are certain positive developments as far as employee-friendly actions are concerned. Regularisation of adhoc Section Officers (AAOs) and creation of nearly 1700 posts to promote all waitlisted SOGE passed candidates as adhoc AAO, conversion of direct recruit quota for promotion quota etc that were demanded by us for long, are to be appreciated.


The assurance to fill up all vacant posts, issuance of order to start sports quota recruitment giving there-in a time table for it and also initiation of action on the assurance on the fate of daily wage employees are to the credit of our long drawn struggle.


The recent move of the administration to re-organise the Commercial Audit wing is to be viewed with suspicion. Discarding the time tested audit methodology the administration has introduced a new mechanism which in reality is negation of concept of audit and Public Accountability. This, if permitted to implement, will see displacement of many personnel as this new re-organised scheme envisages opening up of new offices MABs, breaking up of  existing offices MABs etc with no rationale.  This Conference will have to consider seriously about this development.


25th April 2007 Convention


The move of the government of India to bring out an over-all amended Company's Act where in the Auditorial role of CAG was limited to Accounts alone created a situation of uncertainty in the minds of employees and officers, especially in the Commercial wing. Our effort to mobilise political opinion against it could succeed to certain limit with left parties – which were supporting the Govt then – supporting our cause continuance of the present position ie accounts audit as well as transaction audit being vested with CAG.


But the most alarming was the position taken by the CAG administration stating that they have no role in this matter whatsoever. They also formed a committee to re-organise the P&T Audit at the same time.


The Auditorial functions were being continuously curtailed by the CAG administration in the name of Performance Audit, with no recruitment to any of the base cadres.


In a meeting of P&T Audit Associations held at Nagpur in 9th March 2007, where the President and Secretary General of both All India Audit & Accounts Association and All India Audit & Accounts Officers Association were present, it was decided to hold a convention at New Delhi on "Prevent abdication of Constitutional Responsibility by CAG" on 25th April 2007.


The Convention was inaugurated by Com Gurudas Dasgupta, MP and General Secretary of AITUC. The Convention was addressed by Com MK Pandhe, President, CITU and Com Tapan Sen, MP. 276 delegates attended the convention representing both the Federations. The march to President couldn't be held for some technical reasons. The convention was also addressed by Coms KKN Kutty, Secretary General, Confederation of Central Govt Employees and workers, V Bhattacharjee, SG, All India Civil Accounts Employees Association and P Rajanayagam, General Secretary, All India Postal Accounts Employees Association.


Formation of Co-Ordination Committee of Audit & Accounts Employees and Officers(Audit COC)


On 26th April 2007, the National Executive Committees of All India Audit & Accounts Association and All India Audit & Accounts Officers Association met jointly at New Delhi and decided to form Co-Ordination Committee of Audit & Accounts Employees & Officers (Audit COC). Com S Mohan, SG All India Audit & Accounts Officers Association was elected as Chairman and Com MS Raja, Secretary General, All India Audit & Accounts Association was elected as Convener.


The meeting decided to carry forward the decision of the Convention and mobilise the employees and officers for a sustained struggle on the issues that confront the employees and officers and the IA&AD.


Half Day Walk Out on 21st June 2007


The first task of the Audit COC was to mobilise the employees and offices against the decision of the administration to abolish all vacant posts with immediate effect and formation of task forces to identify surplus in A&E offices and P&T Audit offices. It was decided to organize a half-day walkout on 21s June 2009 against this on the charter of demands jointly framed.


The half-day walk out on 21st June 2007 turned out to be a massive action on issues purely departmental where no economic demands were involved. It is estimated that nearly 45% of the total employees and officers joined the walkout programme and recorded their emphatic protest on the policies pursued by CAG.


6 CPC Related Issues


 Immediately after the report was submitted we met in our National Executive and in writing gave our views vis-à-vis the Audit and Accounts cadres to the CAG. (Copy annexed to this report).


Discussions were held with PD, Staff and AC (N) on number of issues, especially on getting the comment of CPC that government had never accepted parity in pay scales between audit/accounts cadres and Assistants of CSS, placing the Auditor/Accountant in PB2 with Grade Pay as recommended by 6 CPC and grant of grade Pay 5400 to AAOs on completion of 4 years. But there were no results, as we all know.


After OM on MACPS has been issued  we have demanded that entry into AAO may be treated as deemed direct entry, paving way for all AAOs to get benefit of MACPS. This should not be a problem to concede as this provision is supported by Manual on Standing Orders MSO/Admn Vol I and is well within the purview of CAG. We will have to pursue it further with proper organisational mobilisation.




The leaders and activists of this Association have been facing continued attack from the hands of authorities at field level in many offices. A nonchalant administration is plying the role of mute spectator when the officers are behaving with no concern for civil decency.




The worst kind attack on trade union rights of employees has taken place in Kerala. Com KA Manuel, General Secretary, Audit Category II Association and Com Anil are dismissed from service on concocted charges. Hundreds of comrades are facing multiple wage cuts including Com V Sreekumar, Additional Secretary General of the Association. As we would see in the list annexed to this report, Com R Krishnakumar, President of Accounts Category III is reverted from the post of Accountant to that of LDC at minimum scale with future increments for five years held up.


In first of its type the administration chargesheeted the complainants when lady comrades complained to the office committee that the Accountant General outraged their modesty by stamping on their body and taking their photos on his mobile phone when they were sitting in a peaceful dharna. The chargesheet was set aside by CAT, Ernakulam and the department has gone to High Court on appeal engaging Ms Nalini Chidambaram as their advocate!


Bare minimum Trade Union activities are not permitted. Even on personal representations, the former AG as well as the present DAG would threaten the employees and ask them to discontinue membership of the Association. It goes to the credit of the members that despite all this the authorities could not succeed in breaking the organisation.


Our comrades might have lost the battle, but they are sure to win war. We salute the valiant comrades of Kerala




It is law of the forest that prevails in Rajkot. Com PC Parekh, President, Audit Category III Association has been kept under suspension for more than a year. The charge against him is that he talked in a raised voice with the Secretary of Accountant General, which was not even proved in the enquiry. Only in IA&AD somebody would be kept under suspension, that also for such a long time, on such frivolous charge which is not supported by any rule.




Com OP Tiwari, former Additional Secretary General of this Association was compulsorily retired and his pension was reduced by 20% for an incident that occurred in 1997 and chargesheet for which was issued in 2001.


On appeal, the penalty was waved and fresh enquiry has been ordered.


West Bengal


                Com Gautam Pramanick, former President of our Association was chargesheeted under Rule 14 of CCS (CCA) Rules on the eve of his retirement for leading a peaceful agitation demanding minimum wage to the Casual employees and also for presiding over their meeting. The then General Secretary of the Association also is proceeded against under Rule 14 of CCS (CCA) Rules.




CWC & NE Meetings


The National Executive that was elected by the 44th Conference at Chennai in January 2007 had 12 sittings during the last three years.


The Central Working met twice during the same period – on 21-22 February 2008 at Bhubaneswar and 29, 30 October 2009 at New Delhi.


We also met in a Special Conference at New Delhi on 16, 17 October 2008.


The agitational programmes we had during the last three years received good response from the membership, forcing the administration to agree for filling up of vacant posts, abandoning of the proposed examination for AAOs for further promotion as AOs, diversion of Direct Recruitment quota into promotiona quota, relaxation on compassionate ground appointments etc. List of programmes we had since 44th Conference is given in the annexure.


The feed back from the units remain a major roadblock in deciding the future programmes affecting, many times, continuity.


Looking back critically, we will have to accept that though we did make some attempts to re-build the organisation and build up resistance to policies of down sizing and outsourcing with limited success, we are nowhere near the goal set by ourselves.


As stated elsewhere in this report, we could force the department to recruit personnel in the entry cadres, could force them to reverse the decision to recruit only Section Officers (AAOs), but as far as the major tasks like conducting 1 crore signature campaign, holding convention on abdication of constitutional responsibility by CAG etc we could not make any advancement beyond some pronouncements.


Similarly, formation of Audit COC with All India Audit & Accounts Officers Association has remained as a non-starter. The co-ordination remains only at the apex level, it is yet to percolate down.


The functioning of local JACs is far away from expectation. We have to realise that we are the fulcrum to the JAC and has to adjust and accommodate other Accounting organisations who may be smaller in number. The initiative and leadership required is not being visible.


Audit used to be the leader as far as Confederation functioning is concerned. Our understanding of the issues of other organisations and involvement there-on used to be far above than others. The leadership of local/State COCs used to be with us. Today we are not that active in many stations to the extent it has to be.


The drastic reduction in the man power and total absence of younger people for want of recruitment is having a telling effect on the functioning of the Association. The average age of the department now a days may be 50. This may be one reason for deficiencies that we notice.




The efforts to form a Trust and transfer the two buildings in the name of the Trust were initiated immediately after 44th Conference. It was only in October 2008, we could finally come to a decision on the Constitution of the Trust. The Special Conference held at New Delhi on 16-17 Oct 2008 adopted the Constitution of the Trust.


Immediately after the decision to form a Trust and adoption of its Constitution, Com CSV Warrier who took first steps towards fulfilling the idea of own building for All India Audit & Accounts Association expired. The meeting of National Executive in its meeting on 9th & 10th December 2008 decided to name the Trust after Com CSV Warrier. The trust was registered at Thrisur in Kerala on 23rd January 2009.


