Indian Audits & Accounts Service
Encyclopedia
IAAS or Indian Audit and Accounts Service is an Indian Central Government service, free of control from any executive authority, under the Comptroller and Auditor General of India
. The officers of the Indian Audit and Accounts Department serve in an audit managerial capacity. IAAS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. IAAS is the government's financial watchdog, and is a critical element in checks on the government. It role is somewhat similar to the US GAO
and National Audit Office (United Kingdom)
.
The service has Principal Accountants General and Accountants General for every State in India. Generally, each state has one Principal Accountant General in charge of audit functions. In addition to Principal Accountant General, each state also has Accountant General in charge of accounts and entitlement functions ( Salary,Provident Fund, Pension etc.). Bigger states may have an Accountant General (Audit) in addition to the Principal Accountant General.
) along with the Indian Foreign Service
, Indian Administrative Service
and the Indian Revenue Service(IRS).
Once recruited to IAAS, the officers are trained at National Academy of Audit and Accounts, Shimla
, Himachal Pradesh, India.
Shri V. Narahari Rao, the first Indian Comptroller & Auditor General of India (1948-1954) institutionalised the training arrangements for IA&AS officers by setting up the IAAS Training School at Chadwick House in Shimla in 1950. Prior to this the IAAS Training School functioned for a year at Madras (Chennai). The Training School is one of the oldest training institutions in the country. It was renamed as IA&AS Staff College in 1969, and upgraded on 28th February 1990, as the National Academy of Audit & Accounts.
Since its inception, more than 60 batches of IAAS officers have received all-round training at the Academy, and gone on to assist the Comptroller & Auditor General of India in discharging his constitutional and statutory responsibilities. During the mid fifties, probationers of the Indian Railway Accounts Service were also trained along with IA&AS probationers, while officers of the Indian Civil Accounts Service were trained here during 1984 to 1992. The Academy has also trained officers from foreign countries such as Nepal, Bhutan and Oman.
Since Independence the country has witnessed transformation in practically every aspect of life. Consequently, the IAAD underwent large-scale reorganisation in order to meet the challenging tasks, with their ever-increasing volume, complexity and variety. The Academy too had to constantly update and reorient its functioning to suit the ever changing and challenging profession of auditing/accounting and to maintain its relevance to the audit department’s needs and trends. Over the years it has made a steady transition from merely being a training institute to become a respected Institution within the department, and a centre of excellence.
The officers of IAAS are required to acquire and possess not only the professional skills of an accountant and auditor but also the administrative competence to manage the staff of the Indian Audit & Accounts Department, which has a strength of over 60,000 personnel. Their job requirements include scrutiny of intricate contracts, understanding of tax and revenue laws, assessing the financial health of commercial corporations. Industry knowledge may be required also, grasping for instance the complexities of oil exploration or the working of an atomic power plant and comprehensively reviewing the effectiveness of implementation of country-wise schemes for rural development, health services, education etc.
Deputy Comptroller and Auditor General: 5
Additional Deputy Comptroller and Auditor General: 5
Principal Accountant General: 26
Senior Administrative Grade: 107
Junior Administrative Grade: 161 (Selection Grade 80 and Ordinary Grade 81)
Senior Time Scale: 256
Junior Time Scale: 136
The Comptroller & Auditor General of India has a unique position because unlike most countries, the Comptroller & Auditor General of India has been assigned both accounting and auditing functions. He is neither an officer of Parliament nor a functionary of the executive.
Audit is one of the four main pillars of democracy viz. (i) Parliament, (ii) Judiciary, (iii) Press and (iv) Audit. Article 148 of the Constitution describes the appointment, removal, salary, terms and conditions of the service of the Comptroller & Auditor General of India.
In the discharge of his duties, the Comptroller & Auditor General of India conducts both regularity audit and efficiency-cum-performance audit of all units and formations of the Union and State Governments, Government Companies, Autonomous Bodies and such other organisations that are substantially financed by the Union and State Governments. The Committees of the Parliament and State Legislature examine the results of audit, which are brought out in the Audit Reports of the Comptroller & Auditor General of India and recommend corrective action.
Another important role performed by the Comptroller & Auditor General of India is the compilation of accounts of the State Governments and in many states, regulation and authorisation of entitlements such as provident fund and pensionary benefits of State Government employees.
The officers of IA&AS are required to acquire and possess not only the professional skills of an accountant and auditor but also to develop administrative competence to manage the staff of the Indian Audit & Accounts Department which has a strength of over 60,000 personnel. Their job requirements include scrutiny of intricate contracts, understanding of tax and revenue laws, assessing the financial health of commercial corporations, grasping for instance the complexities of oil exploration or the working of an atomic power plant and comprehensively reviewing the effectiveness of implementation of country-wise schemes for rural development, health services, education etc. IA&AS officers also go abroad to conduct embassy audit i.e. audit of Embassies and High Commissions of India situated all over the world.
Some of the famous report which led govt of india and state in political turmoil eg, 2G scam, Bofors scam, Fodder Scam, CWG scam etc to name a few. Performance review of many central schemes has led to reform at various level in various governments. Biggest advantage whiche IAAS officers have is of independence from political executive. The biggest drawback is that parliamnetary committee are not abreast with the expertise and hence report is not well understood leading to partial implementation.
