Chap 3

42
THE COMPTROLLER & AUDITOR GENERAL OF INDIA
3
Organisation of C&AG
The organisation that C&AG heads is known as Indian Audit and

Accounts Department (IA and AD) which is his arm for carrying
out the duties and responsibilities entrusted to him. While C&AG
is a Constitutional Authority, all others working in the IA and AD
are governed by service conditions applicable to their counterpart
civilian Government employees. However, the C&AG is required
to be consulted prior to issue of any instructions that affect existing
service conditions or introduction of any new conditions of service.
In the Headquarters of IA and AD, there are three posts of Deputy
Comptroller and Auditor General (DAI)all equivalent to
Secretary to Government of Indiaof these posts, two viz. DAI
and DAI (Commercial) existed prior to 1990, while a third post of
DAI was created in December 2001. This post was created on the
initiative of the then C&AG V.K. Shunglu who processed this post
due to the momentous role cast upon the C&AG for the audit of
and accounting of Panchayati Raj Institutions (PRIs). The Addtional
Deputy Comptrollers and Auditor General (ADAI), numbering 6
at present, are functionally at the same level as DAIs and report
directly to the C&AG. These 9 officers constitute C&AGs senior
management team.
The office of the C&AG with its Headquarters at New Delhi is
a vast organization being the single audit authority for the Central,
State and Union Territory Governments and with its new role as
the auditor of local bodies. As a result, his offices are located all
over the country, in every State, Union Territory and in the
headquarters of the functional areas of his audit like Railways,
Defence, Commercial, and Post and Telecommunications. In 1990
the starting period of this compilationthe C&AG had 172 field
offices. This included 97 headed by Principal Accountants General/
ORGANISATION OF C&AG
43
Principal Directors/Director Generals i.e. HOD level offices. There

were 69 branch offices and 6 offices headed by Sr.DAG/DAG.
During the year 200506, there were 219 such offices consisting of
136 HOD level offices and 83 branch offices. Besides there were
461 Resident Audit offices including Divisional audit offices,
Construction audit offices, Store audit offices etc. (for Railway
Audit offices) and branch offices for defence audit offices and
commercial audit offices.
An Organisational Chart of the IA&AD is annexed.
Following is the functional break-up of C&AGs organization
in relation to field formations.
CIVIL AUDIT OFFICES
There are five offices auditing the accounts of Union (Civil)
Ministries and 41 HOD level offices in various states. In addition,
there are 16 field offices headed by Sr. Deputy Accountants General
for audit of local bodies in states.
A&E OFFICES
There are 20 offices of Accountants General (A&E) in various states.
In addition, there are six offices of Sr. Dy. Accountants General
(A&E) in some of states.
P&T AUDIT OFFICES
P&T Audit is conducted by Director General Post and
Telecommunications, Delhi who has 16 branch offices at various
stations.
RAILWAY AUDIT
There are 17 Pr. Directors of Audit conducting the audit of Indian
Railways.
DEFENCE AUDIT OFFICES
There are three HOD level offices for carrying out the audit of
Ministry of Defence, Services Headquarters and Ordnance Factory
organization. Two of these offices are located at New Delhi and
one at Kolkata.
44
COMMERCIAL AUDIT OFFICES

There are 12 offices of Pr. Directors of Commercial Audit and exofficio Member Audit Board (MAB). These offices audit various
Central Government companies and corporations. The State offices,
called office of Accountant General or Principal Accountant General
(Audit), conduct audit of State Government Companies and
Corporations.
OVERSEAS AUDIT OFFICES
There are two permanent offices of Pr. Directors of Audit at London
and Washington. The office at London carries out audit of accounts
of High Commissioner for India in London and Missions and posts
in Europe except the Missions in Turkey and Cyprus. They also
audit missions in former CIS States. The office in Washington
conducts the audit of accounts of Embassy of India, Washington,
its supply wing and all Missions and Posts in North, South and
Central America. Audit of Embassies in other countries is
organized by Director General of Audit Central Revenues New
Delhi by deputing audit teams to therse countries. In addition,
there are two temporary offices one at Rome for the audit of Food
and Agricultural Organization and the other at Geneva for the
audit of World Health Organization.
NATIONAL ACADEMY OF AUDIT AND ACCOUNTS;
REGIONAL TRAINING INSTITUTES, ETC.
National Academy of Audit and Accounts is located at Shimla for
training of IA&AS officers. There are nine RTIs at various stations
for training of other staff. There is an International Centre for
Information Systems and Audit (iCISA) at Noida which is also the
International Training Centre of the C&AG of India.
STAFF STRENGTH
IA&AD employed 60,352 persons in October, 1990 and in August,
2007 this number was 50,994. The following table reveals the
category-wise position of offices and staff:
Year
Men-in-position
1990
IA&AS Officers (including other

Group A officers)
Senior Audit Officers/
Audit Officers and equivalent
Section Officers/ AAOs officers and
equivalent
Senior Auditors/ Auditors/
Clerks and equivalent
Stenographer
Group D offiicials
Record Keeper etc.
Total
45
2005
2007
479
455
616
(as on 1 August,
2007)
4635
4,322
4,503
10,412
11,148
11506
37,081
29,890
28539
805
5,933
1,320
729
4,803
3,397
543
4166
989
60,352
54,925
50994
In 1990 the Audit stream had 34,716 persons and the A&E offices
had 24,212 persons on their rolls. In 2005, these figures were 30,055
and 23,498 respectively.
A remarkable feature has been the significant decline in the
total manpower of the organization in 2007 as compared to what
it was in 1990. This should be viewed against the back drop of the
fact that during the intervening years, the C&AG has been
entrusted with several additional functions (without shedding any
of the original tasks). This reduction reflects a conscious decision
not to go in for direct recruitment till the new processes, consequent
on the substantial computersiation including the VLC that has taken
place in the Department, are further streamnlined for which a work
norms study is currently on. The additional work load on the
C&AGs organization during this period is exemplified by
developments such as creation of 17 independent offices to deal
with the audit and accounting functions of local bodies, creation
of 7 more HOD level offices as a result of creation of new railway
zones, 3 new AG offices due to reorganization of offices in 3 States
consequent to carving out of new States from them. Also, some
new AG level offices were created by breaking up existing AG
offices which was catering to more than one State. Besides these,
new audit functions, which hitherto did not exist, devolved on
the C&AG like audit of a considerable number of privatizations
carried out, audit of about 5 or 6 regulatory bodies created during
this period, vast expansion in the IT audit field and new role in
audit of Local Bodies. All these functions were carried out by the
46
C&AG with the help of available manpower resourcesin fact the

existing strength itself was getting depleted.
It must be said, in passing, that it would have been perhaps
difficult to cope up with reduced work force carrying out a larger
work load but for three developments that helped in this process:
One was the induction of VLC for accounts compilation which
automated several accounting operations. This has created scope
for manpwoer savings in A&E offices which can be tapped for
redeployment. The exact creation ofsuch savings is currently the
subject matter of a study by a Task Force of the Department.
Two, introduction of a vast net work of computers in all offices
added to the speed and efficiency in work methodology across
the offices of the department.
Third, the audit system, which was earlier bound by an
inflexible regime of prescribed quantum of checks and periodicity
of audits, was loosened after September 1994 orders on Audit
Planning. These orders gave freedom to the Accountants General
to plan their audit in terms of their resources and priorities of
audit thereby eliminating the concept of arrears in audit. This was
made further flexible by refinements in auditing techniques like
induction of risk based audit and scientific statistical sampling
which gave the Department better quality assurance in their audit
without committing large work force that was thinly spread across
various small audits.
BUDGET
The comparative picture of budget provision for IA&AD depicting
the position in 199091 and in 200506 is given below:
(Rs. in crore)
Category of
Expenditure
199091
200506
Charged1
Voted
5.08
258.47
38.51
1,184.21
Total2
263.55
1,222.72
Even though the budget of the IA&AD, like all other Departments/
Ministries of Government of India is finally to be approved by
Finance Ministry, a very healthy convention has been built,
whereby the Finance Ministry, generally does not interfere much
in the Departments Budget. A practice of prior consultation
47
(informal) followed by a formal meeting of the Budget Officer of

IA&AD with Secretary (Expenditure) exists when final figures are
approved. There has not been a situation where a budgetary cut
of significance has been imposed unilaterally by the Ministry of
Finance. True, the IA&AD, in the tradition of being a very
conservative and disciplined organisation in financial matters, has
often, on its own, imposed budgetary curbs on the basis of
Government of India orders on economy except where
departmental key functions are at stake. For example, Travel
Expenditure is an item that is vital to the functioing of the IA&AD,
as audit functions involve vast travelling to the auditee offices for
on-site auditwhich is the major type of audit conducted. As a
reduction in Travel Expenditure would greatly hamper the audit
function, C&AG does not generally place curbs on the provision
for Travel Expenditure because that would involve grounding of
field parties.
BUDGET MONITORING AND CONTROL OVER
EXPENDITURE
A beginning was made in 1993 to monitor the Budget through a
computer based system to generate various managerial reports
for effective monitoring of budget utilisation and expenditure in
all the offices of IA&AD. The Budget Information System had the
option of transfering data through floppy eliminating data entry
at Headquarters. This system also facilitated the user to present
the data in graphics mode such as pie diagrams, bar charts, etc.
The Budget Expenditure Information System was upgraded and
modified in 1998 by providing the users in field offices the facility
of entering the monthly expenditure and probable expenditure
figures. It provided extensive validation checks at the time of data
entry. The package provided a module for taking back-ups at any
point of time. It prepared a floppy for sending the same to
Headquarters Office. The number of records and total amount
were also stored in a file for reconciliation at Headquarters. It
was further modified and designed as aWeb-based System in
January 1999 to enable the field offices of IA&AD to enter
expenditure details from their offices itself using the Internet
facility. This web based computerised system provided several
inputs for effective monitoring of budget utilisation and
expenditure in all the offices of IA&AD. Also, this system generated
various managerial reports for the purpose of decision making.
48
H.R. POLICY
As the IA&AD is essentially a knowledge based department its
greatest asset is its work force. The HR Policy, therefore, becomes
central to the organisations development. Broadly, the H.R. Policy
would cover recruitment, training, deployment of staff and
opportunities, in general, afforded to the manpower to develop
themselves and their skills in a congenial work place.
Changes in HR Policy became pronounced after the 2001
Accountants Generals Conference where the subject was discussed
under the caption Change Management and several important
recommendations made. The Conference made, among others, the
following major recommendations :
1. Provide for promotions to IA&AS at an early age, based on
Limited Competitive Examination conducted by the UPSC
annually.
2. A system of secondment to private sector professional firms
or to other SAIs may be considered for improving the portfolio
of captive skills available to the Department.
3. Developing synergies with IGNOU or other Open Universities
to impart training to our staff so as to enable them to obtain
formal qualifications that are professionally relevant.
4. Review the role of UDCs (read auditor) in the Audit Offices.
The recommendation was to reduce recruitment at lower level
below Section Officer.
5. Recruitment Rules to be changed to provide for direct
recruitment of SOs with knowledge of accounting and
computers. Experts and Consultants may be inducted on
contractual basis in areas where there are competence gaps
and the powers to engage them may vest with functional ADAI
in consultation with Budget Division.
6. On building up competence, the suggestion was that the career
planning for direct recruit IA&AS through the initial 20 years
may be done in the following manner :
(i) First 2 years to work as AAG in an Accounts Office holding
charge of VLC.
(ii) After this, as DAG a stint of 4 to 5 years in Civil Audit
Office to be mandatory.
49
(iii) After 9 years of service officers may be posted to

Headquarters, NAAA or released for deputation.
(iv) After becoming Sr. DAG in the field offices, they will be
posted to other functional areas of Audit viz. Receipt,
Railway, Commercial, P&T, Defence and Administration
etc. And finally, it was recommended that Managerial
training before being promoted to the AG level will be
very useful and for this purpose training at IIM Bangalore
may be continued. It was further suggested in this meeting
that officers should have had worked as AG of the State
for minimum duration of 2 years before being considered
for posting to Headquarters.
(v) It was also suggested that promoted officers should be
better used and they would be more motivated if retained
in the area of their specialisation.
7. The Conference also recommended financial assistance to
officers for undertaking professional courses. On audit practice,
it suggested that best practices in auditing be adopted and a
code of ethics should be adopted based on the INTOSAI code
of practice with appropriate modifications. It was also
suggested that audit may be centrally driven by Addl. Dy.
C&AGs in their functional areas.
8. Risk assessment particularly with respect to fraud should be
made a regular part of C&AG audits.
This subject acquired a prominent place in discussions in C&AG
Shunglus tenure and some major decisions were taken during
present C&AG V.N. Kauls tenure. He took several steps towards
formulating a comprehensive H.R. Policy as explained below. The
process is still on.
HUMAN RESOURCES COMMITTEE
C&AG set up a Human Resources Committee in January 2004 for a
fundamental review of the organisational structure of the
Department to see if any changes were required in order to fulfil
the objectives of the Perspective Plan of the Department. The Plan
had, under the group Human Resource Management set a goal
for formulation of a Human Resource strategy that addressed
recruitment, promotion and staff evaluation issues. It had given
detailed guidelines on recruitment, promotion and on
50
professionalisation, re-deployment and motivation. The

