Tuesday, February 16, 2010

No: - AICAEA/HQ/A-2/10/4391                                  Dated: 17th February, 2010



          Shri C. R. Sundarmurti,

Controller General of Accounts,

          Ministry of Finance,

          Department of Expenditure,

          Loknayak Bhawan,

          Khan Market,

          New Delhi: 110003



Subject: Item No: - 4 of the meeting held between the official side and National Executive of AICAEA on 13/11/2009 – Settlement of 6 CPC related issues.


Ref: - Your office letter No: - A-11019/25/2009/MF.CGA (A)/NGE/AICAEA – HQ/495 dated 07/12/2009.




         With reference to the above, I am enclosing herewith separate notes on grant of appropriate Pay Scales and Grade Pay to different categories of Civil Accounts Employees. In fact the note narrates the Pay Scales actually applicable to the Civil Accounts Employees in term of the 6 CPC recommendations and implementation of those by the Government of India.


        In respect of the issue of elevation of LDCs as "Accounts Assistants", we have also given a separate note justifying the demand.


         A separate note in respect of the pay scales /grade pay applicable to different categories of Stenographers and Private Secretaries shall be submitted shortly.


         We request you to kindly examine the enclosed note with a positive view and takeup with the Ministry of Finance as per the assurance given in the meeting of 13th November 2009.


Thanking you,


Yours Sincerely,





Secretary General






Due to the change in the working condition as a result of the introduction of automation and Computerization in the Accounts and Audit Departments, clerical jobs of the nature of LDCs etc. do not exist.


In fact, the Accounting and Auditing Departments are not administrative offices and in these departments all items of work are of technical nature. Like administrative offices there is no method of receiving dak/letters and dispatch of those in the PAOs of Civil Accounts Organization or in any other departments of Accounts and Audit. Instead the existing persons who are designated as LDCs in these departments are basically handling the Bills, different types of Accounts related documents, Bank Statements, Cheques/ Demand Drafts/Bankers Cheques, Challans, receipt and payment vouchers, ledgers and Broadsheets etc.  After computerization, their duties have become more complex, sophisticated and important as they are to record those documents electronically, generate tokens and even process them in the computers. Virtually the designated LDCs in the Accounts and Audit Departments are discharging technical responsibilities and performing the duties of Accounts Assistants.


In view of the above, the cadre LDC in the Audit and Accounting formations should be upgraded as Accounts/Audit Assistants and placed in PB-1 with Grade Pay Rs.2400.





Right from the 1st to VI CPC, the organisations representing Accountants/Auditors (designated as UDCs upto 3rd CPC) have been demanding that their pay scale should be upgraded to bring them on par with the Assistants of Central Secretariat Services (CSS).


It was the first time that the 3rd CPC got a job evaluation of the posts of Auditors/Accountants and the post of Assistants of CSS through experts of the Administrative Staff College, Hyderabad. This exercise revealed that Accountant/Auditors posts were evaluated to carry even higher (average) Point Rating of 563 than the Assistants of CSS who were evaluated to carry lower (average) Point Rating of 556.


In the light of this evaluation, the 3rd CPC should have recommended the same pay scale, if not higher for Auditors/Accountants which assigned for the Assistants of CSS. For reasons not given, the 3rd CPC totally ignored the above hob evaluation and recommended the pay scale of UDCs of Central Secretariat i.e. 330-560 for Auditors/Accountants (then designated as UDCs). Even the scheme of 4 advance increments for them on qualifying in the Departmental Confirmatory Examination was withdrawn on the plea that there should be complete parity with the UDCs of CSS and else where.


In was the V CPC which distinguished the UDCs (designated as Senior Clerks) in the Ministerial cadre of Railways and assigned higher Pay Scale of 4500-7000 (pre-revised Pay Scale of 1400-2300) on the consideration that in the cadre of Senior Clerks there was an induction (direct entry) of 1/3rd by the graduates where as UDCs of CSS & other offices were promotees from LDCs who were matriculates only. The said Commission however did not recommend the Pay Scale of 4500-7000 for Auditors/Accountants in which cadre there was induction of graduates to the extent of 50% to 80%.


Government of India took note of this omission on the pay of V CPC and upgraded the Pay Scale of Auditors/Accountants to 4500-7000 only notionally with effect from 01.01.1996 and actually with effect from 19.02.2003, ie after a lapse of more 7 years.


