About Indian Audits and Accounts Service
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.
Recruitment and Training
Recruitment to the IAAS is through the joint competitive examinations (the Civil Services Examination.
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 28 February 1990, as the National Academy of Audit & Accounts.
Sanctioned strength of IAAS 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
Functions of CAG and other Officers:
The Offices of the Accountants General are part of the Indian Audit & Accounts Department under the Comptroller and Auditor General of India (C& AG). The C& AG is a constitutional authority appointed by the President of India. The functions of the C& AG are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. The C& AG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 was passed by Parliament in 1971 under Articles 148(3) and 149 of the Constitution.
a) Appointment will be made on probation for a period of 2 years provided that this period may be extended if the officer on probation has not qualified for confirmation by passing the prescribed departmental examination, repeated failures to pass the departmental examination within a period of tree years will involve loss of appointment or as the case may be reversion to the permanent post on which he holds a lien under the rules applicable to him prior to his appointment to the service
b) if the opinion of Government or the Comptroller of Auditor General, as the case may be , the work or conduct of an officer on probation is unsatisfactory or shows that he is unlikely to become efficient, Government may discharge him forthwith or as the case may be revert him to the permanent post on which he holds a lien under the rules applicable to him prior to his appointment to the service.
c) On Conclusion of his period of probation Government or the Comptroller and Auditor General, as the case may be, may conform the officer in his appointment or if his work or conduct has in the opinion of Government or Comptroller and Auditor General, as the case may be , been unsatisfactory government may either discharge him from the service or may extend his period of probation for such further period as the Government may think fit provided that in respect of appointments to temporary vacancies there will be no claim on confirmation.