Saturday, June 21, 2014

CIRCULAR - 15/2014

15/1089-90, VASUNDHARA, VASUNDHARA (P.O.), Dt. GHAZIABAD (U.P), PIN-201012
Reference: AIA/Circular-15/2014                                                          Dated: 19th June 2014

Unit Secretaries,
Members & Spl. Invitees – NE &
Members of Women’s Committee

Dear Comrades,

The Department had, in 2012, made certain proposals on cadre restructuring in IA&AD with no benefit accruing to the personnel. The CWC of the Association that met at New Delhi on 27-28 July 2012 held a detailed discussion over the proposals. On the basis of the discussions and the decisions of the CWC meeting, the HQr Association gave a detailed response to the proposals from the Administration. (vide our letter AIA/B1/50/2012 date 8th August 2012 – the letter was posted in our blog).


The proposals on cadre-restructuring that we submitted were in response to a presentation by the administration and as a result, not a focused one. Our attempts to have detailed discussions on those proposals with DAI were always stonewalled.

The JAC have decided to seek a new pay structure for audit & accounts cadres in its memorandum with 7th CPC.

We have, therefore, submitted a detailed note to CAG on the cadre restructuring in IA&AD based on the decisions taken by the CWC meeting of 2012 and the decisions of the JAC. We have also requested that the department also take a supportive stand with the 7th CPC.

The salient features of the cadre restructuring proposals are:

1. MTS                         - PB1, GP 1800 – (100% promotional avenue as DEO i.e.  Audit   Assistant)

                        2. DEO (Audit Asstt) - PB1, GP2400 – (Promotion as Auditor/ Accountant     i.e.  Auditor)

3. Auditor/Accountant - PB2, GP 4200 (75 % Direct Recruitment of Graduates,
                            i.e. Auditor (20 %)           rest on promotion from Audit Assistant

4. SA (ie Sr Ar/Acctt)     - PB2, GP 4600-100% promotion from Auditor
                                  (80%)                   (i.e. Auditor/Accountant)

5. SA, Grade II               - PB2, GP 4800 on completion of 4 years in SA Gr I
6. AAO, Grade I             - PB2 GP 5400 (DR-20%, SAS-60%, Promotion-20%)

7. AAO, Grade II          - PB3, GP 5400 on completion of 4 years in AAO Gr I
8. AO  (20%)                 - PB3, GP 6600

9. SAO (80%)                - PB3, GP 7600

These proposals reflect the decisions of the CWC meetings and the aspirations of the membership as seen by the demands raised by the Units in the 46th Conference.

Copy of the detailed proposals for cadre restructuring in IA&AD) is attached to this Circular.

Draft memorandum finalised by the JAC as well as by our Association for submission to 7 CPC would be e-mailed to each Unit days before the CWC meeting on 18-19 July 2014 at New Delhi.

With greetings,
Yours fraternally

Secretary General

Note on Restructuring of IA&AD and Audit/Accounts cadres


30 years have gone since the restructuring of cadres – upto Gr B – was done in IA&AD. The cadre structure as well as the pay structure that was implemented with effect from 1.3.1984 in Audit and 1.4.1987 in A&E wings is still continuing.

Though the restructuring was effected only in two cadres viz. Auditors and Section officers all other cadres  per force had to exercise option to be in the parent office (ie A&E Office) or in the newly created office – as far as the offices of Accountants General were concerned. In the separate audit offices it was a straight jacket affair.

80% of the posts in the cadre of Auditor (330-560) was functionally upgraded and granted the pay scale of 425-800, at par with Assistants in CSS and was designated as Senior Auditor. The cadre Section Officer (500-900) was similarly restructured into Section officer (20%) and Assistant Audit Officer (80%) with pay of 650-1040 (Gazetted). The higher, functional scales were available only in the newly created offices of Accountants General (Audit) and all separate audit offices. The pay scale in the offices of Accountants General (A&E) continued at 330-560 for (newly designated) Accountants with 20% post in Selection Grade of Rs. 425-700 and 500-900 for Section Officers.

