15/1089-90,
VASUNDHARA, VASUNDHARA (P.O.), Dt. GHAZIABAD (U.P), PIN-201012
Website: www.auditflag.blogspot.com
Reference: AIA/Circular-02/2018 Dated:
26th January 2018
To
Unit
Secretaries,
Members
& Spl. Invitees – NE &
Members of
Women’s Committee
Dear
Comrades,
Cadre Restructuring in IA&AD
As stated in Circular 01, the CAG
administration has asked us to submit our proposals on various aspects on the
restructuring of cadres in IA&AD.
We do firmly believe that the
standing instructions of DOPT in this regard are to be honoured. This was
conveyed to PD Staff when a delegation comprising of Com Tapas Bose
(President), V Sreekumar & Anilkumar (Additional Secretaries General), K.
Ramesh (Finance Secretary) and Basheer Ahmed (General Secretary, Madras Civil
Accounts Association) in addition to the Secretary General.
We were informed that the Committee
on cadre restructuring is formed with Shri V. Kurien, DG, Commercial (HQrs) as
Chairman and PD(P), PD (S), AG (Audit) UK (Uttarakhand) as members, amongst
others. He informed co-opting staff side members, if the DOPT instructions are
as such, can be considered.
But he requested us to expedite the
submissions so that report could be finalised at the earliest.
After discussing amongst those
present in the meeting and also with Com. OS Sudhakaran, Secretary General, All
India Audit & Accounts Officers Association (who was in New Delhi) and consulting
available NE members over phone, it has been decided to co-operate with the
committee without preconditions as delay would ultimately be against the
interest of our own members.
The draft proposals (that were to be
first discussed by the Committee set up for it on 17th Feb) are sent
here-with (only soft copy). All the Units are requested to circulate it amongst
the membership, invite suggestions/comments and communicate the same through
e-mail to HQr by 2nd February 2018.
Members can also submit their views
directly individually or collectively to Secretary General through email.
An emergency meeting of the National
Executive Committee has been convened at Chennai on 4th February
2018 along with the Committee that has been formed to discuss and finalise our
proposals on restructuring of cadres in IA&AD.
All the Units, without fail, may
send their comments through email by 2nd February 2018 so as to
enable the NE to arrive at correct conclusions.
Forged Letter in the name of
Secretary General to CAG
During the course of meeting with
PD, Staff it was brought to our notice that a letter has been written by
someone in the letter head of All India Audit & Accounts Association and in
the name of MS Raja, Secretary General that a half naked protest would be
arranged in front of CAG office on the issue of unilateral transfer. No
signature of Secretary General has been affixed.
We fully empathise with the plight
of those who are posted in stations other than their home states and are
suffering because of non availability of unilateral transfer facility in our
department. But to address their genuine grievances, nobody should have used a
wrong, dishonest method of forging the letter head of All India Audit &
Accounts Association, using the Secretary General’s name. We deplore it.
With greetings,
Yours fraternally
Sd/-
M. S. Raja
Secretary General
Paper on Cadre Restructuring in
IA&AD
(Draft)
I).Introduction:
The
IA&AD has a unique role and status in Governance. It is headed by the
C&AG who is a Constitutional Authority. It is entrusted with the duty of
ensuring Public Accountability in public spending and revenue receipts. It is
an instrument of the legislature in their function of Parliamentary Control
over the Finances of the Government. This means it works for, and for the
benefit of, the common man. The C&AG's reports provide information to the
common man about the efficiency and the propriety in revenue collection and
spending by the State. The reports of the C&AG help our economy and society
by suggesting and enabling improvements in financial management. This is a
challenging and varied work that really benefits the nation.
II. The Institution called IA&AD:
Articles
148 to 151 of the Constitution prescribe a unique role for the C&AG of
India in assisting Parliament to enforce the legislative accountability of
Government Departments. The Constitution mandates the C&AG to audit both
the Central and State Governments and also to compile the accounts of the State
Governments. The Comptroller and Auditor General of India discharge his duties
through the Indian Audit and Accounts Department.