On 11th January 2010, building No 1090 – in the name of Com MK Pandhe – was transferred to the CSV Warrier Trust by Com MK Pandhe at the office of Registrar at Ghaziabad, Uttar Pradesh.




The situation explained in the preceding paras could be changed by adapting to more earthy methods. Understanding that our membership today has crossed an age where needs and necessities would overtake enthusiasm, whose children are already in the higher stage of education or already employed a more vigorous mode of education is necessary to carry the struggle forward.


In today's world, where the media – print as well as visual – present everything suited to their business interest with colouring and distortion, it requires deeper understanding of issues. Our members have to be repeatedly told about the tragic of the trajectory that we trudge, that behind the glossy picture of few crores of population there is an agonising scores of crores of population who struggle to get one square meal a day.


Connecting our membership with the harsh realities of the present day India is indeed an arduous, but an inevitable task. The illusion – created by the forces around us repeatedly – that we belong to a separate world has to be erased through sustained and studied and systematic campaign. We have to identify ourselves with the miseries of billions of exploited and expropriated across the country and the world. Then only we will be able to come out of the cocoon that we are today. Then only we can be called trade unionists and a trade union.


Let this conference be a mile-stone in this direction.


Let us re-dedicate to the cause of all those who are victims of the present exploitative system.


                                                Audit and Accounts employees Unity Zindabad!

                                                All India Audit & Accounts Association Zindabad!

                                                Central Government Employees Unity Zindabad!!

Confederation Zindabad!!


                                                Workers Unity Zindabad!!!


                                                Enquilab Zindabad!!!


Yours fraternally


(M. S. Raja)

Secretary General


2nd February 2009




Annexure - 1





I.       DIES-NON UPTO 45  DAYS FOR 324 employees.


II.                   Reversion from deputation posts :-



2.        V.S.MANU

3.        M..ANIL KUMAR

4.        M..JYOTHI BHAS


6.        L.PRABHA

7.        C.K.SANTHOSH








Annexure -2


Placed before the 45th Conference of All India Audit & Accounts Association

At Jaipur from 2nd February to 5th February 2010


Part I


The 45th conference of All India Audit & Accounts Association held at Jaipur from 2nd February to 5th February 2010 after having deliberated on the developments since the 44th conference in January 2007 at Chennai on various fronts come to the conclusion that the present UPA which is well into its 2nd term is in a hurry to finish off its agenda on privatization, divestment of PSU shares etc that were not permitted by its supporting allies ie left parties, in its earlier term. The fact that there are no forces within then government or amongst its allies outside the government that has got interest of the common man and the workers in its heart makes the route to sell off of the country's wealth at will. 


The attempt to permit FDI in retail trade, the decision to re-introduce PFRDA bill in the forthcoming budget session of the Parliament, the proposed new tax code extending more cushion to corporates and burdening the wage earners etc do clearly state the anti-worker, anti-people thrust in policies of the government.


This 45th Conference of All India Audit & Accounts Association held at Jaipur on 2nd to 5th February, 2010 therefore unanimously resolves to carry on the fight against the neo-liberal economic policies of the government independently and under the banner of Confederation of Central Govt. Employees & Workers joining hands with toiling masses of the country under the Sponsoring Committee of Central Trade Unions and Federations.


Part II


This 45th Conference of All India Audit & Accounts Association held at Jaipur on 2nd to 5th February 2010 views with all seriousness the continuing attacks on the social security schemes of the employees like Pension and Health scheme etc. With the attack on the employees on the rise and the policies of down sizing, outsourcing and contractorisation being implemented in full swing, this Conference is of the considered opinion that the employees are left with no option but to oppose these policies and resist and defeat it through collective actions and authorises the  National Executive to take appropriate decisions.


This 45th Conference is of the considered opinion that serious and united actions will become warranted in getting the anomalies out of implementation of 6 CPC recommendations rectified. This 45th Conference here-by authorises the National Executive Committee to take appropriate decisions to decide on the course of actions that will be warranted.


This 45th Conference further resolves in taking lead to educate and mobilise various segments of central government employees under the banner of Confederation of Central Government employees and workers to carry the fight forward.


This 45th Conference notes with concern the non implementation of arbitration award on pay scales and further enhancement of pay scales of assistants in CSS. The conference records its resentment over the naked discrimination meted out to audit and account cadres from auditor/accountant to SAOs and resolves to fight against this discrimination and authorises the National Executive Committee to chalk out agitational programmes in consultation with other constituents of Joint Action Committee of Audit & Accounts Employees and Officers Organisations.



Part III


This 45h Conference of All India Audit & Accounts Association held at Jaipur from 2nd to 5th February 2010 notes with seriousness the multi-pronged attacks that are aimed at the employees and officers by the bureaucracy of Indian Audit & Accounts Department.


Down sizing of the Department, discarding of functions and change in the audit methodology is being practiced eroding the effectiveness and thus the stature as 'Watch dog of Indian Finances' that the Constitution envisaged.  Overstressing on the guidelines of INTOSAI and ASOSAI –many provisos of which runs contrary to the Indian Constitution and Duties, Powers & Conditions of Service of CAG (DPC) Act – have made Audit all the more ineffective.


The recent move of the administration to restructure MAB offices and re-allocate audit resources amongst State Commercial Audit is another step in this direction of killing the effectiveness of the department to safeguard personal interests of certain officers.


The moves to implement the Report on changing the Accounting methodology will have serious implications to the personnel working in the Department. 


This 45th conference resolves to mobilise the employees and officers and launch agitational programmes. Also resolves to mobilise the people at large against this fraud on the constitution through Conventions and Signature Campaigns so as to force the administration to correct the course and discharge the functions as mandated under the Constitution and DPC Act.


Channel of negotiations are made inoperative and ineffective at the Departmental as well as office levels. None of the burning issues of the personnel of IA&AD are settled despite repeated reminders to hold meaningful discussion.


The attempt to modify the scheme and Constitution of JCM/Departmental council unilaterally exposes the commitment of administration  to healthy relationship with staff side and rule of law.

The long delay in finalizing the result of re-verification of membership of recognised Federations in IA&AD also shows how the administration is implementing the rules framed by it.


At the same time, the attacks on the democratic rights of the employees are on the rise. The events in Kerala where two comrades have been dismissed and hundreds have been heavily penalised all for pure trade union actions, Rajkot, Nagpur, Kolkata and Gwalior are naked manifestations of the bureaucracy's anti-democratic, anti-constitutional machinations.


This 45th conference of All India Audit & Accounts Association held at Jaipur from 2nd to 5th February 2010 therefore call upon the employees and officers of IA&AD to wage a united battle against obdurate bureaucracy of IA&AD.


This 45th Conference therefore adopts the following Charter of Demands:


Charter of Demands



1.     a)  Vacate victimisation of Association activists.

b) Allow democratic functioning of Association without interference from administration


   2.       Strengthen Audit & Accounts to Safeguard People's Rights


a)       Stop down sizing; Stop outsourcing & privatisation of Audit & Accounts; Scrap curtailment/shedding of Audit functions in the name of Audit Plan.

b)        Ensure continuance of the existing Accounting and Auditing methodologies and appropriate party days with scientific work norms; withdraw proposal on restructuring of MAB offices and re-allocation of audit resources amongst State Commercial Audit and retain status quo.

c)       Ensure effective Panchayati Raj Audit & Accounts by sanctioning more posts.


3.         a) Amend Company Law and DPC Act for Audit of Public Sector Undertakings      &  Corporations even after reduction of Government share to below 50%.

         b) Amend Company Law to ensure the Audit by IA&AD of all Public Limited   Companies listed with Securities and Exchange Board of India (SEBI)

         c) Enact necessary law to bring audit of all public Financial Institutions by IA&AD.  


4.      Fill up all vacant posts including Gr D, no matching savings at the cost of Gr B, C & D cadres

5.    Upgrade all LDC to PB 1 GP 2400 (4000-6000 pre-revised) as Audit/Accounts Assistant; merge LDC & DEO and grant the following pay scales to other cadres


                                                 Auditor/Accountant/Steno Gr II: PB2, GP 4200

                                                SA/Steno Gr I                                   : PB2, GP 4600

                                       AAO/Private Secretary              : PB2 GP 4800,

                                                                                                           PB3, GP 5400 on completion of 4 years

                                                AO                                                          : PB3, GP 6600

                                                SAO                                                       : PB3, GP 7600 


6.       Permit all Employees in the GP of 1800 to appear for all Departmental Exams including SOGE.


7.    Extend benefits of MACP to Assistant Audit/Accounts Officers by treating promotion to AAO as direct recruitment; withdraw the order treating promotion from Section Officer to Assistant Audit Officer between 01.01.2006 to 01.09.2008 as null and void.


8.        Designate Supervisor as AAO & Earmark 20% of AAO post for seniority cum fitness promotion


9.                   Remove differential treatment on pay fixation on promotion vis-à-vis direct recruitees in all cadres


10.        Stop down sizing of P&T Audit Offices; conduct audit of private service providers as per TRAI regulations


11.          Re-imburse hotel charges to Railway Audit personnel wherever Railway accommodation is not allotted while on tour.


12.                Regularise all casual, temporary, contract, daily wage workers


13.                Permit self certification for TA/DA claims


14.                Restore unilateral transfer policy.


15.                Regularise all casual, temporary, contract, daily wage workers



This 45th Conference of All India Audit & Accounts Association here-by authorises the National Executive Committee to chalk out further steps in pursuance of the charter of demands.



