15/1089-90,
VASUNDHARA, VASUNDHARA (P.O.), Dt. GHAZIABAD (U.P), PIN-201012
Website: www.auditflag.blogspot.com
Reference: AIA/Circular-03/2018 Dated:
9th February 2018
To
Unit
Secretaries,
Members
& Spl. Invitees – NE &
Members of
Women’s Committee
Dear
Comrades,
PROPOSALS ON RESTRUCTURING OF CADRES
IN IA&AD SUBMITTED
As you are aware, the National
Executive Committee of the Association met at Chennai on 4th
February 2018 to finalise our proposals on restructuring of cadres in IA&AD
on the basis of comments/views received on a draft paper that was already
circulated to all Units.
On coming to conclusion on our
approach with some modifications to the draft circulated, the Secretariat
interacted with All India Audit & Accounts Officers Association who were
also in session at Chennai.
Both the Associations jointly
updated and finalised the paper on restructuring of cadres. It was decided that
- keeping into the organisational requirements and honouring the members
aspirations of each Association - to make slightly different postulations on
one aspect, i.e. on the question of Direct Recruitment to the AAO cadre and
promotion of SA as AAO with combined gradation/seniority list.
Gist of the proposals is:
“
- 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 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, one non functional upgradation and one
functional promotion and an Auditor getting promotions to SA, non
Functional Up gradation with one functional promotion in between on
seniority cum fitness.
- Non Functional Upgradation as well as
promotions 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.
- The role of Auditor should be
strengthened. Functional upgradation as Sr.Auditor and one Non functional
Up Gradation to the pay Level 7 and one functional promotion to the pay
level 8 should be awarded with the residency period of 5 and 6 years
respectively. Audit of High Value of transaction with prescribe limit to
be assigned to Non Functional Upgradation Sr. Auditors.
- AAOs be
guaranteed of promotion as Audit Officer on completion of 8 years of
completed service as AAO.
- There could
be only common nomenclature in IA&AD. The Auditor, Sr.Auditor,
Assistant Audit Officer, Audit Officer and Sr Audit Officer could be the
designation.
- The present
age restriction of 53 years for induction to IAAS shall be removed. This
is the serious hurdle experienced by the SR AOs cadre in their career
progression. This has adverse impact on the promotion of AAOs.
- Recruitment
shall be at the Points of MTS, DEO, AUDITOR & IA&AS Levels.
·
Percentage system of promotions to be the
basis for the time bound Non Functional Upgradation.
·
Stenographers of the same station be pooled
together for the purpose of promotion
·
Stenographers at field offices be
considered for higher posts available at HQr office
- Post of LDC has become redundant and
hence may be upgraded and merged with DEO.
- The RR for each cadre with DR element
may contain a specific percentage earmarked for unilateral
transfer/deputation.
We, therefore, propose the
following cadre structure for IA&AD:
1
|
MTS
|
DR and through regularisation of
those at -1S
|
Clerk
|
The posts of Clerk may be up-graded
and merged with DEO and redesignated as Audit Assistant at Pay Level 4
|
|
2
|
DEO
|
Direct Recruitment as well as
promotion from MTS (through examination and seniority-cum-fitness
promotions). Pay Level 4.
|
3
|
Auditor
|
75%
through Direct recruitment and 25%
through promotions from DEO
and MTS - through Examinations for Graduate (DEO&MTS) on completion of 3
years and seniority on completion
of 5 years for others. Pay level 5.
|
4
|
Sr. Auditor Gr I
|
100% through seniority (after
passing Confirmatory Examination) on completion of 3 years against the total
strength of Grade I & II to the Pay Level 6.
|
5
|
Sr. Auditor Gr 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 Pay Level 7
|
6
|
AAO Gr I
|
60% through SAS Examination, 40%
through seniority-cum-fitness promotion of SA Gr II - with single/integrated
seniority list.
Pay Level 8.
|
7
|
AAO Gr II
|
AAO Gr II (5400) on completion of 4
years in AAO Gr I cadre – only through seniority (Non-Functional
Up-gradation). Pay Level 9.
|
8
|
Audit Officer
|
100% promotion on seniority basis
against the total strength of AO and SAO Gr I, II, III on completion of 8
years from the date of promotion as AAO Gr I to the Pay Level 10.
|
9
|
SAO Gr I
|
Senior Audit Officer Grade I – only
through 100% seniority promotion from AO towards the combined strength of SAO
Gr I, II, III on completion of two years to the Level 11.
|
10
|
SAO Gr II
|
SAO Gr 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.
|
11
|
SAO Gr III
|
SAO Gr III: Another 20% of posts should be upgraded
(Non-functional Up-gradation) and placed in the pay Level 13. Filling up of upgraded posts of Level 12
& 13 to be treated as on completion of 5 & 6 years respectively.
|
12
|
Induction into IA&AS
|
On merit / seniority from SAO Gr I
to the extent of 50% without age limit. Pay Level 11.
|
”
Full text of the paper on proposals
on restructuring of cadres in IA&AD is placed in our blog.