Besides
compiling the accounts, the C&AG is responsible for preparing and
submitting the accounts to the President, Governors of States and
Administrators of Union Territories having Legislative Assemblies. He may also
give information and render assistance, related to preparation of the accounts.
The accounts of the State Governments are compiled, wherever entrusted, from
the subsidiary accounts submitted by treasuries and other officers of the State
Governments. In addition to the compilation of accounts the department raises
alerts if monies are being drawn in excess of authorization. Expenditure
patterns are monitored and advised on excesses, surrenders and lapses of funds
are issued to enable proper control.
India
is one of the largest numbers of public sectors in the world. Within these
there is a recognized need to strengthen performance, accountability and
credible financial management systems. In this environment, the scale and
complexity of the Indian Audit and Accounts Department’s work are extensive. There
are many challenges that impact public administration and need to be taken into
account by the C&AG while discharging his duties. There is a recognized
need to strengthen accountability for results and improve performance within
the Government. Further, the Indian civil service is hierarchical in nature and
process driven, with the focus of governance more on inputs than outcomes.
Government reviews have also noted shortcomings in financial management systems
and the authority, independence, coverage, capability and impact of internal
audit functions. Several other features distinguish Indian Audit and Accounts
department working environment from that of many of its international peers:
•
The
extent and span of its audit work, which covers multiple levels of Government and many different types of
organisations across India and
•
Significant
diversity in language, governance and development in the different
states in which it works.
III) Our Human Resources:
The
C&AG's office located in New Delhi is the headquarters of IAAD. During
2016-17, it was supported by 138 field offices (133 offices spread across India
and 5 offices located abroad). Its personnel are its key assets as it is a
knowledge based organization. ISSAI 40 prescribes that the SAI should establish
policies and procedures designed to provide it with assurance that it has
adequate number of competent and motivated staff to discharge its functions
effectively.
In
IA&AD, 33.75 per cent of the personnel are at different managerial and
supervisory levels and 57.09 per cent constitute audit and accounts staff. Only
9.16 per cent (MTS) of the total strength provide support service. Of the
sanctioned strength of 68,198 only 68.34 per cent staff is presently employed
in the Department. During the year 2016-17, 2860 were recruited in the category
of Audit & Accounts Staff. This helped in mitigating the deficiency to some
extent. The officers and staff in Group 'B' & 'C' cadres are well
qualified. (There are 175 doctorates, 3148 professionally qualified personnel,
5257post graduates and 26759 graduates in these cadres.)
The cadre wise man in position is given
below
The
mainstream cadres in IA&AD are Auditor/Accountant & Sr. Auditor/Sr.
Accountant, Assistant Accounts/Audit Officers, & Audit/Accounts Officer
& Sr. Audit/Accounts Officer. Stenographer, DEO, LDC and MTS are common
cadres as in all Central Govt Ministries/Departments.
(a)Indian Audit & Accounts Service
(IA&AS) Officers are recruited through Union
Public Service Commission. The top,
senior and middle management level of IAAD are manned by officers from this
service. They belong to the Group A services. The present Strength is 710.
(b)Supervisory Cadres: The
Gazetted supervisory cadre (Group B-Gazetted) consists of Senior Audit/ Accounts Officers,
Audit/Accounts Officers and Assistant Audit/Accounts Officers. They form the
critical operating management in our hierarchy. Assistant Audit / Accounts
Officers are recruited either by a departmental examination or directly. Among
the Gazetted supervisory cadre, Senior Audit / Accounts Officers, Audit /
Accounts Officer constitutes the middle level management, the cutting edge, and
function as a bridge between the IA&AS Officers and subordinate officials
functioning under them. These Group B officers constitute the face of the
Indian Audit & Accounts department. Their total strength is 15,730 only.
(c) Audit & Accounts Staff–
Auditors/ Accountants and Senior
Auditors/ Senior Accountants do the basic works relating to auditing and
accounting and they are the foundation of the department. This segment along
with supporting cadres such as Data Entry Operators (DEOs), Clerks constitute
57.08 per cent of our total manpower. They are recruited by the Staff Selection
Commission or promoted from feeder cadres. Their Present strength is 26,605
only.
