Saturday, December 28, 2019


All India Civil Accounts Employees Association
Central Headquarters
Phone No. 011-23345070, Mob. No. 9868520926 e-mail:-

Central Office: -                                                                                       Address for Communication:-
Room No. 351, ‘B’ Wing,                                                                                               17/2 – C, P & T Quarters
Loknayak Bhawan,                                                                                                                   Kali Bari Marg
Khan Market, New Delhi – 110003                                                                                     New Delhi - 110001

No. AICAEA-AICAEA CATII/HQ/A-2//2019/609-639                                                  Dated 11.12.2019

Smt. Soma Roy Burman,
Controller General of Accounts,
            Department of Expenditure,
            Ministry of Finance,
            4th Floor, GPOA, Block-E, INA,
New Delhi – 110023

Subject:- Merger of Accountant/ Sr. Accountants and placing in the pay level 7 – request regarding.
I have been directed to invite your kind attention to the fact that, prior to IV Pay Commission 80% Accountants were the functional grade and 20 % Sr. Accountants were non-functional selection grades in the erstwhile composite IA&AD and Civil Accounts Organisations.  As a result of job 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.        
1.     The IV CPC had not only clubbed the posts of Auditors of IA&AD and Central Secretariat Assistants and recommended the pay scale of 1400-2600, but also extended the same pay scale to Accountants in Indian Audit & Accounts Department and Organized Accounts which was implemented by the Government with effect from 01.04.1987 vide OM No F.5 (32)-E.III/86-Pt.II, Ministry of Finance, Deptt. of Expenditure date 12th June 1987. As such duties and responsibilities of Accountant and Senior Accountants had been changed. Senior Accountant had been converted as functional grade and Accountants had been converted as non-functional grade.  With this change specific areas of work for both the categories had been earmarked.
2.     After restructuring of the Accounting staff and placement of 80% of Accountants/Senior Accountants in the higher pay scales w.e.f. 01.04.1987, your office vide OM No:- 11019/58/88/MF. CGA (A) dated 24th April, 1989 had categorized the duties of Sr. Accountants and Accountants in the following manner:-
1.        Senior Accountant:-                 Duties discernibility of important and complex nature.
2.        Accountant:-                                Duties of light and routine nature
Further, as per the “ANNEXURE” to the OM, the duties of light nature of work to be assigned to the Accountants were specified. Those were as under:-
1.                 Receipt of bills, issue of tokens and delivery of cheques.
2.                 Cheque writing and issue of cheques.
3.                 Maintenance of Broad sheet of long term advances.
4.                 Post Check of vouchers (works/Estt).
5.                 Maintenance of Broad sheet of long term advances.
6.                 Posting of GPF schedule in Ledgers.
7.                 Calling for application for admission to G.P.F.
8.                 Maintenance of nomination of GPF Account Register.
9.                 Caretaker duties.
10.           Purchase of stationery and handling of stationery items distribution etc.
11.           Other Misc items of work assigned by the officers ……….. as maintenance of Guard files etc.
12.           Recording/Indexing & weeding out of records.

Similar decision in respect of the Cadre of JAO/AAO (1st Supervisory level) was also taken. The JAO and the AAOs were allocated separate duties and responsibilities during that period.
During the contemporary period, in the 2nd supervisory level of IA&AD and organized Accounts too, the ratio of 20% and 80% posts of Accounts Officers and Senior Accounts Officers were being maintained by the Government.
3.     The VCPC however, did not give cognizance to the above matters and recommended the deserving pay scales to Accounts cadres in terms of its recommendations. But the Government of India had taken note of this omission of V CPC and upgraded the Pay Scale of Accountants to 4500-7000 notionally with effect from 01.01.1996 and actually with effect from 19.02.2003.

4.     6CPC had 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” (Para 3.1.3).
As per para 7.56.8 of their Report, the 6 CPC had observed that because it had  recommended merger of pre- revised pay scales of 5500-9000 & 6500-10500 which would automatically place Assistants in Central Secretariat and Senior Auditors/Accountants in an identical pay band and grade pay.
The Government had implemented the 6 CPC recommendations and granted PB2 Grade Pay of Rs. 4200/- to both the Assistants of Central Secretariat and the Senior Auditor/Accountants of IA&AD & organized Accounts. But subsequently, Govt. of India vide DOPT OM No I/I/2008-IC dated 16.11.2009, had granted PB-2 Grade Pay of 4600 to Assistant of Central Secretariat on the plea that the Assistants in Headquarters are required to be at a higher level since “there is an element of direct recruitment in their case and that too, through an all-India Competitive Examination.”
The Government however,  had merged the erstwhile JAO and AAO to the level of AAO and extended the upgraded and inform pay scales to all AAOS