Accountants General Conference of 2005 had also conducted a
review on Human Resource Management in the context of
Perspective Plan provisions.
The Human Resources Committee under the Chairmanship of
DAI gave its Report in April 2004 and after studying various aspects
of the Perspective Plan identified 5 areas where it thought
organisational changes would be required to achieve the goal set
out in the proposed Perspective Plan. These areas were:
Performance Audit
Audit of Local Bodies
Information Technology
Training
Human Resource Management
On Performance Audit, the Committee suggested formation

of a Core Group of persons in each Audit Office for specialisation
in Performance Audit. The Committee also listed out jobs for which
the Group Officers should be made responsible like creation of
data base, studying the previous Inspection Reports, selection of
topics, deciding on fast track interaction with the Government,
providing inputs and finalising the Audit Reports. It also
recommended that in the beginning RTI, Mumbai and iCISA should
be the Training Centres for the Core Groups in Performance Audit.
Its second focus area was audit of local bodies where Committee
said that a separate office for audit of PRI and LBs should be
formed which will be manned by staff from Accounts &
Entitlement (A&E) as well as Audit Offices on deputation basis. It
also recommended that surplus staff in A&E offices would need
to be identified. It suggested that training courses should be
organised at RTIs for the staff to be deployed on this work.
With regard to Human Resource Management, the Committee
made following further recommendations:
(i) 20 per cent of the vacancies in the IA&AS as notified to
the UPSC should be reserved for fast track promotion.
(ii) For posting at Headquarters every IA&AS officer should
have completed minimum 810 years in the Department.
(iii) The Committee did not favour necessity for setting up an
independent Human Resource unit because most of the
salient points in Human Resource Management had
51
already been decided and were under implementation

by different functional groups.
RECRUITMENT RELATED ISSUES
A decision was taken in 199394 that in view of economy
instructions, issued by the Government of India from time to time
and the ban imposed on creation of new posts, no new post in
Group B, C and D cadre (except in the cadre of Section Officer)
be sanctioned. A number of posts in these cadres were abolished
in 2004 (1,957) and 2007 (4,300). A temporary general ban on direct
recruitment to all the posts of Auditors/ Accountants/ Clerks is
applicable since the year 2003 and in respect of Group D since
2004. Only in respect of Section Officers, direct recruitment is being
done in deficit offices.
CREATION OF EDP POSTS
A significant step towards computerisation in the IA&AD was
creation of EDP related posts in the Department. The EDP posts
were sanctioned in the field offices of IA&AD from the year 1994.
Draft Recruitment Rules for non-gazetted EDP posts of Data Entry
Operator, Console Operator and Sr. Console Operator and copies
of model syllabus (question papers) for aptitude and skill test were
circulated vide DAIs D.O. of February 1994.3 The draft Recruitment
Rules for Gazetted EDP posts of Data Processor, Sr. Data Processor
and Data Manager and copies of the model syllabus for aptitude
test and skill test were circulated vide DAIs D.O of March 1994.
To make the syllabus of EDP posts more useful to the needs of the
department as well as to rationalize the departmental examinations
for EDP posts, the existing syllabus and departmental examinations
etc. of EDP posts was revised vide C&AGs circular of December
2003.
ANNUAL DIRECT RECRUITMENT PLAN
In terms of the Department of Personnel and Training OM of May
2001 and June 2002, all the Ministries and Departments are required
to prepare an annual recruitment plan for the ensuing year to fill
up direct recruitment posts in Group B, C and D cadres.
Information on this is called from the subordinate/ attached offices
and quantum of direct recruitment to be made against each post
or cadre is decided by a Screening Committee at the Ministry.
52
From 2003 onwards, IA&AD is, on the line of Govt. of Indias

orders regarding Optimization of Direct Recruitment to Civilian
Posts, calling for the Annual Direct Recruitment Plan from field
offices in Headquarters and taking decision here regarding the
quantum of recruitment by each office. Accordingly, an annual
recruitment plan for the year 2003 was received in the Headquarters
from field offices and it was decided that during the year 2003, no
direct recruitment to Group C post was to be made, only
exceptions being recruitment on compassionate grounds and
recruitment of staff car drivers. Recruitment to Group D posts
was allowed to be made on case to case basis where the vacancy
position was acute. Subsequently, the Department has issued formal
instructions in October 2006 regarding outsourcing the duties and
functions of Group D cadre. Similarly, in the case of clerical cadre,
new recruitment is restricted to EDP posts.
DAIS COMMITTEE
In January 2003, C&AG constituted a Committee consisting of three
DAIs to examine the under mentioned issues and make
recommendations thereon:
Qualifications for direct recruitment of Section Officers and
Clerks which will include (a) feasibility of prescribing a
minimum qualification in computers for Clerks and (b)
desirability of prescribing Bachelors Degree in Commerce as
a minimum qualification for all directly recruited Section
Officers.
Filling up of vacancies in the cadre of Section Officers (SOs)/
Assistant Audit Officers (AAOs) in Civil Audit Offices : (a)
Desirability of permanently absorbing SOGE passed staff from
A&E offices in Audit Offices and (b) filling of vacancies through
direct recruitment.
Balancing of surplus manpower in the A&E and Commercial
audit offices attributable to computerization, disinvestment and
closure of public sector undertakings.
The Committee recommended revised qualifications for direct
recruitment to various posts in Group B (non-gazetted) and Group
C in the Department. These included:
(i) enhanced qualifications for direct recruitment for clerical cadre,
for whom apart from Senior Secondary School Examination,
53
diploma in computer applications from recognised institutes

was added as essential qualification, for Accountant cadre,
qualifications recommended included a B.Com degree or BBA
degree or a graduate with Economics or Statistics as a subject.
A graduate other than in these disciplines was eligible only if
he had a professional qualification like CFA or Intermediate in
CA, ICWA, etc. Similarly, for auditors cadre, the same
qualifications as for the Accountants cadre were prescribed.
For Section Officers (Civil), a M.Com degree or Graduate with
professional qualification like CFA, CA, etc. or MBA was
prescribed. For Section Officers (Commercial), the essential
qualifications recommended were same i.e. M.Com or graduate
with CA, ICWA, CS or B.Com with CFA or MBA with
specialization in finance.
(ii) The Committee also recommended improvements in
compensation package distinct from that applicable to
corresponding posts in the Central Government to attract and
retain more professionally qualified personnel. An important
recommendation made was that it might not be desirable to
absorb in Audit office, SOGE passed staff awaiting promotion
in the A&E offices, and for this purpose the Committee
recommended a dispensation for personnel of A&E office to
appear in the Civil Audit branch of SO Grade Examination for
their eventual absorption in Civil Audit offices.
The Committee was in favour of the continuing the direct
recruitment in the Section Officers cadre in deficit offices. Regarding
the surplus manpower in A&E offices, the Committee came to the
conclusion that redeployment of such surplus manpower as
identified by individual offices may be considered on case to case
basis. However, the Committee could not come to any definite
conclusion about surplus manpower existing in Commercial audit
offices as a result of disinvestment exercise of the Government.
FOLLOW UP OF THE RECOMMENDATIONS
The amendment in the relevant Recruitment Rules is contemplated
for incorporating enhanced qualifications for Group C posts and
SOs posts. The Section Officer Grade Examination (Civil Audit)
passed staff of A&E offices are being considered for permanent
absorption as Section Officers in the deficit Civil Audit Offices.
54
IDENTIFYING SURPLUS MANPOWER IN A&E AND

COMMERCIAL AUDIT OFFICES
Regarding A&E personnel, the Commitee said that due to absence
of norms for determination of staff in the post VLC scenario, which
were still to be worked out and notified, a precise quantification
of such surpluses in A&E offices was not possible. It took note of
the fact that, on ad-hoc basis, some surplus personnel, as identified
by individual offices in the year 2002 were already utilised for
audit of PRIs, ULBs, etc. The Committee found the position
somewhat fluid in the Commercial Audit Offices. It desired
Commercial Audit Wing in Headquarters to separately undertake
this exercise.
A Task Force is looking into the issue of revising the existing
work norms in the post computerisation scenario in the A&E offices.
RE-STRUCTURING COMMITTEE
A Committee of DAIs also went into the restructuring required in
IA&AD and after deleberating on the issue, made the following
recommendations in January 2007:
(i) Greater and more focused supervision by Group officers.
(ii) Reorganization of the CASS wing and increasing the focus
on audit of sanctions.
(iii) Redeployment of the CAP wing on field duty.
(iv) Increasing the number of trained audit parties in IT audit
to keep pace with computerization at the auditees end.
(v) Setting up of a separate Autonomous Bodies wing in each
big AG office.
(vi) Introduction of a modified Controlling Office based audit
in the Local Bodies Wing.
These recommendations made by Restructuring Committee
were approved by C&AG. An important recommendation of this
Committee was that restructuring in accounts (A&E wing) should
be effected only after the BPR recommendation relating to work
norms are implmented.
DIRECT RECRUITMENT OF SOs
The direct recruitment through Staff Selection Commission
commenced from 1991 and since then against the total requisition
55
for 2569 vacancies (upto 2005), a total of 2419 candidates were

sponsored.
EXAMINATIONS
IA&AD, being a department of professionals, has systems of
examinations for promotions, grant of incentives and for
confirmation in service. As of now, the following are some of the
major examinations being conducted by the department for the
purposes noted against each.
(i) Sections Officers Grade Examination
(ii) Revenue Audit Examination for Section Officers/
Assistant Audit Officers
(iii) Depatmental Examination for Accountants/ Auditors
(iv) Limited Departmental Competitive Examination for
Clerks for promotion as Stenographer Ordinary Grade
(v) Limited Departmental Competititive Examination for
Matriculate Group D Staff for promotion as Clerk
(vi) Departmental Examination for Clerks in A&E Offices
(vii) Incentive Examination for Senior Auditors/ Senior
Accountants
(viii) Incentive Examination for SOs/ AAOs of A&E offices
Section Officers Grade Examination (SOGE), earlier called SAS
examination, is rated as a highly prestigious examination in
Government Accounting and Auditing field. The Department had
not, for a long time, revised the syllabus of this examination after
1984the year restructuring took place in IA&AD. It was an
outcome of this that a Committee was constituted in 1993 for
revising the complete syllabus of SOGE but it came to the conclusion
that there was no need for big shake up and it recommended an
additional paper on Computer Systems (Theory & practical) which
got included for the SOGE held in November 2001. Some local
papers relating to P&T Audit Branch also underwent revision in
consequence of corporatisation of Department of Telecom
Operations and Services into BSNLa Government Company. In
the Perspective Plan (200308) of IA&AD, as adopted in the XXII
Accountants General Conference and apporved by the C&AG of
India apart from other goals, was the revision of syllabus of SOGE.
A comprehensive revision was accordingly carried out in the SOGE
syllabus in January 2007 for application from the examination to
56
be held in November 2007. The examinations whose syllabus were

revised included SOGE, Revenue Audit Examination for AAOs/
SOs and Incentive Examination for Auditors. Extensive revisions
in syllabus were overdue and necessary in view of several
important developments that took place in countrys public policies
affecting C&AGs scope of work and the new emphasis being
accorded to more scientific techniques in Auditing like RiskBased
Audit and Statistical Sampling. Also Performance Audit techniques
have undergone a paradigm change in techniques and content.
The new syllabus taking into cognizance these factors has, amongst
others, introduced, besides a paper on Performance Audit, a new
paper on Statistics and Statistical Sampling.
The revision of syllabus for Departmental Examinations for
Auditors/ Accountants is currently being attempted by a
Committee of 3 Group Officers.
A decision was taken in October 1996, not to conduct the SOGE
in offices where the officials who had passed SOGE upto
November/ December 1994 batch were awaiting promotion as
section officers. On that basis 22 such offices were identified and
SOGE was stopped in these offices. In 1997, for the same reasons
SOGE did not take place in the offices of AG (A&E)-I, Maharashtra,
Mumbai, AG (A&E)-II, Maharashtra, Nagpur. In 1996, court cases
were filed by eight offices of A&E against the decision of not
conducting SOGE in their offices. The Honble Court, however,
refused to grant any stay. However, in 1997 when AG (A&E )
Maharashtra Nagpur candidates approached the Honble Court, a
stay was granted by the Court and candidates were allowed to
appear in the examination. The matter is regularly reviewed and
with the passage of time, gradual clearnace of backlog has taken
place and the SOGE was restored in these offices. In 2006, due to
stagnation in the promotion of SOGE passed officials in 16 A&E
offices, the SOGE did not take place in these offices. There was
however, no court case in any of these offices.
INCENTIVE SCHEME FOR HIGHER QUALIFICATIONS/
PROFESSIONAL QUALIFICATIONS
Incentives for acquiring higher or additional professional
qualifications were prevalent in IA&AD since 1961. The normal
mode of incentive was to give advance increments on acquiring
higher qualifications.
57
In 1993, Government of India replaced the existing increment