(d)Multi-Tasking Staff–All
support functions in various IAAD offices are carried out by multi-tasking
staff (MTS). Their present strength is 4270.
IV) The need for restructuring of
cadres in the IA&AD:
A
cadre review in IA & AD took place, in two stages, once in 1984 and in
1987. In both stages the cadre of AOs remained untouched. However, in the year
1992, 80% of the posts of AOs were upgraded to SAOs with the pay a scale of
Rs.2200-4000. The up gradation did not bring in any new post or changes in the
duties. It was an attempt to create a sense of gratification among the
stagnating officers, a mere non functional up gradation. The up gradation did
not take into account the extent of stagnation, resultant frustration, the
changes and challenges that the officers faced, the need to reorient them for
the greater achievements and challenges that the department was aiming etc. Any
cadre review, while taking into consideration the acute stagnation in the cadre,
would also consider the work content, the changes in the working environment,
changes in the objectives, the need for motivation and how best the expertise
could be put to optimum use and how to keep the morale high. It is imperative
that such a review is undertaken without loss of time.
The
IA &AD department employs about 15,730 Officers ( AAOs, AOs & SAOs)
supported by 26,605 supporting staff. It audits the financial transactions of
the Governments (which amounted to Rs.94,19,534
crore (as per table A ) in the year of 2015 -16, an increase from Rs.4,13,173 crore (as per table B) in
the year 1990-91. It carries the responsibility of certifying the accounts of the Centre and the
States. The value of transactions might go high during the year 2016-17 and 2017-18,
but there may not be matching improvement in the staff strength considering
their retiring rate during these years. The present strength is, Sr.Accounts
Officer 386, Sr.Audit Officer 3182, Accounts Officer 238, Audit Officer 1216,
Asst Accounts Officer 2598, Asst.Audit Officer 6691 Supervisor 676, Welfare
Assistant 85, Sr.Accountant 7118, Sr.Auditor 9013, Accountant 1565, Auditor
3741 Stenos 495, Clerk 1049 Hindi Posts 300, SG.Record Keeper 42, Misc Posts
126, EDP Posts 2399, and MTS 3913. In Short there are 14311 Officers (AAO,
AO & SAO) supported by 26,050
(Clerk, DEO, Auditors/ Accountant, Sr.Auditor/Sr.Accountant, Stenos,
Supervisors). The increase in the transactions would not result in an increase
in the manpower deployed.
No
other department, in India, carries such work load, discharging the very
important public Accountability function with such thin man power. It is
essential that the morale of the employees needs to be maintained at the
highest level. This makes the authorities of IAAD to attend the concern of the
employees and officers. It is stressed here that there is an urgent need for
the restructuring for removal of the stagnation which has plagued the cadres
for long.
V.Significance and Dynamism of IAAD:
Budget
after budget, the Tax Net, Expenditure Area, Investment options of the Centre
and States grow. India is evolving to be the Fifth biggest economy in the
world. The taxation laws, taxation concepts, public spending concepts, their
magnitude and the rules governing them are all constantly changing. Expanding,
Diversifying, Sharing PPP model and every growing activity in the economy bring
lots of cheer as well as challenges and risks of scam.
That
the changing priorities of the Governments and their pattern of transaction
necessitates changes in the quantum of work carried out by the
department can be appreciated by the dynamism in the number of reports
presented by the C&AG.
No. of reports prepared and
|
Recommendations
|
Recommendations
|
|||||||
presented during the year
|
Made
|
accepted
|
|||||||
2015-16
|
2014-15
|
2013-14
|
2015-
|
2014-
|
2013-14
|
2015-
|
2014-
|
2013-
|
|
16
|
15
|
16
|
15
|
14
|
|||||
Union
|
53
|
38
|
32
|
348
|
276
|
378
|
143
|
75
|
224
|
Government
|
|||||||||
State
and
|
135
|
124
|
102
|
1777
|
1540
|
1726
|
721
|
556
|
480
|
Union
|
|||||||||
Territory
|
|||||||||
Governments
|
|||||||||
TOTAL
|
188
|
162
|
134
|
2125
|
1816
|
2304
|
864
|
631
|
704
|
It
would be agreed that the growth in financial transactions resulted in
consequent demand on the department despite the near static human resources.