, UAE) and African countries (Botswana
) to serve in audit departments as specialists. Many also join the United Nations
and its allied agencies for a short term.
Sir Lowndes was a member of the Viceroy of India's Executive Council. Yarrows was also home to the Finance Secretary to the Viceroy of India and sometime summer residence of the Jinnah family.
This building is probably named after Yarrow (achillea millefolium), a mildly aromatic, lacy-leaved plant topped with daisy-like flowerheads borne in rounded corymbs. This plant has multifarious uses: it was once used for colds and as a tonic. It was used to staunch wounds and nosebleed. It was said to cure demonic possession and also to test whether one's love was true!
Comptroller and Auditor General of India
The Comptroller and Auditor General of India is an authority, established by the Constitution of India, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is...
. The officers of the Indian Audit and Accounts Department serve in an audit managerial capacity. IAAS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. IAAS is the government's financial watchdog, and is a critical element in checks on the government. It role is somewhat similar to the US GAO
Gao
Gao is a town in eastern Mali on the River Niger lying ESE of Timbuktu. Situated on the left bank of the river at the junction with the Tilemsi valley, it is the capital of the Gao Region and had a population of 86,663 in 2009....
and National Audit Office (United Kingdom)
National Audit Office (United Kingdom)
The National Audit Office is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies...
.
The service has Principal Accountants General and Accountants General for every State in India. Generally, each state has one Principal Accountant General in charge of audit functions. In addition to Principal Accountant General, each state also has Accountant General in charge of accounts and entitlement functions ( Salary,Provident Fund, Pension etc.). Bigger states may have an Accountant General (Audit) in addition to the Principal Accountant General.
Recruitment and Training
Recruitment to the IAAS is through the joint competitive examinations (the Civil Services ExaminationCivil Services Examination
The Civil Services Examination is a nationwide competitive examination in India conducted by the Union Public Service Commission for recruitment to the various Civil Services of the Government of India, including Indian Administrative Service , Indian Foreign Service , Indian Police Service and...
) along with the Indian Foreign Service
Indian Foreign Service
The Indian Foreign Service is the foreign service of India. It is the body of career diplomats of India.The Indian Foreign Service is part of the Central Civil Services of the Government of India...
, Indian Administrative Service
Indian Administrative Service
The Indian Administrative Service is the administrative civil service of the Government of India. It is one of the three All India Services....
and the Indian Revenue Service(IRS).
Once recruited to IAAS, the officers are trained at National Academy of Audit and Accounts, Shimla
Shimla
Shimla , formerly known as Simla, is the capital city of Himachal Pradesh. In 1864, Shimla was declared the summer capital of the British Raj in India. A popular tourist destination, Shimla is often referred to as the "Queen of Hills," a term coined by the British...
, Himachal Pradesh, India.
Shri V. Narahari Rao, the first Indian Comptroller & Auditor General of India (1948-1954) institutionalised the training arrangements for IA&AS officers by setting up the IAAS Training School at Chadwick House in Shimla in 1950. Prior to this the IAAS Training School functioned for a year at Madras (Chennai). The Training School is one of the oldest training institutions in the country. It was renamed as IA&AS Staff College in 1969, and upgraded on 28th February 1990, as the National Academy of Audit & Accounts.
Since its inception, more than 60 batches of IAAS officers have received all-round training at the Academy, and gone on to assist the Comptroller & Auditor General of India in discharging his constitutional and statutory responsibilities. During the mid fifties, probationers of the Indian Railway Accounts Service were also trained along with IA&AS probationers, while officers of the Indian Civil Accounts Service were trained here during 1984 to 1992. The Academy has also trained officers from foreign countries such as Nepal, Bhutan and Oman.
Since Independence the country has witnessed transformation in practically every aspect of life. Consequently, the IAAD underwent large-scale reorganisation in order to meet the challenging tasks, with their ever-increasing volume, complexity and variety. The Academy too had to constantly update and reorient its functioning to suit the ever changing and challenging profession of auditing/accounting and to maintain its relevance to the audit department’s needs and trends. Over the years it has made a steady transition from merely being a training institute to become a respected Institution within the department, and a centre of excellence.
The officers of IAAS are required to acquire and possess not only the professional skills of an accountant and auditor but also the administrative competence to manage the staff of the Indian Audit & Accounts Department, which has a strength of over 60,000 personnel. Their job requirements include scrutiny of intricate contracts, understanding of tax and revenue laws, assessing the financial health of commercial corporations. Industry knowledge may be required also, grasping for instance the complexities of oil exploration or the working of an atomic power plant and comprehensively reviewing the effectiveness of implementation of country-wise schemes for rural development, health services, education etc.