The VI CPC, conceding the principle parity between Field and Secretariat office, has given the following existing and revise structure in Field Organisations vide Table below Para 3.1.14 of VI CPC Report:



Present Pay Scale    Recommended Pay Scale



Pay Band        Grade Pay

Head Clerk/Assistant

Steno Gr II &



4500-7000       )              6500-10500

5000-8000       )                



PB-2                     4200


Note: The term "Equivalent" should mean to include Auditors/Accountants in the field offices of IA&AD and Organised Accounts. This is inferred also from the fact the nowhere else the VI CPC has recommended the revised Pay Band and Grade Pay for Auditors/Accountants.


In the light of these submissions, it is requested that Auditors/Accountants may kindly be granted the Grade Pay of 4200 in PB-2 and not Grade Pay of 2800 in PB-1 as because at last the parity in Pay Scale with that of Assistants of CSS has been recognised and extended by the VI CPC to Auditors/Accountants.




The demand for upgradation of Pay Scales of Auditors/Accountants to bring it at par with the Pay Scale of Assistants of CSS had been presented by their Associations before all the Central Pay Commissions.


It was in 1972 that the Comptroller & Auditor General of India in his memorandum to the 3rd Central Pay Commission had stated that it has been decided by him to assign the revised Pay Scale of the Assistants of Central Secretariat Services (CSS) to 1/3rd of Auditors cadre after the recommendation of CPC are implemented. When this decision was not implemented, it was taken in the Departmental Council of IA&AD. In 1981, a disagreement was recorded on the demand for grant of Assistant Pay Scale ie 425-800 to Auditors post. This matter was thereafter referred to Board of Arbitration (JCM).


In the year 1982, this matter was also discussed the then Finance Minister Shri Pranab Mukherjee. It was agreed to grant Pay Scale of Assistants of CSS (425-800) to the Auditors/Accountants. It was also agreed that this upgraded Pay Scale would be granted only if the matter pending before Board of Arbitration was withdrawn.


Following this in a DO letter written by Joint Secretary ( Per) (SC Mahalik) No 11/1141/178-EG-I date 21st September 1983 to Director, Staff O/o Comptroller & Auditor General of India (Shri AK Mitra)  a scheme of separation of Audit & Accounts structures with grant of Pay Scale of 425-800 to 80% of posts in the cadre of Auditors was conveyed subject to the condition that the Staff Side must first withdraw their case before Board of Arbitration as decided by Committee of Ministers. It was indicated that there would be a mix consisting of 20% Auditors in the UDC scale of 330-560 with 80% in the Assistants Grade of 425-800 in the Audit cadre.

The Staff Side withdrew their case from Board of Arbitration and proposed scheme was implemented with effect from 01.03.1984.


Later the IV CPC after considering the duties and responsibilities of the Auditors of IA&AD and Assistants of CSS and also other categories and recognising the fact that promotion to these posts are made from more or less similar levels recommended that these posts may be grouped together and given the pay scale of 1400-2600. From this it is very clear that for the purpose of Pay Scales the posts of Auditor (Senior Auditor) and the Assistants of CSS have been clubbed together which is more than what may be called parity if the pay scales were clubbed together.


Another thing that the IV CPC also emphatically recommended was that the parity in the Pay Scale of IA&AD which has all along been there as because Audit & Accounts functions are complementary to each other and direct recruitment in both the streams is in the scale of 330-560 through Staff Selection Commission/Railway Recruitment Board from amongst the University Graduates be restored. Accordingly the Accounts structures were also re-structured providing 80% of Accountants in the Pay Scale of 1400-2600 with effect from 01.04.1987.


Here we would like to place on record that as a result of hob evaluation done by the Administrative Staff College at Hyderabad at the instance of III CPC in which Auditors/Accountants has edge over Assistants grade (of CSS), a solid justification for grant of Pay Scale of Assistant grade to the Auditor/Accountant post had been laid down. In 1984, Government themselves upgraded the Pay Scale of 80% Auditors in the Pay Scale of Assistant grade (425-800) thus granting parity in Pay Scales amongst them. The IV CPC not only clubbed the posts of Auditors and Assistants and recommended the pay scale of 1400-2600, but also extended the same pay scale to Accountants in Indian Audit & Accounts Department and Organised Accounts which was implemented with effect from 01.04.1987.


However, this parity in Pay Scale of Auditors/Accountants and Assistants of CSS was disturbed when in the year 1990 the Government of India revised the pay Scale of Assistants alone to 1640-2900 retrospectively with effect from 01.01.1986 and thus annulling the clubbing of the two posts as done by IV CPC.