All the Units are requested to
publicise the proposals and educate the members, preparing them for struggle in
the days to come.
With greetings,
Yours fraternally
Sd/-
M. S. Raja
Secretary General
ALL INDIA AUDIT & ACCOUNTS
ASSOCIATION
CSV
WARRIER BHAWAN
15/1089-90, VASUNDHARA, VASUNDHARA (P.O.),
Dt. GHAZIABAD (U.P), PIN-201012
Ph: 01202881727/98681 45667
E-mail: auditflag@gmail.com
Website: www.auditflag.blogspot.com
Reference:
AIA/B-1/12/2018
8th February 2018
To
The
Comptroller & Auditor General of India,
9, Deen
Dayal Upadhyay Marg,
New Delhi – 110124
Subject:
Restructuring of Cadres n IA&AD – Reg.
Sir,
I am to invite a kind reference to
letter No. 97 Staff (JCM)/8-2018 dated 23.01.2018 conveying there-in the terms
of the reference of the Cadre Review Committee that has been constituted. In
this regard, I would like to state that
i) On item No.1, a detailed response
is attached herewith.
ii) on item No.2, the views are
contained in the aforementioned response
iii) On item No.3, we neither
subscribe nor agree with the idea of having All India Audit & Accounts Subordinate service as it
will be divisive in nature and hence functionally damaging. We also see it as a ploy to deny promotion to the
personnel born in the non IA&AS
cadres to IAA&S.
iv) On item iv) & v), does not
arise in view of iii) above.
Thanking you in anticipation,
Yours
faithfully,
Sd/-
(M. S. Raja)
Secretary General
Enclosure:
Detailed proposal on restructuring of cadres in IA&AD
Proposals
on Restructuring of cadres in IA&AD
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.
Article 148 to 151 of the
constitution read with DPC Act 1971 prescribes a unique role for cag in public
admin and financial management in the country. The institution is mandated to
perform following functions
·
Responsible for review and certification of union accounts and
bringing into Parliament through President
·
Responsible for preparation, review and certification of
state/union territory accounts and bringing into legislature through
governor/Lieutenant Governor
·
Audit of expenditure and receipts of central and state
governments, union territories, autonomous and regulatory bodies
·
Enstrusted with capacity building, supervision of accounts and
audit of Local Bodies under TGS module
·
Indian Companies act 2013 read with DPC act CAG has a unique role
in the certification of accounts and auditing of transactions of PSUs and
preparation of audit reports.
Besides
compiling the accounts, the C&AG is responsible for preparing and
submitting the accounts to the Governors of States and Administrators of Union
Territories having Legislative Assemblies. Besides, the CAG submits the audited
accounts statements of union government to the President. 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 having 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 (International standards for
Supreme Audit Institutions) 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 person – in- position is
given below
(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, Senior
Auditors/Accountants are the mainstay of this segment. This cadre discharges
the basic Auditorial and Accounting functions. This cadre is supported by Data
Entry Operators (DEOs) and Clerks, Together they 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
IA&AD 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, Audit in 1984 and later extended to A&E wing 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 as on 1st
November 2017 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.
In India, the Audit and Accounts Department carries such heavy work
load has been 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 presented
during the year
|
Recommendations Made
|
Recommendations accepted
|
|||||||
2015-16
|
2014-15
|
2013-14
|
2015-16
|
2014-15
|
2013-14
|
2015-16
|
2014-15
|
2013-14
|
|
Union Government
|
53
|
38
|
32
|
348
|
276
|
378
|
143
|
75
|
224
|
State and
Union Territory Governments
|
135
|
124
|
102
|
1777
|
1540
|
1726
|
721
|
556
|
480
|
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, update their knowledge and be alert for the changing requirements in
the accounting and entitlements front.
The personnel 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 IA&AD 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 IA&AD. 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 Upgradation should be introduced to these stagnated technical cadres
to achieve motivation. The stagnation is acute in the cadres of Sr.Auditor/Sr
Accountant, Asst.Audit officer/Assistant Accountants Officer and Sr.Audit
Officer/Sr.Accounts Officer. There is an urgent need for a suitable grade
system of non Functional up gradation with 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 IA&AD personnel 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 IAAD personnel 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 IAAD
personnel 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 around 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 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 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)
Upgradation 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 the 7th
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 have 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/Accountant 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/Accounts Officer. This is due
to restrictions on the induction in to IA&AS 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 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, one non functional upgradation and one
functional promotion and an Auditor getting promotions to SA, non
Functional Up gradation with one functional promotion in between on
seniority cum fitness.