The Fourth CPC recommended the same pay scale for Senior Auditors and Assistants in CSS ie 1400-2600 on the basis of merits. It further recommended restoration of the ‘broad parity that existed between audit and accounts’. Govt of India accepted this recommendation wide OM dated 12th June 1987 extended the same pay scale for Accounts staff (of IA&AD and organised Accounts) with effect from ie 1400-2600 for Senior Accountants (80%) and 1640-2900 for Assistant Accounts Officers.

The main thrust of the restructuring of cadres of 1984 was that it gave a much sought after upgradation of pay scale as well as a movement to the cadres which otherwise were stagnating at the entry stage itself.

Even today, the same pattern is continued in IA&AD. Though the pay scale of Assistants is continuously being raised each time after the audit and accounts staff attains parity is a pernicious act that demoralises the entirety of IA&AD personnel.   The auditor/accountant onwards expect that the cadre restructuring would address one of basic issues i.e. parity with Assistants in CSS (maintaining vertical relativity) along with opening up chances for further career advancements. 

It has to be pointed out that Sixth Pay Commission’s recommendations have not been fully implemented. If implemented Auditors & Accountants (Pre-revised Pay Scale 4500-7000) should have been in PB-2 with Grade Pay of Rs.4200 & Senior Auditors/Sr. Accountant in PB-2 with Grade Pay of Rs 4600 as because the Government had granted PB2 with Grade Pay of Rs.4600 to Assistants of Central Secretariat – parity with which had been recommended by the VI Central Pay Commission. The post of AAO should have been merged with the post of AO in PB-2 with Grade Pay of Rs.5400/-. Taking into account the assignment of PB-3 with Grade Pay of Rs.5400 to the Divisional Accountant Officer, the AO should have been placed in PB-3 Grade Pay 5400.

Our Proposals

I.    The field formations of IA&AD should also have the same structure as available at HQr office – with senior most PAG/DGA being in charge of administration – other PAG/DGA/AG/PDA being heads of functional wings. Also, future recruitments and promotions to AAO and AO will have to be in a single/common cadre. This will allow man power flexibility and equal promotional avenues to personnel of all cadres. This will also take care of the sense of being deprived of any promotional avenues that are prevailing in wings like A&E etc. and ensure that there will be no wastage of man power in one wing while there is acute shortage in other wing(s). 

II.            The VI Central Pay Commission has conceded parity in Pay Scales between Secretariat & Other Offices only upto the level of Assistants. The reasons for not conceding parity at higher level are quite arbitrary & untested. The time has come when there should be parity in Pay Scales in all Government administrative Offices whether Secretariat proper or otherwise called offices outside Secretariat.

III.           Those recruited as Auditor/Accountant are bereft of promotional avenues, unless they qualify in the SAS examinations. The personnel in A&E offices are having no avenues for upward movement except that of Sr Accountant as SAS examination is stopped in almost all offices except for SC/ST personnel.   It is therefore necessary that the cadre of Auditor/Accountant is restructured further so as to give promotional avenues to them.

          The following cadre/pay structure for personnel of IA&AD is proposed:

1. MTS                        -PB1, GP 1800 – (100% promotional avenue as DEO i.e.  Audit   Assistant)

                                2. DEO (Audit Asstt) -PB1, GP2400 – (Promotion as Auditor/ Accountant     i.e.  Auditor)

3. Auditor/Accountant -PB2, GP 4200 (75 % Direct Recruitment
                                    i.e. Auditor (20 %)     rest on promotion from Audit Assistant

4. SA (ie Sr Ar/Acctt)         -PB2, GP 4600-100% promotion from Auditor
                                  (80%)                   (i.e. Auditor/Accountant)

5. SA, Grade II                        -PB2, GP 4800 on completion of 4 years in SA Gr I
6. AAO, Grade I   -PB2 GP 5400 (DR-20%, SAS-60%, Promotion-20%)

7. AAO, Grade II          -PB3, GP 5400 on completion of 4 years in AAO Gr I
8. AO     (20%)               -PB3, GP 6600

9. SAO (80%)                       -PB3, GP 7600

III. This Association vide its letter AIA/B1/50/2012 date 8th August 2012 had conveyed the following:

i) There should not be any direct recruitment at SA level.