The V CPC has elaborately discussed this issue of disparity in their Chapter 102 on IA&AD, paras 102.6, 102.7, 102.17 containing the observations V CPC are reproduced in the Annexure II. However, in para 102.18 the Commission stated that

          "We have separately clarified to the Government that it is not our intention to reopen the past cases or to rectify retrospectively anomalies that might have arisen in the past…. We would therefore refrain from making any specific recommendation in this regard. (It being a part of anomaly) It would be more appropriate in our view, if the entire matter is examined afresh by the Anomalies Committee".


From the above discussion it is apparent that the plea of the Government they never agreed in principle for a parity in Pay Scales between the Assistant and Auditors/Accountants has neither been accepted by the Hon'ble CAT of Guwahati and Chandigarh benches but also by the V CPC when they observed that "we find Government had agreed earlier in 1984 to place 80% Auditors in the prerevised scale of pay 425-800, then applicable to the Assistants then they has also subsequently accepted the recommendation of IV CPC in grant of replacement Pay Scales to both categories (Assistants & Auditor/Accountant) which posts have been clubbed together (Para 102.17)


As a result of disagreement on the demand of grant of Pay Scale of 1640-2900 to Senior Auditor/Sr Accountant to bring them on par with Assistant pay scale in the National Council (JCM) in the year 1994, the matter had gone to the Board of Arbitration, CA Ref No 3/2001. The award given by the Board of Arbitration on 24 August 2004 was that:


          "The Government is directed to grant upgraded Pay Scales same as to the Assistants of Central Secretariat Services of 1640-2900 (5500-9000 with effect from 01.01.1996) to all Senior Auditors/Sr Accountants/Accounts Assistants of Railways with effect from 01.01.1986 notionally and actual payment from 12.11.2001, the date of reference of arbitration to the board."


In the meantime Government had also granted the Pay Scale of 5500-9000 only notionally with effect from 01.01.1996 and actually from 19.02.2003 thus removing this disparity atleast notionally from 01.01.1996.


Afterwards just before the setting up of VI CPC, Government in DOPT in their order vide OM 20/29/2006-CS.III date September 25, 2006 further upgraded the pay scale of Assistant to 6500-10500 (which was assigned to their supervisor ie Section Officer) with effect from 15.09.2006. The VI CPC in Para 3.15 had observed that "this upgradation apart from increasing the existing chasm between the similarly designated posts (posts clubbed together by IV CPC) in the Secretariat and field offices, has also led to a piquant situation where the feeder posts of Assistant and the promotion post of Section Officer have come to lie in an identical Pay Scale".


In Para 3.1.3, the VI CPC argued against disparity in the Pay Scales in the CSS and the field offices and emphatically recommended that "the time has come to grant parity between similarly placed personnel employed in field offices and in the Secretariat" and further that "this parity will need to be absolute till the grade of Assistant". No reason however has been given why beyond this "it may not be possible or even justifiable to grant complete parity except that the hierarchy and progression will need to be different…taking in view the functional considerations and relativities across the board".


The VI CPC in their Chapter 7.56 on IA&AD has observed in para 7.56.8 that "the Government has never conceded the principle of parity between Assistants of CSS and the Senior Auditors/Accountants in various Organised Account Department including IA&AD."


This observation in support of which they have given the whole genesis why they granted the pay scale of 5500-9000 notionally with effect from 01.01.1996 to Senior Auditor/Accountant in Para 7056.5 which was at best an exercise in afterthought. The VI CPC totally ignored the Government extending the Pay Scale of the Assistant grade (425-800) to the Senior Auditors and thus conceding the parity between these posts. The VI CPC also ignored the fact that on the basis of merit the post of Assistants and Auditor has been clubbed together and granted identical Pay Scale 1400-2600 by the IV CPC which had also been accepted and implemented by the Government.