The
general organisation in the Accounts and Entitlement wing (A&E) of
IA&AD is similar to that of the Audit wing. Accounts work also involves
greater expertise, continuous updating of knowledge, ability to handle various
nature of transactions, greater judgmental balance and so on. Besides being
instrumental in promoting economy, avoidance of waste, changes of
rules/procedure etc. aimed at improving efficiency and in doing so save
considerable amount of public funds. In the changing pattern of the working of
the states and the quantum jumps the personnel of this wing need to be
constantly watchful, constantly update their knowledge and be alert for
the changing requirements in the accounting and entitlements front.
The
Staff and employees of the IAAD are involved in the noble cause of ensuring
financial propriety in public finances. There is a constant demand on them to
update their knowledge and to evolve speedy but accurate audit techniques. The
very credibility of the department lies in their ability to meet the challenges
of the dynamic and liberalized public finances. That the C&AG continue to
be a respected institution amply proves the worth of their contribution. This
is very highly technical work linked with the global challenges and situations.
The Employees of the IAAD have always risen up to the challenge of being a
credible watchdog of the financial discipline. To establish an effective system
of checks and balances, suitable tool has to be devised by the IAAD. Hence,
there is a need for restructuring for removal of stagnation in their
cadre and to provide comfort zones, suitable training and better powers to
staff to discharge their accepted responsibilities. Non Functional Up Gradation
should be introduced to these stagnated technical cadre to achieve motivation.
The stagnation is acute in the cadres of Sr.Auditor, Asst.Audit officer and
Sr.Audit Officer. There is an urgent need for a suitable grade system of non
Functional up gradation with the higher audit responsibilities. Here, a
higher responsibility means sharing of higher risks.
VI) Principles to be considered while
restructuring the IAAD:
(i)Independent of the Executive:
The Institution of Comptroller and Auditor General is envisaged as an agency on behalf of the legislature, to report to
the appropriate legislatures, the irregularities and improprieties of the
Executive in Financial matters in order to enable the legislature to exercise
control over the Executive and make it accountable to the people. For achieving
this objective, as would be apparent from the debate on this issue in the
Constituent Assembly, the Comptroller and Auditor General of India and the
staff under him need to be independent of the Executive and at a higher level.
Accordingly Article 148 was finalized with Clause (3) providing the “ the
salary and the other conditions of Service of Comptroller and Auditor General
shall be such as may be determined by the Parliament by law” and with the
clause (5) providing that “Subject to the provisions of the Constitution and of
any law made by Parliament, the conditions of service of persons serving in the
Indian Audit and Accounts Department shall be such as may be prescribed by
rules made by the President after consultation with Comptroller and Auditor
General.
Despite
the fact that more than 7 decades have lapsed since the Constitution has come
into effect, such a law has not been enacted nor have the rules as envisaged in
the Article 148(5) been framed. Further the service conditions are being
prescribed not by the President of India, but by the Government by merely
extending the general rules, issued under proviso to Article 309, to the Audit
Employees after consultation with the Comptroller and Auditor General, and that
too without giving due weight to his recommendations. Consistently all the
Comptroller and Auditors General have recommended for the Audit employees a
status and salary structure on par with those in the Secretariat. Office of the
Comptroller and Auditor General tendered written and oral evidence before the 7th
Central Pay commission. Specific recommendations like not to create exceptional
clause in order to deny Group ‘A’ status to Sr.AOs of IAAD and other
recommendations were made on similar lines. But all such advices were not
heeded to. The Audit employees continue to be on par with those of the
“Subordinate Administrative offices”.