Sanctioned Strength
Sanctioned strength of IA&AS Cadre (As on 01.08.2009)Deputy Comptroller and Auditor General: 5
Additional Deputy Comptroller and Auditor General: 5
Principal Accountant General: 26
Senior Administrative Grade: 107
Junior Administrative Grade: 161 (Selection Grade 80 and Ordinary Grade 81)
Senior Time Scale: 256
Junior Time Scale: 136
A Historical Perspective
The Indian Audit & Accounts Department has a history of over hundred and forty years. The Audit Department was formed in 1860 when Government Accounting and Auditing functions were amalgamated and placed under the Auditor General of India. In 1919, the Auditor General was given statutory recognition. In 1935, the status of the Auditor General was further enhanced and in 1950, when the Constitution came into force, the Auditor General was redesignated as the Comptroller & Auditor General of India. In 1971, the CAG's DPC (Duties, Powers and Conditions of Service) Act was formulated which defines the duties and powers of the Comptroller & Auditor General of India and derives its authority from article 149 of the Constitution.The Comptroller & Auditor General of India has a unique position because unlike most countries, the Comptroller & Auditor General of India has been assigned both accounting and auditing functions. He is neither an officer of Parliament nor a functionary of the executive.
Audit is one of the four main pillars of democracy viz. (i) Parliament, (ii) Judiciary, (iii) Press and (iv) Audit. Article 148 of the Constitution describes the appointment, removal, salary, terms and conditions of the service of the Comptroller & Auditor General of India.
Job Content
For carrying out diverse functions, the Comptroller & Auditor General of India is assisted by one of India's oldest and premier services – The Indian Audit & Accounts Service, whose officers are deployed in offices spread throughout the country besides two overseas offices located at London and Washington.In the discharge of his duties, the Comptroller & Auditor General of India conducts both regularity audit and efficiency-cum-performance audit of all units and formations of the Union and State Governments, Government Companies, Autonomous Bodies and such other organisations that are substantially financed by the Union and State Governments. The Committees of the Parliament and State Legislature examine the results of audit, which are brought out in the Audit Reports of the Comptroller & Auditor General of India and recommend corrective action.
Another important role performed by the Comptroller & Auditor General of India is the compilation of accounts of the State Governments and in many states, regulation and authorisation of entitlements such as provident fund and pensionary benefits of State Government employees.
The officers of IA&AS are required to acquire and possess not only the professional skills of an accountant and auditor but also to develop administrative competence to manage the staff of the Indian Audit & Accounts Department which has a strength of over 60,000 personnel. Their job requirements include scrutiny of intricate contracts, understanding of tax and revenue laws, assessing the financial health of commercial corporations, grasping for instance the complexities of oil exploration or the working of an atomic power plant and comprehensively reviewing the effectiveness of implementation of country-wise schemes for rural development, health services, education etc. IA&AS officers also go abroad to conduct embassy audit i.e. audit of Embassies and High Commissions of India situated all over the world.
Some of the famous report which led govt of india and state in political turmoil eg, 2G scam, Bofors scam, Fodder Scam, CWG scam etc to name a few. Performance review of many central schemes has led to reform at various level in various governments. Biggest advantage whiche IAAS officers have is of independence from political executive. The biggest drawback is that parliamnetary committee are not abreast with the expertise and hence report is not well understood leading to partial implementation.
IAAS Overseas
IA&AS officers mainly go abroad to conduct embassy audit i.e. audit of Embassies and High Commissions of India situated all over the world. However, IAAS officers are seconded to Middle East (OmanOman
Oman , officially called the Sultanate of Oman , is an Arab state in southwest Asia on the southeast coast of the Arabian Peninsula. It is bordered by the United Arab Emirates to the northwest, Saudi Arabia to the west, and Yemen to the southwest. The coast is formed by the Arabian Sea on the...
, UAE) and African countries (Botswana
Botswana
Botswana, officially the Republic of Botswana , is a landlocked country located in Southern Africa. The citizens are referred to as "Batswana" . Formerly the British protectorate of Bechuanaland, Botswana adopted its new name after becoming independent within the Commonwealth on 30 September 1966...
) to serve in audit departments as specialists. Many also join the United Nations
United Nations
The United Nations is an international organization whose stated aims are facilitating cooperation in international law, international security, economic development, social progress, human rights, and achievement of world peace...
and its allied agencies for a short term.
HERITAGE BUILDING YARROWS IN SHIMLA
“Yarrows”, Home to several generations of officers from the Indian Audit and Accounts Service, Yarrows was designed, perhaps in 1913, by Sir Herbert Baker. Sir Baker is renowned for having designed the North & South Blocks of Delhi's Secretariat buildings and Groote Schuur, the official residence of the President of South Africa. He noted, “A pleasant diversion from my Delhi work was building a house for Sir George Rivers Lowndes, at Shimla. A long, low hall looks through mullioned windows over the lawn and garden through majestic cedar trees to the autumn gold foothills and the Himalayan snows beyond”.Sir Lowndes was a member of the Viceroy of India's Executive Council. Yarrows was also home to the Finance Secretary to the Viceroy of India and sometime summer residence of the Jinnah family.
This building is probably named after Yarrow (achillea millefolium), a mildly aromatic, lacy-leaved plant topped with daisy-like flowerheads borne in rounded corymbs. This plant has multifarious uses: it was once used for colds and as a tonic. It was used to staunch wounds and nosebleed. It was said to cure demonic possession and also to test whether one's love was true!