Charter of Demands
1.Up gradation of Pay Scales of Audit/Accounts and Senior Audit/Accounts Officers:
In all the pay revisions and cadre restructuring, only one cadre which has received a raw deal is the cadre of AOs/Sr.AOs. The VI Pay Commission has worsened the situation. The Sr. Divisional Accounts Officers have always been kept below at least one level below the Audit/Accounts Officers. Functionally this vertical relativity exists and this has not been disrupted until the recommendations of the VI pay commission were implemented by the Notification dated 29th August 2008 . In this notification the cadre of Sr.Divisional Accounts Officer of the Indian Audit & Accounts Department has been granted the scale of Rs.8000-13500 and has been placed in PB3 with a grade pay of Rs.5400 treating them on par with the Sr.Audit/Accounts Officers of the same Indian Audit & Accounts Department while placing the Audit/Accounts Officers in PB2 with the same Grade Pay. Thus the Audit and Accounts Officers have been placed below the Sr.Divisional Accounts Officers. This has disturbed the vertical relativity established by the recruitment rules leading to an anomalous situation defeating the very recruitment rules which place the Sr.Divisional Accounts Officers in the scales applicable to the Assistant Audit/Accounts officers of the department and hence necessarily require placing the Sr.Divisional Accounts Officers below the Audit/Accounts Officers. Historically the cadre of Divisional Accountant was placed below the cadre of Section Officer of the IA & AD and the following hierarchal setup was maintained for decades in IA & AD:
Auditor /Accountant
Divisional Accountants
Section Officer
Asst. Audit /Accounts Officer
Audit / Accounts Officer
Sr.Audit/Accounts Officer
Even the Pay Scale of the Divisional Accountant up to the IV Central Pay Commission was lower than the Pay Scale of the Section Officer. It was during the IV Central Pay Commission that the cadre of Divisional Accountant was restructured and the posts of Divisional Accounts Officer Grade III, Grade II & Senior Divisional Accounts Officer were created. Though the Pay Scale of Divisional Accounts Officer Grade II was brought on par with Section Officer the Pay Scale of Sr. Divisional Accounts Officer was one scale below the Pay Scale of Audit / Accounts Officer.The Audit/Accounts Officer supervise the work of S.O.G Examination passed Section Officers. Every Audit and Accounts Officer supervises the work of 4 to 5 S.O.G. passed Section Officers and 16 to 20 Sr. Auditors/Accountants where as the Sr. Divisional Accounts Officer supervises the work of a Clerk in the Division.
This fact was taken note of by the 6th Central Pay Commission which decided that “this parity will need to be maintained.” It placed the Sr.Divisional Accounts Officers in the scale of 8000-13500 with grade pay of 5400 granting them PB3. However the Pay Commission ignored its own hypothesis and placed the Audit/Accounts officers in the PB 2 (8700-34800), merging them with the Assistant Audit/Accounts Officers, with a Grade pay of 4800 in PB2 without any stated or apparent logic. Though the Government did make an attempt to correct this anomalous recommendation, it was only half step as Audit/ Accounts Officers were continued to be placed in PB2 with Grade pay of Rs.5400. This resulted in maintaining the cadre of Audit/Accounts Officers below that of Sr.Divisional Accounts Officers.
The Audit/Accounts officers are better qualified (SOG Examination) and are eligible for consideration for promotion to the cadre of IA&AS after promotion to the cadre of Sr. Audit/Accounts Officers. They also supervise the Sr.Divisional Accounts Officers. This being the actual relative status in the Department, it is illogical and anomalous to retain the Audit/Accounts Officers in PB 2. They should, in fact, be placed at a higher status by granting them the Grade Pay of 6600 in PB 3. The Sr. Audit/Accounts Officers being a higher cadre to the Audit/Accounts Officers and constituting the promotional channel to the cadre of IA&AS, should, in all fairness and equity, be granted the Grade Pay of 7600 in PB 3. The present scales and Grade pay granted to the Audit/Accounts Officers & Sr. Audit/Accounts Officers are anomalous.