The
Audit employees and officers have enough valid reasons to feel that the
approach of the Government is a part of the policy of keeping Audit less
independent and less effective. Successive Comptrollers and Auditor General
have revealed in unambiguous terms that “ his staff have been kept under the
mercy of the Government(Finance Ministry) for staff, accommodation, Office
establishment and so on, whereas it is the Finance Ministry which comes most
under the criticism of Comptroller and Auditor General, that the existence of
the ‘whip hand’ that the finance Ministry holds on Comptroller and Auditor
General “; " This reflects the Government’s Attitude towards Auditor General’s
Office” and that the “sooner it ends the better it will be” . With the increase
in Governmental activities both in magnitude, volume and extent, there should
have been corresponding increase in the activity of IA&AD, but this has not
happened. The Executive appears to have lost all respects for the institution.
In this back drop there is a need to insist that the concept of Independent
Audit be respected and practiced. Towards this the possibility of appointment
of High power committee for suggesting appropriate remedial measures for the
Independent Functioning, appropriate staff strength, proper independent wage
Structure for the IAAD employees free from the Finance Ministry as this would
enable and ensure that the Institution of Comptroller and Auditor General acts
independently and effectively needs to be explored.
(ii)Develop Competency and award proper
mix of Functional promotion with time bound Non functional UpGradation: The staff of the
Indian Audit and Accounts department had
developed high level of competency in: 1. Analysis of data to draw sound
conclusions 2. Demonstrating Sound Judgment 3. Communicating effectively with
others 4. Demonstrating Enthusiasm initiative and drive 5. Building and
maintaining effective Team relationship 6. Builds and maintain effective client
relationships 7. Planning and organizing work to deliver high quality results
while meeting the dead line 8. Understanding the larger picture to discharge
the public accountability mechanism. Suitable mechanism should be devised to develop
the professionalism to meet the International Standards by imparting suitable
training. In order to retain the talents in this segment a motivating time
bound promotional policy which awards the proper mix of the functional
promotion and time bound non functional up gradation would be the fitting
solutions for the craving stagnated cadres in the highly professionalized
department.
(iii)Ensure superiority of IAAD:
Officers and subordinate staff in the Indian Audit and Accounts department, facilitate the C&AG in formulating
policies relating to audit and maintenance of accounts, in creating directions
to the staff in various field officers on audit and accounting matters, in
devising training for various cadres in the department for up grading technical
knowledge and skills, in compiling the reports, in facilitating and assisting
in the Public Accounts Committee and the Committee on Public Undertakings. The
variegated and onerous functions of these officers demand knowledge of widely
divergent areas and constant updation. Hence the Restructuring of Indian Audit
and Accounts department needs to reckon the superior functions of the employees
compared to their peers in other departments, the superior skills and knowledge
required, and its contributions to the economy.
iv) Increase manpower: Being knowledge
based Organization; human Resources are the key assets of Indian audit and accounts department. As per ISSAI 40
the SAI should establish policies and procedures designed to provide assurance
that it has adequate number of competent and motivated staff to discharge its
function effectively. However, the IA&AD is functioning with acute shortage
of staff. The department had a sanctioned strength of 70000 employees. The
current strength is about 46,610 only. The deficit in manpower (32.83%) is due
to two major factors. (1) Recruitment of new employees has remained almost
frozen for the past two decades. (2) Retirement of employees in the B & C
groups without replacement. The major factor, contributing to areas of concern
within the department, has been the fact that the work norms defined for Audit
and Accounts has not been updated. The staff strength required for each office
has to be reworked on scientific work study norms; volume of work involved, and audit mandate and risk
perception. The functions and processes of the Government Departments to be
audited have undergone sweeping changes since 1984 ( bifurcation of the
department into Audit and Accounts) because of factors such as the huge
increase in the volume of government transactions, budgeted revenue and
expenditure, automation of certain government functions, increased role of
Public Private Partnership (PPP) , increase in regulatory functions, e-
governance, changes in public funding of major programmes and in numerous
schemes, etc. In the case of Accounts & Entitlements (A&E) Offices, the
working environment has changed from manual accounting system to an IT based
system. Considering the huge increase in the volume of works in the changed
scenario, there is an urgent need to reassess the sanctioned strength and the
adequacy of the existing strength.
