As from the permission from the parliament/Legislature’s taxpayers representative, Government (Executive) taxes common citizens. There is right to know for the taxpayers that they must know how the tax is being used. Government Expenditure is audited by the Comptroller and Auditor General of India (CAG). Hence, Audit report and annual account of the executive is presented to the Parliament/legislature. Here you will get to know how to become Indian Audit and Accounts Service (IAAS) officer.
A constitutional independent authority i.e. Comptroller and Auditor General of India (CAG) similar to those Election commissions or UPSC audits Government departments (both Union as well as State), government companies and corporations. Government receipts are also audited by these. Financial Accounts and Appropriation accounts are constitutionally required to be exposed by the CAG to the Parliament or State legislature.
Additionally, one should not mess up with the CAG or CGA. As CGA does the accounting of Union Government and is collaborated by Indian Civil Accounts Service –ICAS Officers under Ministry of Finance. On the other hand, CAG a politically independent authority is appointed by the President.
CAG holds all the constitutional duties of Indian Audit and Accounts Department (IAAD) as per their requirement. Indian Audit and Accounts Service (IAAS) officers represent themselves as the top management of IAAD. IAAS’s officers independence refers with the CAG’s constitutional independence. IAAS don’t work under the political pressure as any other Government departments. IAAS officers work under Union and State government departments for efficient audit.
Candidates get selected in IAAS through the UPSC civil services examination. Then candidates further join National Academy of Audit and Accounts (NAAA) at Shimla for one and half year training. Basics of accounting, auditing, public finance, financial management and information systems audit are to be learned by the Officers trainees. After the completion of training at NAAA, candidates follow six months of field training.
Candidates are posted as Deputy Accountant General (DAG)/Deputy Director (DD) at field offices after the training. After getting promotion one by one, the highest post one must get is of Deputy CAG of India (equivalent to Secretary to Government of India). The ranking in IAAD is as follows:
- Deputy Accountant General (DAG)/Deputy Director (DD)
- Senior DAG/Director
- Accountant General (AG)/Principal Director (PD)
- Principal Accountant General (PAG)/Director General (DG)
- Additional Deputy CAG (Seven Posts)
- Deputy CAG (Six posts)
In overseas Offices of CAG, many IAAS Officers are being appointed at London, Washington, Rome, New York and Kuala Lumpur. IAAS Officers are also appointed to audit various United Nations offices around the world along with Indian Embassies in different countries.
IAAS are in great demand for assigning as Financial Advisor and other executive posts in the government departments instead of posted in IAAD. These posts are organized by Indian Administrative service officers. They are also posted on a delegation to different overseas offices of United Nations institutions, IMF, and World Bank.
People bend towards the IAAS compared to other All India and Central Civil Services because of its independence.
Indian Audit and Accounts Service (IAAS) Eligibility
Indian Audit and Accounts Service exam Eligibility criteria are same as of the other services. Candidate must clear the civil services exam and then get into the Indian foreign service as per his rank. After that Candidate must go through specified training.
Indian Audit and Accounts Service (IAAS) Recruitment and Training
National Academy of Audit and Accounts, Shimla, Himachal Pradesh trains the newly recruited Indian Audit and Accounts Service Officers (IAAS).
The training is divided along into two parts:
Part I: Trainees covering the theoretical part on concepts of Organization, Financial Auditing, and Accounting.
Part II: Based on rational training which consists units where the trainee officers are reputed to be part of Planning Commission, Indian Institute of Management Lucknow, Reserve Bank of India, National Institute of Public Finance and Policy, The Bureau of Parliamentary Studies.
By being a part of the London School of Economics and Political Science, Trainees officers will get a golden chance to travel abroad and to have a worldwide experience.
The recruitment of IAAS is also through supporting the collateral cadres.
Indian Audit and Accounts Service (IAAS) Ranks and Salaries
- Service hierarchy has Junior Time Scale and salary vary from ₹8000-275-13500.
- Assistant accountant general / Director
They have senior time scale and salary vary from 10000-325-15200.
- Deputy accountant general / Deputy director
They have Junior administrative grade and salary vary from 12300-375-16500.
- Sr. Deputy accountant general / Director
They have NFSG of junior administrative grade and salary vary from 14300-400-18300.
And those who lies under Senior administrative grade and their salary vary from 18400-500-22400.
- Accountant general / Pr. Director
They have salary package under 22400-525-24500.
- Principal accountant general / Director general
They have salary package vary from 24050-650-26000.
- Add. Deputy CAG They have fixed salary as of 26000.