IAAS: UPSC IAAS Salary 2024, Structure, and Roles in Indian Audit & Accounts Service

The Indian Audit and Accounts Service (IAAS) is a formalized civil service (Group A) of the Union of India; it forms the middle and top level management of the organization, through which the Comptroller and Auditor General of India (CAG) exercises its mandate. The lower level comprises Officers of Group B and below. The three levels together form the Indian Audit & Accounts Department (IA&AD).

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UPSC IAAS Salary 2024: Structure, Functions, and Career Progression in Indian Audit & Accounts Service

• Hierarchy and Levels within IAAS: Group A Management and Group B Officers in IA&AD
  • Main Level: Indian Audit and Accounts Service, a formalized civil service (Group A) of the Union of India, comprises the middle and top-level management of the Indian Audit & Accounts Department (IA&AD).
  • Lower Level: The lower level includes Officers of Group B and below.
• Constitutional Mandate of CAG: Constitutional Mandate for Auditor General
  • CAG’s Independence: Constitution of India establishes the independence of the Comptroller and Auditor General of India (CAG), positioning it as a constitutional authority separate from the legislature and executive.

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• Roles and Mandate of CAG: Auditing and Accounting Authority for India
  • Audit and Accounting Authority: CAG serves as the audit authority for both the States and the Union of India, and concurrently as the accounting authority for the States.
• Delegation to IAAS: IAAS Compilation and Audit Duties
  • Compilation and Audit Responsibilities: The mandate of CAG passes onto Indian Audit and Accounts Service, which performs the compilation of accounts for states and conducts audits for both states and the center.
• AG Offices:s: State Account Compilation and Entitlement Functions
  • State Account Compilation: Accountant General Offices (AG Offices) in states handle the compilation of State Accounts.
  • Entitlement Functions: AG Offices also manage entitlement functions, including Pension and Provident Fund for state government employees, and Gazetted Entitlement in some states.
• State and Central Audits: AG (Audit) and Principal Director’s Roles
  • State Government Audit: The Office of the AG (Audit) is responsible for auditing the activities of the State Government.
  • Central Government Audit: The Office of Principal Director (Audit) oversees the audit of Central Government activities.

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• Regional Presence: State-Level AG (Audit) and Nomenclature Variations
  • State-Level Offices: Each state has an Office of the AG (Audit), while the Office of PD (Audit) is regionally based, potentially covering multiple states.
  • Variations in Nomenclature: Offices may be known as the offices of Principal Accountant General or Director General based on the officers in charge.
• International Presence of IA&AD: Audit Offices in Kuala Lumpur, London, DC
  • Global Audit Offices: IA&AD extends its reach internationally through three audit offices located in Kuala Lumpur, London, and Washington DC.
  • International Audits: CAG of India undertakes audits of international bodies such as the United Nations.
• IAAS Career Progression: Structured Hierarchy and Ranks Overview
  • Hierarchical structure: Roles, Ranks, and Responsibilities Overview
    • Within the Indian Audit and Accounts Service (IAAS), a structured hierarchy is in place, where officers fulfill distinct roles, each accompanied by designated ranks and corresponding responsibilities. The following provides an overview of the ranks and the associated duties within the Indian Audit and Accounts Service

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Hierarchy and Promotion in IAAS Services: UPSC IAAS Salary 2024 Overview

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UPSC IAAS Salary 2024 Structure: Comprehensive Overview of Job Posts and Compensation

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UPSC IAAS Salary 2024: Allowances and Benefits for Officers’ Well-being

• Dearness Allowance (DA)- DA is provided to newly recruited Indian Audit and Accounts Service officers till their retirement  to compensate for the impact of inflation on the cost of living. It is calculated as a percentage of the basic pay and is revised periodically.
• House Rent Allowance (HRA)- FoS officers are entitled to HRA, which is provided to meet the cost of accommodation. The rate of HRA depends on the officer’s posting location. Generally cities IAAS are provided with well furnished quarters for their stay.
• Transport Allowance- This allowance is provided to meet the commuting expenses between the residence and the place of work. The amount may vary based on the officer’s posting.

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• Study Leave- If the officer is going for higher study, they are free to take the leave for that.
• Medical Facilities- Indian Audit and Accounts Service officers are entitled to medical facilities for themselves and their dependents. This may include reimbursement of medical expenses and access to government or empaneled private hospitals.
• Leave Travel Concession (LTC)- Indian Audit and Accounts Service officers are eligible for LTC to travel to their home or any place in India. The rules and frequency of LTC may vary.
• Pension and Gratuity: Indian Audit and Accounts Service officers are entitled to a pension and gratuity after retirement, ensuring financial security post-service.
• Education Allowance: Some officers may receive an education allowance to support the education of their children.
• Conveyance Allowance: This allowance may be provided to meet expenses related to the maintenance of vehicles.
• Special Duty Allowance: Indian Audit and Accounts Service officers serving in challenging or remote areas may receive special duty allowances.
• Professional Development Allowance: Some officers may receive allowances for professional development activities, training, or courses.