v) Earlier restructuring of IAAD and the
approach of the subsequent pay commissions: Though the restructuring was affected
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. 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 redesignated as Senior Auditor. The cadre Section
vi)
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 vide OM dated 12th June 1987 extended the same pay scale
for Accounts staff (of IA&AD and organised Accounts) with effect from 0.1.04.1987
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 up gradation 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 demoralizes 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 because the Government had granted
PB2 with Grade Pay of Rs.4600 to Assistants of Central Secretariat – parity
which had been recommended by the VI Central Pay Commission. 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. 7th
CPC has preferred not to touch the above issues except to grant of GP 5400 to
AAOs on completion of 4 years. The fact remains that these have only been adhoc
measures bereft of any scientific study of the relative workloads and skill
requirement.
vi) Up Gradation of AAO on completion
of 4 years of Service:
In case of Assistant Audit
Officers/ Assistant Accounts Officers of Indian Audit & Accounts
Department, who are in Grade Pay of Rs 4800, the recommendations made by the7th
CPC with regard to “upgrading on completion of four years’ service to Grade Pay
of 5400 (PB-2), viz., Pay level 9, in the pay matrix” has been approved by the
Cabinet. However, in Gazette Notification, it was mentioned that the matter
regarding Defence Accounts Department and Railway Accounts Department would be
referred to the Secretary, DOPT for examination. Unfortunately, despite
Cabinet’s approval, the recommended pay scales for the Assistant Audit
Officers/ Assistant Accounts Officers of IA&AD & Organised Accounts
Department as approved by the Cabinet have not yet been implemented. Hence, it
is very essential to consider for conferring the approved pay fixation benefits
to the AAOs, by upgrading their Grade Pay to Rs 5400 (PB- 2) in pre revised pay
scale on completion of 4 years of service as AAO and thereafter fixing the pay
under the new Pay level - 9 in the pay matrix as recommended by the 7th CPC.
vii) Justification for Group ‘A’ status
to the SAOs. The Honourable High Court of Delhi, in
its order dated 17.09.2013 (W.P.(C)
2698 / 2013) ruled that the classification of Senior Audit / Accounts Officers
as group A officers was mandated under the applicable rules. The judgement has not been implemented by the
Government of India. The GOI has, instead, appealed before the Honourable
Supreme Court of India. In order to boost the morale of the SAOs, it is
imperative to grant them Group ‘A’ status with the time bound promotions as
available to Group ‘A’ Cadre.
VII)
Proposal:
In the light of complexities that have developed in Government
functioning, the demands on our department with respect to quality and quantity
of work has enormously increased. The institution has emerged as most respected
constitutional institution in the public domain. This has become possible, only
because of the unrelenting efforts of the employees, especially AAOs/AOs/SAOs,
and other staffs who carry out their tasks without fear or favour and with
utmost integrity. Unfortunately these Group ‘B’ Officers have very few
opportunities for their future advancement and often stagnate in the same post
for nearly 20 years. Considering the role played by these Officers in the audit
process, adequate promotional avenues for career advancement have necessarily
to be created to enhance their sense of commitment.
The
induction to the cadre of IA & AS cannot be considered as promotion as only
33.33% of that cadre strength is earmarked for induction and that too is
fraught with too many restrictions. Therefore there is an immediate need for
cadre review to address these issues. Presently, the complexities, in the
preparation of Finance Accounts and Appropriation Accounts, and their audit,
have enormously increased. Maintenance of accounts in IT environment, likely
implementation of new list of classifications and change in the format of
maintenance of accounts etc. demand expertise and improved technicalities.
Already the Department has introduced examinations and training programmes to
prepare the officers for the new challenges. Today the C&AG is not merely
an Auditor but also the custodian, and watchdog of Financial Management and
Public Administration. Audit Reports, on various aspects of policies and
programmes of the Governments, do reflect the new challenges which are ably
handled by the AAO/AO/SAO.
