Annexe
5
Proposal for establishing a
Chartered Institute of Public Accountants &
Auditors of India (CIPAAI)
1.
The
Rationale for establishing CIPAAI
1.1 Finance, Accounts and Audit
Management in India is currently being carried out in the Government by constituted Accounts
and Audit Services and by Chartered Accountants, Cost and Works Accountants and
MBAs in the Public Undertakings and private sector. These
professionalsundertake financial,accountsand audit management functions at the
middle and top levels. Whilethe certificationsby ICAI, ICWAI
etc,areprofessionally recognised, the skills acquired by the Government
Auditing and Accounting Services/ pro are without any professional recognition.
1.2 There also exists a multitude of
finance,accounts andauditfunctionaries consisting of accounts clerks, accountants,
auditors,assistants, treasury officials and others, who fill up the lower and
the middle levels of the financial, accounting and auditing hierarchyin the
Government. Though a few of these functionaries have a formal background in
finance, accounts and audit,a majority of them do not possess professional
qualifications. Even thosepossessing professional qualifications have acquired
themonly at the entry point and do notgo in for upgradation/ continuing
professional education in the course of their long career spanning 30 to 40
years. In the past, clearing the ‘SAS’ examination (currently known as the
Section Officer Grade Examination) conducted by the Comptroller and Auditor
General of India was considered as a suitable qualification for recruitment in
other Public Sector Organisations. However, this practice has disappeared now.
1.3 The lack of professionalism amongst the lower and the middle level
functionaries in this very important
area of finance, accounts and auditing has led to deficiencies in the
accounting processes and financial controls across organisations. There are
huge arrears in the finalization ofaccounts of many institutions,both
Governmental and Commercial. Even routine functions like reconciliation within
offices are neglected. Internal Audit, which is required to flag accounting,
control and other related issuesto the management, is most often nonexistent or
ineffective. Finally the burden of this falls on the External Auditors, who
havebeen pointing out numerous shortcomingsyear after year. The problem has
acquired such acute dimensions that it has resulted in numerous court cases and
indictments from the judiciary. The shortcoming has also been recognised by the
multilateral agencies like the World Bank, Asian Development Bank etc.
1.4 One of the reasons for uneven and
deficient accounting and auditing is the huge shortage of properly trained and skilled
accounting/auditing personnel at the lower and middle levels. Without any
professional qualification (apart from their experience), the lower/middle
level accounts/audit functionariesdo not havea sophisticated understanding of
the principles of accounting or the implementation of it. In the absence of any
growth prospects linked to qualifications, they arenot
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page78
adequatelymotivated to upgrade themselves in
line with best practices. There is, therefore, a kind of vicious cycle that
operates, leading to a lower level of efficiency and effectiveness in the finance,
accountingandauditing processes in State Governments, State/Central Government
undertakings, Cooperatives, Autonomous Organizations, Urban & Rural Local
Bodies,Universities, Public utilities etc.
1.5 With the advent of globalisation, policy makers, state/central
governments and end users, in India feel the need for upgrading and professionalising the skills
of the finance, accounts and audit staff at the lower and middle levels. The
Comptroller and Auditor General of India, World Bank and other Multilateral
Funding Agencies have also flagged the need to upgrade the skills of the vast
pool of finance,accounts and auditpersonnel in India. Further, the need for
such upgradation is also validated by the fact that India is emerging globally
as a leading service provider in business process outsourcing in the Financial
Sector. In such a scenario it would be essential for a well‐established
organisation like that of the Comptroller & Auditor General of India to
take the lead and address the various issues detailed in the proposal.
1.6 There are a multitude of players in the Government and Non
Government Sectors involved in managing and improving finance, accounts and audit administration
in this country. Most of these institutions only address and tackle the higher
level of financial policymaking, accounting and standards instead of day‐to‐day
accounting problems and issues of professional upgradation at the grass roots
level. While on one end we are looking at adoption of InternationalFinancial
Reporting Standards(IFRS), computerisation of accounts, acceptance of Best
Practices and even considering shifting to accrual accounting, the reality is
thatgovernment/quasi government organisations do notoftenhave the
accounting/auditing skills at the grass roots level even to maintain basis
books of accounts on cash basis. This holds true for the private sector also
where books of accounts in some of the small enterprises are still maintained
in traditional single entry systems (bahi‐khata).
2.
International
Scenario
This problem has already been addressed in
many countries by setting up professional bodies like the Government Finance
Officers Association (GFOA),Association of Government Accountants (AGA)and
Certified Government Auditing Professionals (CGAP) in the United States of
America (USA), Chartered Institute of Public Finance and Accountancy (CIPFA) in
the United Kingdom, Association of Accounting Technicians (AAT) in South
Africa, Australia, Sri Lanka and the U.K. In Canada, certification in the form
of “Certified General Accountant” (CGA) addresses this need. These
Institutions/ certificationshave helped in bridging the gap of skill and
knowledge requirements at the grass roots level. Even international
organisations like United Nations are already addressing the issue of
improvement in financial systems in their Millennium Development Goals. UNCTAD
has also sought to bring out a set of Accounting Standards for small and medium
enterprises.