based incentives to lump-sum incentives. In pursuance of the
recommendations of the Fourth Central Pay Commission, a
Centralized Committee was constituted to draw a list of
qualifications that would entitle sanction of lump-sum incentives,
and also to lay down standard scales of incentives for each type of
qualification. The grant of incentive in respect of the qualifications
is subject to fulfilment of the criteria as mentioned in DOPTs OM
dated 28 June 1993. The acquisition of the qualification should be
directly related to the functions of the post held by him/her or to
the functions to be performed in the next higher post. There should
be a direct nexus between the functions of the post and the
qualification acquired and it should contribute to the efficiency of
the government servant. The quantum of incentive is uniform for
all the posts irrespective of their classification or grade. No financial
assistance is however, given to any one for pursuing these courses.
The Department in their circular of December 2000 brought
out a list of all the qualifications eligible for grant of lump-sum
incentives. The list contained eight courses viz. Intermediate and
Final examination of the Chartered Accountants (CA), Cost &
Works Accountants (ICWA), Company Secretary (CS), Chartered
Financial Analyst (CFA), Post Graduate Degree/Degree/Post
Graduate Diploma in Computer Science/Computer Application/
Information Technology and Diploma or equivalent in Computer
Science/Computer Application/Information Technology. These
incentives were made applicable with effect from 9 April 1999
presumably because the DoPT in their OM of 9 April 1999 had
brought out a fresh scheme of grant of lump-sum incentive on
acquiring fresh qualifications on the basis of recommendations of
Fifth Pay Commission.
XXI Accountants General Conference, acknowledging the rapid
changes in audit environment made recommendations under
Change Management for financial assistance to IA&AS officers for
undertaking professional courses like Certified Information System
Auditor (CISA), Certified Internal Auditor (CIA), Certified Fraud
Examiner (CFE) etc. Based on these recommendations, a circular
was issued in August 2001 granting reimbursement of registeration
fee and examination fee for undertaking these professional courses
by the IA&AS officers after their probation period subject to certain
conditions. The scheme was extended to Group B and C
employees of IA&AD vide Headquarters circular of 31 October
2001 for certain professional courses.
58
PROFICIENCY IN REGIONAL LANGUAGES IN THE IA&AD

The C&AGs jurisdiction being across all the States and Union
Territories in the country, the question of knowledge of local regional
or official language of the States/ Union Territories concerned
becomes a material factor specially in the case of IA&AS officers
who are transferable to any state in the country and also in case of
directly recruited Section Officers through the Staff Selection
Commission who are eligible for posting to any Accountant Generals
office where vacancies exist. The issue of knowledge of regional
language by the IA&AS officers was first voiced as far back as Baksis
time (1972 to 1978). But nothing concrete came out. The question
was again discussed in the Senior Officers Meeting during the time
of C&AG, Shunglu and, as a result, in November 1999 C&AGs office
issued instructions regarding incentive scheme for IA&AS
Probationers for successful completion of language training in
Accountants General offices. Under this scheme, the probationers,
when they are posted to the office of Principal Accountant General/
Accountant General (A&E) for field training, are required to undergo
training in regional language of that State and on acquiring
proficiency or passing the examination duly recognised by a Board
or University or Government are declared successful. Where such
institutional arrangements do not exist, a test of knowledge in the
regional language would be taken by the concerned Accountant
General and on being successful they would be given an incentive
of Rs.5,000/ Rs.4,000/ Rs.2,000 depending on the grades of
proficiency they have achieved.
By this system, the IA&AS officers would hopefully acquire
knowledge of atleast one regional language and when posted to
the State of that language, it would help them very much.
The other category involved in this context, was directly
recruited Section Officers who can be posted to any office across
the country. While the first two competitive examinations in 1991
and 1993 were conducted by Staff Selection Commission on zonal
basis but from 1997 onwards competitive examinations are
conducted on All India basis. In both these cases, however, there
are always chances that the candidate belonging to a particular
state or region may get appointment in another State where the
official language may be different from the language of the
candidate. In the case of Civil Audit Offices, the cadre of Section
Officers and Group B is not transferable outside the State. A
person working as Section Officer/ AAO or AO has to perform
59
extensive local audit inspection to check the records in the State

Governments offices, practically all of these records in most of
the States are in their local official language. Therefore, a good
knowledge of regional language of the concerned State becomes
necessary in the discharge of their duties. The Department,
therefore, felt it necessary that such candidates acquired working
knowledge of regional language of concerned State to properly
discharge their duties. It was, therefore, decided that in the offer
of appointment itself a clause should be added to the effect that
during probation the candidates shall acquire knowledge of the
official language of a State where they were appointed unless they
already had passed an examination of at least matriculate standard
in that language. In case, there were more than one language in
use in the State, the probationers were required to learn the
formally designated official language of the State. No such
requirement, however, exists for persons posted to Audit Offices
conducting audit of Central Government offices.
Since January 1999, the condition of passing the Regional
Language Examination is also applicable in respect of those Group
C officials who join the department as a direct recruit.
ASSOCIATION MATTERS
Government of India, Ministry of Personnel, Public Grievances &
Pensions, Department of Personnel and Training in November 1993
introduced CCS (RSA) Rules, 1993 restricting the membership of
association to a distinct category of Government Servants having
common interest.
In the IA&AD, a conscious decision was taken in consultation
with DoPT in April 1995 to form Associations at the field level for
various categories of employees. Three categories of employees
on the audit side and four on the A&E side were identified for
information of unit/field level Assocations.
Category
A&E offices
Audit offices
I
II
III
AOs/Sr AOs
SOs/AAOs
Group C & D
AOs/Sr AOs
SOs/AAOs
Group C & D
IV
DAOs/DAs
60
Since enforcement of CCS (RSA) Rules, 1993, there are 232

number of Associations (as on 30th September, 2005) duly
recognized which have been formed in the field offices of IA&AD.
Details of these Associations are given as under:
Category
Audit Offices A&E Offices
SrAOs/ AOsCategory-I
31
17
AAOs/ SOsCategory-II
49
26
Gr.C & Gr.DCategory-III
70
27
DAOs/ DAsCategory-IV
12
Total
48
75
97
12
Total
232
150
82
Earlier, the Department Council of the IA&AD had been set

up under the JCM Scheme of Government of India. In the
Departmental Council the Official Side had 10 members and the
Staff Side had 16 members. The distribution of Staff Side seats
was as under:
(i) All India Audit & Accounts Association
(ii) All India S.A.S. Association
(iii) All India Federation of Divisional
Accountants Association
Total
:
:
:
12
02
02
16
At present, five duly recognised Federations are in existence

in the IA&AD (recognised in June/July 2004). Consequent to expiry
of period of their recognition, these Federations have been granted
recognition for a futher period of five years from the dates of
grant of such recognition in the year 2007. The Departmental
Council has been revived and its XXVIII Ordinary Meeting was
held on 25th August 2006. The seat sharing arrangements amongst
these Federations is given as under:
Name of the Federation/Association
Share out of 20 Share out of 20 seats

seats in last Council in ensuing Council
All India Audit & Accounts Association
7 seats
9 seats
National Audit Federation
3 seats
3 seats
All India Federation of Divisional

Accounts Officers & Divisional
Accountants Association
1 seat
1 seat
Reserved (un-allocated)
9 seats
7 seats
61
JCM Office Council in field offices of IA&AD have also been setup w.e.f. December 2005.
IA&AS OFFICERS ON DEPUTATION/ FOREIGN
ASSIGNMENT, ETC.
The sanctioned strength of the IA&AS Cadre was 673 in 1990 (as
on 1 July 1990) and 694 (as on 1 August 2006) in 2006. The reserve
posts viz. Deputation Reserve (120 for 1990 as well as 2006) and
Leave + Training Reserve accounted for another 180 posts (both
1990 & 2006). Adding the two the total sanctioned Cadre strength
was 853 in 1990 and 874 in 2006. The officers in position were 527
in all (on duty + deputation, Training and Leave Reserve) in 1990
and 613 in 2006. Since 1990 full Deputation Reserve has not been
filled in. But the discerning feature of this period has been a
significant number of officers on foreign assignment. This figure
for 1990 was negligible, while in 2007 (1 March 2007) it was 24.
The large number of persons on foreign assignment is a distinct
feature of post UN auditorship of SAI India. But for this, the
number of officers on deputation would have been far less than
the deputation reserve.
ATTRITION IN IA&AS
During 1990 to 2005, 54 IA&AS Officers resigned and 70 voluntarily
retired. Out of 247 officers directly recruited during the period,
31 left service for various reasons. The data regarding attrition in
SOs cadre is not available in Headquarters.
Attrition, as far as voluntary retirements are concerned, is not
bothering the Department but, the rate of attrition represented by
direct recruit candidates in the Academy leaving for other Services
after their UPSC attempt is a cause of worry. In some years,
practically half the batch was out on this ground.
DELEGATION OF POWERS IN IA&AD
The Delegation of Financial Powers (DFP) Rules issued by
Government of India from time to time convey the Government
instructions on various administrative and financial powers of
Union Ministries/ Departments and Heads of Departments. Such
delegation was issued first in 1958 and subsequently, a
comprehensive revision was done through 1978 Delegations of
Financial Powers Rules. As far as Indian Audit and Accounts
62
Department (IA&AD) is concerned, it is exempted from the DFP

rules issued by Government of India and the IA&AD issues its
own rules of delegation of powers under article 148(5) of the
Constitution. These are contained in C&AGs MSO (Administrative)
Volume-II. However, the delegations issued by Government of
India is a kind of benchmark for the Department for revision of its
own powers. Therefore, when Ministry of Finance in October 2001
carried out some amendments in the Delegation of Administrative
and Financial Powers, the Department followed by discussing
further delegation of powers in the Shimla Conference held in
December 2001, where C&AG and his senior Management Team
and other concerned officers discussed the matter. Based on these
discussions, more liberal delegation of powers was issued by the
Department in December 2001.
Since the Ministrys order of 2001 had also been circulated by
DG (Audit) to field offices in the usual normal course, a doubt had
arisen whether the Ministrys orders were applicable to the
Department. In the light of legal position brought out above,
Headquarters issued a clarificatory instruction on 1 March 2002
saying that delegation of financial powers within IA&AD was
governed by specific directions issued from time to time by
Headquarters office and as contained in C&AGs MSO
(Administration) Volume-II. The offices were, therefore, informed
that the circulation of Government of India delegation to the field
was meant only for information/ guidance of field offices that
were auditing Central Government transactions and did not convey
any authority to them for their use as Audit department
functionaries.
INTERNAL OVERSIGHT
IA&AD has, of late, been giving a great importance to strengthening
internal oversight functions to not only improve the systems and
processes but also enhance the quality of audit reporting and, in
general, adding value to the various functional groups in field
offices. Broadly, these oversight services can be clubbed into three:
(i) Inspection of field offices
(ii) Peer Review of field offices
(iii) Internal Audit within the field offices
While the first two functions are performed by the C&AGs
office, the third function, namely internal audit, is located within
63
the AG (or equivalent) office in the field office under the direct
charge of the Accountants General (by whatever designation he is
called in the field).
INSPECTION OF FIELD OFFICES
The field inspection by Headquarters is conducted under the direct
charge of Principal Director/ DG (Inspection) who functions under
the overall supervision of DAI.
PEER REVIEW IN C&AGS ORGANISATION
The most important development in Inspection Wing has been that,
apart from inspection, the system of Peer Review was introduced
from 200405. In that year, 4 offices were selected for Peer Review.
In the succeeding years, the numbers of offices subjected to Peer
Review has gone up to 13 (200506) and 21 (200607). For the
ensuing year (200708), it was planned to subject 25 offices to Peer
Review. In the initial phase of the Peer Review, only Civil (Audit)
and Civil (Accounts and Entitlement) Offices were selected. Now,
the offices of other wings like Commerical Audit are being selected.
Eventually, every office will be subjected to Peer Review.
The Comptroller and Auditor General has formed a Peer
Review Board as a kind of broader standing arrangement to
oversee the Peer Review work in the Department. It is chaired by
Dy.C&AG with two other Dy.C&AG and additional Dy.C&AG as
members. Besides several other departmental officers, one non
official member either from Institute of Public Auditors of India
or a nominee of the President of the IPAI is also nominated.
Objectives: Peer review aims at strict adherence to professional
accounting and auditing standards and best practices. It, interalia, seeks to review the following main aspects viz. planning and
compliance with technical standards of the department.
The arrangements for Peer Review, as they exist today, are
that every year a programme is laid down as to which offices will
be subjected to Peer Review and based on that, the selected offices
are supplied with a format for indicating the general profile of the
officeaccompanied by a model check list for Peer Review. After
these formats are filled in and in turn are sent to the team leader
of Peer Review group, field visits are undertaken. The field team
consists of an AG or above level officer as team leader and a group
officer if required by the team leader and generally four Assistant
64
Audit/Accounts Officers, two from the office of team leader and