5.     7th CPC had discussed the parity of Pay scales with Assistance of CSS and Senior Accountants/Auditors elaborately in the Chapters on “Organized Accounts Staff” in para 11.12. 136 and gave its recommended in para 11.12.137 in the following manner-
11.12.136 In 1984, the government bifurcated the Audit cadre of IA&AD into Auditors (20 percent) and Senior Auditors (80 percent) and granted the pay scale of Assistant of CSS to Senior Auditors. The IV CPC, had, after the above consideration, taken the view that there should be broad parity in the pay scales of the staff in IA&AD and other accounts organizations. The recommendation of IV CPC was accepted by the government and implemented w.e.f.01.01.1986 for audit and from 1 April, 1987 for accounts in case of IA&AD and other Accounts Departments and Senior Auditors has been given the same pay scale of Assistant of CSS.
11.12.137 “…………. The Commission, in Chapter 7.1, has already taken a view with regard to pay level of Assistants of CSS. The recommendation there will settle the parities as have been sought to be established.“
The7th Central Pay Commission in the para 7.1.4 J stated the following:-
“………………………………..The Commission accordingly strongly recommends parity in pay between the field staff and headquarters staff up to the rank of Assistants on two grounds- firstly the field staff are recruited through the same examination and they follow the same rigour as the Assistants of CSS and secondly there is no difference in the nature of functions discharged by both. Therefore to bring in parity as envisaged by the VI CPC, this Commission recommends bringing the level of Assistants of CSS at par with those in the field offices who are presently drawing GP 4200. Accordingly, in the new pay matrix the Assistants of both Headquarters as well as field will come to lie in Level 6 in the pay matrix corresponding to pre revised GP 4200 and pay fixed accordingly. …….
6.     Apart from the above, it is also on record that, almost all Controller Generals have all along pleaded before the consecutive Pay Commissions and the Government of India to grant the parity in pay scales between the Senior Accountants and the Assistants of Central Secretariat and of late, the Controller Generals have specifically recommended for placing the Senior Accountants at the level 7 of the pay matrix. 

7.     Now the Department of Expenditure, Ministry of Finance has taken a conscious decision to merge the AO/ Sr. AO at the level of Sr. AO Group A and this decision has been conveyed vide Gazette Notification dated 18th November 2019.
            Therefore, it is imminent from the above discussions that, after three decades and implementation of three CPCs (5th, 6th & 7th) the scenario has completely changed. The Government of India, in appreciation of the nature of duties and responsibilities has considered for the merger the JAO/ AAO to the upgraded level of AAO and Accounts officers/ Senior Accounts Officers to the upgraded level of Sr. AO (Gr. A). 
            In pursuance of the discussions made above we would like to draw your kind attention to the following facts;-
1.                  Practically   the Accountants/Senior Accountants are now discharging their
duties in a very high level of electronic atmosphere. 
2.                 The newly recruited Accountants are qualified more than enough against the minimum qualification of Graduate level. 
3.                 There is no distinctive borderline of duties of Accountant and   Senior Accountants now-a-days in the Pay and Accounts Offices due to Computerization and modernisation of accounting systems.
4.                 80% post of Accountant were upgraded as Senior Accountant and the Accountants were decided to consider for the posts of Senior Accountants after 3 years of service long ago w.e.f. 01.04.1987. Justification of the same is totally obsolete in present scenario. 
5.                 There cannot be two sets of employees and two sets of pay scales for the same work. 

            Therefore, we request you that the arrangement of Accountant and Senior Accountant being an obsolete concept in the present situation may kindly be dispensed with and Accountants and Senior Accountants may be merged together as Senior Accountants as has been done in case of JAO & AAO and AO/Sr. AO on functional justification and from the point of justice to the cadre. 
             Your kind and early favourable decision in this regard shall be highly appreciable.
Thanking you,
Yours Sincerely,

 (V. Bhattacharjee)
Secretary General
  Copy for kind information to:

1.                 All National Executive/Women Committee Members.
2.                 All Branch/ Unit Secretaries.
3.                All Fraternal Associations functioning under the Banner of COC of Civil Accounts Employees and Officers Associations.
 (V. Bhattacharjee)
Secretary General

No comments: