* Registered post No24eo-RTU2185-2020 one & frases wd setae a orale 9, OF wana Sarena arf, fem-1o124 " OFFICE OF THE oie PTROLLER BAUBTIOR SENERAL OF Doon Sajal Upadhyaya Nag, New Sese140%2¢ fii / DATE_25.11.2020 To, Shri LS Sujith Kumar, Surabhi, L 56 8, LIC Lane, Patiom, Thiruvananthapuram-695004, Kerala, Sub: Your application received under RTI Sir, | am to refer to your application under RT dated 27.09.2020 received in this office on dt 30.09.2020. The information sought by you is as under: Point [ Information No, | 7 Cadre Rest ‘ee has submitted its report to the CAG. [2_ | Copy of the report of Cadre Restructuring Committee is enclosed, 35 Comptroller and Auditor General of India has approved the recommendation of the commitiee. Action to implement the __| fecommendation is under process. ee ss 2 eh 2. The Appellate Authority is Ms. Gurveen Sidhu, Director General (Headquarters) & FAA, Phone no 011-23235775, The appeal in terms of Section 19 (1) of RT! Act, can be flied within 30 days of receipt of the reply. Yours faithfully, ~ ahle nels As above (V. S. Venkatanathan) Director (Legal) & CPIO eA / Phone 29609600 at / Fax: SH zazBONA eeeGroup B & C Cadres (Main Cadres). Indian Audit & Accounts Department “March 2019 ets ae SB TP ie& } eS Content Preface Chapter 1: introduction. 1.1. Composition of Cadre Review Committee 1.2. Terms of Reference 1.3. Methodology Adopted Chapter 2: Functional requirements for Cadre Re-Structuring 2.1 Indian Audit and Accounts Department 2.2. Mandate of [AAD 22.1 Accounts Mandote 2.22 Audit Mondate 2.3.Changes in the auditing environment 23,1 Manifold increase in financial outlays 232 Changes in audit strategy Chapter 3: Career Progression requirements for Cadre Re-Structuring, ..-...22.22.-10 3.1 Existing structure of Group B and C cadre 3.2. Sanctioned strength and Person in Position in various main cadres 3,3,Stagualion profile/resideney for promotion in various posts in Group B and C cadres 3.3.1, Induction of Senior Audit/Accounts Officers into LAS. 3.4, Stagnation at the level of (i) Senior Auditor / Senior Accountant (ii) Assistant Audit/Accounts Officer and (iii) Senior Audit/ Accounts Officer 3.4.1. Stegnation at the level of Senior Anditor/ Accountant (Level 6 in Pay Matrix): 3.4.2. Stagnation at the level of Assistant Audit/Accounts Officer (AAO) (Level 8 in Pay Matrix) 3.4.3. Stegnation in the cadre of Senior Audit/Accounts Officer (Level 10 in Pay Matrix) (Chapter 4: Functional Requirements & Career Progression Issues in Group C and non- gazetted Group B Cadres, ...-.. 4.1 Career progressions in non-gavetted cadre 44.1. Operationalization of level 7 4.1.2 Job profile of posts in the cadre 4.2 Increase in posts of Supervisors (level 8) 4.3 Proposed non-gazetted main cadre structure“Chapter 5: Functional Requirements & Career Progression issues in GazettedCadres.... 18 5] Stagnation at the fevel of Assistant Audit/Accouats Oificer 5.2 Merger of posts of Audit/Accounts Officer (levet 9) and Senior AudivAccounts Officer (evel 10) 5.3 Group Officers in the Indian Audit & Accounts Department 53.1 Career progressions in the gazetted Group B cadre 3.2 Responsibilities of Group Officers 5.3.3 Span of control of Group Officers 5.3.4. Requixement for additional Group Officers 53.5 Addressing the edditional Group Officer requirements Chapter 6: Financial inglation of sapiens of Cadre Review Committee recommendations. ..... Chapter 7: Gist of recommendations of the Cadre Review Committee. .Sterei PREFACK A committee for the Cadee Review/Restructuring of Group 8 and C officials (main cadre) of Indien Audit & Accounts Department (JAAD) was coustituted with a specific mandate to review the stmeture of the [AAD so as to harmonize the functional nceds with the legitimate career expectations of its members and to suggest measures to enhance the effectiveness of the cadre. The coamnittee has approached the issue in a holistic mariner and arrived at its recommendations keeping the larger public intetest in mind, We hope that the suggested measures would enhance the effectiveness of the department and facilitate better cadre management of the Group B and C officials in LAAD. Mut, Gatlee sot (WV Srinivasa Venkatanathan) (Satish Scthi) (RS)—Member Asst. C&AG (N)~ Member Seeretary 4G (A&E) Rajasthan — Member hor ee 2 (Prayeer Kumar) (Shurabh Narain) (Ritika Bhatia) Pr. Direetor (P)-Member AG (E&RSA) Lucknow-Member Pr, Director (Commercial)-Member (Prem Kumar Kataria) Director General (SMU)~ Member (Vithayathil Karian) ADAI (Western Region) ~ ChairpersonChapter 1: introduction Fe An eight member Cadre Review Committee (CRC) was constituted January 2018) by the Deputy Compuoller & Auditor Generel under the Ohsipetsonship of Shri V Kurian, Additional Depaty Comptroller & Auditor General (Western Region), for Cadre Review/Restructuring of Group B and C officials to hanmonize the functional needs with the legitimate career expectations of its members. 1.1 Composition of Cadre Review Committee Shri V Kurian, ADAI (WR) ~ Chairperson Director General (SMU) Member Director General (Staff) - Member Principal Director (Commercial) and IFA ~ Member Accountant General (E&RSA), UP, Lucknow “Member Principal Director (Personnel) ~ Member Accountant General (A&E) Rajasthan, Jaipur ~Member Asst CRAG (N) — Member Secretary Sr. DAG (RS), Oo AG (Audit) Delhi ~ Member 1.2 Terms of Reference © To.assess the magnitude of stagnation in Group B and € posts ie. Clerk, Anditor/ Accountant, Senior Auditor/Accountant, Supervisor, Assistant Audi/Account Officers (AAO), Andit/Account (AQ) and Senior Audit/Account Officers (St. AOs) and suggest remedial measures to reduce promotion block. 2 To review the Group Officers’ span of control over Sr. AO/AO so as to harmonise the functional needs with the legitimate career expectations of Sr. AOs. © Feasibility of All India Subordinate Audit and Accounts Service in Indian Audit & Accounts Department (IAD) and its impact in view of the funetional requirement of AAD. 2 Total number of Group A non-IAAS (Indian Audit and Accounts Service) posts equivalent to Deputy Accountant General (DAG) and Senior Deputy Accountant General (St. DAG/Sr. DAG (Non Functional Selection Grade), 2 Job profile of non JAAS Group A Officers and [AAS Group Officers and reporting structure. 13 Methodology Adopted People are key for growth and suecess of an organisation. Their knowledge, skill, experience and competency are pivotal for its productive flmetioning. Thus, their effective engagement in the aflaurs of an organisation is fimdamental. With this objective, the terms of references of Cadre Review Committee was forwarded to th jevel Associations/Federations to obtain their feedback. The apex level Associations/FederatSeer made their presentations to the Committee on 07.03.2018. The list of apex level Associetions/Federations that met the committee is annexed (Annexure !). ‘The committee also invited suggestions/views from Sr, AOs‘AOs (Administration) (Annexure 2) of field offices of IASD from different streams (Accounts, Civil Audit, Commercial Audit, Defence Audit, P&T Audit and Railway Andit). The committee offered them opportunity for presenting their views as well. All the Cadre Controlling Offices of TAAD were reqnested fo forward information regarding stagnation profile in each cadre of Group B and (and estimated time likely to be taken for promotion during the next 3 years based on the retirement profile, so as to ative at minimum and maximum average time taken for promotion. Existing span of control of Group Officers with reference to Sr. AOs/AOs and number of audit teams ‘was deliberated upon by the committee. -consiiited Group Officers (Sr. DAGINFSG Level) from each Stream, ie Aecounis, ‘Cuil Audit, Central Audit, Commercial Audit, Defence Audit, P&T Audit and Railway Audit and the functional wings at Headquarters. The committee also consulted the senior management of the department. conemereernee reneSecret &) Chapter 2: Functional requirements for Cadre Re-Structuring ‘The Comptroller & Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAD) functioning under him provide for a unified andit mechanism in a federal set up under the Constitution of India. In che constitutional scheme of checks and balances in a Parliamentary democracy, this institution is mandated to facilitate ensuring accountability of the executive to the legislature. The concept and establishment of audit is inherent in public financial administration as management of public funds represents a trust. Audit is an indispensable part of a regulatory system vwihose aim is to reveal deviations from the accepted standards of prudential management of public finances. The Parliament/ State Legislatures apprave the annual budget and suppiementary appropriations and authorize Governments to collect taxes. There are financial rules to ensure standards of propriety, regularity and probity in managing public funds. The Government Departments and other public bodies are expected to follow these rules and adhere to the framework preseribed therein, when they receive and spend public money. The Departments are accountable to the Parliament and State Legislatures for both the quantity and quality of their expenditure. ‘The Constitution prescribes a unique rote for the CAG of India in assisting Parliament/State Legislatures to enforce the legislative accountability of the Governments. The CAG audits the Central and State Govemments, local bodies, autonomous bodies and also compiles the accounts of the State Governments. The tole of the Comptroller and Auditor General assumes greater significance in view of the federal democratic structure where both Union and State Governments are responsible for implementation of a large number of schemes involving substantial public resources, 2.1 Indian Audit and Accounts Department Articles 148, 149, 150 and 151 of the Constitution of India define the basic structure of the institution of the CAG of India. The CAG of India is an independent constitutional authority who is neither part of the legislature nor executive, and though appoiiited by the President on the advice of the Prime Minister, can be removed only through a motion of impeachment. In terms of the provisions of the Constitution, CAG’s (DPC) Act, 1971 was enacted, detailing the duties, powers and conditions of service of the CAG of India, Over the years, the Department’s functions and activities have increased manifold due to significant increase in the volume and complexity of government functioning. Some of the other major developments include the growth of revenve audit and performance audit of major schemes'programmes across the country. The greater use of information technology by the Governments, both al the Centre and the States has also had a significant influence on the audit strategy. ‘There is a continuous aced for a skilled and motivated workforce in the JAAD. Various functional audit streams. Civil, Defence, Post &Telecommunication, Commercial, Science & Technology and Railway Audits which are managed by officers of the IAAS, continue to adapt to the changing requirements.2.2 Mandate of [AAD 2.2.1 Accounts Mandate The CAG's DPC (Duties, Powers ard Conditions of Service) Act, 1971 promulgated in exercise of Powers conferred by the Constitution provides for compilation of aceounts of the State governments by the CAG. Besides compiling accounts, the CAG is zesponsible for preparing and submitting the accounts {0 the Governors of States and Administrators of Union Territories having Legislative Assemblies. He also provides information and tenders assistance in preparation of accounts, [AAD compiles accounts of State Governments from the subsidiary accounts submitted by treasuries and other officers of the State Govemments, IAD actively monitors expenditure pattems and brings excesses, surrenders and lapses of fiands to the knowledge of the State Legislatures. The Anmual Finanee & Appropriation Accounts of 28 States were prepared. In addition, AAD is responsible for finalisation of pension of State goveumment employees in 19 States, maintenance of their GPF accounts in 20 States and Gazetted Entitlement in 9 States. During 2016-17, 417,609 pension cases ‘were Ginalised and 28,24,829 GPF accounts maintained of the State government employees. 2.2.2 Audit Mandate The audit mandate of the CAG is defined in the CAG’s DPC Act 1971 end other laws enacted by the Parliament. ‘The CAG has the mandate to audit and report upon: ® AI receipts and expenditure from the Consolidated Fund of the Union and State Governments; * All Gnancial transactions ia emergencies, outside the oral budget (called the Contingency Fund); * Inflows and cuiflows of private monies of the public held by the Goverment as a trustes or banker (called Public Accounts) at Central as welll as State levels; I trading, manvfacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Govemment Department; * All stores and stock accounts of all Government offices and Departinents; * Accounts of ail Goverament Companies where government's equity investment is not less than 51 per cent; * Accounts ofall Regulatory Bodies, other statutory authosities/eorporations, where governing Jaws provide for their audit by the CAG: ® Accounts of all autonomous bodies and authorities substantially financed from public exchequer; * Accounts of a body or authority whose audit is specifically entrusted to the CAG, in public interest, by the President/ Governor /Lt. Governor under enabling provisions of the CAG’s DPC Act 1971, ‘The following special responsibilities have also been entrusted to the CA\ © Providing technical guidance and support to the Local Fund Audit wings of the-State ‘Governments, who are the primary auditors of the urban and rural local bodies, 8Seeret © Conducting a review of the performance of the Union Governme: under the Fiscal Responsibility and Budget Management Act, 2003, as amended in 2012. e ing the net proceeds of Central taxes/duties, which are shareable 2.3. Changes in the auditing environment 23.1 Manifold increase in financial outlays ‘There has been a manifold inerease in the financial outlays of the Union & State Governments. During the period 2005-2006 and 2016-2017, the receipts of Union & State Governments have increased by 324 per cent and the expenditure by 311 per cent as tabulated below: Table 2.1: Receipts & expenditure of the Union & State Governments ae (Rs. in crore) Increase Receipt 73,042 5 28,29,129 Expenditure | 9,85, [ 54 30,68,894 ‘The role of Comptroller and Auditor General assumes greater significance in view of the increased financial outlays and the finds being utilized both by the Union and States for implementation of large number of schemes. There has been a paradigm shift in public financial management in the last decade, which interalia includes public private partnerships for delivery of public services and increasing expenditure being incumred through Special Purpose Vehicles (SPVs), Trusts, Societies, and NGOs. The increase in the receipt and expenditure of the States has in turn increased the volume. of accounting fimctions in the States. 2.3.2 Changes in audit strategy ‘There has been a change in the overall audit strategy, given the focus on outcomes as distinct from expenditure. The rigorous methodology preseribed for audits has placed new demands on audit resources. Audits of entities like Public-Private Partnerships and regulatory agencies require ceployment of audit resourees with high quality. Emerging areas of audit, like the environmental audits need a combination of the generic domain-specific knowledge of audit with specific skills. With computerisation of Government functioning, the requirements for system audits has increased, Unification and rationalisation of taxation, like the GST regime, has made the distinction between Audits of Union and States irrelevant, thereby requiring a more synergistic audit approach. There is, thetefore, a requirenient for allgmenting audit resourees both in terms of quantity and quality. saeadeansansaee 9 ZL in sneeting its obligations 7Chapter 3: Career Progression 3.1 Existing structure of Group B and C main cadre: In view of the constitutional responsibility for audit of both the Union & State governments, the organisation structure of the department is unique & distinct from any other Central department. The departunent is organised into State-wise cadres that speciali in accounting & auditing the functioning of the respective States. There are central cadres for auditing the functioning of various aspects of Union goverment. The cadre of Indian Audit and Accounts Service (JAAS) officers is organised at the all India tevel that manages both the State & Central cadres. This gives the Indian Audit 4 Accounts Department (ASD) a distinctive character not shared by any other Ceniral department, and there with, its unique requirements in terms of organisational structure. The structure in which the cadres are organised in the IAAT is chown is as. under: Table 3.1: Cadre structure in 1AAD Level | a a ai [ Level = TS) Grr epee eal cial | : Siow & wv le | toate astra air tarnt |g E ieee nese ime Penance seein ce 2 | ar Accountant General/Principal Lirectar SD Kea Ga DiS ea Group A B SS tea cena a ieee cee wi | eater a econ ee Son ayaa SES ia Sea | esac oar ter | oe ae 2] eS TE ie Geis een ea! 7 Fossa ls Seem | RealwAta capes ¥ = ees coeun a ne convioitetriamemetdatasees — ics oe continence 5 eee pase hc : ou = Mult Teskingsts# | ‘ ; oe 10Secret 3.2 Sanctioned strength and person in position in main cadres ‘The sanctioned strength and person in-position in the department as in February 2019 is shown in the table below: Table 3.2: Human Resource of AAD 36136 | 36| 26.85 | ¢ 2010. Against this vacancy, IAD is recruiting DEOs. 4 An additional 6 per cent posts in the cadre of AAOs are being utilized for promoting eligible officials in the cadre of Supervisor in those offices which have shortfall of 15 per cent or more in AAOs cadre 3.3 Stagnation profile/residency for promotion in various posts in Group B and C eadres: ‘The service period required asperrecsuitment rules and the actual time taken for promotion in various Group B & C cadres in LAAD is as tabulated below: - Stagnation profile in nen-gareted cadres. ~~ 1 Clerk level2) to Auton] Andior/Aesountantio Senior] Sealor Auditor’ Accoumiant to | “Accountant (level 5) ‘Auditor/ Accountant (level 8) | Supervisor (level 8) Branch ee eet sa Required time [Actual time | Required time | Actual time | Required ime | Actwat tne for promotion | taken for | for promotion as | taken for for promotion | taken for asperRRs | promotion promotion asper RRs | promot : = act 3.2ycas| Syears| 23 years 3.2 years | . 3 years _3 years 3 years | 3.3 years “Civil Accounts: Table 3.4: Stagnation profite in gazetted cadres ny ‘AAO (evel) fo AO (exel9) | “ROWSE ADL) | Branch | Roguived tine for | Actual time taken for | Required time for | Actual time takea for "| promotion asper RRs | promotion promotion as per RRs | promotion | Chil Accounts “2yeas| 25 yeas 25 years3.3.1 Induction of Senior Audit/Accounts Officers into IAAS ‘The sanctioned sirenath in the cadre of Senior Audit/Accounts Officer (Sr. AO) and Audit/Accounts Officers (AO) is 5900. However, only 272 posts in LAS are earmarked for induction of Sr, AO/AO. The average number of officers geiting inducted during last five years is 22. Therefore, the pereentaze of inducted officers against the feeder cadre for induction is 0.4 per cent. Year-wise number of officials inducted is tabulated below: Table 3.5: Induction into IAAS [Vacancy Year | Number of § 2013 2014 2015 2016 2017 3.4.Stagnation at the level of Sonior Auditor/ Accountant, Assistant Audit/Accounts Officer and Senior Audit/Accounts Officer The committee analysed the stagnation profile in the various cadres as noted in tables 3.5 above, 34 and 341 Stagnation at the level of Senior Auditor/Accountent (Level 6 in Pay Matrix) ‘ligibility for promotion of a Group B or C official to the post of Assistant Audit/Accounts Officer (AAO) is qualifying the Subordinate Audit/Accounts Service (SAS) examination. The only promotional channel available to those Senior Auditors/Accountants (LeVel 6) who have not passed the Subordinate Audit/Accounts Service (SAS) examination is promotion to the post of Supervisors (Level 8). Against the sanctioned strength of 22,005 in the cadre of Senior Auditor/Accountant, the sanctioned strength in the promotional post of Supervisor is 4 per cent of the total strength of Assistant Audit/Accounts Officer (AAO) cadre, which is only 488. As per Recruitment Rules to the post of Supervisor, Senior Auditor/Accountant is eligible for promotion after 3 's of regular service in the grade. However, actual time taken for: ‘promotion is 21 years in Commercial Audit, 23 years in Civil Audit, 22 years in P&T Audit, 26 years in Railway Audit, 25 years in Defence Audit and 28 years in Civil Accounts offices, The average time taken for promotion from the post of Senior Auditor/Accountant (Level 6) to the post of Supervisors (Level 8) is about 25 years. The committee noted that there is stagnation at this level 34.2 Stagnation at she level of Assistant Audit/Accounts Officer (Level 8 in Pay Matrix) As per Recruitment Rules of the post of Audit/Accounts Officer, Assistant Audit/ Accounts Officers (AAOs) after 5 years of service are eligible for promotion. However, actual time taken for promotion is 9 years in Commercial Audit, 11 years in Civil Andit, 13 years in P&T Audit, 14 years in Railway Audit and 16 years in Defence Audit and Civil Accounts offices. ‘The average time taken for promotion from the post of Assistant Audit/Accounts Officer (Level 8) to the post of Audit/Aecounts Officer (Level 8) is about 13 years, The committee noted that there is stagnation at this level. 3.43 Stagnation in the cadre of Senior Audit/4ccounts Officer (Level 10 in Pay Matrix) ‘The promotional channel available for Senior Audit/Acconnts Officers is induction into the IAAS (level 10). As per Recruitment Rules, the prescribed eligibility critetia are 5 years of combined 12years. As per file, average actual time taken for promotion to the post of ‘Audit/Accounis Officer is 13 years. For promotion from Audit/Accounts Officer to Senior Audiv/Accounts Officer, average time taken is 2.5 years. Therefore, an Assistant Audit/Accounts Officer becomes a Senior Audit/Accounts Officer at around the age of 44 years. For the remai period of 16 years, there is no promotional avenue for most of the officials. There is lack of. career progression.Chapter 4: Functional Requirements & Career Progression Issues in Group C and non-gazetied Group B main Cadres ‘The Group C and non-gazetted Group B cadres consist of the posts of Auditor/Accountant, Senior Auditor/Accountant and Supervisor (excluding the supporting cadres of Multi-Tasking Staff and Clerks), Direct recruitment is at the level of the Auditor/ Accountant. ‘ Senior ‘5 Auditor/Accountant QuiehorAeauntant Supervisor Level 5 lavate Level 8 Group C Group B Non Gazetted Group O Non Careees The committee noted the job profile at different levels as prescribed in Comptroller & Auditor General’s Manual of Standing Orders and other manuals and acknowledged that these posts discharge important responsibilities, both at the field and headquarters level. The responsibility includes carrying out central audits and field audits which inter alia includes establishment audits and setvice book verifications on the audit side and compilation of vouchers, maintenance of various accounting books and entitlement functions on the accounts side. These are basic and essential functions and require a thorough knowledge of the rules. This cadre also performs administration related works at Headquarters. ‘The committee recognised the need to have a motivated Group C and non-gazetted Group B main cadres to discharge these essential functions and to free the gazetted cadres for other higher level responsibilities. As per the extant RRs, these cadres also get into the gazetted post of Assistant Audit/Accounts Officer by clearing the Subordinate Audi¥/Accounts Examination, This provides a ‘good mix of experience and direct recruitment in the gazetted cadres, 4.1.Career progression in non-gazetted cadre The scheme of Modified Assured Career Progression (MACP) introduced by the DoP'f in 2009 provides for three financial up-gradations to Group B and C officials in their career. Further, DoPT vide OM dated 10 February 2011 has stated that the scheme of MACP is a fall back option, in the event of promotions not taking place. Cadre structure need to be reviewed periodically to hamnonise the functional needs of the organisation and caresr progression of employees, Therefore, there is a need to have at least three regular promotions in the cadre The non-gazetted cadre currently has only three posts, namely, the Auditor/Accountant (level 5), Senior Auditor/Accountant (level 6) and Supervisor (level 8). Level 7 is not operationalized in this cadre. This structure enables a maximum of two promotions. 4: *@a) 411 Operationalization of level 7 The non-gazetted cadre discharges duties that are basic and essential, necessitating its effective discharge. This requires the officials in the cadce to grow over a petiod and understand the nuanees of the different responsibilities. A cade with adequate levels of posts is more suited to such an requirement, allowing the officials to ‘growin the cadre to take up higher responsibilities. To achieve the functional requirements of allowing the officials to grow through adequate levels in the cadre and to provide for three promotions to direct recruit Auditors/Accountants (Level 5), the committee recommends 10 operationalise post at Level 7 in Pay Matrix, without creating any extea posts (Recommendation 1). The Committce recommends to designate the post as Assistant Supervisor. 4.1.2 Job profile of posts in the cadre ‘The Assistant Supervisor should be assigned with responsibilities that requize more professional experience (Recommendation 2). This is expected to improve the quality of audit. Some examples (not exhaustive) are as under: @) Field Audit: Andit of stores and stock, examination of cash book, andit of vouchers exceeding i checking of reconciliation with treasuty/bank, pay fixation of staff in the on of contracts upto a threshold level, verification of account financial attest audits etc, ion and updating of data on the audit universe and Pennual audit plan in headquarters, checking of selected n accounts and cross checking of arithmetical accuracy, “Accountant General (A&E) to audit office for detailed ‘with statutes/tules like preparation of replies under Right ee calculation of income tax of staff, legal work, matters including operation of Public Finance Management System (PFMS), nd Expenditure Monitoring System (BEMS), procurement through Government E. ‘Application exc. (iv) Accounts & Entitlement: Entrusted with duties involving higher risk accounting tasks like evaluation of badgets of State government, management of data capture in Voucher Level Computerisation System (VLC), Entitlement Applications like GPF IT Application, Pension Processing IT Application, Gazetted Entitlement Management (GEM) System, Grievance redressal etc. 4.2.Ancrease in posts of Supervisor (Level 8) Against the senstioned strength of 22,005 in the cadre of Senior Auditor/Accountant, the sanctioned strength in the promotional post of Supervisor is fixed at 4 per cent of the total strength of Assistant Andit/Accounts Officer (AAO) cadre, which is only 488. The commitiee noted that the percentage of Supervisor post to that of the feeder cadre is only 2.2 per cent. The committee suggests that the Supervisor posis need to be operated as a percentage (on the basis of DoPY norm of the feeder post 15Seci being 3 to 5 times the promotional post) of the non-gazeited main cadre posts, as it is a promotional post of this non-gazetted cadre (Recommendation 3). 4.3.Proposed noa-gazetied main cadre structure Consequent upon the restructuring of the Indian Audit & Accounts Depariment in 1984, it was decided by the Govemment of India to place 80 per cent of the posts of Auditors in the higher scale and designate it as Senior Auditor wef. 01 March 1984. Finther, on the recommendations of the 4! Central Pay Commission that there should be broad parity in the pay structure of Accounts and Audit Staff, the re-structuring scheme was extended to the Accounts Staff w.e.f. OL April 1987. Therefore, the posts of Auditor/Accountant and Senior Anditor/Accountant are in the ratio of 20: 80 respectively. As per para 3.11.2 of DoPT OM dated 31 December 2010, normally the feeder grade should range from 3 10 5 times the number of sanctioned posts in the higher grado. However, in this eadre the feeder post (Auditor/Accountant) is only 0.25 times (20 per cent). At the next promotional level ie Sr Auditor/Accountant the posts are 80 per cent. At the next promotional level ie Supervisor, the number of posts of Supervisor is only 488, Therefore, there is significant stagnation from Senior Auditor/Accountant to Supervisor. The pyramidal structure is not maintdined in the entire non- gazetted cadre. . There is a need to review the number of posts in different levels of the cadre to ease stagnation Without increasing the total existing strength in the non-gazetted cadre, Considering the facis stated above, the committee recommends to redistribute the posts in the cadre among the different levels (Recommendation 4)-as tabulated below: as Table 4.1: Redistribution of posts in non-gazetted cadre in Audit offices Pay] Existing ~~] Sanctioned | Persoa in | Proposed Proposed | Ratio of feeder | Proposed _ Level | Cadre Strength Position | Cadre Percentage | pos. to | Number of ofPosts | promotional | Posts (02820 x Columa o “@ 5 Iisa | 6 i i i | Asian Supervisor Supervisor* | 398" | 614** | Supervisor i +—— ‘Total 12820 | 16Ratio promotional | Number of | post to feeder | Posts(14262 | yost x Column EON oO ® * Number of posts of supervisor is 4 per cent of the Assistant Audi Accounts Officer and not Linked to the Accountant cadre. ‘Therefore, this figure has not been included in the total posts in the non- garetted cadre. *2An additional 6 per cent posts in the cadre of AAOs ate being utilized for promoting eligible officals the eatke of Spervisor in those offices which have shontfall of 15 er cenl or more i AOS cadre. & ‘This will ensure a pyramidal structure for the non-gazetied main cadre within the overall sanctioned strength of the non-gazetied main cadres. In the revised structure, sanctioned strength of Anéitor/Accountant and Sr. Auéitor/Accountant would be 11,063 and 7,300 respectively. The proposed cadre structure will include the post of Assistant Supervisor (5210) and increased number of post of Supervisor (1309). seeaqeanes WT‘sech Chapter 5: Functional Requirements & Career Progression issues in Gazetted Cadres ‘The main auditing/accounting gazetted Group B cadre of IAAD consist of the posts of Assistant AudivAccounts Officer, Audi/Accounts Officer and Senior Aucit/Accounts Officer. Direct recruitment is at the level of the Assistant AudivAccounts Officer, Assistant ‘ : Senior Audit/Accounts Audit/Accounts Officer | J Hae eerestsOhtieee Officer Level 9 Peveiin This gazetted cadre is the cutting edge of the depariment, for which the entry level is the Assistant Audit/Accounts Officer (AAO) post. As per Recrutiment Rules of the post of Assistant Audit/Accounts Officer, the mode of mweruitment is promotion of Subvidinate Audit/Accounts Service (SAS) examination passed officials, failing which by deputation/absorption and failing both by direct recruitment. Direct recruit AAOs have to qualify the SAS examination within the probation period for regular appvintinent and confirmation, ° SAS examination is a computer based test and the question papers are based on multiple-choice objective questions (except for drafting end writing abilities which is a subjective paper) with negative marking for wrong answers. SAS Examination is being conducted in 7 streams (Civil Accounts, Civil audit, Commercial Audit, Defence Audit, Local Audit Department, P&T Audit and Railway Audit), Details are placed at Annexure 3. The committee observed that eniry into the gazetied cadre is only by cleating the Subordinate Audit/Accounts Service (SAS) examination. A direct recruit has to clear this examination for confirmation in the post. Officials from various cadres need to clear this examination for promotion to the post of Assistant Andit/Accounts Officer. This has ensured the desired level of expertise and aptitude in the officials of this cadre, Despite the challenge of a rapidly changing environment and a manifold increase in government functions (in terms of magnitude and complexity), this cadre has delivered high quality work. ‘The committee felt the need to look into the functional and career progression needs of this cadre to ensure that the LAAD continues te discharge its constitutional responsibilities effectively. 5.1 Stagnation at the level of Assistant Audit/Accounts Officer (Level 8 in Pay Matrix): As per Recruitment Rules to the post of Audit/Accounts Officer, Assistant Audit/ Accounts Officers (AAOs) after 5 years of service are eligible for promotion. iJowever, the average time taken for promotion from the post of Assistant Audit/Accounts Offieer (Level 8) 0 the post of Audit! Accounts Officer (Level 9) is about 13 years. 18Secret “7 Central Pay Commission (CPC) bad recommended grant of non-fimetional up-gradation 10 Assistant Audit/Accounts Officers (AAO) aiter 4 years of service to level 9. Ministry of Finance vide OM dated 18.06.2018 and 27.06.2018 hes implemented the recommendation of 7" CPC to grant non- functional up-gradation 1) to AAOs w.e-f. 01 January 2016, This has been implemented in the TAAD and therefore all eligible AAOs after 4 years are being financially upgraded to level 9, ‘The committee noted that the AAOs (NEU) have spent a minimum of four years in auditing and accounting functions. Considering the fact that they have gained adequate experience afier clearing the SAS examination of ther respective streams and considering that they are at level 9, which is the same as that of the As, the committee opines that the AAOs (NFU) can be assigned responsibilities by the Head of Departments keeping in view their auditing and accounting experience, including that ‘cf heading field audit parties (Recommendation 5). 5.2 Merger of posts of Audit/Accounts Officer (level 9) and Senior Audit/Accounts Officer (evel 10) nee noted that the next promotional post of AO is the Audit/Accounts Officer (AQ), which is currently at level 9 of the pay matrix. AAO with five years of regular service hecon dligible to be promoted as an AO. The post of AO involves significant higher responsibilities. In audit, the AOs supervise an audit team, consisting of AAOs and Auditors/Senior Auditors. In secounts, the AOs head a branch, which has several sections headed by AAOs. The AAOS report to the AOs, ‘The committee also noted that till 1992, the auditing/accounting hierarchy consisted only up to the post of an Andit/Acconnis Officer. The Government of India decided to provide a promotional grade for AudiAccounts Officer vide OM dated 22.09.1992. Accordingly, the post of Senior AvdiVAccounts Officer (Sr. AO) was created. An AO with two years of regular service becomes eligible to be promoted as 2 Sr. AO. The number of posts in the promotional scale (Sr. AO) was fixed af 80 per cent of the sanctioned strength. Accordingly, the cadre of AO is 20 per cent and Se. AO is 80 per cent. The job description of AO and Sr. AO is the same and AOs do not report to the Sr. AOs. Both the AOs and the Sr. AOs report to the Group Officers (Deputy Accountant General/ Deputy Director Senior Deputy Accountant General/ Director). ‘The committee considered the following facts: * AAOs report to the AOs and the Sr. AOs © On non-functional up-gradation, the AAO reaches fevel 9, which is the level of the AO @ The post of Sr. AO was created as a promotional avenue for the AOS © 80 percent of the posts are operated at the Sr. AO level and only 20 per cent at AO level © AOs do not report to Sr.A0. Both AQs and Sr. AOs report to the Group Officers ° The years ice required for promotion from AAG to AO is 5 years and from AO to Sr. AO is 2 Accordingly, the committee recommends to merge the post of AO into St. AO (Levell0) (Recommendation 6), 19Seci AAO (NFU) with three years of regular service at level 9 may be made eligible for promotion to the merged post of Sr. AO, The existing residency period of seven years from AAO to Sr. AO (Live years for AAU to AO and two years for AO to Sr. AO) has heen retained. The now hierarchy would b Table 5.1: Recommended hierarchy in the gazetted cadre after merger of AO and Sr. AO Post it Remarks =e promation/ 8 Assistant Audit/Accounts Officer Pe ao cthe eats iis ete absorption direct recruitment I : : et years of Tea 9 | Assistant Audit/Accounts Officer (NEU) mpletion of 4 years of sepuler service in level 8 On completion of 3 years of regular service in level 9 Senior Audi/Accounts Officer 5.3 Group Officers in the Indian Audit & Accounts Department 5.3.1. Career progressions in the gazetted Group B cadre This cadro has only two regular promotions, Assistant AudiVAccounts (Officer to Audit/Accounts Officer and Audit/ Accounts Officer to Senior Audit/Accounts Officer, Even after implementation of ‘the above recommendations of this committee, this eadre would still have only two regular promotions, non-functional up-gradation of Assistant Audit/Accounis Officer and promotion from Assistant Audi/Accounts Officer to Senior Audiv/Accounts Officer. A caite should be structured so as to offer adequate carcer progressions through regular promotions. Against a total sanctioned strength of 5,900 AO/Sr. AO, there are a mere 272 posts for induction into the Indian Audit & Accounts Service (IAAS) yearly. As aresult, only around 22 officials get inducted into the IAAS every year. Year-wise number of officials eligible for promotion and number of officials promoted are shown in table 3.5. The average ape of direct recruit AAOs is 28 years. AS per stagnation profile, average actual time taken for promotion to the post of AO is 13 years. For promotion ftom AO to Sr. AO, average time is 2.5 years. Therefore, an AAO becomes a Sr. AO on an average al the age of 44 years. For the remaining period of 16 years, there is no promotional avemue for most of these officials. ‘The committee, therefore, felt it essential that the carser progression aspirations of the cadre need to be adequately addressed, considering the fact that the cadre discharges the core responsibilities of the department, 5.3.2. Responsibitites of Group Officers In field offices of [AAD, there are 367 Group Officers posted. Out of 367 Group Officers, 81 Group Officers are posted in Accounts offices and 286 are posted in Audit offices. The Group officers are the cutting edge in the IAAS and are resource for the delivery of quality Audit and Accounting/Enfitlement fumetions. Statistics regarding number of inspection/audit reports issued, amounts recovered at instance of audit and total expenditure of JAAD are tabulated in Annexure 4,Seeret, “Group Officers (Deputy Accountant General/ Deputy Director/ Senior Deputy Accountant General/ Director] have a wide mandate and are assigned the responsibility of achieving the objectives of their respective wings. A Group Olficer ts audit is assigned a few Departments of the government and is smandated to ensure that audit assurances relating those Departments are made at the end of the year. In the accounts offices, a Group Oflicer is assigned one of the major fumetions relating to accounting or entitlements. The Group Officer is sesponsible for ensuring preparation of the accounts of the State or ensure that entitlement fimctions assigned to him/her aro fally discharged for the State. A Group Officer in audit inter-: ia perfomns the following functions for the Departments + Planning audits - prepares a database of all audited entities under his/her charge, carries of risk analysis of the units, caries out pilot studies, prepares an audit plan and andit programmes and examines the unit audit plan before audit of a unit by an audit team. © Conduct of audit ~ monitors deployment of adequate resources for each audit, monitors progress made by audit teams under his/her charge in their audits, supervises the works of individual audit tears through field visits and conducts mid-term reviews of vatious audits conducted by bis/her wing. © Audit reporting, carries out vetting of Inspection Reports of audit icams and authorizes them before their issue, prepares draft audit paras for inclusion in audit reports, draft audit reports, aids in the conduct of Public Accounts Committee (PAC) and Committee on Public Sector Undertakings (COPU) meetings through preparation of Memoranda of Important Points, follows-up on the recommendations of the PAC/COPU and follows-up on audit paras not included in audit reports through departmental Audit Committees * Interaction with the audited entities — collects information required for various purposes, including, those for planning audits, conducts entry and exit conferences with the audited Departments for various audits and follows-up with the audited entities on production of records and information required for conduct of audit ‘© Capacity building — plans and conducts in-house training programmes for capacity building of officials under his/her charge, nominates officials fo various training programmes by RTIs and other training institutes and carries out systemic studies in his/her wing to improve processes and bring in efficiencies ‘The Group Officer discharges his/her responsibilities through his/her team of Senior Audit/Accounts Officers and Audit/Accounts Officers. With the continuous emergence of new areas of audit there is a greater requirement on the Group Officers in providing guidance to his/her ‘eam and their closer monitoring. 5.34, Spar of control of Group Officers The Group Officer functions through his/her audit teams under the charge of Senior Audit/Accounts Officers and Audit/Accounts Officers (Sr. AOYAOs). The Sr. AOYAOs head a branch. In headquarters, one or more Assistant Audit/ Accounts Officers (AAOs) and Supervisors report to the Sr. AOYAOs. The AAOsiSupervisors head a section comprising, of Auditors/Accountants/Senior Auditors/ Accountants and Clerks/DEOs, in the field, the St. AOs/AOs are in-charge of the audit 21 ane() Secri t cams. As per norms the composition of the audit team consists of around 2 AAOs/Supervisors and one AnditorSenior Auditor, The span of control, which is the number of Se. AOs/AOs per Group Officer, iS @ good indicator ofthe workload of a Group Officer. A large spam of control would lead ‘o compromises on the quality of work of the Group Officer. It is essential to have an optimal span of control to cusure efficient discharge of responsibilities by the Group Officer. Table 5,2: Existing span of control in IAD: [ Number of Croup Officers | SS of Sr. AGW AOs 7 DERG. Bogen Rice ere Sipp As nay be seen from the table above, the committee observed that the span of control of the Group Officers in the department is 16. In audit offices, for every St. AOJAO, there are 2 AAOs and 2.5 Auditors/Senior Auditors, In accounts offices, for every St. AO/AO, there are 3 AAOs and 15 Accountant/Senior Accouniants. This entails a total of around 88 officials pet Group Officerin Audit and around 304 officials in Accounts. ‘The committee carted out an analysis of the time required fora Group Otticer to discharge his/aer Tere esbonsillities. The committee observed that of the 286 Group Officers posted in ault offices across the country, 93 have been assigned the responsibility of office administration. The eriaining 195 are involved in audit. On an average, $0,092 compliance audits, 181 performance audits and 4,441 Gnancial audit were camied out per year during the last ffve years as per the performance report of the department. This works out to an average of 260 compliance audits, one Performance audit and 23 financial audits per year for each of the Group Otficer posted in audit offices. The details of various andit outputs are shown in the table below: Table 5.3: Year-wise details of auiit ouipiit "| Group | Compliance audits | ] ~— officers | (CA) Annual Yer | in ] per | Financial | PAs per __| Andis | Union | Union | state | toml| Go| audits 5 2012-13] 193 | 19512 | 30083 | 150] 198 i 2013-14 | 193 | teas, 0 | 4 te [193] 16232] 1806 | 480: 166 193 | 16304 51560 | 03 34839 | S106! | 193 | ‘The Group Oificer discharges several responsibilities like planning, supervision, reporting, follow- up and capacity building to ensure that audit outputs are delivered on time and are of the desired quality. The committee assessed the time spent by the Group Offer on each of these responsibilities, The commitiee observed that the time available with the Group Officer is 1856 hoursiyear as shown in Annexure 5. The time required for effectively discharging hishher responsibilities +» deliver an AuGuGe Of 260 compliance audits, one performance audit and 23 financial audit per year works ous to 3268 hontsiyeat. This is 76 per cent more than the time actually available with the Group Officer, “The committee secognise that there is a pressing need for substantially reducing the Span of Control 22Secret 7 | 8) J ~of Group Officers. The details of the time calculation for discharging various responsibilities oe / Group Officer are tabulated in Annexure 5. ‘The Committee observed that if the span of control is reduced to &, the time requirement for various. responsibilities would be proportionately reduced, as there would be more Group Officers for the j given number of audit deliverables. Accordingly, 2 proportionately reduced time required for various responsibilities was calculated. It was analysed that with a reduced span of control of 8, a Group Officer will requixe 2014 hours/year for achieving the audit outputs. This is closer to the available time of 1856 hours/year. To arrive at the optimal span of control for Group Officers, the commitiee also adopted a consultative approach. It obtained inputs from two Senior Deputy Accountants General/ Directors at level L3fom cach stream on the ideal span of control. Inputs of the functional wings in CAG office Headquarters were also obtained on the span of control for the respective streams. On the basis of the consultations and the analysis, the committe: recommends a span of eontiol of eight AOs/Sr. AOs reporting to a Group Officer (Recommendation 7}. 5.3.4, Requirement of additional Group Officer Based on span of control of 8, requirement of additional Group Officers in JA&.AD would be as under: ‘Table 5.4: Additional requirement of Group Officer in AAD Number of | S$ of Sr. | Span of| Recommended | Required Additional Group AOs/ AOs | Control Span of| Number of | requirement | Officers | | | Controt Group officers | of Group Officers 367| —_5900/ 16.08 g BI 370 As this additional requirement is for the fan .¢ Group Officer, the committee opined that ‘the job profile of these additional 370 Group Oificers would be the same as that of the JAAS Group Officers. The reporting structure would also be the same. 5.3.5. Addressing the additional Group Officer requirements ‘The committee considered the modes of adéressing the additional Group Officer requirements in the Gepartment, including creation of an all-india subordinate audit and accounts service. Under the extant service rules for the LAAS, 33.33 per centof the posts are reserved for induction into the JAAS. Currently, this works out to 272 posts for induction into [AAS. ‘The committee noted that if the additional requirement of 370 Group Officer posts are met through am increase in the LAAS, it would lead to an increase of 123 posts under induction quoia and the remaining 247 posts under direct recruitment quota, ‘The committee observed that the requirements of additional posts are at the Group Officer level. Increasing the number of posts in the [AAS to™meet ‘his requirement would Jead to an intake of a large number of direct reeruit IAS. Therefore, such a 23significant stagnation, ‘The commnitiee also noted that the additional requirement of Group Officer level Posts (370) in the TAAS would result in an increase in the ‘Percentage of posts reserved for induction into [AAS to more than 51 percent. The Committee observed thet the additional requirements of Group. Officers through this methodology would not be appzopriate, Considering these factors the committee recommends that the additional 370 posts of Group Officers be created as regular promotional posts of Senior Audit/Accounts Officers. This would also enable enhanced regular promotional avennes for the main auditiag/aecounting gazetted Group B eadre of the department. The committee opined that the Senior Audit/ Accounts Officers who become Group Officers through regular promotion should continueto be eligible forinducti Deputy Accountant Geneial! Depuiy Dizector at level 11. Senior Deputy Accountant General/ Director at level 12 and non-functional selection grade of Senior Deputy Accountant General/ Diteetor at level 13 are the Group Officer positions in the department. The 370 additional Group Officer posis required may be operated at these three levels 2¢ regular promotional posts for the Senior Audit/Accounts Officers (Recommendation 8), ‘The committee felt the need to have an ali-India combined eligibility list of AOs/AQs and all- India transfer liability for the regular promotional posts of Sr. AO to Group Officers {levels 11, 12 and 13) to ensure efficiency, given the structure and fmetional requirements of the department. As per para 3.11.2 of DoPT OM dated 31.12 2010, the feeder grade stould normally range from 3 to 5 times the number of sanctioned posts in the higher grade. Accordingly, the above 370 posts may be allocate from Level 11 to Level 13 as tabulated below: Table 5.5: Recommended allocation of additionat Group Oifieer posts [Pay re of Post al seers Percentage 24Name of the post | Assistant Accounts] | "SAS passed aa officials failing which by “deputation or absorption failing both by -Girect recruitment. During the period of tion direct recruits shall have 10 "qualify the SAS exam fer confirmation ‘and regular appointment tp the post of AAO ~ Ratioin | = Secret @ feeder cadre (GP Rs. 5400 PB 3) ‘By promotion (AAO in evel 8&9 with iota 7 yeats approved service in the prade) failing which by deputti 2.05 DAG Dy Director Group A Gazetied S:DAG_ Director Group A Gazetied Level IT (GPRS. 6500) Level 12 (GP Rs. 7600) ‘By promotion (SrAO in lvl 10 with. 5 years approved service in the grate) ~ Ba ‘By promotion (Dy. DirectorDAG in level J1 with 5 years approved seivice inthe grade) 3a “ SHDAG / Director i QNFSG) Group A Gazetted Level 13 (GP Rs. 8700) By promotion (Director/St. DAG in level 12 with 5 years approved service in the grade) 500 BRRSAEERER EEon . Chapier 6: Financial implication of implementation of Cadre Review Committee recommendations Implementation of recommendations of the Cadre Review Committee would lead to the following changes in the sanetioned strength of the posts in the main auditing/accounting cadre: Table 7.1: Changes in the sanctioned strength on implementation of recommendations Designation Sanctioned Strength Increase (+)/ Decrease __ Auditor/Accountant Senior Auditor/Accountant Senior Audit/Accomnts Officer ~ Group Officer (Level if) ‘Group Officer (Level 12) Group Officer (Level 13) L ‘Total ‘The commitice observed that there would be an overall decrease of 11$ posts in the sanctioned strength. ‘Ihe financial impact of implementation of the recommendations of the Cadre Review Committee is placed in Annexure 6. The committee notes that there would be an additional annual cost of Rs. 80.09 crore. 26Chapter 7: Gist of recommendations of the Cadre Review Committee @) Recommendation 3: Recommendation 4: Recommendation 5: Recommendation 6: Recommendation 7: Recommendation §; Secret Non-Gazetted Cadre = Operstionalise post at Level 7 in Pay Matrix, without creating any extra Posts. The post may be designated Assistant Supervisor (page 15), Assistant Supervisors to be assigned higher functional responsibilities that require more professional experience (page 15). Supervisor posts need to be operated as a percentage of the non-gazetted main cadre posts, as it isa promotional post ofthis non-gazetted cadre (page 16) Re-distribute the posis in the non-gazetted cadre among the different levels, Auditors/Accouniants, Sz. Audito/Sr. Accountants, Assistant Supervisor ‘and Supervisor (page 16). Gazetted Cadre AAO (NFU) be assigned responsibilities keeping in view their accounting and auditing experience, including that of heading Audit parties (pagel 9), Marge the post of AO into Sx.40 and place them at level 10 (page 19) Eight AOs'Sr. AOs reporting to a Group Officer would be an ideal span of control in Accounts! Audit offices (page 23). Additional 370 posts of Group Officers be created as regular promotional posts of Senior Auditi Accounts Officers (page 24) beepers 27C) ANNEXURE i List of apex level Associations/¥ cderations who met the Committee SL Name of the Association/ | Names of the Designation No. | Federation representatives 1 All India Audit & Shri Vinod Kumar President Accounts Officers | - - Association Secretary General Z All India Federation of St President Audit Officers and Audit = — Officers | Shri Debananda Patnaik | Secretary General All India Audit & Shri M.S. Raja | Accounls Association 4. | National Audit Federation, | President Sujith Kumar | Secretary GeneralSecret, = ® List of Sx. AOs/AOs (administration) who met the Commitiee ANNE: Name Post | Name of the Office | Sai SM. Soral_ | StAQ (Admn) _Pr. Accountant General (G&SSA), Rajasthan, on ____ Jaipur- 302.005 i 2) MsS.Manonmani |StAQ(Admn) | Pr. Accountant General, Tamil Nadu aise’ etry, Chennai -600018 3. MsSabbihaBanu. | SrAQ(Admn) | Accountant General (A&3), Karnataka, | R Bengaluru- 560 001 4 Shri Naveen Kumar | SrAQ (Admn) | Pr. Accountant. General (Audit), Punjab Chandigarh. 160 017 s AO (Admn) Director General of Audit, Defence Services, New Delhi- 110 001 StAO (Admn) | Pr. Accountant General (A&E), Odisha, Bhubaneswar-751 001 7., Ms Prativa Das eral (Audit), Assam- 781 029 Jain, SrAQ (Admn) | Director General. of ~~ Audit Post &Telecommunications New Delhi- 110.054 9] Shri BK. Pandey | SrAQ (Admn) _| Pr. Dizector of Audit (Noth Central Railway) t i" Allahabad - 211015 SeA0 (Adan) —_|pe-5 bes ‘Constitution of Constitution of Indi, Stettes nda, Starts land Service jand Service. |Reguiation [Regulation \cii [PC —8 FinanciallPC— 8 it ‘local Audit [Defence laccomnss —_|Auait [branch Group Audit PC 8 PC-9 ANNEXURE 3 Syllabus of Subordinate Audit/Accounts Service (SAS) Examination Ov, __Group 1 a Te ieivit Git Local Audit [Defence Par Railway lAccounts Adit branch Aedt LA Andi PCT Pei rc 1 po=t i IPo~t } [Language Skills [Language Skills [Language Skills |Language Skills [1 Language Skills | o=2 po-2 lpC-2 PC—2 BC? Logical, Logical, Logical, Logical, Logical, ILogieal, [Analytical and [Analyticat and [Analytical and JAnalytical and |Analyticaland {Analytical and [Analysicaland [aaatiiative Quantitative [Quantlative — |Quantiative —|uamitaive [Quantitative [Quantitative [Abilities |Abiities” Abilities” ___|Abititie” [Abilities 2 C3 PC—3 PC 3 PC 3 Pi rc 3 [information finformation [Information [Information _jimfermation information [Information [Tectnology [Technology |fechnology [Technology [Technology Technology (Technology. [(iheory) “__|(Theory)__|cTheory)__[crheory) selon {ctheory) pea Po 4 Ire-4 jpc—4 4 BC-4 Infomation information [Information [Information Information Information Technology [Technology {Technology [Technology _| Technology ‘Tectnology \Practical) _[(Practicaly __|(Practieal) __|@Praciical) _| (Practical) Practical pc—5 PC—6 pc be C5 [Constitution of [Constitution of |Constittionof Cinstiution of |Constinuion of Jindia, Statutes India, Statutes |india, Satutes India, Statutes India, Statutes fmadService and Defence landService —andService [and Service \Regulation [Service Regulation Regulation Regulation, [Regulation | linctuding relate | ‘Accounts / Andi arena EE 1 Procedures | 30 Rules end [Financial Rules [Financial Rules [Financial Rules Financial Rules [Financial Rules |'inancial Rules, Principles of jand Principles ofjand Principles of and Principles of and Principles of)Principles of Principles of [Government (Goverment [Govemment Defence Postal Accounts |Goverameat _ | Government [Accounts [Accounts [Accounts Accounts ‘Accounts! Audit Accounts and | | jand works = ICPWA. opti (a le ee eee eae po as Ipc 14 [Po-14 [Pe-14 roa IPC Po— 15 (Accountancy [Financial nancial Financial (Financial [Financial lAdvance [Accounting with Accounting with| Accounting with Accounting with Accounting with Accounting Elementry Elementary fElemeniary —[fementary ee (Costing (Costing __|Costing “__|osting | i PC— 16 Publ PC 16 [PC 17 Defenco|PC. 18 Postal [PC - 19 Rallway|PC— 20 Cost j Works Accounts| Works Accounts Public Works: [Ait ‘audit {Traffic Revenue |Accountan: | “Accounts | (Geena i Laws and ik ees tt (ht (Corporate Tax_| iPC— 22 IPC_ 25 ContactPC 24 Ipc 25 [Pc-26 (Govemment | Govemment {Audit and Audit |Telecom Audit [Government |Commercial |Andit |Audit [procedures Audit including | Avditing (Workshop and | tors Audit | a Ree r ae istics ae [Acts oftegitann, [statutory Rates, laudit and linspecion of LAccounts of local i Le aS Heute i eeeSecret 3 4 ii is, Inspection/audit x recovered at instance of audit and total expenditure of AAD Rs Crore of | Total Amount ‘Amounts | Total Audit | Recoveries | accepted _by | recovered | expenditure Reports | pointed out | audited entities | by Govt. | of [A&AD | issued issued 2012-13, 47595 | 138 2,51,220 36,226 5537 2649 (14.42%) 2013-14 4ogog| 134 132.394 $5,261 3000 (64.4%) 2014-15, 48038 | 162 1,07,151 39,560 4492 3215 (36.92%) 2015-16 | 53873 188 88,089 39,640 4523 3428 (45%) | 2016-17 51061 150 128,458 42,712 6917 4045 (3%) : Baloa SE | Unit | ANNEXURE 5, | Hours/unit | Total Hours Total Hours ‘Time estimation for discharge of Group Ofiicer responsibilities in audit charge | Average Span of Control | 16 Number of working days | 232 Planning Anaval Plan Audil Programme Unit audit plan | Reporting 250 PACICOPU Action Taken Note Audit Committee Meetings Performance Audits Planning study Drafiing guidelines | Annual PAs per GO Execution | Eniry conference Mid-term Review Exit conference Reporting ‘Audit Report Audit follo-up | PAC/COPU Action Taken NoteUnit audit plan Execution Bia ia |e Estimate Estimate Fstimate 7 days supervision per week S [Handling training sessions 12 | 1 {daysperyear) d Preparation time pee Training of self [So Tomy Veco ae Total time required a 33fA Peay 9x09 60°08 “SL Fo 1809 UNUM JOE ‘999758008 | BBBLEL99 at [sre ieee Se eee ee eersh [Tsssh ro PIOOZIOS ZL99LOF TiRELI [bos0st | d06STz-00171 SH ia 0 EL RAPT ‘ereitizet__| 92465001 OLIGL [oog9cr_~ o0ze0c-00882 °H CU le Way eae ¢ TL POT CaLécescy | O8PESHSE O8CEEL [o0061t | 02802-00229 SU i 99 oe | 0 TETAS Cescoreeot | o¥zezeget g0cOTT [_O0bR6 | O0SEZ1-00198 SH or | “ect 0068 aS CeeIsoeesI= | OcepORLTI- OST HOT | oo0es | oossgt-oores ta 6 Leal cmmeere| ov ze0e6 [-ooocs | oortst-oosp'sa [gO Teoet_| ison | ovv | FeoReeS | CARILROL ze9s6 | CeOdT | OO9ES GLI ST-009ZF SH. cs soEl | 88h fosuodng | at aay = 1 asad CTISOLLISS | OOLEIS6SH gszes | 9Sb6 0088. | _OOFEEI-000Hr SU £ olts 0 assy T | | UBIMOOSY “IS | OrBGLLEsrOl- | OTESTTLS t9960 | pope | onzeo | _oobeTT-0oHse “su o_| soszi- | oogs | sooce | soupny as | ie | i | mauimooay FCOOSOITTe | esdooscre zecis | cero | Oot | ovez6-o0z6z ‘su. s gg6s_| e901t | LL0s BORpI (siuour 1 I | | tEXOD (exp) Gw) | | | SamTy or 6 Band thek 9 | s Dance ea a |S Une Tonvoyday | woweaqdur al ] = eur Tepuewy Le | ma | mse | oar | nc _| posoddoag | Supa, qenuwy Amwow ree, GocD va) soy [ Xenerdeg wo Tans pauiopouug |_wonwuaiso (so0dmyr uy unoury) ASIABYT dap! 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