one each from Inspection Wing of Headquarters and ITA wing of
the office under Peer Review. At Headquarters, DG (Inspection)
is the overall incharge of the Peer Review work and Director, Peer
Review is Secretary of Peer Review Board who renders all
assistance to the Peer Review group.
The process of Peer Review involves three stages namelyplanning stage, execution stagethat is the field visit to the
concerned office, and finally, reporting stage. Time frames have
been laid down for each stage and each process.
The Peer Review Group will generally look into the following
broad areas:
For Audit Offices, the aspects to be reviewed are:
Performance Measures, Effectiveness, General Quality Control
and General Management Practices.
Financial Statement Audits [Regularity (Financial)Audit]
Performance Audits/ Reviews
Transaction Audit [Regularity (Compliance) audit] and
application of VLC system in auditing services.
For Accounts Offices, the aspects to be reviewed are:
Performance Measures, Effectiveness, General Quality Control
and General Management Practices
Accounts, GPF and Pension Wings
Reveiw of application of VLC system in accounting services.
The report of the Peer Review Group is processed at the
Headquarters for submission to C&AG through DG (Inspection).
The review report, amongst other things, also proposes grading
of office on a one to ten scale. The report of the Peer Review is put
up to Peer Review Board also which reviews the report and
monitors the signals received from field offices for both compliance
and rectification purposes. It also recommends to C&AG the
measures to be taken to improve the effectiveness and efficiency
of the field offices.
The system of Peer Review is now about 3 years old. A review
of the system to assess the effectiveness of the Peer Review in
improving matters may be on the anvil. However, some of the
features that have been taken to strengthen the Peer Review are
noted below:
65
The selection of office for Peer Review and the reviewing

officers is done by the Deputy C&AG i.e., at the very senior
level of the management.
The Peer Review is not reciprocal that is the office reviewed
will not be given the job of Peer Review of the reviewer office
to avoid any offices quid pro quo.
Big offices namely Civil Accounts and Entitlement and Civil
Audit offices have been subjected to Peer Review; now, other
offices are being subjected to Peer Review. Based on the total
experience of the offices, the achievements could be appraised
better.
Finally, a question often raised is about the difference between
the Peer Review and the Inspection by the DG (Inspection). The
difference between the two is in the composition of the review
team and in the nature and functions of the two, the time they
spent in the review of office and contents of the work which they
do and that done by the inspection team of the DG(Inspection). In
general, Peer Review group looks into the higher profile aspects
of work having a vital bearing on quality of performance. They
also make suggestions for improvement in the quality of
performance.
The difference between the two has been summed up thus:
while the Inspection Wing looks at the efficacy of the field offices
as far as accounting/audit processes, administrative management,
maintenance of initial records, etc. is concerned, the Peer Review
is overwhelmingly concerned with the qualitative aspects of the
various functions of AG office, in particular, about their accounting/
auditing and reporting arrangements.
INTERNAL AUDIT IN THE IA&AD
The Department recognized the importance of Internal Auditing
as an independent appraisal function from the early days when it
set up internal audit section in various AG offices called Internal
Test Audit(ITA) Sections. These sections were very small sections
consisting of hand picked persons who had competence, knowledge
and experience to scrutinize the work of the various other
functional sections of the AG office. In fact, the C&AGs Manual
MSO (Audit) compared their functions as analogous to those of
the Pr. Director of Inspection. In order to have this functionary as
66
an independent entity, there was a working rule that, to the extent

possible, ITA will be manned by an officer from another AG office.
However, ITA though very useful was still performing as a
check office for the work done in various sections. Over the period,
with changing perceptions of audit and its developments into areas
like Performance Auditing and more recently to new major audits
like IT Audit or Privatization Audit, Regulation Audit, etc. required
that the role and scope of Internal Audit also was reviewed. The
void was filled by the present Comptroller and Auditor General,
Kaul who brought out a comprehensive Model Internal Audit
Manual in February 2006. This Manual in fact, is the first Manual
issued by the Headquarters office on the subject and it lays down
the basic framework and guidance for the internal audit function
in the field offices of IA&AD. In the Prologue to the Manual, it has
been made clear that these guidelines are illustrative and Field
Offices shall prepare their detailed Internal Audit manuals in
conformity with the provisions of this Manual. The Manual defines
the role of internal auditing to provide reasonable assurance that
managements:
Risk Management system is effective.
System of internal control is effective and efficient.
Governance process is effective by establishing and preserving
values, setting goals, monitoring activities and performance,
and defining the measures of accountability.
A look at the subjects in the Manual will indicate the coverage.
It has provided:
standards on Internal Audit;

staffing of Internal audit ;
role of risk in Internal Audit ;
audit evidence and techniques ;
use of sampling in Internal Audit;
planning and procedure for Internal Audit;
internal Audit of various groups such as Administration group,
Accounts group, VLC and Computerization group, Funds
group, Pension group, Pay and Accounts office and Internal
Audit of Audit offices.
The manual also devotes a Section to the relationship between

Internal Audit and Directorate of Inspection. It has also dealt with
the relationship between the Internal Audit and quality assurance.
67
Finally, in the Appendices, the manual has included International

Standards on Internal Audit.
WHO AUDITS C&AG?
A question often asked is who audits C&AG? There have been
several demands that an external auditor should audit the C&AGs
organisation. This practice prevails in some countries.
As far as SAI India is concerned, this question was examined
when the C&AGs (DPC) Act was being drafted. The opinion of
Attorney General (M.C. Setalvad at that time) was obtained.
Setalvad in his opinion said that the clear implications of the relevant
provisions of the Constitution being that the powers of audit in
relation to all accounts of the Union and the States were vested in
the C&AG, any provision which entrusts audit functions in respect
of accounts of the IA&AD, which are part of the accounts of the
Union, to another authority would be unconstitutional. Therefore,
no such provisions could be made in the C&AGs (DPC) Act as in
the case of UK National Audit Act.
This legal complexity, however, has not prevented C&AG from
approaching this issue seriously. There is a system of auditing
C&AG also. C&AGs auditor of sanctions was created first in the
Ministry of Finance. Subsequently, the function was entrusted to
an office within C&AGs organisation. This function is entrusted
to the office of the Director General of Audit, Posts &
Telecommunications. He is:
Auditor of C&AGs sanctions
Auditor of AGs sanctions
Auditor of the PAOs of IA&AD
He has the advantage of having a branch office practically in
all the major States of Indiathis facilitates his task as C&AGs
auditor.
Earlier some PAOs of IA&AD were audited by offices of C&AG
other than DGAP&T but by 2001, all the PAOs were brought under
the audit of DGAP&T.
In 2000, C&AG desired that a Review Report on the working
of PAOs of IA&AD for the period 19982000 be prepared by DGA,
P&T and put up to him.
The Report, modelled on the Review of Treasuries conducted
by State Accountants General, highlighted some of the common
omissions in the audit of PAOs. For example, some of the primary
requirements for drawal of bills, sanction of second TA Advance,
68
recovery of advances, maintenance of broadsheets were not being

highlighted in the Audit Report. ADAI (P&T) pointing these out
to DGA, P&T in August 2001 stated that since DGA, P&T audit
was an independent audit, it should be possible for it to ensure
that serious irregularities are flagged and pursued. The letter also
asked DGA (P&T) to prepare the Review Report on Audit of PAOs
for every financial year and submit the same to DAI, who is the
Chief Accounting Authority of the Department, not later than last
working day of July of the succeeding year.
This Review Report is a regular annual feature now.
PROMOTING NEW INSTITUTIONS
Institute of Public Auditors of India (IPAI): IPAI was established in
1996 as a society under the patronage of the Comptroller and
Auditor General of India to further the cause of Government audit
profession, in particular with reference to accountability systems
and procedures. The declared objectives of the IPAI include the
following:
(i) to advance the discipline of public auditing, public finance,
public sector accounting and to foster financial control
and accountability;
(ii) to contribute towards effective accounting and auditing
arrangements in various areas of activities of central and
state governments, public enterprises, public institutions,
government aided voluntary organisations, local bodies
like Panchayati Raj Institutions, muncipalities, etc.
(iii) to undertake and conduct studies, workshops, advisory
services and research in matters relating to public auditing
and to recommend standards thereof.
(iv) to promote highest standards of professional competence
in the area of auditing and accounting.
During its existence of about 11 years, the Institute has been
able to achieve impressive results and success. Rightly, in the initial
years, it gave priority to consolidating its financial position so that
it could stand on its own. While the initial years were devoted to
this consolidation through advisory services assignments, the
Institute subsequently opened up to several areas of high end
advisory services, research, publication of journal and training. It
has recently signed a Memorandum of Understanding with a well
known open University regarding conduct of professional
69
examination. It has organised several high level Seminars and

Round Table discussions on important contemporary topics,
including one on Accountibility of PRIs and DRDAs. The
deliberations in this Seminar paved the way for a bigger seminar
in Shimla organised by C&AG. The inputs of these Seminars had
an impact on final policy on the PRIs and Urban Local Bodies as
contained in the XI Finance Commission Recommendations. Other
notable seminars have been on Govenment and Voluntary Sector
Partnership in Development and on Regulatory Bodies. Its
contribution in training the PRI personnel was commendable and
it has assisted C&AGs organisation in imparting training to PRI
personnel and in the perparation of accounting documents. The
Institute brings out a Journal called Indian Journal of Audit and
Accountibility which has received general appreciation from the
readers.
However, an area where it is yet to establish a mark is to
establish itself as a serious think tank in the field of auditing and
accountabilitysomething which everybody looks it to be.
Hopefully, with increased emphasis now being given to areas like
research, publications, conduct of professional examinations etc.
the institute would be, in near future, an appropriate forum for
providing independent, objective and credible opinion and
information on subjects of relevance.
Audit Advisory Board: Two other institutions that were created
during this period of history deserve special mention. One is Audit
Advisory Board which is an institutional mechanism established
in March 1999, to provide C&AG with inputs for audit planning
and for setting overall objectives. A detailed account of this body
is given in Chapter 4 on Developments in Auditing.
Government Accounting Standards Advisory Board (GASAB): The
second institution of great relevance and importance is GASAB
set up in August 2002, headed by Dy. C&AG and having
representatives of all other major Central Accounts Service and
other stakeholders. A detailed discription of this is available in
Chapter 17 on Accounts.
70
SOME OTHER DEVELOPMENTS

Right to Information Act 2005
C&AG has appointed Public Information Officers (PIOs) to assist
in discharging the duties under Right to information Act 2005 in
the Headquarters office and all the field offices.
The information given in this area is for the purposes of
dissemination under the Act. The detailed procedure for seeking
information under the Act is given below:
1. Procedure of Filing of Application: A person, who desires to obtain
any information under this Act shall make a request in writing or
through Electronic means in English or in Hindi along with
prescribed fee.
2. Format of Application Form: The applicant should clearly mention
his/ her name and address for correspondence, telephone No.
(Optional) and specific information which he/ she wants.
3. Fee: (a) Fee may be made in Cash against proper receipt or by
Bankers Cheque/ Bank Draft/ Indian Postal Order in favour of
PAO, AG (Audit), Delhi.
(b) Quantum of Fee:- A request for obtaining information under
Sub-Section(1) of Section 6 shall be accompanied by an
application fee of Rupees Ten by way as mentioned at a) above.
For providing the information under sub section (1) of Section
7, the fee shall be charged at the following rates:
(i) Rupees two for each page created or copied (A-4 or A-3
size paper)
(ii) Actual charge or cost price of a copy in larger size paper
(iii) Actual cost or price for samples or models and
(iv) For inspection of records, no fee for the first hour, and a
fee of Rupees Five for each subsequent hours.
4. Arrangements for Receipt of Application & Fee: Arrangement for
receipt of Application and Fee has been made at the Reception
Counter of C&AG Office main building. An applicant can also remit
the requisite fee as per procedure at 3(a).
5. Appeals and Appellate Authorities, etc.: Appeals against the decision
of CPIO can be made before the Appellate Authority i.e. DAI in
the C&AG Headquarters and Pr. Accountant General/ Accountant
General/ Pr. Director of Audit in other offices of IA&AD in the
States. These are available on the website of C&AG.
71
DISASTER MANAGEMENT AND CONTINUITY