When a person is promoted as AO, from AO to SrAO and then when he is conferred IAAS with the same Grade Pay of Rs.5400 along with just one increment. It is our considered opinion that the revised scales only perpetuate the injustice to the cadre of Audit/Accounts Officers and Sr. Audit/Accounts Officers which have been suffering since long. Hence this Association is constrained to reiterate that-
A. The reasons cited in the Pay Commission report to deny higher pay scales to Sr. Audit/Accounts officers and Audit/Accounts officers are very hollow and unscientific. Traditionally Audit/Accounts Officers of IA&AD were always on a grade higher than that of Section officers of Central Secretariat Services. In that background only the Sr. Audit/Accounts officers were in the scale of 8000-13500 as per the recommendations of the V CPC. It is another issue that the VI CPC did not attempt a proper evaluation of the work and status of the cadre. This horizontal relativity was disturbed by a decision of the government to grant the Section Officers of Central Secretariat Services with four years of service pay scale of Rs.8000-13500 in October 2003, which was not recommended by any Pay Commission. The Section Officer with four years of Service is a feeder cadre to Group A posts in Central Secretariat Services. The VI Pay Commission has examined their case and approved it. Therefore logically the Section officers of Indian Audit and Accounts department who become Assistant Audit/Accounts officers after 3 or 4 years should have been granted this scale of pay instead of the scale of 7450-11500. Unfortunately this scale has not been extended to Assistant Audit/Accounts Officers. Instead the cadres of Section Officers and the cadre of Assistant Audit/Accounts Officers were merged and the grade pay was fixed at 4800 instead of 5400.
B. The Commission has placed the Section Officers in the Pay Band of 8700-34800 on the logic that the merger of the scales 5000-8000, 5500-9000 and 6500-10500 would place the posts of Sr.Auditors/Accountants and the Section officers in an identical pay and grade pay even though the former are a feeder cadre for promotion to the latter and hence the post of the Section Officer had to be upgraded to the scale 8700-34800 with grade pay of Rs.4800. According to the pay commission, this necessitated up gradation of the scales of Assistant Audit/Accounts officers and Audit/Accounts officers. However it has recommended the same scale and grade pay of Section officers to the Assistant Audit/Accounts officers and Audit/Accounts officers, without any stated logic. Going by the same reasoning which determined the vertical relativity between Sr.Auditors/Accountants and Section officers that the commission has recognized the scales of Assistant Audit/Accounts Officers, with which the cadre of section Officers has been merged, should have been upgraded to higher grades. Applying this logic the position of Sr. Audit/Accounts Officers should have been arrived at as follows.
| Cadre | Pre revised pay scales | Grade pay |
| Asst.Audit /Accounts Officer After 4 years | 8,000-13,500 | 5,400 |
| Audit/Accounts Officer | 10,000-15,200 | 6,600 |
| Sr.Audit/Accounts Officer | 12,000-16,500 | 7,600 |
C.The recruitment Rules framed by the President of India under Article 148(5) maintain a clear vertical relativity of the cadres placing the Audit/Accounts officers above the Assistant Audit/Accounts officers and the Sr. Audit/accounts officers above the Audit/Accounts officers . As per MSO (Admn) Volume I, the Accountant General’s are assisted by the Audit/Accounts/Senior Accounts/Senior Audit Officers. All outgoing correspondences (Authorisations / Audit notes and observations) bear their signatures. Moreover, the Audit/Accounts officers invariably partake as members of DPCs for Group C&D cadres. The statutory role under Provident Fund, Pension Acts, contains ‘Authorisation responsibilities’ to Audit/Accounts officers /Sr. Audit/Accounts officers for expenditure out of Public Fund. Special powers to approve Inspection Reports and settle observations and objections of minor nature are significant to the post of Sr. Audit/Accounts Officers/Audit/Accounts Officers. The Sr. Audit/Accounts Officers and Audit/Accounts Officers function as Branch Officers. They have been delegated technical and administrative powers that require them to take independent decisions. They are subject to only partial supervision and they act as independent field officers. Going by the logic of the Pay Commission, they constitute the cutting edge and have to be granted higher scales and Grade Pay.
D. With the implementation of MACP in the department most of the seniors in the merged cadre of SOs/AAOs would, on account of the run away stagnation in the department, become eligible for placement in the Grade pay of Rs.5400 placing the supervisors and the supervised in the same Pay Band and Grade Pay. This has fuelled the frustration already being suffered by Audit and Accounts Officers and Sr.Audit and Sr.Accounts Officers. With the implementation of MACP Scheme there will be little motivation to take up SOG Examination seriously unless Grade Pay of the Supervising Cadres is suitably upgraded and further promotional avenues are opened up for the AOs/SAOs. This Association, therefore, urges that the anomaly be rectified by revising the Grade Pay to Audit and Accounts officer as 6600/ and Sr.Audit/Accounts Officer as 7600/.
2. Conferment of Group ‘A’ Status to Sr.AOs:
The Demand is self Explanatory. The conferment of ‘Group A’ Status to Sr.AOs of this Department as per the Notification of the Ministry of Personnel, Public Grievances and Pensions (Department of personnel and training) Order dated 9th April 2009 facilitates the further promotional opportunities to this cadre. It is imperative that the notification is formally implemented in IA&AD without any delay.
3. Removal of age limit for promotion to I.A. & A.S.
This is a long pending issue. At present; Sr.Audit/Accounts Officers are promoted to the I.A. & A.S. Cadre, according to the All India Seniority List maintained by the C & AG’s office. But only those who have not completed 53 years of age, on the 1st July of the Panel Year are considered for promotion. Others are not considered, even if they are otherwise qualified. This is a great injustice done to the Sr.A.Os of the Department who stagnate for more than 15 years in the same cadre. In no other Department of the Central Government this kind of discrimination is shown to Group B Gazetted Officers. For example, in the Income Tax Department, the Income Tax Officers are promoted as Assistant Commissioners (IRS-Group ‘A’) even at the fag end of their service without any difficulty. In the Central Secretariat also, the Section Officers are promoted as under Secretary (Group ‘A’ Cadre) without any age restriction. There is little justification for the age limit of 53 years in our department. Even though the C&AG has accepted and understood this injustice in the informal meetings with the representatives of the Association, nothing has been done in practice to remove this grave injustice. It should be removed immediately.
4. Increasing Promotion Quota to I.A &A.S. to 50% from the existing 33 1/3%.
There are nearly 5000 AOs/SAOs working in the I.A. & A.D. The number of IA&AS Officers working in the Department is nearly 900. Out of this, only 33 1/3 % (i.e.) 300 posts are available for promotion to nearly 5000 officers. This is totally inadequate and not commensurate with the number of AOs/SAOs working in the Department. Hence promotion quota needs be increased to 50% of the total strength of IA&AS cadre. In the Income Tax, Central Excise, Customs and other Central Government Departments, the promotion quota to Group ‘A’ posts has already been increased to 50%.
5. Extension of MACP benefit to AOs & Sr.AOs:
The Government of India India 19th May, 2009 has introduced Modified Assured Career Progression (MACP) scheme to the Central Government employees from 1st September 2008 . The important feature of the scheme is that every employee shall get three financial upgradations in his career at an interval of ten years between each upgradation. Ten year interval is counted from the directly recruited post. The scheme also makes a provision for granting such upgradation to the employees who is recruited in another post by counting the resting period of ten years from the date of recruitment to that post for each financial upgradation. The scheme has also been implemented in IA&AD benefitting the cadres’ up to Sr Auditor/Sr Accountant. However the scheme has not been extended to AOs/SAOs on the ground that they have already got three promotions. In this regard kind attention is invited to the C&R rules of the MSO (Admn), Vol. I, Chapter 5 which states that “Section Officer’s (re-designated as Assistant Accounts/Audit Officers) service is an appointment and no person who has not passed Section Officers’ Grade Examination is eligible for appointment as Assistant Accounts/Audit Officer and thus not regular line of promotion …” . The fact that only the service rendered in the cadre of Assistant Accounts/Audit Officers is counted for future promotions confirms the above position. In case of LDCs who negotiate the departmental examination and become Stenographers it has been clarifie, Vide circular dated 31/07/08, that they are to be treated as “Appointed to the cadre of Stenographers” The case of the Assistant Accounts/Audit Officers (Section Officers) who have negotiated the Section Officer (Grade) examination from the cadre of Clerks, Accountants/Auditors, Sr.Accountants/Sr.Auditors is analogous and they also have to be treated as “appointed” to the post on their successful negotiation of the Examination. Thus the consideration under the MACP scheme has to reckon the existing AOs/SAOs treating the AAO cadre as the entry cadre in all fairness. Consequently AO/SAOs are entitled for benefits under MACP scheme treating them as having been appointed in the cadre of Assistant Accounts/Audit Officers and have been granted only one or two promotions thereafter as the case may be and granted progression accordingly.