Resolutions Proposed from CHQ


  1. On victimisations
  2. On Price Rise
  3. Undemocratic rules in the service conditions
  4. On PFRDA Bill
  5. On downsizing of governmental organisations
  6. On Right to Strike
  7. On Anomalies and Arbitration
  8. Against Banking and Insurance Reforms


Annexure -3

Minutes of the 44th Conference of All India Audit & Accounts Association

 held at Chennai from 8th Jan. to 11 January 2007


The 44th Conference of the All India Audit & Accounts Association started on 8th January 2007 at Chennai with the hoisting of the Association flag by Com: Gautam Pramanick, President of the Association and tributes to martyrs by offering flowers at the Martyr's column by President, Comrade S. K. Vyas, members of the Central Executive Committee and delegates and observes and fraternal delegates and volunteers. There after President announced the house composed. Com AV Venkatraman, former Secretary General of All India Audit & Accounts Association addressed the house immediately after it was composed. 

The Conference was formally inaugurated by Prof. K. Ambalagan, Hon'ble Finance Minister of Tamil Nadu in a function held at AG's office premises. Shri Shankarnarayan, Pr. Accountant General received the copy of the souvenir from Prof. Ambalagan. Comrades S.K. Vyas, K.K.N. Kutty President and Secretary General of Confederation respectively, Com V. Bhattacharjee, Secretary General, All India Civil Accounts Association, S. Mohan, Secretary General, All India Accounts and Audit Officers Association greeted the Conference. Coms TR Janarddanan, Secretary General, All India Civil Accounts Employees Association, Category II, Com RN Gupta, Secretary General, All India Pay and Accounts Officers Association (Civil) and P Rajanayagam, General Secretary, All India Postal Accounts Employees Association were also present on the dais. Shri Murugaiah, Accountant General (Audit) also graced the occasion.

Shri N Ram, Chairman, Reception Committee welcomed the guests and leaders and Com M Duraipandian, Convener, Reception Committee offered vote of thanks. Com MS Raja Secretary General spoke in brief about the issues before the Conference. Com Gautam Pramanick in his presidential address briefly touched upon the various issues that confront the employees, the workers and the people at large and the need to form a vibrant, democratic platform to tackle and overcome those issues.


The Subject Committee of the Conference began at 10 am on 9th January 2007 with Com Gautam Pramanick, President in Chair. Comrade President then initiated the proceedings of the Conference. The Minutes of the 43rd Conference held at Mumbai in January 2004 was presented before the house. The house approved the minutes unanimously.


Secretary General moved the resolution on condolences and homage. The house observed two minutes silence.


President, then, asked Com M. S. Raja, Secretary General, to present the report on activities since the 43rd Conference held at Mumbai from 11th to 15th Jan. 2004. Secretary General presented the report on activities and requested the august house to enrich it through discussion.

Secretary General, with the permission of Chair, requested Comrade S.K. Vyas - who had to return to Delhi on the same day on some urgent work - to enlighten the house of the developments on various fronts. 

Comrade Vyas stated that the Govt. did not agree to set up VI CPC to revise the wage structure. The NDA Govt. told that the Fund of Govt. was so precarious that they could not concede the demand. The UPA Govt. also told that there was no need to set up another Pay Commission. Till date the UPA Govt. has not announce Interim Relief. We demanded Interim Relief because the Govt. delayed to set up CPC. If we are not united the Govt. cannot concede the demand of Interim Relief. The Govt. do not want that revised Pay Scales can not implement from 01.01.1906.

On the new pension scheme he stated that Govt. of India was issuing an ordinance against Pension payment and wished to introduce a bill in the name of the PRFDA Bill. The Govt. wants the existing employees to migrate into the New Pension Scheme. But the leaders of Staff Side are not united though the leaders of Confederation are determined to fight against the bill and if necessary they will call Indefinite Strike.

On the issue of downsizing, Com Vyas stated that the Govt. previously wanted to impose Geeta Krishnan Committee report. If the VI CPC also recommend, then we will fight vigorously against the policy of downsizing.

On the issue of implementing the Arbitration Awards the UPA Government do not take any decision to implement the award. We should take a decision to tackle the situation. JAC already organised demonstration and is ready to fight against the inordinate delay of UPA Government.

Com. President thanked Com. Vyas on behalf of the Conference & assured him that the Audit & Accounts Employees will stand in support of all the demands raised by Confederation.


Secretary General then presented the Report on activities since the 43rd Conference at Mumbai from 11th to 15th January 2004.


Resolution on Policy Programme was placed before the house by Com. Sreekumar.


Secretary General proposed formation of the following sub-committees:

A&E                       - Com V. Nageswara Rao - Convener 

                                  Com V Sreekumar       - Members

                                  Com Jagmohan Thakur     -    Member


Civil Audit             - Com Jagdish Panchal – Convener

                                   Com Varadarajan – Member

                                   Com AS Rawat    - Member


Commercial Audit -Com Sitaram Singha – Convener

                                    Com Udayakumar -Member

                                    Com CM Khedekar – Member


P&T Audit            – Com Ashok Kumar Sarma – Convener

                                   Com Anindya Mitra          - Member

                                     Com SM Dongarwar -     Member


Defence Audit        - Com KD Banerjee – Convener

                The house approved these proposals.


 Secretary General also proposed a credential committee with Com Sitaram Singha as Convener and Com VK Bhambhi and Com KC Mathai as members. The house approved the proposal.


Com. President invited the delegates to participate in the discussion on the report submitted by the Secretary General


Com. G.Rajagopal, General Secretary, Andhra Pradesh suggested that Report should be circulated before 15 days. He also said that the report is silent on occupation of Iraq and loss of lakhs of civilian lives there. He also stated that Auditlekha is distributed to all sections and all calls are implemented. Com Rajagopal reported that 4-day demonstration was a tremendous success through which we got some new activists. Memos were issued to 34 comrades for the demonstration and all have replied. Regular meetings are taking place with Accountant General, he reported. Com Rajagopal explained that before any programme they hold activists meeting and are in constant touch with members, general body meetings are held as and when required to enlighten the membership. Lectures by eminent personalities are also arranged periodically he stated.

Com. Sandip Roy, P&T Audit Association, Kolkata stated that the name of Com. Sujit Ghosh was not included in the report. He said that 40% of man days are diverted for performance audit. He enquired about whether any communication is there on three retired persons in the Central Executive Committee.

Com. Surendra Pradhan, Bhubaneswar commented that it is a good report and he endorse it. He stated that that their Association is still unrecognized and get no facilities nor any permission to hold meetings.

 Com. A K. Biswas, Accounts Cat.II, Association, Assam questioned as to how no agitational programme was given on the issue of cadre separation of Group B cadres in NE region. He reported about the move of the administration to outsource the work related to pension of teachers, PRI etc.

Com. Giridhar Barnawa, Chhattisgarh, Raipur said that he endorse the report totally. He stated that the office of AG Chhattisgarh is functioning from two rented buildings and there is a shortage 98 staff members. Association asked for room and other facilities and was asked to wind up the activities. Outsourcing functions are being done, Com Barnawa stated. He added that the organisation cannot be run only through circulars.

Com. V. Khaparde, Cat. II (A&E), Nagpur endorsed the report. He wanted the proper mobilisation of the executive committee first. He wanted that time bound promotion should be demanded.

 Com. S.Banerjee, Scientific Audit. Kolkata moved a resolution condemning assassination of Saddam Hussain. He questioned why no subcommittee for Scientific Audit. He submitted a note on the issue of grant of ACP to safaiwala.  


Com. C.C.Pillai, Working President, Confederation and Secretary General, National Federation of Postal Employees greeted the Conference In his speech he extended revolutionary among greeting to the 44th Conference. He stated that resistance of people is growing against the polices of the Government and more than 8 crore workers participated in the strike on 14th December 2006.

The Conference was also greeted by Com Deshraj Sharma, Dy Secretary General, NFPE & General Secretary, All India Postal Gr. D & Postmen Association and Com. P. Rajanayagam, Secretary General, All India Postal Accounts Employees on 9th Jan. 2007.


President then invited Com. T. Narayanan, Former President of All India Audit and Accounts Association to address the Conference. Com Narayanan stated that Audit bureaucracy changed their tactics while implementing CCS (RSA) Rules. Victimisation was done in Kerala. Govt. is now trying to curtail Audit and Accounts functions. He appealed to the Conference to analyse self critically and decide tactics and strategies accordingly.

At 1.30 pm lunch break was announced upto 3 pm

The post lunch session commenced at 3 pm and the discussion on the Report of Secretary General resumed.


Com. Sasidharan Audit & Accounts, Kerala stated that the report should have covered more in detail issues such as public services bill, 2006, right to strike and ratification of ILO conventions in this regard, 6 CPC's retrograde policies circulated through internet, arbitration awards, latest revision of Assistants pay scale, PFRDA bill, Interim Relief, ban on recruitment and Audit plan. He endorsed the report and wanted these issues to be included.

Com. A.K.Samaddar Defence Audit Kolkata endorsed the report and reported that the unit implemented all the programmes given by HQr, Confederation, JAC as well as COC, WB, though the Association is not recognized.