PLANNING IN IA&AD
C&AG instructed in September 2004 that there should be a Disaster
Management and Operational Continuity Plan for the offices in
IA&AD. Accordingly, a micro level Disaster Management Plan
for offices of IA&AD and Guidelines for Formulating Safety
Norms were prepared by Estate Wing of Headquarters by
evaluating the micro level plans issued by the Ministry of Home
Affairs and Ministry of Agriculture etc. Phase-I (September 2004)
contained detailed instructions on Disaster Management Plan and
Guidelines for formulating safety Norms, setting up of a Disaster
Management Committee (DMC) in each office, to assess risk areas
for probability of occurrence of disasters, to formulate safety norms,
to establish a trigger mechanism and to handle disaster situation
to bring in normalcy quickly. Information System Wing (IS Wing)
of Headquarters office issued IS Security handbooks which lays
down the various best practices ensuring the security of the IT
infrastructure of the department. Further instructions for
implementation of the security related instructions contained in
the Security Handbook were issued to all offices in IA&AD in
January 2004. A draft Back-Up policy elaborating details of System
Security and Continuity was also circulated by IS Wing to some
select senior officers of the Department for response.
In Phase-II (November 2004), field offices were divided into
six regions i.e. Eastern, Western, Northern, Southern, Central and
North Eastern and Principal Accountants General (Audit), West
Bengal, Maharashtra, Mumbai, Punjab, Tamil Nadu, Madhya
Pradesh and Assam respectively were nominated as coordinator
to devise an operational continuity plan for the region as a whole
in consultation with other IA&AD offices of the region. On the
basis of Operational Continuity Plan prepared by one region i.e.
Southern Region, a model Operational Continuity Plan to ensure
installation of suitable warning and security system, maintenance
of uninterrupted communication system, create awareness among
the staff about the Disaster Management Plan, publishing of contact
numbers of responsible authorities, arrangement for periodical
inspection by Fire and Rescue Department, conducting of mock
drills and identification of critical functions was prepared by
Headquarters and issued to the remaining five regional heads in
December 2005 with directions to evolve suitable Operational
Continuity Plan for the respective region in consultation with all
72
IA&AD offices under the region and to adhere to the instructions

given in the model plan. Field offices were directed to submit
quarterly reports in that regard.
GENDER COMMITTEE
In July 2004, the C&AG constituted a sub-Committee4 to dwell on
the gender issues that are increasingly becoming important as more
and more women are joining the working environment. The
Committee was expected to formulate significant changes/
contributions that would make the working place more satisfactory
for women employees.
After several meetings of the sub-committee, a Gender
Perspective Plan 20072012 was prepared by the Sub-Committee
and approved by the Comptroller and Auditor General of India in
February 2007. The main objective of this Gender Perspective Plan
was to make the working places in the Indian Audit and Accounts
Department more satisfactory for the working women. Specific
action points, nodal officers and time frame were prescribed therein
for each of identified categories of policies viz, (i) Strong Policy on
Sexual Harrasment; (ii) an enabling enviroment for working
mothers and fathers; (iii) RTIs/ RTCs/ In-house Training to run
courses on Gender Auditing (iv) having a Gender expert advising
Performance Audit Teams on various sectoral audits; (v)
encouragement to members of IA&AD to participate in gender
development programmes/ conference in the country; (vi) capacity
building on bringing out attitudinal changes in work enviroment;
and (vii) affirmative action on all recruitments, promotions,
trainings, skill developments and bridging skill gaps.
The Committee having fulfilled its assignment was disbanded
in February 2007. However, the implementation of the specific
action points, etc. were to be monitored at the level of DAI.
INFRASTRUCTURE FACILITIES
The period covered in this compilation will stand out for
unprecedented growth in the infrastructure facilities. Today, if
IA&AD can boast of some excellent office buildings which are both
aesthetically great and functionally very efficient, the credit for
this goes to the personal interest taken in this activity by the
concerned Comptroller & Auditors General. To monitor the timely
completion of various on-going works projects in field offices
including Headquarters office, a separate wing named Works &
73
Projects Wing headed by a technical person, generally an Executive

Engineer or Superintending Engineer from C.P.W.D. on deputation,
designated as Deputy Director/ Director, was created in
Headquarters office. The main functions of the wing are to examine
various works estimates received from field offices, obtain the
administrative approval and financial sanction of the C&AG on
the estimates, its timely communication to field offices and
monitoring of the projects. The fact that Comptroller and Auditor
General has full powers to accord administrative approval for civil
works of the Indian Audit & Accounts Department, is a
contributory factor to the timely completion of most of the
buildings in the Department. C&AGs power to sanction buildings
are laid down in Manual of Standing Orders (Administration)
Volume II as supplemented by various other orders from
Headquarters office.
During this period, various new office buildings, buildings for
RTIs and residential buildings were constructed. Both, C&AG V.K.
Shunglu and C&AG V.N. Kaul showed great interest and initiative
in boosting the infrastructure facility in the Department. Notable
additions were made by the construction of several new office
buildings as also residential colonies in cities where the officers
and staff faced severe difficulty in having access to housing facilities.
Some of the notable buildings that were constructed during this
period include, a new complex comprising International Training
Centre, hostel and residential quarters named as International
Centre for Information System & Audit (iCISA) having an area of
about 10 acres of land constructed in Noida (UP) in 2002, and the
National Academy of Audit and Accounts building in Shimla (2001).
Some other field offices buildings constructed are shown in the
Annex A and some important projects initiated during the past
years and where work is in progress are shown in Annex B.
The existing main C&AG office building was constructed
during 195658 and Annexe Building during 1971. During the past
1015 years, activities of the Department increased manifold and
various wings were created in Headquarters office and it became
impossible to manage all the wings within the existing office space.
To solve this problem, C&AG decided to have a new office building.
A new plot of land measuring about 2.5 acre at Deen Dayal
Upadhyay Marg, New Delhi was allotted to the Department in
April 2004 for constructing new office building of the office of the
C&AG of India. The foundation stone of the building was laid by
74
Dr. A.P.J. Abdul Kalam, President of India on 19 October 2006.

The construction work of the new office building is in full swing.
The new office building is going to be a model building with
Building Management System (BMS).
A successful attempt worth mentioning was the extensive
renovation of the Treasury Building in Kolkata which houses the
office of Principal Accountant General /Accountant General (A&E).
Treasury Building has a historical significance and is more than
100 years old. It is classified, therefore, as a heritage building and
getting such a building renovated was a herculean task which
required clearance from many quarters and needed careful handling
by the architect and the civil engineers.
But the buildings are only one part of the infrastructure; an
important, perhaps more important factor, is the working
environment in the offices. In this regard from 1990 onwards
conscious efforts were made to modernise the offices with
computer facilities, modular seating arrangements, provision of
neat and hygienic canteen facilities, supply of purified drinking
water, removal of cluttered waste paper etc. from the offices and
providing for well lighted sections and corridors. Alongwith these
in many offices excellent flower plantation and green lawns also
came up. All these contributed towards a much better working
place which was conducive to efficient working that definitely helps
in better output.
One of the major worries of a transferrable cadre like IA&AS
was accommodation at various stations of postings. The residential
building programme also got a fillip during this period when
projects were sanctioned for residential complexes in various
stations for the accommodation of IA&AS and for other cadres of
the Department. Capital works programme in the Department got
a tremendous boost during C&AG Shunglus tenure which
continued in the present C&AGs time.
Indian Audit and Accounts Department is a vast department
having 219 offices spread throughout the country. Department has
created its own residential colony at about 35 stations in the country
to provide accommodation to its employees. Each colony was
having its own allotment rules. One of the important developments
in this context was that at the instance of C&AG, Kaul (April 2004)
Headquarters issued in February 2006 Rules for Allotment for
Government Residential Accommodation and Departmental Guest
Houses in IA&AD. This compilation made for the first time, is
75
uniformally applied for allotment of houses from the departmental

housing pool across the country.
RECORDS MANAGEMENT IN IA&AD
The Central Government formulated the Public Records Act, 1993
and Public Records Rules 1997 to regulate the management,
administration and preservation of public records of the Central
Government. Records Management and Destruction of records
in IA&AD contained in Chapter XII of C&AGs MSO
(Administration) Vol. I (Third Edition) was suitably updated and
Guidelines on Records Management in IA&AD (along with copies
of above Act) were issued, to each head of the office for necessary
action. Guidelines also contained instructions regarding
classification of records, microfilming of records, de-hiring of space
occupied in storing old records and updating of libraries etc.
As per Rule 6(1) of the Public Records Act 1993, the Records
Officer shall be responsible for periodical review, weeding out
and the appraisal of public records which are more than twenty
five years old in consultation with the National Archives of India
(NAI). Old Record of Headquarters office pertaining to the period
1884 to 1960 was last reviewed by the team of NAI in 1986. In
pursuance of the provision of Public Records Act 1993, and Public
Records Rules 1997, office of the Director General, National
Archives of India, was requested in November 2005 to depute a
team of NAI for appraisal of records prior to the year 1980 i.e.
1960 to 1980 due for appraisal of the records. The work was started
by the team of NAI on 4 May 2006 and completed on 31 May 2007.
15,500 old files of various sections were reviewed by the team of
NAI, out of which 11,093 files were identified as having historical
or administrative importance and recommended for transferring
to NAI for permanent preservation. These were transferred to
NAI in five batches by June 2007.
COMMITTEES AND WORKING GROUPS
C&AG reviewed, in September 2005, issues relating to creation/
continuation of Committees in C&AG office and streamlined the
systems by establishing a three tier system comprising (1) Boards/
Standing Committees; (2) Working Groups; and (3) Task Forces.
The existing Committees were reclassified accordingly. The
guidelines on the subject were prescribed for future guidance.
According to these, all Committees of a permanent nature should
76
be designated as Boards/ Standing Committees. C&AGs specific

orders for their constitution was necessary. Dy. C&AG will review
their functioning once in two years to determine their continuance
necessary and take orders of C&AG for continuance.
Working Groups are meant for addressing specific subject,
especially technology related issues that need detailed examination
e.g modernization, revision of manuals, guidelines, standing orders
etc. These are also to be constituted under specific orders of C&AG.
Task Forces are to be set up for dealing with issues of significant
but transient interest in the organization. These should be given
time limit of maximum of one year to submit their Report. The
constitution of Task Force as well as its terms of reference should
be approved by C&AG. Any extension beyond one year would
need C&AGs approval.
Of the permanent Committees in C&AGs office, the more
important ones are Central Training Advisory Committee headed
by Dy. C&AG, Disciplinary Committee of Commercial Audit Wing
headed by DG (Commercial), Audit Board for Central PSUs for
Commercial undertakings performance audit, Government
Accounting Standards Advisory Board set up for setting accounting
standards for Government and also assigned the job of working
on the migration to accrual based accounting in Government.
ACCOUNTANTS GENERAL CONFERENCES
Accountants General Conferences were held, more or less,
regularly every alternate year in the post 1990 era. The Conference,
a gathering of all the heads of field offices of the level of AG (Joint
Secretary Level) and above and supervisory officers in C&AG
office, takes stock of the contemporary issues in auditing and any
other subjects of relevance to Departmentvery informative and
clear agenda notes are sent to the participants in the Conference.
Through their deliberations on the various issues listed, the
Conference, lays out a road map for the working of the department
for the next two years. These Conferences during the period of
this compilation were inaugurated by the President of India or the
Prime Minister of India.
Commenting on the significance of this forum of discussion,
C&AG Shunglu remarked that with AGs Conference happening
every two year the department had an upgraded road map with
some items or projects already available for review and monitoring.
His personal experience was that the deliberations of AGs in the
Accountants General Conference was perhaps one of the most
77
important inputs available to him for taking policy decisions on

IA&ADs working. He made extensive use of these deliberations
for such decisions. C&AG Kaul, while addressing the valedictory
function of the XXIII Accountants General Conference, also had high
praise for this forum when he said that the biennial Conferences of
Accountants General play an extremely valuable role in determining
the direction of growth of our Organization. Exchange of ideas and
experiences across functions in these Conferences generate the vitality
which sometimes can be absent from routine and formal structures.
I, therefore, attach great importance to these Conferences and devote
a lot of personal attention towards their preparation.
The agenda notes, discussions, proceedings of deliberations
and finally recommendations, followed by decisions taken by the
C&AG offer a very clear view of the direction towards which
department was moving in each period. These documents also give
an insight into various developments initiated in these Conferences
on auditing systems, methodologies, techniques, procedures etc.
A brief account of some of these, mainly (but not exclusively) from
the view point of auditing practices, is given below:
The 1991 Conference which was the first for C&AG Somiah
had a heavy agenda that included following topics:
(i) Scope of Audit, (ii) Audit Strengthening, (iii) New Areas
and New Techniques, (iv) Perspective Plan of Audit, (v) Audit
Reports, (vi) Reporting and Follow Up.
Under the theme Approach to Audit Perspective, the
Conference emphasized that audit should carry out more
prominently social and economic analysis of important schemes
and projects. It also advocated adopting social audit concepts. This
concept was explained by the C&AG in his observation thus there
is a growing awareness of the need to protect the society and the
environment from all possible adverse side effects of development.
Air pollution, water pollution and other environmental
degradation, health and safety hazardsthese are some of the
adverse effects. Any enterprise, be it in private sector, has a social
responsibility. This has to be enforced through social audit which
is slowly gaining ground even in our country.
He cited in this context Sachar Committee Report on companies
where a Chapter on the Social Responsibilities of Companies was
devoted. He also pointed out to the social audit concept that was
internalized in some of the technology missions of the Government.
Specially in the context of role of audit, he pointed out to the
legislations designed to protect the citizens and the environment
78
from exploitation in the process of development and agencies that