6. Confer status to Sr.AOs promoted to I.A. & A.S. directly in the rank of DAG/DD instead of AAG/AD recognising their long years of experience.
At present, the Sr.AOs promoted to I.A. & A.S. cadre is initially given the rank of A.A.G/A.D only. This is also another injustice done to the cadre of Sr.AOs. The Sr.AOs and AAGs are drawing identical scales of pay and their nature of work is also one and the same. The Sr.A.Os deserves to be directly placed in the rank of DAG/Deputy Director, without insisting upon the probationary period of 2 years as A.A.G. It should be made applicable only for the Direct Recruits and not to the promotee officers. It is pertinent to point out that the recruitment rules of IAS stipulates that the gazetted officers of the State Service will be placed in the senior times scale directly on induction in to IAS. The absence of such a stipulation in the recruitment rules of IA&AS has led to an unacceptable anomalous situation much to the disadvantage of the SAOs of IA&AD denying them due recognition of their experience and expertise. The recruitment rules need to be revised to undo the injustice being meted out to the SAOs.
7. Cadre Review:
The cadre of SAOs has no promotional prospects in the department except for induction to IA & AS cadre. The induction is also very small percentage and with conditionality of age restriction etc. This has resulted in persons stagnating in the same cadre for more than 10 to 12 years adding frustration coupled with de-motivation. To remove this acute stagnation and also to meet the functional needs of the department there is an urgent need to have fresh review of the cadre providing more promotional opportunities to the SAOs in the department. It may not be out of place to mention here that in many departments in Central Government there are further promotional opportunities to similarly placed cadre. It is the demand of the members of this Association that a comprehensive review of the cadre of SAO is immediately undertaken and this Association is willing to extend full cooperation for such a review so that stagnation and feeling of deprivation in the cadre can be removed in such a way that department can also utilize the expertise of this cadre in better manner.
8. Create the post of Welfare officer in each field office with IA&AD without referring total number of Staff:
The post of welfare officers in each field office should be created without reference to the total number of staff working in that office. The post of Welfare Officer should be filled up purely based on seniority.
9.Railway Audit Parties on tour duty should be allowed to stay in hotels as per their entitlements whenever accommodation is not available.
The Officers and staff of the Railway Audit wing of the I.A & A.D proceeding on tour duty for inspections/reviews are governed by the Railway T.A Rules envisaging stay in Railway Rest houses at the work spot. The period of stay at the work place on duty ranges between 3 and 8 days at a time for conduct of inspections/ review work as per the programme of Audit. Difficulties are being faced by the inspecting personnel on tour due to the non-availability of rest house accommodation at the place of work/non- allotment of accommodation by the Railway Administration for the required period wherever rest houses are available on account of prioritization for stay of officials of the Railways and the restricted period of allotment (3 days maximum) even when the requests for allotment are not considered after prioritization for Railways officials. Further, such allotments are regulated/ modified in the event of requirement of Railway officials subsequent to allotments to Railway audit personnel necessitating vacation of the rest house. As this affects the conduct of inspections satisfactorily impacting on the out-put, it was submitted that the members of the inspection party may be permitted to stay in hotel accommodation during the period of inspection and allowed reimbursement of the expenditure wherever Rest house facilities are not available/ not allotted.
10. (a) Dilution of Audit function should be stopped. A thorough review of the existing Audit Plans audit made more effective. (b) Audit of Panchayat Raj institutions should be strengthened by creating adequate number of posts in that wing. (c) The financial transactions of LIC, Public Sector Banks, Privately held public Limited companies, Non Government Organizations, Companies which are substantially financed by the Government without any limitation on the percentage of share capital, all regulatory bodies, Special Purpose Vechicles should be subjected to audit of C&AG