Com. Raj Kumar Roy, Accounts Cat. III Association, Assam endorsed the report. He stated that his unit always implemented all the calls. He wanted the Association to take more attention to the cause of Casual workers employed in the offices. He said under the leadership of Com GK Gohain and Com Bhawani Pada Bhattacharjee, the one strike on 29th Sept 2005 and 14 Dec 2006 were total success in Assam and NE region. He requested the house to adopt a resolution condemning the terrorist attacks in Assam.

Com. Rupak Mukherjee, Cat. III. E.Rly Audit Kolkata told that his unit endorses the report totally. He pointed out that there is no mention of the struggle launched by the unit. SG visited and advised us to go for one or two days strike on the issue of separation of cadres. After consultation with WB COC we went for sit-in-dharna. All were issued with memos and now every body stands censured and Association was derecognised. He requested that the activities of Camp, Kolkata should find a place in the report.

Com. Vir Singh, AGCR Delhi endorsed the report. Com Veer Singh stated that there should be mention of victimisations in the report. he also requested that a resolution be adopted by the Conference against the victimisation in various units.

Com. Asit Chowdhury, AG (A&E) West Bengal reported that 27 Gr D posts in West Bengal A&E office have been filled up. He further reported that all the Associations affiliated to All India Audit & Accounts Associations are working under the banner of Camp Kolkata and Camp Kolkata meets before every programme. He also thanked the host unit for the warm hospitality and fine arrangements.

Com. Noel Riphat, Punjab Civil Accounts Association stated that the Accountant General is saying that he will not permit any Association activities and is threatening Association leaders. Com Noel stated that PRI Audit is given to A&E office with no additional staff. He also wanted the organisation to take up the issue of filling up of vacancies as a priority item.

The session was adjourned at 4.30 pm for tea and thereafter a lecture by Dr Venkatesh Athreya on "Reforms & Working Class".

The lecture was followed by cultural programme.

The house re-assembled at 10.20 pm for the post dinner session.


Com. P.K. Chakraborty, SWTC Audit Cat. III Kolkata endorsed the report. He criticised the policy of globalization & disinvestment policy. He said there is a need for stiff resistance to PFRDA bill and we have to defeat the move to privatise the pension funds. Similarly the policies of CAG such as not filling up vacancies, reducing the quantum of Audit, diverting man power to Performance Audit at the cost of regularity and propriety audit also have to be fought against, Com Chakraborty said.

 Com. Hemant Srivastava, Accounts Gwalior endorsed the report. He stated that the unit failed to observe strikes though it made sustained effort through continuous and vigorous campaigns. He sought special attention of Hqr to organise the Gwalior unit.

Com. Pichaimany, Madras Civil Audit Cat. II, Chennai endorsed the report. He proposed that the Association take the issue of reforms in the Accounting sector and changing the accounting pattern to double entry system very seriously and oppose it. This change if permitted will lead to eventual outsourcing of government accounts. He wanted the channel of bilateral meeting be opened and proposed d programmes including strike against the present polices.

Com. Jagmohan Thakur Civil Accounts H.P. Shimla endorsing the report stated that proper education of membership will take us to new organizational heights. This would naturally lead to intensified agitational activities forcing the recalcitrant administration to come down and negotiate and settle the issues. It is our weakness that we are suffering. He said that our journal –Auditlekha - is weapon in our hands and it should be taken to every member. He demanded that the conference decide on higher form of agitational programmes on issues like filling up of vacancies, regularization of casual labours etc

Com. Dipak Bhattacharjee, Accounts Cat. III, Shillong stated that problem of cadre separation amongst three states of Meghalaya, Mizoram and Arunachal Pradesh was faced by the unit. Transfer of staff from Meghalaya to Arunachal and Mizoram created problems. He wanted that all India should take up the issue that no unwilling hand be transferred.

Com. S.K.Purohit, Audit, Bhopal endorsing the report complained that HQr did not have any contact with the unit. He stated that the strike was not organised because the news came late, but rally was taken out. The unit is facing acute manpower shortage and the present membership is only 55. He said that the Dy Accountant General is asking for money for postings. Special attention has to be given to units like Bhopal, he said.

Com. Partha Guha Cat. III E.Rly Audit Kolkata endorsed the report. The audit bureaucracy is doing its best in disturbing and obstructing trade union activities. The Administration de-recognised the Association for holding a dharna. We fought back with the help of All India Association and West Bengal COC. Each unit should indulge in self criticism on how we are performing and how the programmes are could motivate the membership and also how better we could do in future. Coming to Conference and complaining is of no use if we donot perform and discharge the duties assigned to us.

Com. Uma Shankar Singh, Civil Accounts Brotherhood, Allahabad informed that the cadre separation with Uttarakhand is a burning issue. He also stated that the unit is implementing all the calls including strike. He proposed a dharna before CAG's office.

Com. Anil Salvi, Audit CoC, Mumbai thanked the host unit. He congratulated the Secretary General for an exhaustive report and endorsed the report on behalf of all units of Mumbai.Com Salvi reported that all programmes are implemented and that too from the platform of Audit COC. All 9 units sit together and decide the programmes, he stated. It was reported by Com Salvi that on hand bill was brought out on PFRDA bill. He pointed out that the grant of higher pay scale to Assistants of CSS does not find mention in the report. Similarly there is not mention about departmental council meeting. He also enquired about the status of list of demands finalised at Thiruvananthapuram CWC meet. He demanded that atleast 15 days gap should be there between two programmes. As far as HQr management is concerned it would be better if an estimated expenditure statement is presented. He also enquired whether we left the demand for permanent wage review board. The issue of computation of financial criteria should be taken up seriously, said Com Salvi. Similarly, demand should be raised for enough posts in PRI audit.

Com. Barun Kr. Das, PDA (Central) Kolkata endorsed the report and wished a happy new year to all. He submitted a prepared note on behalf of the unit as he fell ill during the presentation.

Com. Srikrishna Sharma, Audit Cat. III, Jaipur thanked the host unit and endorsed the report. He said that every cadre is facing stagnation. The former Pr Accountant General, BR Mandal, was terrorising the office and all leading activists of Association were posted at field parties, majority of them at border areas. We have already submitted a note regarding diversion of direct recruitment quota to promotion quota. We should demand it atleast as a one time measure. It is quite a piquant situation with everybody being asked to work on computer. He also demanded that the Association should raise and demand that the appointment of CAG should be by the Estimate Committee of Parliament. It is good that All India Assn has taken up the issue of pay sale of stenos and PAs. He wondered what will happen when the watchdog itself/himself get corrupt. What will happen if group officers are corrupt; they are insulting the self-respect of employees, said Com Sharma.

Com. Asim Mitra, Commercial Audit, Kolkata endorsed the report. Com Mitra wanted that the issue of air travel for audit parties who conduct audit in the NE region be taken up All India Association. He pointed out that due to change of recruitment rules to vacancy based promotion of qualified Gr Ds are not taking place.

Com. N.R.Raju, Civil Audit Cat.III, Rajkot thanked the host unit. Endorsing the report, he reported that the unit implemented the all the calls given by All India Association. He also reported that the Executive Committee meetings are held regularly.

Com. Pradip Dasgupta, AG (LBA) Kolkata stated that critical analysis of programmes given and implemented should have been there in the report. He endorsed the report.

Com. V.S.Manmohan Krishna Accounts Cat. III, Bangalore thanked the host unit. He reported that the unit does implement all the programmes. The issue of SOG passed candidates be taken up on priority basis. He wanted the HQr to take up with Government that permission be granted to purchase liveries of Gr D other than of  NTC mills.

Com. Keshav Kapoor, Accounts Cat. III, Haryana endorsed the report. He also thanked the host unit. He stated that all those who refuse us our rights are our enemies.

Com. C.M.Dholaria, Accounts Cat. III, Ahmedabad stated that the unit has observed all programmes without fail. Filling up of vacant posts should be taken up vigorously, he said. He thanked the host unit.

Com. V.R.Meena, Audit Cat. III Ahmedabad endorsed the report. He said the unit is doing its best to implement all the calls, though the success rate is only partial. Vacancy position is creating havoc in the functioning of the office. The relation with administration in Ahmedabad has improved. Tour DA should be linked to DA, he demanded. There is no promotional prospects for staff car driver. He suggested that more time should be given to weaker units during unit visits.

Com. Rahul Ramteke, Accounts Cat. III, Nagpur endorsed the report.  He recorded deep appreciation of the arrangements made by the host unit and thanked them. He reported that the unit observed all the programmes. Auditlekha is distributed to all sections, he added. None is sent on deputation to PRI in Nagpur, he said. Office council meeting did take place. SOG 1996 batch is still waiting for promotion.


The post dinner session was concluded at 1 O' clock on 10th Jan 2009.


The house re-assembled at 10.30 am on 10th Jan 2009 with Com Gautam Pramanick, President in the Chair. President invited Com Bhawani Pada Bhattacharjee, former Secretary General and President to address the Subject Committee.


Com Bhattacharjee touched upon various issues that the employees confront at various levels and called upon the Conference to discuss threadbare and decide how to face the challenges more unitedly   


Com. Shailendra Tripathi, AG (A&E) Cat. II, Allahabad stated that problems of Audit & Accounts personnel is going on increasing. The all India Association did not do anything to enhance the pay scale of AAOs, he said. Cadre separation is a big problem, a burning one. The leadership should go to units, attend general body meetings and try to understand the problems of employees. He further demanded that the ACP should be made applicable to SOs and AAOs.