As of now IA&AD is having direct recruitment of graduates to the level of 75 % in Audit and graduate intake to the tune of 67 % in A&E wings. What is required is streamlining it in the restructured, composite office with 75% in the cadre of Auditor (/Accountant) being Direct Recruit Graduates.  

ii) There should be no formation of separate non IA&AS cadre in Gr A and the directly recruited SAS hands may not be treated as separate all India cadre. Instead, the percentage of induction into IA&AS (from SAO) should be increased to 50%. We should not introduce a system where there will be more divisions and more frustrations amongst the personnel in IA&AD.

In the agenda meeting with DAI on 02.04.2013, it was assured that no final view had been taken over these proposals and it would be further discussed with the recognised Federations. No such discussion was held and every time we were assured that without consultation with Staff Side no forward movement of these proposals is planned.

The proposals to have direct recruitment in SA cadre would lead to undoing of the restructuring of cadres in IA&AD in 1984 while nothing is offered in turn.

The administration has, still, gone ahead with the proposals, ignoring the views of the stake holders, which are detrimental to interests of the Audit & Accounts cadres.

The CAG of India is requested that these cadre restructuring proposals may kindly be positively implemented so that the personnel of IA&AD get befitting pay scales from the 7 CPC.

7th CPC – approach and demands

The attainment of total parity for SA and upwards with Assistants of CSS and upward upto Under Secretary should be the approach.

i) Para 7.56.10 read with para 3.1.14 (and 3.8.2) recommends the merger of the scales of pay from 4500-7000 to 6500-10500 placing them at PB2, Grade Pay 4200. This has been denied to the Audit & Accounts cadres. Moreover, the Audit & Accounts cadres have 67% and more direct Recruitment of Graduates.

ii) A comparative statement on the pay structures available in the IA&AD and CSS are given below.

Recommendations/ Decisions
S.O in C.S.S
4th CPC
Govt. in July 1990
5th CPC
6500-10500 &
8000-13500 (on completion of 4 years)
Govt. in Feb 2003
7450- 11500
Govt. in Sept 2006
6th CPC
(PB2, 4200)
6500-10500 (PB2, 4200)
7500-12000 (PB2, 4800)
(PB2, 4800)
(PB2, 4800) & 5400 on completion of  4 years
Govt. in 2009
PB2 4600
PB3 5400
The Auditor/Accountant – more than 67 % Graduates - have to pass a departmental Confirmatory examination on completion of 1 year failing which he/she is liable to be demoted and appointed as fresh LDC. They are promoted as SA on completion of 3 years as Auditor/Accountant and passing of the confirmatory examination. This definitely put the SA above the Assistant in CSS. Hence the proposal for same pay for SA Gr I and Assistants of CSS and higher pay for SA Gr II. The job evaluation done by Administrative Staff College, Hyderabad at the instance of III CPC places Auditor on a higher pedestal than the Assistants of Central Secretariat.

The AAO in IA&AD has an element of direct recruitment where as the Section Officer of CSS is a promotee from Assistant – 50% through seniority and 50% through LDCE. The Auditor/Accountant or SA has to negotiate one of the toughest departmental examinations to become AAO. The AAO in IA &AD is thus above the SO of the CSS while it is treated as inferior. Minimum what is expected is grant of same pay with SO of CCS at maximum while a higher pay at entry level.

It is requested that the Department may strongly take up the above proposals with 7 CPC and ensure that justice is done to personnel of IA&AD.