What is Indian Audit and Account
The Indian Audit and Accounts Service (IA&AS), a formalized civil service (Group A) of the Union of India, forms the middle and top level management of the organization, through which the Comptroller and Auditor General of India (CAG) exercises its mandate.
The lower level comprises of Officers of Group B and below. The three levels together form the Indian Audit & Accounts Department (IA&AD).
According to the Indian Constitution, the CAG of India is an independent constitutional authority that is not a part of either the legislative or executive branches of government.
The CAG is the audit authority for the States and the Union of India and the accounting authority for the States. This mandate of CAG of India passes onto the IA&AS which performs the compilation of accounts for states, and audit for both, the states and the centre.
Training of IA&AS Officers
Officer Trainees (OTs) who join the Indian Audit and Accounts Service (IAAS) come from various parts of the nation, have very varying educational backgrounds, and come from various socioeconomic and economic strata. After completing their Foundation Course at another Central Training Institute, Officer Trainees (OTs) transfer to the Academy for professional training. The National Academy of Audit and Accounts (Shimla) provides training to the officials hired by the IAAS for 1.5 years.
The 89-week professional training is divided into three phases: Phase I, which lasts 51 weeks, focuses on theoretical instruction and developing professionals; Phase II, which lasts six weeks, reinforces training after On the Job Training and before trainees are posted to the field as Deputy Accountant General. The details of these training components are provided below.
Phase I Training:
Objective: The objective of phase-I of the training, consisting of two semesters, is to impart theoretical knowledge on accounting, auditing and personnel administration.
Another important objective of this training is to expose the Officer Trainees to the societal concerns, a necessary input in the formation of a public servant.
Duration: 51 weeks
The training is imparted during Phase-I not only at the Academy but also at professional academic institutes of excellence such as
- National Institute of Public Finance & Policy (NIPFP),
- Bureau of Parliamentary Studies and Training (BPST),
- National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
- Reserve Bank of India (RBI),
- Securities and Exchange Board of India (SEBI),
- Tata Institute of Social Sciences (TISS)
- Indian Institute of Management (IIM), Ahmedabad
Through the publication of two internal periodicals, Yarrows Dew and Academy Calling, as well as the production of a documentary film on a socially important topic, the Officer Trainees strengthen their creative literary talents throughout this Phase.
These subjects are taught in two semesters in the first phase of the training. The subjects taught in the first semester include
- Public Finance (with Introductory Economics)
- Government Accounts
- Commercial Accounts (Book-keeping in Private Sector)
- Principles of Public Sector Auditing
- Public Expenditure, Revenue and Resource Management and
- Information Systems Audit
The subjects taught in the second semester are
- Public Sector Financial Reporting
- Private Sector Financial Reporting
- Financial Auditing
- Compliance and Performance Auditing
- Cost and Management Accounts and
- Information Systems Audit
On The Job Training (OJT)
Objective: To bridge the gap between theory and practice
Duration: 8 months
The Officer Trainees are attached to offices of the Accountants General in various states. The purpose of the training is to provide a thorough and comprehensive understanding of how the offices of the Accountants General in the States operate. Additionally, it provides a chance to comprehend the dynamics of working with the different branches of the government and the function of the department in the governance process. The on-the-job training is a crucial part of the process by which an Officer Trainee emerges an officer.
Phase II Training
Duration: 6 months
Following a sandwich pattern of training, Phase II of training begins when on-the-job training comes to a conclusion. The Officer Trainees return to the academy to discuss their experiences and come up with fresh approaches to problems they encountered in the field. The emphasis is on exchanging thoughts and experiences via case studies, group presentations, and discussions.
Starting with the 1990 batch, the Academy established the Scheme of Award of Medals and Certificates to recognise the trainees’ overall achievement through a continuous evaluation method. The three best trainees are felicitated at the valediction ceremony. The valediction marks the end of Phase II after which the trainees proceed to take charge at their respective stations as Deputy Accountants General.
Designation and Career of IA&AS Officers
Junior Time Scale (GP 5400/Pay Level 10)
- Officer Trainee: Over the course of the 21-month training period
- Assistant Accountant General/ Assistant Director: This is the first field posting after Training
Senior Time Scale (GP 6600/Pay Level 11)
- Deputy Accountant General/Deputy Director: After completing 4 years in the service
Junior Administrative Grade (GP 7600/Pay Level 12)
- Senior Deputy Accountant General/ Director: After completion of 8 years in the service
Non-functional Selection Grade(GP 8700/ Pay Level 13)
From this grade is non-functional, there is no change in designation, but there is a significant pay increase after 13 years of continuous service since entering.
Senior Administrative Grade (GP 10000/Pay Level 14)
- Accountant General/Principal Director: After completion of 16 years in service.
Higher Administrative Grade ( 67000–79000/ Level 15)
- Principal Accountant General/ Director General: After completion of 25 years in service.
Higher Administrative Grade + ( 75500–80000/ Level 16)
- Additional Deputy CAG
Apex Scale (80000/ Level 17)
Deputy CAG: Deputy CAG of India is equivalent to Secretary to Government of India.
Can IA&AS Officer get overseas posting?
Yes. There are three overseas audit offices in Washington, London and Kuala Lumpur with a posts designated as Minister and Counsellor/ First asecretary in each. The UN Audit Board also has a J.S. level Director of Audit and a Director level in New York. This office is temporary.
IAAS employees also work for the UN or other international organizations on deputation.
Transfer and Deputation Policy of IAAS Officers
- All IA&AS officers at all levels are liable to be transferred and posted anywhere within India and outside at short notice as per administrative requirements.
- To ensure stability and continuity, every officer, generally, will have a minimum tenure of 2 years.
- Officers may give their preferences for postings. While preference of individual officers will be given due consideration, transfers will be made as per administrative requirement.
- Existing guidelines of DOP&T with respect to posting of husband and wife at the same station will be followed.
- On promotion to the level of PD/AG, every IA&AS officer will be transferred out of the station irrespective of the number of years completed at that station.
Posting to the North Eastern Region, J&K etc.
- The posting to any station in J&K, Andaman & Nicobar Islands and the North East Region including Sikkim, Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Tripura will be for a minimum period of two years.
- On completion of two years in these difficult stations, an officer will be accommodated to a station of his choice, subject to availability of post.
- On return from overseas posting, posting should normally be done to a station other than home station or the last place of posting and also not to Headquarters office.
- No direct recruit IA&AS officer should be sent on Central deputation unless he has completed 9 (nine) years of service since appointment.
- Promoted officers and LCE (Limited Competitive Examination) officers will be considered for Central & State deputation only after completion of three years of service.
- These guidelines will not apply to cases of transfers on administrative grounds and exigencies of work.
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