Com. R.Venkataraman, Audit, Chennai endorsed the report. He wanted addition of Kumbakonam school fire tragedy to be included in the obituary. He pointed out certain errors in the dates given in the report and wanted correction there-of. The issue of lack of transparency in the valuation of SOGE papers is causing lot of difficulty to candidates.  He demanded that we organisationally protest against nonfilling up of SC/ST backlogs. He proposed that this conference pass a resolution condemning the actions of AG(A&E), Kerala. We should pursue the demand for 4 advance increments on passing the departmental confirmatory examination, he said.

Com. Vinod Kumar Dubey Cat. II Allahabad demanded that the rates of DA be enhanced. He also said that the unruly behaviour of administration is to be fought back at any cost. Endorsing the report he said that the issues of SO/AAO be taken up in the right earnest.

Com. J.S.Tony, AG (A&E) Cat. II Haryana said that victimisation is taking place in their office also. Regularisation of adhoc SO is to be pursued meaningfully, he said. Also, the delays and obstructions in compassionate appointments may also be taken up.

Com. Manoj Srivastava, Audit Cat. III, Allahabad endorsed the report and stated that his unit is in the forefront of implementing all the programmes. He said the promotional prospects have been affected after bifurcation of offices. He also lamented that the SOGE results are one sided with more results in A&E offices.

Com. K. Udayakumar, Commercial Audit stated that change in recruitment rules hamper the promotional prospects.  With seniority has been dropped from the rules, the promotions to AO would only be on selection basis. This has to be opposed along with move to introduce exam for promotion to AO, said Com Udayakumar.  In the audit plan, party days are curtailed affecting the audit efficiency. In the name of performance audit, regularity audit is given up.

Com. K. Ramesh, Accounts Cat. III, Chennai endorsing the report per se stated that there should have been mention of office councils in  the report. He said that we should object to exam in every stage in EDP scales. If Income tax can get additional 3000 posts through struggle, why don't we go for a showdown on filling up of posts, he wanted to know. The administrative arrogance is on  the rise. It goes to the extend of denying permission for auditorium for the conference. He said that orders on DA, bonus etc should be sent by e-mail by HQr association. He commented that 5 day demonstration just before strike was a dampener. He wanted to know the logic behind deciding agitational programmes and he also questioned whether there is any consultation amongst the office-bearers. Com Ramesh insisted a commitment from every unit on remittance of HQr quota regularly, monthly basis by every unit. He wondered how the unit leadership expect the General to discharge the duties with empty stomach. One should not forget that Secretary General is having a family and so is the case with office Secretary.

                Com. M.R.Lalitha, A&E Cat. II, Bangalore thanked the host unit and endorsed the report. She complained that Accountant general adopts to corrupt practices for promotion to AO. She requested that the news paper allowance be taken up again with administration. The shortage of staff is affecting the efficient discharging of functions, said Com Lalitha.

Com. Manoharan, S.Rly Audit Cat II, Chennai demanded gazetted status for AAOs of Railways audit while on tour i.e. grant of metal pass and demanded that HQr takes up the matter with CAG.


President stated that as all the delegates who had given name to participate in the discussion has presented their views he is declaring the discussion on report of the Secretary General as over. The President stated that the Secretary General will sum up the discussion after other agenda items are taken up but before the item of elections are taken up.


President, there after, directed the Secretary General to submit audited accounts for the period 2003-04, 2004-05 and 2005-06.

Secretary General sought the permission of the house to present the audited accounts for the years 2003-04, 2004-05 and 2005-06 as Com S.S. Prabhakar. Finance Secretary is already retired. On being permitted by the house to present the audited accounts, the Secretary General moved the audited accounts for three years for approval. It was reported by Secretary General that Auditor has proposed reconciliation of accounts for the period 1.4.2003 to 31.3.2004 and upto 31.7.2004. The Secretary General accordingly proposed that the new National Executive may appoint a committee of two or three comrades to do the job. He also explained that the Suspense Accounts occurred at the time of taking over the charge from the then President of the Association. Com. A.S.Rawat, AGCR proposed to take a resolution so that 40% of the Subscription may be transferred to the Hqrs Accounts from the Units Accounts.

House adopted the Audited Accounts unanimously.


The house adjourned for lunch at 1.30pm and re-assembled at 4 pm.


Women's Convention held at AG's office L&R Club at 1.30 pm was inaugurated by Com Vasuki, General Secretary, AIDWA, Tamil Nadu State Committee. The Convention elected a Women's Committee with a Chairperson and Convener


Secretary General moved the amendments of the constitution which were placed for adoption stating that these amendments even if approved by the Conference shall become operative only after getting approval from CAG of India. 

The Amendments moved are:

Article 9 A – the phrase 'Central Executive       Committee' may be replaced by '     National Executive Committee'

     Article 9

A.      (i) Composition: It shall consist of 1 President, 3 Vice Presidents), 1 Secretary General, 3 Additional Secretaries General, 1 Finance Secretary and 12 Assistant Secretaries General with two posts Reserved for Chairperson and Convener, Women's Committee

House adopted the two amendments of the constitution unanimously subject to approval from CAG of India


 Secretary General proposed to the house to enhance the Hqrs Quota from Rs.2/- to Rs.4/- per member per month from 1.4.2007 to manage the financial crisis faced by the Headquarter. HE also proposed to recommend to units to raise the rate of subscription of the Unit to at least Rs.10/- per month.


President invited the delegates to give their views and comments on the proposal of Secretary General to revise the rate of subscription per primary member to Head Quarter.

In the discussion that followed following comrades contributed:

Com. Raj Kumar Roy, Accounts Cat. III Association proposed Rs.5/- per month per member as Hqrs. Quota.

Com. G.Rajagopal, AP proposed Rs.3/- per member per month as Hqrs. Quota.

Com. Asim Kr. Biswas, Assam proposed to clear Hqrs dues monthly.

Com. S.S. Barnawa, Chhattisgarh supports the Secretary General's proposal.

Com. Pradip Dasgupta, PrAG (Audit) WB Association and Com. Ramesh, Madras Civil Accounts Association endorsed the proposal.

Com. Manmohan Krishna of Accounts Cat. III Association, Bangalore & Com. Asit Chowdhury of AG (A&E) WB Association, Cat. III  endorsed the proposal, Commercial Cat. II A.G. Audit, proposed Rs.3/- as Hqrs Quota. Accounts Catg. II Haryana agreed with the proposal.

Com. Swapan Banerjee, Scientific Audit accepted the proposal Cat. III Nagpur agreed with the proposal.Com. Anil Salvi proposed Rs.5/- as H.Q. Quota. All the Mumbai Units agreed this proposal, Com. Keshav Kapoor agreed with the proposal, Com. Khaparde, Accounts Category II, Nagpur agreed with the proposal, Com. Audit, Kerala accepted the proposal. PDA (Central) Association, Cat.III Kolkata, Accounts Cat. III, Rajkot, Railway Audit, Secunderabad, Accounts Cat. II, Bangalore, P&T SWTC Audit, Cat. III, Commercial Audit Cat. III, Kolkata, E.Rly Audit Catg. II & III, Kolkata, A.G.(Audit) Delhi, Civil Accounts, Shillong,  AG (Audit) Rajasthan,(On behalf of all the Units of Rajasthan) P&T Audit, Kolkata, Defence Audit, Kolkata,  and Audit Cat. II, Allahabad seconded the proposal.

 House accepted the proposal unanimously by raising slogans.


Resolution on killing of innocent people of Assam was moved by Com G. K. Gohain was adopted unanimously.

Resolution on vacation of Victimisations in many offices was moved by Com V. Sreekumar. Another Resolution on the ongoing victimisation in Kerala was also moved by Com Sreekumar. The house adopted the resolutions unanimously. 


Com. S. Mohan, Secretary General, All India Accounts & Audit Officers Association addressed the Subject Committee and stated that Accounting & Auditing methodology were changed; Government take taxes from the people, so public accountability is necessary; Government spends 48 paisa to the employees but we can recover Rs.6.39 p. to every Rs.100/- ; but Government wants to reduce the expenditure towards the employees (Public Accountability Sectors);  Ghosh Committee recommends to change the Public Accountability System; Government now wants to change the accounting pattern i.e. Double Entry Book Keeping; Vouchers level accounting is now in dangers; Irani Committee's recommendation also invites dangers for us; Victimisation is now coming in different shape.; Many comrades are now taking VRS. He assured the subject committee that All India Accounts and Audit officers Association will join in the struggle with All India Audit & Accounts Association.


Com. President thanked Com. Mohan for his valuable speech.


Sub-Committee report of A&E-placed by Com. Nageswara Rao, House accepted the report.


Credential Committee Report was presented by Com KC Mathai –


No. of Units: - Category-II – Audit      - 15}

                          Category II    Accounts -13} Total 28 Units


                          Category III  Audit    -     28}

                          Category      Accounts - 19} Total 47 Units


Total Units participated in the 44th Conference – 75


No. of Delegates including members of National Executive Committee

Audit Category- II = 22, Audit Category-III= 56; Accounts Category-II=19, Accounts Category III-63

Total are 160.


No. of Observers

Audit Category II =8, Audit Category-III = 32, Accounts Category-II=1, Accounts Category-III=32,

Total Nos. 73.