There
is bottleneck prevailing in two cadres in the IAAD's structure. First at the
Sr.Auditor Level. Pay Commission strongly opined that the person who clears the
written qualifying examination only are eligible for higher functional cadres.
But in practice, in IAAD higher volume of transactions and work are assigned to
those persons who have experience and got expertise due to their longevity of
service. This should be suitably compensated. Hence introduction of non
functional up-gradation must be seen as a proper solution to restructure this
cadre. Another bottle neck is at the level of Sr.Audit officer. This is due to
restrictions on the induction in to IAAS cadre. The Sr.AO is the cutting edge
cadre and backbone of this department. By introducing the non functional up
gradation in these cadres, these expertise talents would be retained in the
department itself. Keeping all these aspects the following suggestions are made
for cadre restructure of IAAD:
Each
Group “C” or Group “B” personnel from the entry level should be entitled to
five promotions in the entire career – the one who passes departmental
promotional examinations getting promotions faster and probably, more number of
promotions. For e.g., one recruited as MTS should during his career spanning
for 30 years (presuming that he/she entered the Department at the age of 30)
should get promotions to DEO, Auditor, Sr.Auditor, and an Auditor getting
promotions to SA, two non Functional Up gradation. Employee who have to clear
both the written examinations are eligible for posts carrying higher grade as
AAO, Non Functional Up Gradation, AO, Sr.AO and two non functional up
gradation. These functional promotions should accrue based on seniority cum
fitness. Non Functional Up Gradation should accrue based on the time bound
manner. For every cadre, avenues for fast track promotion through examinations
could also be considered. But such promotions shall be strictly to the next
above cadre in the hierarchy.
Functional expansion must be
considered urgently. Strengthening of LB audit and taking over of LB accounts should be seriously
considered and acted upon. The role of Auditor should be strengthened.
Functional up Gradation as Sr.Auditor and one Non functional Up Gradation to
the pay Level 7 on completion of 5 years and functional promotion to the pay
level 8 should be awarded. Audit of High Value of transaction with prescribe
limit to be assigned to Non Functional Upgradation Sr. Auditors.
·
The
field formations should come under single administrative control, with functional separation just as in
the Head Quarters.
·
The
Auditor-Accountant separation should end, only Auditor and Sr Auditor be the nomenclature.
·
The
present age restriction of 53 years for induction to IAAS shall be removed.
This is the serious hurdle experienced by the Sr.AO cadre in their career
progression. And this has adverse impact on the overall promotional avenues in
the lower cadres
·
Recruitment
at the Point of MTS, DEO, AUDITOR, ASSISTANT AUDIT OFFICER, IAAS Levels. Each
of them should be guaranteed of five (05) promotions in the career – the
interregnum being on 8, 7, 6, 5 & 4 year.
·
Percentage system of promotions to be the
basis for the time bound Non Functional Up Gradation.
·
Post
of LDC has become redundant and
hence may please be abolished.
We therefore propose the following
cadre structure for IA&AD:
Ø
1.
MTS – DR and through regularization of those at -1S.
Ø
2. DEO – Direct Recruitment as well as
promotion from MTS (through examination and seniority-cum fitness
promotions). Pay level 4
Ø
3.
Auditor --Direct recruitment (75%) as well as through promotions from DEO and MTS - through Examinations for
Graduates and seniority for others.
Pay level 5.
4.
Sr. Auditor Grade I: 100% through seniority (after passing confirmatory exam) against the total strength of Grade I, & II to
the Pay level 6.
Ø
5. Sr. Auditor Grade II: Non Functional Up
Gradation with the residency period of 5 Years. 50 % of Sr.
Auditor posts should be upgraded (Non
Functional Up Gradation) and placed in
the Pay Level 7.
Ø
6. Asst. Audit Officer Grade I. 40%
through SAS exam, 40% through seniority
cum fitness promotion of SA Gr II and 20% through Direct Recruitment. Pay Level 8
8. Asst.Audit Officer Grade II (5400) on
completion of 4 years in Asst.Audit Officer
Grade I cadre – only through seniority (Non
Functional Up Gradation). Pay Level 9
9. Audit Officer – 100% promotion on seniority
basis against the total strength of Audit Officer and Sr.Audit Officer
Grade I, II, and III from AAO after the residency period of 8 years from
the date of promotion as Assistant Audit officer Grade I to the pay Level 10.