are charged with the responsibility of enforcing these legislations.
When such agencies and projects are audited, social audit concepts
have to be kept in view.
Interestingly some years later, the Government policies and
enforcement agencies have pushed this agenda e.g. social
responsibility in Companies and legislations on environmental
issues. Audit emphasis on these aspects that began in early nineties
has got a big boost in two subsequent C&AGs time.
This conference also devoted considerable time to discuss
manpower auditthis theme became subsequently a standing
theme in the Audit Reports in C&AG Shunglus time. Another area
discussed on audit strengthening was audit of borrowing and
management of debt. The Conference deliberations, later fructified
into a full fledged review of Public Debt which was very much
acclaimed. The Conference also devoted time to another important
subject viz. evaluation of internal control and internal audit. Years
later in AGs Conference of 2003, this theme was revisited and
based on the deliberations, C&AG V.N Kaul streamlined the
system of internal control and internal audit and issued direction
that every year AG should conduct a review on internal control of
atleast one Department of the Governmentsince then this topic
is one of the important annual feature in each years Audit Report.
A remarkable theme in the 1991 Conference was new areas
and new techniques where subjects which were to assume great
significance a decade later were discussed, these included use of
statistical sampling techniques, adoption of qualitative techniques,
audit of panchayati raj institutions. While statistical sampling
application in IA&AD was discussed again in 1996 Conference, it
was in present C&AGs period that comprehensive set of
instructions including guidance regarding scientific statistical
sampling were laid down and, in fact, many wings of the
department are using risk analysis and statistical sampling in audit.
It will be interesting to revisit the goals set by 1991 Conference.
The agenda paper said that the reorientation of audit should be
such as would achieve the following goals:
(i) To make audit more effective as an aid to administration
and as an instrument of ensuring accountability of the
administration.
(ii) To help establish and/ or strengthen internal audit in all
governments and public sector bodies.
79
(iii) To ensure increased responsiveness of the administration

to audit and audit findings.
The Conference discussed an interesting theme viz. Audit of
Public Financial Institutions including commercial banks. This
subject was very topical those days because of the securities scam
and malpractices by commercial banks and Public Financial
Institutions were coming to light. It is relevant to mention in this
context that C&AG Somiah had appointed a Committee to prepare
a Status Paper on the implications of Department getting the audit
of Nationalized Banks especially with reference to staff
requirements and availability. The Committee5 had prepared a
detailed report on the subject, that contained details of work to be
done, how it would be tackled, how much staff would be needed
and how the requirements would be met. The Conference devoted
a lot of time to training needs and HR issues. Interestingly, in
April 1997, the then Dy. C&AG P.K. Lahiri addressed Finance
Secretary Montek Singh Ahluwalia suggesting amendments to
Section 14 ,18 and 19 of the DPC Act and Article 151 of the
Constitution of India. A note attached to the letter detailed the
need for these amendments. Significantly, the letter also mentioned
that nationalised banks and public finance institutions should be
covered by independent audit by the Comptroller and Auditor
General of India. The above suggestions emanated from the
deliberations held in XIX Conference of Accountants General held
in December 1996 on the subject efficacy of auditing.
The 1991 conference also considered, at length, the subjects of
strengthening of accounts and using it as an aid to management
and finally it devoted time for discussing use of Electronic Data
Processing and audit of EDP Systems. It also discussed a specific
topic that was included at the behest of C&AG viz. improvement
of the quality of Chapters I and II of the State (Civil) Audit Reports
on which a paper had been prepared by Dharam Vir. As a result,
chapter I and II of Audit Reports Civil, were revised significantly.
The next Conference in 1993 devoted time to an important
issue namely Audit Planning on which recommendations had been
made by the Dharam Vir Committee. As a follow up of these
recommendations, in November 1994, the Headquarters issued
the path breaking Audit Planning circular which emphasized on
the prioritisation of audit vis--vis the fixed quantum of audit
checks, thereby redefining arrears in audit concept. It laid the
foundation of risk based audit approach. Subsequent developments
in audit planning owe significantly to this unique order.
80
1996 AGs Conference had the star subject of Computerization

for discussion. This discussion eventually led to one of the most
important decisions taken in audit department namely Voucher
Level Computerization (VLC) of State Accounts. As a result of
introduction of VLC, a sea change has come about in timely
production of monthly and annual accounts as also generation of a
number of other reports which are of value to the State
Government, even though the full potential and use of VLC is yet
to be achieved and managerial reports turned out are yet not of
that value to the State Governments as it should be.
In the XX AGs Conference held in April 1999, attention was
mostly on the strengthening of Treasury Inspection and
demarcation of work between AG (A&E) and AG (Audit). Flowing
from this discussion, several important orders were issued from
Headquarters on these two subjects.
One important subject discussed was restructuring of IA&AD
for integrated audit of Energy Sector which included Union
Government, State Government, Central PSUs and State Electricity
Boards. Though this was a very laudable concept because this
advocated a totally integrated audit of energy sector (which is a
vital sector of Indian Economy) but the follow up of this left a lot
to be desired. The observation that no holistic audit is possible
and audit comments lack wholesomeness, depth and sharpness
was very true and it wanted feasibility of integrating entire audit
effort relative to energy sector within the existing organization
structure and allocation of audit responsibilities. Unfortunately,
these could not take off.
The XXI AGs conference held in April 2001 had the important
subject of Change Management on the agenda. The theme was
very topical in the context of the audit department entering the new
millennium. The subjects discussed were changes in IA&AD needed
to cope up with changes that were taking place or would take place
shortly in public policy, administration, technology etc. It discussed
the important aspect of human resource management and manpower
planning, promotional avenues for non SOGE passed officers and
time bound promotion for SOs and AAOs. It discussed and made
recommendations for early promotion to IA&AS of promoted
officers and it also discussed a significant subject of lowering the
training load by recruiting commerce graduates in the Department
for Auditors and SOs posts (we have separately discussed change
management in Chapter-3). This Conference also discussed important
subject of ethics and impact on HR developments, audit of
81
privatization and disinvestment and important subject of audit and

accountability of Panchayati Raj Institutions and Local Bodies.
Risk analysis and statistical sampling were discussed in this
Conference too as also IT Audit which had a unique role in IA&AD.
The Conference devoted considerable time to the discussion on
audit in a computerized environment.
In this Conference, Prime Minister A.B. Vajpayee had stated in
his inaugural speech that future Annual Reports of each Ministry/
Department in the Central Government must carry C&AGs Report
for that Ministry or Department even if it pertained to previous
year. Before the next Conference in 2003, thanks to the follow up
by the C&AG, the Government decided that Annual Report of
every Department and Ministry would contain a summary of
important audit observations on the functioning of the Ministry
extracted from the most recent C&AGs Report. The material for
this summary is provided by the C&AGs office.
The XXII AGs Conference held in July 2003, the first for C&AG
Kaul, had a very heavy agenda and devoted considerable time to
discuss the broad theme of Towards an Improved Accountability
Regime which had five sub-themes viz:
(i) Building Accountability.
(ii) Building Audit Image.
(iii) Spreading the Message.
(iv) How to make audit an effective accountability instrument?
(v) AuditorAuditee Relationship.
Of these, the one key subject for discussion was Building a
Workable Best Practice Regime that went into issues of
Modernization, Better use of Computers, Redefining Jobs at
Supervisory levels, Rebuilding Libraries, Creating a Policy unit,
Recalibrating Official Codes & Manuals, Redesigning the Audit
Reports and Journals. It dealt with in details on Capacity Building
and building Core Competencies, Growth Centre Approach for
Special Skills.
On training, the conference advocated a network approach for
Training Institutions. Its best contribution was in the area of
improving audit methods and techniques with a base paper on
Risk Analysis and Statistical Sampling. The subject which was earlier
discussed in two previous Conferences of Accountants General,
was to become a practicing system this time.
Finally, one of the most important subjects on which the
Conference deliberated was Draft Perspective Plan 20032008 of
the IA&AD; and it recommended its adoption.
82
The XXIII Conference held in September 2005, discussed the

following main themes:
(i) Enhancing Effectiveness of Audit
(ii) Adopting Best Practices from ASOSAI Guidance on Audit
Quality Management System
(iii) Audit Challenges and Prospects
(iv) Mid Term Review of Perspective Plan 200308.
In item (i), the dominant sub theme discussion was on
implementing Performance Audit guidelines. It discussed items
like Development of audit criteria, Definition of parameters,
Techniques of evidence gathering, Simplification of procedures,
Interaction with Auditee, Reporting of performance audits,
Allocation of time for Performance Audit, Pursuance of findings
of performance audits, Training of Personnel for Performance
Audit and finally, Encouraging good performance Audits through
quality standards. Another important sub theme discussed was
taking up comprehensive appraisals of Government Department
including department based audit planning which essentially
focused on shifting from DDO based audit approach to CCO/
Department based audit approach. This issue has been suitably
discussed elsewhere in this compilation. As regards the theme
adopting best practices from ASOSAI guidance on audit quality
management system, it had three sub themes:
(i) Human Resources Development (including recruitment
training and performance appraisal)
(ii) Audit Performance (including audit planning, IT tools and
consultation and advice)
(iii) Continuous Improvement (inspection and peer review,
internal quality assurance)
On all these issues several recommendations were made on
the basis of which suitable actions were taken by the Department
which have been brought out in relevant Chapters. Under Audit
Challenges and Prospects the most important subject discussed
was gearing up for adoption of accrual accounting where a number
of recommendations were made which included capacity building
at AG/ State level promoting auditing skills and accrual
environment, information systems requirements; what was
required in the interim was also spelt out.
A discussion was also held on the theme Audit of NGOs
receiving Government Grants. The recommendation was that these
83
should be brought under audit scrutiny of C&AG by insertion of a

new enabling sub-section 15(3) in the DPC Act. However, on
subsequent examination of the subject in the office it was concluded
that the existing laws of DPC Act were enough to empower C&AG
for NGOs audit.
Finally, the Conference discussed the important subjects of mid
term review of Perspective Plan 200308 and made several
important recommendations on various aspects of Perspective Plan
which are now being implemented.
ANNEX A
OFFICE BUILDINGS
Name of the office
Year of construction
Pr. AG (Audit), Punjab, Chandigarh
2007
AG (Audit) and Sr. DAG (A&E), Sikkim, Gangtok
2006
Pr. AG (Audit) and AG (Audit)-II, M.P, Gwalior
2005
AG, Goa
2001
NAAA, Shimla
2001
RTI, Nagpur
2001
Pr. AG (Audit), Gujarat, Ahmedabad
2001
Pr. DA (Central), Mumbai
1998
Pr. AG (Audit) and AG (A&E), Assam, Guwahati
199899
ANNEX B
LIST OF PROJECTS IN WHICH WORK IS IN PROGRESS
Name of the office
Name of the work
C&AG of India
Construction of new office building at

Deen Dayal Upadhyay Marg, New Delhi
AG (Audit), Nagaland, Kohima
Construction of Annexe building
Pr. AG (Audit), Tamil Nadu , Chennai
Construction of Branch office at Madurai
RTI. Mumbai
Construction of RTI building and hostel

at Bandra Kurla Complex, Bandra (E),
Mumbai
AG, Chhattisgarh, Raipur
Construction of office building at Raipur
AG, Mizoram, Aizwal
Construction of office building at Aizwal
AG, Chhattisgarh, Raipur
Construction of residential quarters at

Zero Point, Raipur
Pr. AG (Audit)-I, Gujarat, Ahmedabad
Construction of residential complex at

Ahmedabad
AG (Audit), Nagaland, Kohima
Construction of residential complex
Audit of Civil Ministries &

Departments and Autonomous
Bodies and Authorities and
Overseas Offices
Defence
Audit
Railways
Audit
Post &
Telecommunications Audit
Audit of Central
Public Sector
Undertaking
Audit Offices for

State Public Sector
Undertakings
Audit Offices for

State Revenue
Receipts
Civil Audit Offices
Regional Training
Institutes
National Academy
of Audit &
Accounts
Accounts and
Entitlement Offices
State Audit
Offices (Civil)
Audit Offices for

Central Govt.
Training, Research
& IT
International
Relations
Accounts and
Entitlement (States)
Audit of States
Accounts
Audit of Union
Accounts
OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA

DIRECTION, MONITORING AND CONTROL
ORGANISATION CHART OF IAAD AS ON MARCH 1990
84
85
HEADQUARTERS OFFICE OF C&AG AS ON

MARCH 1990
Comptroller and Auditor General of India
Deputy Comptroller and Auditor General
Headquarters
Commercial
Additional Deputy Comptroller and Auditor General
Commercial
Revenue Audit
Report Central
Report States
Principal Directors
Directors General (AE&C)
On Deputation
Dy. Director (Statistics)
PPRE
Staff
INDT
DT
Report State-I
Report State-II
O&M&T
Report Central
Inspection
Audits
State Audit
Offices (Civil)
Audit Offices
for Central
Govt.
Audit of Civil Ministries &

Departments and Autonomous
Bodies and Authorities and
Overseas Offices
Defence
Audit
Railways
Audit
Post &
Telecommunications Audit
Audit Offices for

State Public Sector
Undertakings
Audit of Central
Public Sector
Undertaking
Audit Offices for State

Local Bodies
Regional Training
Institutes
Govt. Acounting Standards

Advisory Board
International Centre
for Information
Systems and Audit
Training,
Research & IT
National Academy
of Audit &
Accounts
International
Relations
Audit Offices for

State Revenue
Receipts
Accounts and
Entitlement Offices
Accounts and
Entitlement (States)
Civil Audit Offices
Audit of States
Accounts
Audit of Union
Accounts
OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA

DIRECTION, MONITORING AND CONTROL
ORGANISATION CHART OF IAAD AS ON 1 MARCH 2007
86
87
HEADQUARTERS OFFICE OF C&AG AS ON

MARCH 2007
Comptroller and Auditor General of India
Deputy Comptroller and Auditor General
Headquarters
Local Bodies &