As has been done in 1990 and again in 2006 (with effect from 15.9.2006) the DOPT had granted higher pay scales to Assistants with a view to disturb the parity (cause disparity) between the Pay Scales of Assistant & Senor Auditor/Accountant. Once again this time the Deptt of Expenditure has granted further upgradation to the Assistant by grant of PB-2 with Grade Pay of 4600 (pre-revised 7450-11500). By the way of apology, rather than a justification, the Deptt of Expr has stated that Assistants of CSS contains an element of direct recruitment to the post and that too through an all India competitive examination. It may be mentioned here that this argument or justification had been raised by the Government before the Board of Arbitration as well. But it did not cut any ice. The matter of fact is Auditors/Accountants also contain an element of direct recruitment to post and that too through the all India competitive exam conducted by the same agency i.e. Staff Selection Commission. They have to, thereafter, gain functional experience; clear a Departmental Confirmatory Examination and only after 3 year as apprentice are granted the Pay Scale of Senior Auditor/Accountant. Viewed from that angle the appointment to the post of Senior Auditor/Accountant is not only more elaborate and complicated, not only there is an element of direct recruitment of graduates through a competitive examination, the Senior Auditor/Accountants to be has to under go a compulsory training and functional experience and departmental examination before being placed in the pay scale equivalent to that of Assistants.


Here it may be observed that the latest upgradation of the Assistant pay scale i.e. PB-2 Grade Pay 4600 is not based on any enabling recommendations of VI CPC.


It is therefore emphatically urged that the same PB-2 Grade Pay 4600 should be granted Senior Auditor/Accountant with effect from 01.01.2006 so that this disparity in the Pay Scale of Assistants of CSS and Senior Auditors/Accountants of IA&AD and Organised Accounts Departments is not re-introduced as has been done earlier in the year 1990 and 2006.



This Association has been repeatedly requesting for the amalgamation of the cadre of Data Entry Operator (DEO) with the cadre of Accountant / Senior Accountant in the Civil Accounts organisation on the following grounds;-


1.                 The posts of Data Entry Operators were created in the year 1986 by down grading the posts of Accountants which caused a lot of damage to the interests of Accountants / Sr. Accountants.


2.                 The Recruitment Rules of Data Entry Operators which was brought into existence in the year 1994 is of no use. Within last 22 (twenty two) years none of the Data Entry Operators was possible to be promoted from their initial cadre by utilizing the provisions of this Recruitment Rules.


3.                 Out of 40 Departments of Civil Accounts organizations, less than a hundred Data Entry Operators are working only in two Departments' i.e. in the CBEC set up and the Central Pension Accounting Office (CPAO). Thus, the cadre of Data Entry Operator is a very small cadre and it does not even represent 1 (one) percent of the total number of posts of Civil Accounts Organization.


4.                 From the functional requirement point of view, Data Entry Operators are not required in the Civil Accounts Organization. Due to indiscriminate computerization of Civil Accounts Organization, the Accountants / Sr. Accountants are performing the Data Entry works in all the Departments including the C.B.E.C setup and the C.P.A.O.


5.                 On the other hand, the Data Entry Operators have gained enough experience in accounting matters within last 22 years and they are discharging the responsibilities of Accountants / Sr. Accountants as well. There are several examples where Data Entry Operators have been officially ordered to perform the works of Accountant/Sr. Accountant and they have been discharging their responsibilities efficiently. As such, both cadres i.e Data Entry Operators and Accountant/Senior Accountant have practically amalgamated with each other and there is no logic that, these two cadres should continue to remain as separate cades.


6.                 At the time of implementing the 5th CPC recommendations, Govt. of India had granted the Pay Scale of Accountants to the Data Entry Operators from 1-1-1996(Rs.4000-6000). This was however, disturbed after the Government had granted higher Pay Scale of Rs 4500-7000 to Accountants notionally w.e.f. 1.1.1996 and actually from 19-02-2003.

7.                 Smti. Rita Nishikant Shende, DEO of Central Pension Accounting Office, New Delhi has been converted as Accountant with effect from 01-12-2000 under Central Pension Accounting Offices, New Delhi, "OFFICE ORDER" No. CPAO/Estt./P.F./DEO/92 dated 29-11-2000 and posted to PAO, NSO, Nagpur. She has also been upgraded as Senior Accountant subsequently.

8.                  On qualifying JAO(c) examination, CGA is counting the seniority of DEOs considering them as Accountant from 01-01-1996.

9.                 Since almost all the Data Entry Operators of Civil Accounts Organisation had completed more than 22 years of service and they are already drawing the salaries which are equivalent to Accountants and Sr. Accountants due to grant of the benefit of I ACPS, they can be converted as Accountants without any difficulty.

10.            In the Departments functioning under Central Board of Excise and Customs, Data Entry Operators have been decided to be accommodated/promoted as Tax Assistants etc. on the basis of a stipulated period of service length.


This Association had requested the 6CPC to consider the above aspects and recommend for conversion of Data Entry Operators of Civil Accounts organization as Accountants.