10. Sr.Audit Officer Grade I – only
through 100% Seniority promotion from
AO
towards the Combined strength of Sr.Audit officer Grade I, II, III after the residency period of two years to the pay Level 11.
11. Sr.Audit Officer Grade II: Two non
functional Up Gradation: 30 % of
SAO posts
should be upgraded (Non Functional Up Gradation) and placed in the pay Level
12 with suitable designation and clearly defined
work content.
12. Sr.Audit
Officer Grade III: Another 20% of posts should be upgraded (Non functional Upgradation) and placed in
the pay Level 13. Filling up of upgraded posts of Level 12 & 13 to be treated as promotion with a minimum
residency period of 5 & 6 years respectively.
13. Induction
into IA&AS – on merit/seniority from Sr.Audit Officer Grade I to the extent of 50% without age limit. Pay Level 11
14. The ratio of
Group ‘A’ Officers (Group Officers) to Group ‘B’ officers (Senior
Audit Officers, Audit
Officers and Assistant Audit Officers) is very
high. In knowledge based Organisation
an optimum span of control is very
much required. The existing supervisory
span of control 40 (12 to 15 audit parties)
may be reduced to 20 (5 to 7) to
increase effectiveness of management control by Group
Officers. Accordingly the strength of number of Group Officers may be increased proportionately.
15. Appointment of
Bilateral Committee including all the recognised Federations for
restructuring the existing cadre set with a view to removing the stagnation in
all cadres of Indian audit and Accounts Department
from MTS to Sr.Accounts/Sr.Audit
Officers.
16. Accord professional recognition to the
Accounts/Audit Officers and Asst.Accounts/Asst.Audit
Officers of Indian Audit and Accounts Department
treating them on par with the Chartered
Accountants and Cost Accountant for the
purpose of auditing the accounts of commercial
concerns and for practicing as
tax consultants.
17. Appointment of High power committee at
the Government Level for suggesting appropriate remedial
measures for the Independent Functioning,
appropriate staff strength, Proper
independent wage Structure for the IAAD employees free from the Finance
Ministry Control as would enable and
ensure that the Institution of Comptroller and
Auditor General acts independently
and effectively.
******
TABLE
A
(Amount Rs in crores)
|
|||
Item
|
2014-15 (RE)
|
2015-16
(BE)
|
|
Combined revenue receipts of the
centre and the states
|
25,88,292.00
|
28,43,470.00
|
|
Combined revenue expenditure of the
centre and the states
|
29,62,919.00
|
31,76,210.00
|
|
Combined Capital expenditure of the
centre and the states
|
5,40,496.00
|
6,23,927.00
|
|
Combined Net capital receipts of the
centre and the states
|
8,28,098.00
|
9,21,250.00
|
|
Revenue of CPSUs
|
19,95,176.00
|
18,54,677.00
|
|
Total
|
8914981.00
|
94,19,534.00
|
|
TABLE
B
(Amount
Rs.in crores)
Item
|
1990-
|
2000-01
|
2010-11
|
2014-15
|
2015-16
|
91
|
(RE)
|
(BE)
|
|||
Combined revenue receipts of the
|
99282
|
349979
|
1548424
|
2588292
|
2843470
|
centre and the states
|
|||||
Combined revenue expenditure of the
|
122950
|
485388
|
1784314
|
2962919
|
3176210
|
centre and the states
|
|||||
Combined Capital expenditure of the
|
30202
|
60960
|
325601
|
540496
|
623927
|
centre and the states
|
|||||
Combined Net capital receipts of the
|
42384
|
197279
|
250599
|
828098
|
921250
|
centre and the states
|
|||||
Revenue of CPSUs
|
118355
|
1995901.87
|
1854677
|
||
Total
|
413173
|
1093606
|
3908938
|
8914981
|
9419534
|