Accounts
Commercial
Additional Deputy Comptroller and Auditor General
Commercial &
Special Category
States
Revenue
Audit
Directors General
Inspection
OSD (Communication Policy)
Performance Audit
Commercial
Audit/ O&M
AE&C
Training and IT
On Deputation
Economic Advisor
Dy. Director General (NIC)
Director (Works)
Statistical Advisor
Media Advisor
Report
Central
Report
States
International
Relation
Principal Directors
Report Central
Railways
Direct Taxes
Indirect Taxes
Autonomous Bodies
Report States
Report Special Category
States
Staff
Local Bodies
88
NOTES: CHAPTER-3
D.O letter No. DAI/1/94 dated 20 January 1994 and No. DAI/2/94 dated 02
February 1994
2
D.O letter No. 860/DAI/3/94 dated 01 March 1994.
3
D.O letter No. DAI/1/94 dated 20 January 1994 and No. DAI/2/94 dated 02
February 1994
4
The Members were (i) Ms. Sushma V. Dabak, AG (A&E)-II, Maharashtra,
Nagpur; (ii) Ms. Sudha Krishnan, AG (Audit)-II, Karnataka, Bangalore; (iii) Shri P.J.
Mathew, Pr. Director (Staff), office of the C&AG, New Delhi; and (iv) Ms. Mamta
Kundra, Pr. DCA & Ex-officio MAB-I, New Delhi.
5
The Committee had Dharam Vir as Chairman and P.K. Lahiri, Vijay Kumar
and Dr. A.K. Banerjee as Members.
1.
89
LIST OF KEY EVENTS

28 October 1987
28 February 1990
24 March 1990
April 1991
1 April 1992
May 1993
9 December 1993
16 May 2001
6 October 2001
November 2001
December 2001
31 December 2001
3 January 2003
March 2003
12 August 2003
Sh. T.R Krishanmachari in his note detailed 28 October

1987 brought out legal opinion of Attorney General
Shri M.C. Setalvad that entrustment of audit function
in respect of accounts of IA&AD to another authority
would be unconstitutional.
The existing desginations of IA&AS officers holding
the posts of Joint Director, Director/Accountant
General and Principal Director were revised as Director,
Principal Director/Principal Accountant General and
Director General respectively.
Shri TN Chaturvedi former C&AG, was bestowed the
prestigious Civilian award-the Padma Vibhushan on
24 March 1990.
Direct recruitment at S.O. level in Civil and P&T Audit
offices started.
Post of Sr. Audit/Accounts Officer created in the pre
revised scale of Rs. 22004000.
Computerised budget information system for IA&AD
was introduced.
Government of India, Ministry of Personnel, Public
Grievances & Pensions, DoPT notification dated 5
November, 1993, stating that membership of
Association would be restricted to distinct category of
Government servant having common interest, was
forwarded to all heads of offices, etc.
Government of India, Ministry of Personnel, Public
Grievances & Pensions Department of Personnel and
Training issued orders regarding optimisation of direct
recruitment to civilian posts.
Recruitment Rules for Accounts Officer/Audit Officer
published in Gazette.
A paper on Computer system (Theory & Practical)
introduced for SOGE.
Post of DAI (Local Bodies) approved by ACC.
Revision of delegated powers to heads of Departments
and Heads of offices in IA&AD.
C&AG constituted a committee consisting of three DAIs
to examine qualifications for direct recruitment of clerks
and Section Officers, filling up of vacancies in the cadres
of Section officers/AAOs in Civil Audit Offices and
Balancing of surplus manpower in A&E and
Commercial Audit Offices
DAIs Committee gave its report.
Decision of Headquarters to allow certain category of
candidates from A&E stream to appear at SOGE (Civil
Audit) for eventual absorption in Civil Audit Offices.
90
January 2004
April 2004
22 September 2004
6 May 2005
16 February 2006
18 October 2006
31 January 2007
12 February 2007
C&AG set up a Human Resource Committee under

the Chairmanship of DAI
H.R. Committee gave it recommendations
Detailed instructions were issued to field offices
regarding disaster managment plan.
C&AG wrote to Minister of State for Personnel that
due to restructuring of cadre in respect of Group C
posts, no direct recruitment in any of the cadres in
Group C & D is proposed this year.
Common allotment rules were framed and made
applicable in all the IA&AD colonies.
Orders regarding outsourcing of routine jobs
performed by Group D were issued by Headquarters
office.
Restrcuturing Committee constituted in 2006 gave its
report.
Gender Perspective Plan 200712 approved by C&AG
circulated to all heads of offices.
91
DOCUMENTS
1
Extract from note of Sh. T.R. Krishnamachari, Director of Audit dated 28 October,
1987
III. As regards external audit of IA&AD the legal position as brought out by the
Attorney-General (Shri M.C. Setalvad) when the C&AGs (DPC) bill was at the
draft stage was that the clear implications of the relevant provisions of the
Constitution being that the powers of audit in relation to all accounts of the
Union and the States are vested in the C&AG, any provisions which entrust
audit functions in respect of accounts of the IAAD, which are part of the accounts
of the Union, to another authority would be unconstitutional. Therefore, no
such provisions could be made in the C&AGs (DPC) Act as in the case of U.K.
National Audit Act quoted by Shri K.P. Joseph. However, there are standing
arrangements for the expenditure incurred by each office of the IAAD to be
audited by another office independently. Further, the Director of Inspection
periodically inspects every office. His report to the C&AG includes an overall
picture of the state of affairs in each office inspected indicating the general
impression he has formed of the efficiency, accuracy etc. which will give the
C&AG a correct appreciation of the state and efficiency of work in different
wings of that office (Para 18.15(1) of Manual of Office Procedure). There is also
a system of monitoring of the State of work of the field offices. There is thus
adequate arrangment for audit and inspection.
To
Circular No. NGE/34/93

No. 449-N4/40-93
Dated: 09.12.1993
i) All Heads of Offices in IA&AD as per mailing list (excent overseas
Audit offices in Washington and London)
ii) A.C (P). Director (P). AC (N), AC (C) of HQrs. Office.
iii) OE & Admn. Section, GE. I., GE, II. C.A.I. Section Legal Cell of HQrs.
Office
Sub: Central (Civil) Services (Recognition of Service Association) Rules, 1993.

Sir,
A copy of Government of India, Department of Personnel and Training, New
Delhi, O.M. No. 2/10/80-JCA dated the 9th November, 1993 along with
Notification No. 2/10/80-JCA (Vol. IV) Dated the 5th November, 1993 on the
above subject is forwarded for information.
2. A copy of the Central Civil Services (Recognition of Service Associations)
Rules 1993, may please be provided to all associations of employees in your
office.
92
3. In future, while forwarding the application for recognition of associations

compliance with the provisions of the new rules may be examined and
compliance of non-compliance indicated. Association which are already
recognised may specifically be apprised of the provision of rule 4,5,6 and 7.
4. Kindly acknowledge the receipt of this letter.
Yours faithfully,
Sd/(S.K SHARMA)
Administrative Officer
No. 2/10/80-JCA (Vol. IV)

Government of India
Ministry of Personnel, Public Grievances & Pensions
(Department of Personnel & Training)
New Delhi, the 5th November, 1993
NOTIFICATION
In exercise of the powers conferred by the proviso to article 309 and clause (5)
of article 148 of the Constitution, after consultation with the Comptroller and
Auditor General in relation to persons serving in the Indian Audit and Accounts
Department, and in supersession of the Central Civil Services (Recognition of
Service Associations) Rules, 1959 except as respects things done or omitted to
be done before such supersession , the President hereby makes the following
rules, namely:
1. Short title and commencement: (1) these rules may be called the Central
Civil Services (Recognition of Service Associations) Rules, 1993. (2) They
shall come into force on the date of their publication in the official gazette.
2. Definition: In these rules, unless the context otherwise requires,
a. Government means the Central Government.
b. Government servant means any person to whom the Central
Civil Services (Conduct) Rules, 1964, apply.
3. Application: These rules shall apply to Service Associations of all
Government servants inlcuding civilian govenment servants in the Defence
Services but shall not apply to industrial employees of the Ministry of
Railways and workers employed in Defence Installations of Ministry of
Defence for whom separate Rules of Recognition exist.
4. Service Associations already recognized: A Service Association or a
Federation which has been recognized by the Government before the
commencement of these rules and in respect of which the recognition is
subsisting at such commencement, shall continue to be so recognized for
a period of one year from such commencement or till the date on which
the recognition is withdrawn, whichever is earlier.
93
5. Conditions for recognition of Service Associations: A Service Association

which fulfills the following conditions may be recognised by the
Government, namely:
a) An application for recognition of Service Association has been made
to the Government containing Memorandum of Association,
Constitution, Bye-laws of the Association, Names of Office-Bearers,
total membership and any other information as may be required by
the Government;
b) The Service Association has been formed primarily with the object
of promoting the common service interest of its members;
c) Membership of the Service Association has been restricted to a distinct
category of Government servants having common interest, all such
Government servants being eligible for membership of the Service
Association;
d) (i) The Association represents minimum 35 percent of total number
of a category of employees provided that where there is only one
Association which commands more than 35 percent membership,
another Association with second highest membership although less
than 35 percent may be recognized if it commands atleast 15 percent
membership; (ii) The membership of the Government servant shall
be automatically discontinued on his ceasing to belong to such
category.
e) Government employees who are in service shall be members or
office bearers of the Service Association;
f) The Service Association shall not be forced to represent the interests,
or on the basis, of any caste, tribe or religious denomination or of
any group within or section of such caste, tribe or religious
denomination;
g) The Executive of the Service Association has been appointed from
amongst the members only; and
h) The funds of the Service Association consist exclusively of
subscriptions from members and grants, if any, made by the
Government, and are applied only for the furtherance of the objects
of the Service Association.
6. Conditions subject to which recognition is continued: Every Service
Association recognized under these Rules shall comply with the following
conditions, namely:
a) the Service Association shall not send any representation or
deputation except in connection with a matter which is of common
interest to members of the Service Association;
b) The Service Association shall not espouse or support the cause of
individual Government servants relating to service matters;
c) The service Association shall not maintain any political fund or lend
itself to the propagation of the views of any political party or a
member of such party;
d) All representations by the Service Association shall be submitted
through proper channel and shall be addressed to the Secretary to
94
e)
f)
g)
h)
i)
j)
k)
l)
the Government/Head of the Organization or Head of the

Department or Office;
A list of members and office bearers, and up-to-date copy of the
rules and an audited statement of accounts of the Service Association
shall be furnished to the Government annually through proper
channel after the general annual meeting so as to reach the
Government before the 1st day of July each year;
The Service Association shall abide by, and comply with all the
provisions of its constitution/bye-laws;
Any amendment in the constitution/bye-laws of the Service
Association, after its recognition under these Rules, shall be made
only with the prior approval of the Government;
The Service Association shall not start or publish any periodical,
magazine or bulletin without the previous approval of the
Government;
The Service Association shall cease to publish any periodical, magazine
or bulletin, if directed by the Government to do so, on the ground
that the publication thereof is prejudicial to the interests of the Central
Government, the Government of any State or any Government
authority or to good relations between Government servants and the
Government or any Government authority, or to good relations
between the Government of India and the Government of a foreign
State;
The Service Association shall not address any communication to, or
enter into correspondence with, a foreign authority except through
the Government which shall have the right to withhold it;
The Service Association shall not do any act or assist in the doing of
any act which, if done by a Government servant, would contravene
any of the provisions of the Central Civil Services (Conduct) Rules,
1964; and
Communications addressed by the Service Association or by any
office-bearer on its behalf to the Government or a Government
authority shall not contain any disrespectful or improper language.
7. Verification of Membership:
1) the verification of membership for the purpose of recognition of a
Service Association shall be done by the check-off-system in payrolls at such intervals and in such manner as the Government may
by order prescribe.
2) the Government may, at any time, order a special verification of
membership if it is of the opinion, after an enquiry that the Service
Association does not have the membership required under subclause (i) of clause (d) of rule 5.
8. Withdrawal of Recognition:If, in the opinion of the Government, a Service
Association recognized under these rules has failed to comply with any of
the conditions set out in rule 5 or rule 6 or rule 7 the Government may
after giving an opportunity to the Service Association to present its case,
withdraw the recognition accorded to such Association.
95
9. Relaxation:The Government may dispense with or relax the requirements

of any of these rules to such extent and subject to such conditions as it may
deem fit in regard to any Service Association.
10.Interpretation: If any question arises as to the interpretation of any of the
provisions of these rules or if there is any dispute relating to fulfillment of
conditions for recognition it shall be referred to the Government, whose
decision thereon shall be final.
Sd/(J.S. Mathur)
Joint Secretary to the Government of India
3
No. 2/8/2001-PIC
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
New Delhi, the 16th May, 2001
OFFICE MEMORANDUM
Subject: Optimisation of direct recruitment to civilian posts
The Finance Minister while presenting the Budget for 20012002 has stated that
all requirements of recruitment will be scrutinised to ensure that freash
recruitment is limited to 1 percent of total civilian staff strenght. As about 3
percent of staff retire every year, this will reduce the manpower by 2 percent
per annum acheiving a reduction of 10 percent in five years as announced by
the Prime Minister.
1.2 The Expenditure Reforms Commission had also considered the issue and
had recommneded that each Ministry/Department may formulate Annual
Direct Recruitment Plans through the mechanism of Screening Committee.
2.1 All Ministries/Departments are accordingly requested to prepare Annual
Direct Recruitment Plans covering the requirements of all cadres, whether
managed by that Ministry/Department itself, or managed by the Department
of Personnel & Training, etc. The task of preparing the Annual Recruitment
Plan will be undertaken in each Ministry/Department by a Screening
Committee headed by the Secretary of that Ministry/Department as Member
Secretary. The Committee would also have one senior representative each of
the Department of Personnel & Training and the Department of Expenditure.
While the Annual Recruitment Plans for vacancies in Groups B, C and D
could be cleared by this Committee itself, in the case of Group A Services, the
Annual Recruitment Plan would be cleared by a Committee headed by Cabinet
96
Secretary with Secretary of the Department concerned, Secretary (DOPT) and