                                                                                                                             The Controller General of Accounts (CGA), had made following recommendations to the 6th CPC-


"Data Entry Operators: They should be merged with Accountant/Sr. Accountants of the organisation." (Annexure-B)


But, it appears from the recommendations of 6 CPC that, it had totally ignored the electronic Data processing cadres altogether and did not even read the recommendations of Controller general of Accounts.


In view of the above discussed circumstances, we would like to submit the following-


a)    Since there is no functional requirement of the cadre of DEO in the Civil Accounts Organisation and the handful persons working in the cadre are not having the minimum career prospect, they may be converted as Accountant.


b)    Since one of the DEOs could be converted as Accountant and extended all the benefits of Accountant / Sr. Accountant, all other DEOs of Civil Accounts organization may also be converted as Accountants.


c)     Since re-designating DEOs as Accountant/ Sr.Accountants would not invite any additional financial burden on the exchequer of the Government and there would be added administrative advantages, DEOs of Civil Accounts organisation may be converted as Accountant.


The Controller General of Accounts, through his office letter No. A.60015/1/ 2/2008/MF.CGA/NGE/Pay Comm./44 dated 16-05-2008 has forwarded the "Note Seeking Improvements & Modifications In The Report Of VI CPC Concerning Audit & Accounts Cadres" to  the Cabinet Secretary.


It is therefore, requested that the Grade-A and B Data Entry Operators may be placed in PB 2 with Grade Pay of Rs. 4200 and merged with the cadre of Accountant /Sr.Accountant.    




In III CPC Section Officers (Audit/Accounts) were in the pay scale of 500-900 with a Selection Grade in the Pay Scale of 775-1000 (limited to 20% posts on non functional basis). The IV CPC recommended the Pay Scale of 1640-2900 for Section Officers of Indian Audit & Accounts Department and Accounts (20% of posts) and 2000-3200 for 80% of posts be designated as Assistant Audit/Accounts officers declaring them as Gr B Officers. This Pay Scale as per V CPC was merely meant for Gr C posts and the standard Pay Scale for Gr B posts was 2000-3500.


What actually had been done by the Government was to assign the non functional Selection Grade post of Section Officers available to Gr C Staff to the Assistant Audit/Accounts Officers comprising of 80% Section Officers cadre in Gr B post to carry the same pay scale of 2000-3200 which was not meant for them. This was done by the Government only with an idea not to extend the parity in Pay Scale with the Section Officers of CSS who were in the Pay Scale of 2000-3500.


Therefore, the V CPC merged the Pay Scales of 2000-3200 and 2000-3500 and recommended the pay scale of 6500-10500 (S-12) there-by conceding the parity in the Pay Scale to the AAOs with the Section Officers of CSS.


The VI CPC in Para 3.1.3, observed as under:


"Higher pay scales in the Secretariat offices may have been justified in the past when formulation proper polices was of paramount importance. The present position is different. Today, the weakest link in respect of any Government policy is at the delivery stage. This phenomenon is not endemic to India. Internationally also, there is there is an increasing emphasis on strengthening the delivery line and decentralisation with greater role being assigned at delivery points which actually determines the benefit that the common citizen is going to drive out of any policy initiative of the Government. The field offices are at the cutting edge of administration and may, in most cases, determined the whether a particular policy turns out to be a success or failure in the terms of actual benefit to the consumer."


Thus they have forcefully argued against higher pay scales in the Secretariat offices vis-à-vis the field offices and have concluded - "Accordingly, the time has come to grant parity between similarly placed personnel…"


The commission further states "this parity will need to be absolute till the grade of Assistants." The Commission further observed that beyond this (ie beginning from Section Officer and above) may not be possible or even justifiable to grant completer parity because of hierarchy and career progression will need to be different taking in view the functional considerations and relativities across the board.


This last observation has not been fully explained to indicate why the hierarchy and career progression in the Secretariat will need to be different and what are the functional considerations and relativities which are going to be disturbed. Obviously, this observation is more due to the pressure of Secretariat bureaucracy than on the rational consideration.


In any case, however, the AAOs had been assigned complete parity with the Section Officers of Secretariat and they been granted the pay scale of 6500-10500 with effect from 01.01.1996.


Government of India further disturbed above parity when they upgraded the pay scale and assigned the pay scale of 7450-11500 which was not at all there in the hierarchical set up of Indian Audit & Accounts Department and Organised Accounts and also not a pay scale prescribed by V CPC.