Delegates + Observers: 160 + 73 = 233


Special Invitees: 6


Total attendance (delegates + observers + National Executive+Invitees = 233 + 6 = 239


The report of the credential Committee gave the break up of the delegates and observers & Invitees as below:


Age-wise attendance:-

 Age group of 25 to 35        = 15}

              "        36 to 45          = 92}.

              "       46 to 50           = 60}

                       51 to 60           = 66}

              "      60 to 70            = 04

              "      70 to 80         = 01

No of Conference Attended

1 time                      -107 persons

2 time                      -38  persons

3 times                    -35  persons

4 times                    -19  persons

5 times                    -18  persons

6 times                    - 7  persons

7 times                    - 2 persons

8 times                    - 2 persons

9 times                    - 1 persons

10 times                  - 3 persons

More than 11 times – 2 persons


House adopted the Credential Committee report


There after President called upon every sub-committee to present their reports. 


Sub-Committee Report of Audit  was placed by Com. J.Panchal- House adopted the report.

Sub-Committee Report of Rly Audit was  placed by Com. Partha Guha- House adopted the report.

Sub-Committee Report of Commercial Audit was placed by Com. Udaya Kumar- House adopted the report.

Sub-Committee Report of P&T Audit was placed by Com. A.K.Sarma- House adopted the report.

Sub-Committee Report of Defence Audit  was placed by Com. K.D.Banerjee –House adopted the report.

The meeting started at about 10.30 A.M. on 11.01.2007.


Com. President invited Com.K.A.Sundaram, former Assistant Secretary General of All India Audit & Accounts Association to address the house.

Com. K.A.Sundaram was felicitated by Com. Gautam Pramanick, President. Thereafter Com Sundaram spoke for few minutes reliving the experiences of the past and the challenges that were faced in those days. He concluded his speech the bureaucracy of IA&AD can be nasty at any time and the organisation has to be alive and alert to defeat the games of the bureaucracy.

At 8 pm, the President announced the adjournment of the house stating that it will reassemble on 11th January 2007 at 10 am.


The house re-assembled at 9.30 am on 11th Jan 2007.


Com. President welcomed Com. T.K.Rengarajan, State Secretary of CITU to address the house. He was felicitated by Com. Duraipandian.

Com. Rangarajan Greeted the Conference. Due to the continuous struggle the C.G.Employees got the benefits and you have the responsibility to preserve it, against through sustained struggles. We should understand that the Government appointed VI CPC to reduce the staff strength not to give benefits to the employees, he said.


Com. President invited Com. A.V.Joshi, Former President of Rajkot  & Com Srikrishna Sharma, General Secretary of Civil Audit Association, Jaipur  to the dais and requested Com. Secretary General to felicitate them. Secretary General spoke on the two comrades and said both of them would be retiring from service in a couple of months. 


Resolution on Recognition of Eastern Railway Audit was moved by Com. Duraipandian. The resolution was unanimously.

President invited the Secretary General to sum up discussion on Secretary General's report. 


Summing up the discussion on Secretary General's Report, Com MS Raja, Secretary General  stated that 44 delegates participated in the discussion, representing that many number of units out of 75 units attending this conference. Omissions are taken into account and a fresh copy will be circulated later on, stated the Secy General.  

We have already decided to file a case in CAT for the restoration of parity for the Stenographers. We are trying to negotiate with the C&AG to solve the problems of Stenographers.

He accepted the suggestion made by Com Rajagopal of Cat III, Hyderabad to circulate the report 15 days before the Conference. Secretary General assured the house before the next Conference it would be reality and also assured to practice it before the Working Committee. The problems of EDPs & the problems related thereon will be discussed in the Bilateral Meeting and the meeting of Departmental Council.  Similarly, the problems of Stenographers cadre would be taken up with CPC and with the departmental authorities, assured Secretary General.

Commenting on the call for programmes as well as on its implementation, Secretary general state that the idea of programmes is to go to the membership and educate them, mobilise them. Instead of looking at programmes an inevitable evil, we should go to the membership in a manner that would inspire one and all. A good campaign and mobilisation of membership itself would ensure settlement of many of the demands. All calls are decided by the National Executive Committee and hence there should be no doubt about the author of programmes, he said, unless it warranted by certain unforeseen circumstances. He assured the house that care would be given to give enough breathing time between two programmes. To ensure that sometimes we may have to re-schedule our programmes – already announced ones – to suit to Confederation and JAC programmes.


He hoped that the National Executive Committee that would be elected by this Conference would take note of the suggestions and aspirations of this house in the future functioning of the Association.


The Secretary General stated that the victimisations and threats of de-recognition can be fought by an organisation that is well disciplined and well organised. He appealed to one and all to function democratically and ensure the Association is kept vibrant, ready to face and repulse any onslaught. Secretary General concluded his 40 minute sum up speech with the request to all strengthen the democratic fabric of the Association, strengthen the organisation in all methods, including timely payment of HQr dues.


 After summing up of discussion by the Secretary General President placed the report and the Policy and Programme resolution for adoption.

President asked the delegates to raise the hands who are in favour of adoption of the Report and Resolution on Policy and Programme. The house raised their hands in unison.

President asked those against the adoption of the report and Resolution on Policy and Programme to raise their hands. None raised their hands.

President declared the Report and Resolution on Policy and Programme Resolution adopted unanimously.

 President announced that Com. Kiran Gohra, H.P Civil Accounts Association Shimla and Com. Prava Sarkar, Convenor, AG (A&E) West Bengal  Association, Category III Kolkata have been elected as Chairperson and Convener in the Women's Convention on 10th January  2007.


Secretary General informed that oral submission on the Memorandum submitted by All India Audit and Accounts Association as well as JAC to VI CPC will take place on 25.2.2007 at about 10 AM.


Secretary General proposed that the list of delegates submitted by the Credential Committee be accepted as Electoral College. The house agreed to the proposal by raising of  hands.

President declared that electoral college with 160 delegates as constituted.


 Secretary General proposed Com. Asit Chowdhury as Presiding Officer, Com. Madhubalan  & Com. Parameshwaran as Assistant Presiding Officers to conduct election  to the National Executive Committee. The house approved the proposal.

At 11 am President announced that the proceedings of the house stand adjourned till the election process is over and handed over the dais to the Presiding officer and Assistant Presiding Officers. 

                The election process was set in motion by the Election Officers appointed by the Conference

                The election officers called for objections, if any, to the Electoral College and with no objections forthcoming straight away announced the election schedule and called for nominations to the following posts;

                                President                                     -  1 post

                                Vice President                           -  2 posts

                                Secretary General                         - 1 post

                                Additional Secretary General    -  3 posts

                                Finance Secretary                                        -  1 post

                                Assistant Secretary General       -  6 posts

                                Convener, Women's committee  -  Com Prava Sarkar (elected by Women's Convention)

                The time for filing nomination was given upto 1 pm and the time to withdraw nominations upto 2pm.

                At 2 pm, when the time for withdrawal of nominations were closed, the election officers announced that the National Executive have been elected uncontested. It was declared that the following have been elected to the posts notified


                                President                                     -  Com M Duraipandian

                                Vice President                               -  Coms 1. GK Gohain

                                                                                                        2. Subhash Chandra Pandey

                                Secretary General                         -  Com M.S. Raja

                                Additional Secretary General    -   Coms 1. Sitaram Singha

                                                                                                        2. V. Nageswara Rao

                                                                                                        3.  V. Sreekumar

                                Finance Secretary                                        -   Com V.K. Bhambhi

                                Assistant Secretary General       -   Coms 1. A.S. Rawat

                                                                                                         2. K.C. Mathai

                                                                                                         3. Ashok Kumar Sarma

                                                                                                         4. Jagmohan Thakur

                                                                                                         5. K. Udayakumar

                                                                                                          6. Anindya Mitra

                                Convener, Women's Committee – Com  Prava Sarkar

The House welcomed the announcement with thunderous slogan shouting.


Outgoing President Com Gautam Pramanick invited the newly elected National Executive committee to the dais and was introduced to the house.


Comrade Gautam Pramanick spoke briefly and thanked every body for the co-operation during the last three years and in this Conference.  He declared the 44th Conference as closed. And invited everybody to the concluding session at 3 pm.


Com MS Raja thanked the chair and the host unit.


The Conference concluded at 2.45 pm on 11th January 2007.


The open session started at 3 pm. The Open Session was inaugurate by Com Basudev Acharya, MP and was addressed by Coms  NM Sundaram, President, All India Insurance Employees Association, Com AB Sen, former Secretary General, M Duraipandian, newly elected President, M.S. Raja, newly elected Secretary General and com Gautam Pramanick, outgoing President.

Com Pichaimany offered vote of thanks.



Annexure -4

Minutes of the Special Conference

Held at New Delhi (Gandhi Peace Foundation Hall)

On 16-17 October 2008


The special Conference of All India Audit & Accounts Association commenced on 16th October 2010 at New Delhi at 11am at Gandhi Peace Foundation Hall. Com M Duraipandian, President of the Association presided over the Conference.


Com KKN Kutty, Secretary General, Confederation of Central Government Employees and Workers inaugurated the conference. He in detail narrated the developments with regard to 6 CPC and the background on which the decision to go for indefinite strike has been taken.


Com MS Raja, Secretary General presented first item in the agenda ie ratification of the decision of the Confederation to go for an indefinite strike on 6 CPC related issues. He in detail placed before the house the discrepancies and the discriminations and the injustices that has been caused on account of 6 CPC recommendations. Secretary General presented before the house the proposal for the indefinite strike for ratification.