Secretary (Expenditure) as Members.
2.2 While preparing the Annual Recruitment Plans, the concerned Screening
Committees would ensure that direct recruitment does not in any case exceed
one percent of the total sanctioned strength of the Department. Since about 3
percent of staff retire every year, this would translate into only 1/3rd of the
direct recruitment vacancies occurring each year being filled up. Accordingly,
direct recruitment would be limited to 1/3rd of the direct recruitment vacancies
arising in the year subject to a further ceiling that it does not exceed one
percent of the total sanctioned strength of the Department. While examining
the vacancies to be filled up, the functional needs of the organisation would be
critically examined so that there is flexibilityin filling up vacancies in various
cadres depending upon their relative functional needs. To amplify, in case an
organisation needs certain posts to be filled up for safety/security/operational
consideration corresponding reduction in direct recruitment in other cadres of
the organisation may be done with a view to restricting the overall direct
recruitment to one-third of vacancies meant for direct recruitment subject to
the condition that the total vacancies proposed for filling up should be within
the 1 percent ceiling. The remaining vacancies meant for direct recruitment
which are not cleared by the Screening Committee will not be filled up by
promotion or otherwise and these posts will stand abolished.
2.3 While the Annual Recruitment Plan would have to be prepared immediately
for vacancies anticipated in 200102, the issue of filling up of direct recruitment
vacancies existing on the date of issue of these orders, which are les than one
year old and for which recruitment action has not yet been finalised, may also
be crtically reviwed by Ministries/Departments and placed before the Screening
Committees for action as at para 2.2 above.
2.4 The vacancies finally cleared by the Screening Committees will be filled up
duly applying the rules for reservation, handicapped, compassionate quotas
thereon. Further, administrative Ministries/ Departments/Units would obtain
before hand a No Objection Certificate from the Surplus Cell of the Department
of Personnel and Training/Director General, Employment and Training that
suitable personnel are not available for appointment against the posts meant
for direct recruitment and only thereafter place indents for Direct Recruitment.
Recruiting agencies would not accept any indents which are not accompanied
by a certificate indicating that the same has been cleared by the concerned
Screening Committee and that suitable personnel are not available with the
Surplus Cell.
3. The other modes of recruitment (including that of promotion) prescribed in
the Recruitment Rules/Service Rules would, however, continue to be adhered
to as per the provisions of the notified Recruitment Rules/ Service Rules.
4. The provisions of this Office Memorandum would be applicable to all Central
Government Ministries/Departments/organisations including Ministry of
Railways, Department of Posts, Department of Telecom, autonomous bodies
97
wholly or partly financed by the Government, Statutory corporations/bodies,

civilians in Defence and non-combatised posts in Para Military Forces.
5. All Ministries/Departments are requested to circulate the orders to their
attached and subordinate offices, autonomous bodies, etc. under their
administrative control. Secretaries of administrative Ministries/Departments
may ensure that action based on these orders is taken immediately.
6. Hindi version will follow.
Sd/(Harinder Singh)
Joint Secretary to the Government of India
To,
1. All Ministries/ Departments to the Government of India (as per standard
distribution list)
2. Chairman, RRB, SSC, UPSC and C&AG
3. All Financial Advisers (By name)
4
Circular No. 31/NGE/2003
No. 611-NGE (App)/37-2003
Dated: 12 August, 2003
To
1. All Heads of Department in IA&AD
2. A.C.(C)/Direcftor (P)
3. G.E. II/NGE (Entt.)/NGE (JCM)/Examination/O.E. & Bills (Estt.)/Audit
(Rules)
Subject: Permission to A&E staff to appear in S.O.G.E. (Civil Audit) for their
eventual absorption in Audit stream.
Sir/Madam,
It has been decided to allow following categories of candidates from A&E
stream to appear at the SOGE (Civil Audit) for their eventual absorption in
Civil Audit Offices:
a) Those who have already passed Part II of SOGE (Civil Accounts) and
are still awaiting promotion as Section Officer (Accounts) or Ad-hoc
Section Officers (Accounts) who are still awaiting regularisation as
Section Officers will have to clear only the remaining papers of PartII of SOGE (Civil Audit). Their appointment as Section Officer (Audit)
shall be reckoned from the date of joining to the post after clearing
remaining papers of Part-II of SOGE (Civil Audit).
98

b) Those who have passed Part I of SOGE (Civil Audit) will have to
clear Part II of SOGE (Civil Audit).
c) Those who have not cleared some of the papers of Part I/Part II of
SOGE (Civil Accounts) will have to clear the remaining papers of
SOGE (Civil Audit).
d) Fresh candidates subject to conditions laid down in para 9.2.16 of
C&AG, MSO (Admn.) Vol. I.
2. The candidates of A&E offices passing SOGE (Civil Audit) will be absorbed in
Civil Audit offices against vacancies in Section Officers cadre remaining unfilled
due to non-availability of eligible audit staff for promotion as Section Officer.
3. The seniority of candidates of A&E stream getting absorbed in Civil Audit
stream after passing SOGE (Civil Audit) would be determined as below:
(i) All the A&E candidates on their absorbption as Secion Officer (Audit)
shall rank below the promotees of Civil Audit Office promoted as
Section Officer (Audit) on the same occassion.
(ii) Among the A&E candidates of the same batch of SOGE (Civil Audit),
their seniority in the cadre of SO (Audit) would be determined as per
their inter se seniority in the parent A&E office subject to provisions
of para 5.7 of C&AG, MSO (Admn.) Vol. I. However, in the cases of
A&E candidates coming to a Civil Audit office from more than one
A&E offices, their seniority would be determined as per their length
of service in the feeder cadres in their respective offices.
4. The candidates from A&E stream will have their pay protected on their
absorption as Section Officer (Audit) in Civil Audit Offices.
5. Hindi version will follow.
Your faithfully,
Sd/(Manish Kumar)
Asstt. Comptroller & Auditor General (N)
5
Circular No. 32 N.G.E. (App)/2006
No. 829 N.G.E. (App)/43-2006
Dated: 18.10.2006
To
1. All Heads of department in IA&AD (as per mailing list)
2. All officers in the Headquarters office
Sub: Outsourcing of routine services performed by the Gr. D staff-regarding.
Sir/Madam,
In the interest of economy and efficiency in the department, the issue of
outsourcing the routine jobs such as cleaning, maintenance, moving papers/
dak etc., performed by the Gr. D staff , was under consideration for some
99
time past. It has now been decided that offices, where such work can not be
managed due to shortage of regular employees, may consider the desirability
of getting these works done wholly or partially through outsourcing. If
considered necessary, the proposal for outsourcing along with full justification
may be sent to this office for approval. While getting the work done through
outsourcing, the following guidelines, in additon to the instructins contained in
Rule 178 to 185 of GFRs-2005, may also be kept in mind:a) The outsourcing agency should be selected through competitive bidding
and must be of repute as well as registered with the Labour /EPF
Commissioner.
b) The comparative performance of the agencies making the bid should not
be merely judged through documents presented by them but the same
should also be ascertained through their previous /present employers as
well as through local resources.
c) The total cost involved in outsourcing must not exceed the cost, which
would have been incurred while getting the job done through regular
employment.
d) In the contract entered into with the outsourcing agency, the terms of
contract must be definite, unambiguous and containing provisions for
revocation or cancellation of the said contract at any time before the expiry
of contract period if the outsourcing agency fails to carry out any of the
provisions of the contract satisfactory.
e) In case, government property is entrusted to the outsourcing agency for
performance of the jobs agreed to, there must be a provision in the contract
to safeguard the said property.
f) After outsourcing any service, no casual worker should be engaged for
that and the cost of outsourcing is to be met from the budget under the
head Other Office Expenses.
Yours faithfully
Sd/(Manish Kumar)
Asstt. Comptroller & Auditor General (N)
100
To,
All Heads of Department in IA &AD
(as per mailing list)
Circular No. 03-NGE/2007

No. 108-NGE(Disc.)/10-2005 KW
Dated: 12.02.2007
Subject: Gender Perspective Plan 20072012

Sir/Madam,
I am to invite a reference to this office Circular no. 5/NGE/2006 issued under
letter No. 86-NGE (Disc.)/10-2005 KW dated 08.02.2006 with regard to Guidance
Note on combating sexual harassment of working women. To evolve a policy
on concern areas of working women the Gender Persepctive Plan of the Indian
Audit & Accounts Department was under consideration in this office.
The Gender Perspective Plan 20072012 has now been approved by the
Comptroller and Auditor General of India. A copy of the Gender Perspective
Plan (GP Plan) 20072012 is forwarded herewith for information and its strict
compliance. The main objective of this Gender Perspective Plan is to make the
working places in the Indian Audit and Accounts Department more satisfactory
for the working women. Specific Action Points, Nodal Officers and Time frame
have been prescribed therein for each of eight identified categories of policies.
It is hence requrested to ensure its compliance to achieve the desired
targets.
The receipt of the circular may kindly be acknowledged.
Yours faithfully,
Sd/(Manish Kumar)
Assistant Comptroller & Auditor General (N)
Enclosure: As above
GLOSSARY OF ABBREVIATIONS
A&E
BMS
BSNL
CA
CAP
CASS
CCO
CFA
CPIO
DFP
DoPT
EDP
HoD
HR
ICWA
IGNOU
IIM
IPAI
ITA
MBA
OM
P&T
PAO
PSU
RTI
SOGE
UDC
UPSC
Accounts & Entitlement

Building Management System
Bharat Sanchar Nigam Limited
Chartered Accountant
Central Audit Party
Central Audit Support Section
Chief Controlling Officer
Certified Financial Analyst
Central Public Information Officer
Delegation of Financial Powers
Department of Personnel & Training
Electronic Data Processing
Head of Department
Human Resource
Institute of Cost and Works Accountants
Indira Gandhi National Open University
Indian Institute of Management
Institute of Public Auditors of India
Internal Test Audit
Master of Business Administration
Office Memorandum
Post & Telecommunications
Pay and Accounts Office
Public Sector Undertaking
Regional Training Institute
Section Officers Grade Examinaiton
Upper Division Clerk
Union Public Service Commission
101

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42

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

The organisation that C&AG heads is known as Indian Audit and

Principal Directors/Director Generals i.e. HOD level offices. There

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

COMMERCIAL AUDIT OFFICES

IA&AS Officers (including other

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

C&AG with the help of available manpower resourcesin fact the

(informal) followed by a formal meeting of the Budget Officer of

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

(iii) After 9 years of service officers may be posted to

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

professionalisation, re-deployment and motivation. The

On Performance Audit, the Committee suggested formation

already been decided and were under implementation

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

From 2003 onwards, IA&AD is, on the line of Govt. of Indias

diploma in computer applications from recognised institutes

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

IDENTIFYING SURPLUS MANPOWER IN A&E AND

for 2569 vacancies (upto 2005), a total of 2419 candidates were

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

be held in November 2007. The examinations whose syllabus were

In 1993, Government of India replaced the existing increment

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

PROFICIENCY IN REGIONAL LANGUAGES IN THE IA&AD

extensive local audit inspection to check the records in the State

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

Since enforcement of CCS (RSA) Rules, 1993, there are 232

Earlier, the Department Council of the IA&AD had been set

At present, five duly recognised Federations are in existence

Share out of 20 Share out of 20 seats

All India Audit & Accounts Association

National Audit Federation

All India Federation of Divisional

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

Department (IA&AD) is concerned, it is exempted from the DFP

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

Audit/Accounts Officers, two from the office of team leader and

The selection of office for Peer Review and the reviewing

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

an independent entity, there was a working rule that, to the extent

standards on Internal Audit;

The manual also devotes a Section to the relationship between

Finally, in the Appendices, the manual has included International

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

recovery of advances, maintenance of broadsheets were not being

examination. It has organised several high level Seminars and

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

SOME OTHER DEVELOPMENTS

DISASTER MANAGEMENT AND CONTINUITY

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

IA&AD offices under the region and to adhere to the instructions

Projects Wing headed by a technical person, generally an Executive

THE COMPTROLLER & AUDITOR GENERAL OF INDIA

Dr. A.P.J. Abdul Kalam, President of India on 19 October 2006.

uniformally applied for allotment of houses from the departmental

THE COMPTROLLER & AUDITOR GENERAL OF INDIA