Accordingly, the observation made by VI CPC in 7.56.9 "in so far as other posts are concerned (meaning SOs & above) it is observed that a clear cut parity of these posts vis-a-vis those existing in CSS has never been established in the past. (and therefore, it is very difficult to establish any parity now)"is contrary to the facts as because AAOs had been granted parity with the Section Officers of CSS by the V CPC as has been explained above.


While examining this matter on merits VI CPC has observed that the Senior Auditors/Accountants and the Section Officers in the pay scale of 5500-9000 and 6500-10500 respectively on account of merger of the pay scales have been placed in an identical Pay Band and Grade Pay even though the former are a feeder grade for the promotion to the later. Therefore, on the consideration of vertical relativity the CPC stated that the post of Section Officers would therefore also need to be upgraded. Therefore, the Commission assigned the pay scale of 7500-12000 ie scale at par with the pay scale assigned to Section Officers of Central Secretariat.


This parity entails also a need to provide for the pay scale of 8000-13500 in PB3, grade pay 5400 which was recommended by VI CPC. It is therefore strongly urged that the Section Officer who have been granted the pay scale of Section Officer ie 7500-12000 may also be granted the pay scale of 8000-13500 PB3 with Grade Pay 5400 which is attached to the post of Section Officers in Secretariat.


Coming now to post of AAO, it is significant to consider the observation of the VI CPC which is as under:


"This upgradation (grant of pre-revised pay scale of 7500-12000) revised Pay Band Grade pay 4800 to the Section Officers will place the pay scale of Section Officers and AAO in an identical Pay Scale, thus necessitating the upgradation of the later category". It has been laid down by the Government that wherever the lower pay scale has been recommended inspite of the fact that the need for higher pay scale was expressed by CPC it would mean an anomaly to be rectified. Having expressed the need for granting a pay scale higher than the pre-revised pay scale of 7500-12000, PB2 Grade Pay 4800, but recommending the same pay scale not only to the extent Assistant Audit/Accounts Officer but also to the Audit/Accounts Officers was quite anomalous and needed rectification.


By so recommending the CPC has placed the post of Section officer, post of AAO and post of Audit/Accounts Officer in an identical pay scale though as per their observation AAO should have been placed in the next higher scale of 8000-13500. (PB3, Grade Pay 5400). The government of India half-heartedly and partially rectified this anomaly by assigning the pre-revised pay scale of 8000 -13500 PB2 Grade Pay 5400. As a matter of fact this pay scale should have gone to AAO in terms of the above observation of CPC and not to the Audit/Accounts Officer. On logical consideration all SO who have completed 4 years, in the case of Indian Audit & Accounts Department and Organised Accounts 3 years, should be placed in PB 3, 5400.


Incidentally it may also be brought to the notice of authorities and Government that Senior Divisional Accounts Officers had been considered at par with Accounts/Audit Officers in the existing hierarchical structure. There was no post in the DA cadre in the pay scale of Sr Audit/Account Officer. Therefore, placement of Audit/Accounts officer in the pay scale of 7500-12000 in PB2 Grade Pay6 4800 and placing the Sr Divisional Accounts officers in the re-revised pay scale of 8000-13500 PB3, Grade Pay 5400 was totally uncalled for. Having placed a demand that AAO should be, who would be promoted after 3 years as SO have to be placed in the prerevised pay scale of 8000-13500, PB 3, 5400 as in the scheme of Section officers in Central Secretariat. There is every justification on the consideration vertical relativity to grant the next higher pay scale of Under Secretary to the Audit/Accounts Officer ie pre-revised pay scale of 10000-15000, PB3, 6600 and on the same consideration Senior Audit/Accounts Officer may be granted the Pay Scale assigned to Dy Secretary  i.e. PB3 7600.


In this connection reference is drawn to the following observation of VI CPC: "It is observed that the post SAO constitute a feeder cadre for induction into IA&AS. The entry grade for IA&AS is presently 8000-13500 which is identical to SAO. Upgrading their pay scale any further would place them in higher level that IA&AS which is a promotional post. The existing pay scale of SAO need to be maintained".


These observations are factually incorrect. A person who promoted from the post SAO in the IA&AS is always granted the pay scale attached to Dy Accountant General i.e. at par with pay scale of Dy Secretary. That being the case, this recommendation of CPC not to upgrade the pay scale of SAO is totally untenable and hence to be discarded.


On the grounds placed above, it is requested that the Government of India may kindly be approached for grant of total parity in pay scales between CSS cadres and IA&AD & Organised Accounts cadres.








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