In the discussion that followed the following comrades participated. Coms: 1. R. Venkataraman, Audit 3, Chennai, 2. Udayan, Accounts 3, Chennai, 3. KC Panda Orissa Accounts Assn 4.  Adiseshaiah, Accounts 3 , Hyderabad 5. BV Harish, Accounts 3, Bangalore 6. NS Mule, Accounts 3, Nagpur 7. Sreenivasan, Accts Cat 2, Bangalore 8. Tapas Bose Accounts 3, WB 9. Somprakash, Audit 3, Delhi 10. Sudipta Mallick PDAC 3, Kolkata 11.   G Malakar 12. SK Kewate Accts 2, Nagpur 13. SP Mahapatra, Accts 2, Orissa 14. Premkumar Comml, Hyderabad 15. NG Satpathi, Puri 16. Kallol Sinha, Audit 3 Kolkata 17 Chittaranjan Sharma, Accts 2, Shimla 18 RK Kohade Accts 3, Raipur 19. Com VS Jaitha, Kerala 20 Dharam Pal Accts 3 Shimla, 21 Hemant Shrivastav Gwalior Accounts Assn 22 VK Dubey 23 Nitin Ghatkamble, Comml 3, Mumbai 24 Uma Shankar Singh, Accts 3, Allahabad, 25 Manoj Kumar Shrivastav. Audit 3 Allahabad 26 Anil Salvi Accts 3, Mumbai 27 Pankaj Kr Shrivastav Accts 2 Allahabad 28 Shamsher Singh 29 Noel Riphat Accts 2 Punjab 30 NA Chavan, Audit 3 Mumbai 31 Sucheta Godbole Comml Audit 3 Mumbai and 32 CM Dholaria, Accts 3, Ahmedabad.


The subject committee was addressed by Com SV Deshpande, President, All India Audit & Accounts Association.


Com President invited Com SK Vyas to address the subject committee.


Com Vyas spoke in detail on each of the item in the charter of demands and exhorted the house to unanimously decide to go for indefinite strike and plunge into mobilisation.


MS Raja, Secretary General summed up the discussion touching upon the comments offered by various units. He concluded saying that though per se no unit has objected to the decision on indefinite strike, apprehensions have been  expressed about various situations that we may have to confront at the time of actual action and also during mobilisation and hence proposed that the house may ratify the decision  to go for indefinite strike on consensus.


The house approved the proposal of the Secretary General and ratified the decision to go for indefinites strike.


Thereafter, President invited Secretary General to introduce the item No 2 in the agenda ie the draft constitution for the proposed trust and adoption of the same and approval for registration  of a trust.


Secretary General placing the item of agenda for discussion stated that the draft constitution is already distributed. He gave a brief background leading to this proposal for formation of a trust that could hold both the buildings that were purchases by the Association in different individuals' names.


In the discussion  that ensued, Coms Jagdish Panchal (Jaipur), Manmohan (Bangalore), Adiseshaiah (Hyderabad), Subboroyan (Chennai), Udayan (Chennai) and R Venkataraman made certain  suggestions.


Thereafter President sought approval for the constitution and also permission  for registration  of Trust.


The house unanimously approved the Constitution of the proposed Trust and authorised the National Executive to register the Trust at the ealiest.


The house adjourned for the day at 7.45 pm.


The session resumed on 17th October 2008 at 10 am with Com M Duraipandian in Chair.


Secretary General moved the agenda item on Departmental Front and presented the item briefly.


In the discussion that followed the following comrades participated


1.        Jagdish Panchal, Audit 2, Jaipur 2. Pankaj Shrivastav Act 2 UP, 3. BV Hareesh, Accts 3 Bangalore 4. S Mullick, PDAC, 3, Kolkata 5. J Sreenivasan Accts 2 Bangalore 6 Adiseshaiah Hyderabad 7 TB Samaddar Accts 3 WB 8 Veer Singh Audit 3, Delhi 9 KC Panda, OAA 10 James Chennai 11 Uma Shankar Singh Accts 3 UP 12 R Venkataraman Audit Chennai 13 VS Jaitha, Kerala14 SP Mahapatra, Accts 2 Orissa 15 Vinod Kumar Dubey Aud 2, UP 16 Udayan Chennai  17 Pramod Mishra audit 3, UP 18 Kallol Sinha, PAG (Aud)3, WB, 19 Anil Salvi Accounts 3 Mumbai 20 Subboroyan Aud 2 Chennai 21 JS Nair Accts 2 Raipur 22Chittaranjan Sharma, Accts 2 Shimla 23 Nitin Ghatkamble Comml 3 Mumbai 24 Ramaswamy P&T Aud II, Bangalore 25 SK Kewate Accts 2 Nagpur 26 Hemant Shrivastav Gwalior Accounts 27 PN Wanjare, Accts 3, Nagpur and 28 Dharam Pal Accts 3, Shimla


Com MS Raja Secretary General, Summed the discussion and accepted some of the proposals that came up during discussion and presented a corrected charter of demands for adoption.


The house adopted the charter of demands unanimously.


The following resolutions were moved in the Special conference


  1. On the theme paper circulated the Accountants General's conference
  2. On closure of Resident audit parties
  3. On denial of special casual leave
  4. On the attempt to dismantle P&T audit.


The house adopted the resolutions unanimously


The Special Conference concluded at 4.30 pm on 17th October 2008 with vote of thanks.






Note seeking Improvements & Modifications in the Report of VI CPC concerning Audit & Accounts cadres




                In Para 7.56.5 the SCPC has observed as under:

                "… however their (Sr Auditors/Sr. Accountants) was subsequently revised to 5500-9000 by the Government in a separate and related development arising out of implementation of recommendations of Fifth CPC. The genesis of this upgradation was that the Fifth CPC upgraded pay scales of some Ministerial categories in the Railways."


                Further, in Para 7.56.8 the Commission has written that "It is therefore observed that the Government has never conceded the principle of parity between Assistants of CSS and the Senior Auditors/Accountants in various organised Account Department including IA&AD."


                The above observations are not based on facts for the reasons stated below:


1.        The Government granted pay scale at with the Assistants of CSS to the Senior Auditors with effect from 1.3.1984 (In this connection we enclosed a copy of Deptt. of Expr. letter No DO No 11/141/1/78-EG-I Date September 21, 1983)

2.        The 4th CPC had recommended same pay scale to the Assistants of CSS and the Senior Auditors/Accountants and Accounts Assistants of Railways and the same was accepted by the Government.

3.        The argument that the parity was granted with other categories of Railways is not an established fact that could be verified from the confidential letter issued to the IA&AD and other Accounts Departments in December 2002 asking for information about the additional expenditure likely to be involved if higher pay scale at par with the Assistants is granted to Senior Auditors & Senior Accountants and Accounts Assistants of Railways, maintaining vertical relativity upto the posts of AAOs.


The fact is that Audit & Accounts cadres have been traditionally grouped as a separate entity though spread over to different Ministries, Departments and IA&AD.  For example, at the time of restructuring of pay scales in the Indian Railways the Accounts cadres of Railways were not included as any change in the pay scale of Accounts cadres of Railways would have affected the parity in pay scales of similarly placed Audit and Accounts cadres of IA&AD and other organised Accounts.


Also, the restructuring of cadres in IA&AD that took place in 1984 as a result of an agreement reached between Group of Ministers headed by Shri Pranab Mukherjee, Finance Minister and All India Audit & Accounts Association was extended to Railway Accounts, Civil Accounts, Postal Accounts, Defence Accounts and Telecom Accounts by the 4th CPC.


    The above agreement granted Assistants' Pay Scale of 425-800 to 80% of Auditors (Sr Auditors) with effect from 1.3.1984. This also resulted in the restructuring of Section Officer's cadre with 80% of the cadre being granted designated as Assistant Audit officer with higher pay scale.  The Railway's cadres like Head Clerk; Senior Clerks etc were never considered as comparable to Audit & Accounts Cadre. These cadres were not granted any higher pay scale by 4th CPC which consciously extended the pay scale granted to Auditors and Section officers in Audit to Accountants and Section Officers in Accounts wing in IA&AD as well as Organised Accounts.


The up-gradation of Pay Scale of Auditors and Accountants were demanded by the Audit and Accounts Organisations because the Fifth Central Pay Commission had placed the UDCs in the Railways in the Scale of Rs.4500-7000 on the analogy that 33% of the cadre was being directly recruited with minimum qualification of graduate and it was termed as "Unique'. The percentage of direct recruits in Auditors cadre of IA&AD was 50% of posts with minimum qualification of Graduate and in other Accounting sector it was 80%.


The Third Central Pay Commission had mentioned in page 9 of the Report that for determination of pay scale they considered the duties and responsibilities of various posts under the government. The Administrative Reforms Commission supplied the information about the duties and responsibilities of various cadres of Central Government Ministries and Departments. However, instead of replying on the report of the ARC, the Commission engaged Administrative Staff College, Hyderabad, a specialist body, for evaluation of job. The Administrative Staff College had in their job evaluation report gave 556 points of rating of the Assistants of CSS and 563 points to the Auditors. Therefore, the duties and responsibilities discharged by the Auditors/Accountants were adjudged as of higher nature than that of Assistants of CSS.