- Non Functional Upgradation as well as
promotions 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.
- The role of Auditor should be
strengthened. Functional upgradation as Sr.Auditor and one Non
functional Up Gradation to the pay Level 7 and one functional promotion to
the pay level 8 should be awarded with the residency period of 5 and 6
years respectively. Audit of High Value of transaction with prescribe
limit to be assigned to Non Functional Upgradation Sr. Auditors.
- AAOs be
guaranteed of promotion as Audit Officer on completion of 8 years of
completed service as AAO.
- There could
be only common nomenclature in IA&AD. The Auditor, Sr.Auditor,
Assistant Audit Officer, Audit Officer and Sr Audit Officer could be the
designation.
- The present
age restriction of 53 years for induction to IAAS shall be removed. This
is the serious hurdle experienced by the SR AOs cadre in their career
progression. This has adverse impact on the promotion of AAOs.
- Recruitment
shall be at the Points of MTS, DEO, AUDITOR & IA&AS Levels.
·
Percentage system of promotions to be the
basis for the time bound Non Functional Upgradation.
·
Stenographers of the same station be pooled
together for the purpose of promotion
·
Stenographers at field offices be
considered for higher posts available at HQr office
- Post of LDC has become redundant and
hence may be upgraded and merged with DEO.
- The RR for each cadre with DR element
may contain a specific percentage earmarked for unilateral
transfer/deputation.
We, therefore, propose the
following cadre structure for IA&AD:
1
|
MTS
|
DR and through regularisation of
those at -1S
|
Clerk
|
The posts of Clerk may be up-graded
and merged with DEO and redesignated as Audit Assistant at Pay Level 4
|
|
2
|
DEO
|
Direct Recruitment as well as promotion
from MTS (through examination and seniority-cum-fitness promotions). Pay Level 4.
|
3
|
Auditor
|
75%
through Direct recruitment and 25%
through promotions from DEO
and MTS - through Examinations for Graduate (DEO&MTS) on completion of 3
years and seniority on completion
of 5 years for others. Pay level 5.
|
4
|
Sr. Auditor Gr I
|
100% through seniority (after
passing Confirmatory Examination) on completion of 3 years against the total
strength of Grade I & II to the Pay Level 6.
|
5
|
Sr. Auditor Gr 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 Pay Level 7
|
6
|
AAO Gr I
|
60% through SAS Examination, 40%
through seniority-cum-fitness promotion of SA Gr II - with single/integrated
seniority list.
Pay Level 8.
|
7
|
AAO Gr II
|
AAO Gr II (5400) on completion of 4
years in AAO Gr I cadre – only through seniority (Non-Functional
Up-gradation). Pay Level 9.
|
8
|
Audit Officer
|
100% promotion on seniority basis
against the total strength of AO and SAO Gr I, II, III on completion of 8
years from the date of promotion as AAO Gr I to the Pay Level 10.
|
9
|
SAO Gr I
|
Senior Audit Officer Grade I – only
through 100% seniority promotion from AO towards the combined strength of SAO
Gr I, II, III on completion of two years to the Level 11.
|
10
|
SAO Gr II
|
SAO Gr 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.
|
11
|
SAO Gr III
|
SAO Gr III: Another 20% of posts should be upgraded
(Non-functional Up-gradation) and placed in the pay Level 13. Filling up of upgraded posts of Level 12
& 13 to be treated as on completion of 5 & 6 years respectively.
|
12
|
Induction into IA&AS
|
On merit / seniority from SAO Gr I
to the extent of 50% without age limit. Pay Level 11.
|
Ø
13. 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 15 (5 audit parties) to
increase effectiveness of management control by Group Officers. Accordingly
the strength of number of Group Officers may be increased proportionately.
Ø
14. Functional expansion must be
considered urgently. Strengthening of LB audit
should be seriously considered and
acted upon. In order to discharge the onerous
responsibility vested in him, the C&AG as a custodian caretaker, and the
trustee of the finance of the State Government, the accounts written up by him constitute the correct fiscal
position of the state government.
the revenue realized in the process of discharge of their functions, the taxes levied by them, the assignment
of the Union levies to the state, the
various grants government sanctioned by the Union
Government towards the discharge of
the various plan activities as well as the grants sanctioned to bridge the gap between the plan and
non plan resources are the main source of revenue
of the states. The expenditure met
therefrom the public debt assistance
received to build up the assets of the
Government, whether the revenue,
capital expenditure is in commensurate with the resources of the consolidated Fund. Proper classification of the revenue and the
expenditure in accordance with the
established principles laid down in the basic accounting manuals. Hence the constitutional
function of the C&AG related
to the state Government Accounts
should be ensured in the environment of Integrated Financial Management system.
Ø 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.
Ø
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.
Ø
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.
****