                The Parity in pay scale of Senior Auditors/ Senior Accountants and Accounts Assistants of Railway Accounts with that of Assistants of CSS was recommended by the Fourth Central Pay Commission and was accepted by the government by placing the cadres ibid in pay scale of Rs.1400-2600. This parity was disturbed by an order of the government dated 31st July 1990 granting upgraded pay scale of Rs.1640-2900 with retrospective effect from 1.1.1986 to Assistants.


                The Railway Federations remitted the demand for restoration of parity in the JCM (NC) that culminated into grant of Award by the Central Board of Arbitration in August 2004 upholding the claims of the Staff Side. This has been admitted by the SCPC in Para 7.56.7.





                It has been stated in Para 2.2.19 (VII) by the 6 Central Pay Commission that the Pay Scales 5000-8000, 5500-9000, 6500-6900 and 6500-10500 have been merged. It has also been further stated that this merger has been done by extending the existing minimum prescribed for the highest pay scales with which the other scales one being merged. Accordingly in this case the existing minimum of the highest pay scale (6500-10500) is 6500. As such the pay Band should be 1.74 of 6500 i.e. 11310 and not 8700 which has been indicated in Para 2.2.18. (Page 43 of VI CPC Report). We, therefore submit that the Pay Band for PB 2 starting with S-9 should be 11310 – 34800 with the grade pay of 4200.





                Since 7500-12000 (S-14) has been recommended for the Post of Section Officer vide Para 7.56.9 which is a distinct grade having the grade pay of 4800, its pay Band will have to be 1.74 of 7500 i.e. 13050.


                Eighty percent of Post of Section Officer is Assistant Audit/Accounts Officers having in the higher pay scale as a result of restructuring in cadre of IA&AD. The VI CPC has recommended that these posts may be merged with the post of Section Officer but with the grade pay of the next higher pay scale, ie 7500-12000. We demand that AAO may be assigned S-15 pay scale i.e. 8000-13500. Since S-16 and S-17 have been merged with S-15 by the VI CPC and as per their recommendation the Pay Band should be 1.74 of the minimum of the highest pay scale which is 9000, i.e. 15,600. We therefore submit that the above pay scale, that is S-15, may be kept in PB 2 but with the suggested pay band of 15,600.





The VI CPC in 7.56.9 has observed that the post of Senior Audit/Accounts Officer constitutes a feeder cadre for induction to IA&AS which is not the case. A Section Officer and or AAO with 10 years of service become eligible for induction into IA&AS, along with AO/Sr.AOs. Further the VI CPC have stated that the entry grade for IA&AS is presently 8000-13500 which is identical to the post of Senior AOs and that upgrading their pay scale will place them in a higher level than the entry grade of IA&AS which is a promotion post. This is also not a fact. A SAO who was in the identical pay scale of entry grade of IA&AS on his induction was being placed in the higher grade of 10000-15200 and therefore 8000-13500 was not a promotion post for him/her.


                Therefore we submit that as a consequence of upgradation in the pay scales of Sr. Auditors/Sr. Accountants and that of SO/AAO, the pay scales to be assigned to AO/Sr.AOs should be the next higher pay scale Viz S-19 and S-21 of PB 3.




                The SCPC in Para 3.1.14 has recommended that the cadre of Private Secretaries who are presently in the pay scale of 6500-10500 be placed in PB 2 with grade pay of 4200. The Private Secretaries in IA&AD had always been drawing a pay scale that is above, and in the recent past at par, with Section Officers. It is therefore proposed that the Private Secretaries may please be placed in PB 2 with a grade pay of 4800.


                In the end we may submit that issues relating to minimum wage, rate of increment, the minimum benefit on promotion including ACP are being discussed with the Government in the forum of Standing Committee of the National Council JCM. The decisions taken on those common issues will have to be applied appropriately in respect of pay scales in IA&AD cadres.


                We submit that the above proposals given by us may be discussed with us at the level of Dy. Comptroller & Auditor General and if necessary at the level of Comptroller & Auditor General of India. Final proposals may be sent by the Department to the Government after the above discussions.




Given below is a proposal by CAG administration

on Revamping of SOG Examination


Revamp of SOG Examination

Meeting with All India Associations


Issue 1

Performance of candidates


Overall Results

*The pass percentage for SOGE Part I 2009 Examination was 21.35 percent (as compared to 19.42 percent in 2008) and 24.36 percent for SOGE Part II Examination 2009 (as compared to 15.46 percent in 2008). Although there are improvements in both parts as far as overall result is concerned both the pass percentage in absolute terms continue to be low.


Result in respect of DRSOs

*As regards DRSOs, the trends are not encouraging. Out of 517 DRSO candidates, 174 candidates (33.65 percent) could pass the SOG Part I examination in 2009. Out of 276 candidates, 146 candidates (52.89 percent) could pass the SOG Part II Examination in 2009.


Paper wise analysis of performance

Candidates are not doing well in paper on "Financial Accounting with elementary costing" (SOG-3) over past three years. Pass percentage was only 24.45 percent during 2009 while it was 8.79 percent during 2008 examination.


Paper wise analysis of performance

In case of papers SOE-4 and SOE-5 (concerning Service Regulations), pass percentage is around 50 percent over past three years.


Paper wise analysis of performance

Pass percentage in this Part I paper (for Civil Audit and Accounts branch) has been less than 40 percent except in 2007.


Paper wise analysis of performance

46% could pass PWD (Theory and Practical) papers in 2009. In papers SOE-7 (Public Works Accounts – Theory), pass percentage is only 29.28 percent.


Paper wise analysis of performance

This year, NIL pass percentage was recorded in the paper SOE-9 on Accountancy.


Paper wise analysis of performance

For paper on Government Audit (SOE-II), pass percentage was only 51.62 percent for the 2009 examination.


These papers are the mainstream papers which test proficiency and skills in audit areas directly relatable to the audit functions of IA&AD.


Likely Reasons

*This may be because of a number of non serious candidates appearing year after year.

* Quality of training

*Quality of faculty




*Accountants General would facilitate coaching/training of SOGE candidates and motivating them for taking the examination seriously. AsG would be requested to make available at least one expert for each paper for the guidance of the candidates.

*A two week duty leave would be granted to all candidates on two occasions in their career for preparing for the SOGE.

*Syllabus of the examination would be subjected to scrutiny based on relevance and standard.



Issue 2

Analysis about number of attempts


Rule Position

*There was a limit on the number of chances (upto six) that were available to candidates for appearing in Part I of the examination. But there was another rule that allowed unlimited number of chances if a candidates secured more than 30 percent marks in Part I in any of the two preceding attempts despite failing. Due to this, there are practically unlimited number of chances available to most of the candidates.


*There was no limit on the number of chances available to candidates to pass Part II of the examination and a candidate could appear in Part II if he had cleared all papers of Part I except one.


Status (Issue 2)

*About 61.84 percent of successful departmental candidates (excludes DRSOs) of 2008 Part I SOG Examination could clear it in their fourth or a subsequent attempt. About 12.40 percent of successful candidates of that examination could clear the examination while availing an eighth or a subsequent attempt.


*About 64.86 percent of successful departmental candidates (excludes DRSOs) of 2009 Part I SOG Examination could clear it in their fourth or a subsequent attempt. About 10.14 percent of successful candidates of that examination could clear the examination while availing an eighth or a subsequent attempt.


*Interestingly, out of 769 departmental candidates (DRSOs not included) who failed in Part I SOG Examination of the year 2009, 98 (12.74%) remained unsuccessful even after availing their 10th or more number of chances. Fifteen unsuccessful candidates were trying for a fifteenth time or even further. Two unsuccessful candidates availed their 22nd chance and one candidate availed his 24th chance in Part I; though unsuccessfully.



*Number of chances available to both Part I as well as Part II* candidates would be limited to six unconditionally.


(*Part I, Part II, SOGE – all these are current terminology and are likely to change).


Issue 3

Restraining non serious candidates


Present Status (Issue 3)

*In the current system, about half the candidates who apply for SOGE do not appear. They either absent themselves on the day of examination or withdraw at the last moment (without forfeiture of chance) which is being routinely allowed by all the HODs. We printed 28564 question paper for SOGE 2009, but only 15447 answer scripts were finally received in Exam wing. That means that nearly 46 percent candidates who intended to appear did not appear finally.



*Enrollment for the examination would be treated as an appearance irrespective of whether or not the candidate has actually sat in the examination and attempted a paper. Practice of allowing exemptions (withdrawals) would be stopped except in very rare cases duly supported by strong grounds such as medical emergency etc. and verified by the Accountant General.


Issue 4

Criterion for passing


*Since the combination of criterion of passing (40%), requirement of aggregate (45%) and criterion for exemption (50%) is confusing and often leads to misinterpretation, we may change the provision of MSO (Admn) hence forthwith stating that candidate should get 50% marks (which can be a scaled score in case of objective type question paper mode) or more for passing and also for exemption from re-appearance in that subject. The need is for simplifying the eligibility criterion for passing.


*Exemption will be allowed in all papers that the candidate has passed in any attempt irrespective of the percentage of marks obtained by him/her. This would mean that the benchmark for passing the paper and securing exemption may be common in subsequent examinations.


Other decisions


*Transform SOGE from subjective mode of examination to objective mode of examination.


*Reduce the number of papers (Matter under serious review at Headquarters and likely to be finalized soon.)