3.
Why the
need for a separate Chartered Institute
3.1 It could be argued that the
already existing Institution like the ICAI, ICWA etc. could address the issue of skill upgradation at the
middle and lower levels of accounts professionals. However, the mandate and
culture of these institutionsdo not easily facilitate them to undertake this
task. The existing institutions have well‐established procedures, which cater
to a predetermined select target
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page79
group, which forms a miniscule elite. It would
be difficult and disadvantageous for them to expand their processes to cater to
a lower target group. Further, the existing Institutes have maintained their
standards mainly due to the homogeneity of the background of their members.
Hence it is essential that a separate national body establish a specialised
institution aligning its objective of establishing a professional layer of
lower/middle accountants/auditors with individual aspirations and
qualifications. Since massive numbers
across the countryareinvolved, a separate organisation with an identity is
required.
3.2 In a federal setup, it is
essential that a Chartered Institute of this kind be set up at the National level, since it has to be
anational provider for upgrading and maintaining financial information with
International credibility. Suchan Institute would strengthen grassroots level
accounting and auditing all over the country in every sector and will have
national acceptance and international validity. Further, this Institute would
establish relationships and linkages with bodies within the country and abroad
like CIPFA, CGA and AAT, which have similar objectives.
3.3 In India, there is no opportunity, apart from the entry‐level
qualification (School Boards or undergraduate degree) for continuing upgradation of skill and
knowledge for the finance, accounts and audit functionaries. Continuing
education is required to be delivered in graded capsules over the average work
span of 30 to 40 years. The proposed Institute would provide continuing
professional education like an open universityto a multitude of persons all
over the country through examinations, counseling and learning material.
Hence,national and several sub‐national centreswould need to be set up.
Therefore it would be impractical to link the proposed Institute with an
already existing one. In other countries also,separate Institutes have been set
up for this objective.
3.4 The proposed Institute would also provide low‐end advisory and
consultancy services. The services
could include setting up of internalaudit systems in institutions, guidance
relating to accounting policies, procedures and practices in Municipalities and
even in the private/Non Government Organisation (NGO) sector. This Institute
could also undertake development of Management Information Reports from the
Accounts of organizations so that the decision makers have relevant
information. Creation of reliable data banks at the lower and middle levels
could be another objective.
4.
The
Institute
The basic aim of the proposed Institution is
to address the capacity building needs for lower and middle level finance,
accounts and audit functionaries in India. The Institute could be known asthe Chartered
Institute of Public Accountants
& Auditors of India (CIPAAI).
4.1 Vision Statement
Develop
a largepool of highly trained middle and lower level finance and audit
functionaries in India, which would in turn enable timely and relevant
financial reporting for decision makers in line with best practices.
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page80
4.2 Mission Statement
·
To raise
the benchmark of knowledge and skills in finance, accounting and auditing for
lower and middle level government/semi government/commercial and semi
commercial functionaries in India.
·
To motivate
the middle and lower level accounts functionaries by providing an opportunity
to acquire a nationally recognised professional qualification supported by
continuing professional certification.
· To provide grass root level advisory
consultancy & research services, accounting, internal audit, management
information systems etc.
· To disseminate professional information on
finance, accounting and auditing to the members of the institute and other
organisations in need of these services.
·
To serve as
a centre of excellence for promoting generally accepted accounting and auditing
standards at the institutional level including Government/Commercial Sector,
Cooperatives, NGOs, Universities, Public Utilities, Autonomous Institutions,
Urban and Rural Local Bodies.
4.3 Guiding values
· To ensure complete transparency and fairness in the certification
process.
· To maintain impartiality and professionalism
in providing technical support and guidance in respect of accounting systems, procedures
and practices.
· To advance accountability in organisations
through individual excellence in accounts and audit.
· To ensure integrity in performance of all the members of the
Institute.
5.
Directorates
of CIPAAI
CIPAAI would function through 3 Directorates as listed below:
·
Directorate for Certification & Continuing Education (DCCE) will design, develop and conduct 5 levels of certification
examinations, create new syllabus for training and prepare learning material
for the examinations. The DCCE would also provide Distance education,
counseling services and establish centres at the State and Regional levels. The
first 3 levels of Certification Examinations would aim at addressing general
areas of finance, accounting and auditing. The Section Officer Grade
Examination being conducted by the CAG could be subsumed in the second and
third levels. The fourth level would address the needs of specific sectors like
power, municipalities etc. The fifth and highest level would address issues
like accrual accounting, international best practices, ethics in profession,
management information systems, certified information systems audit etc. The fifth level
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page81
could also be the level for certifying the Indian Audit and
Accounts Service Officers after their intensive training in the National
Academy of Audit and Accounts, Shimla on joining the service. The Directorate would also be
responsible for establishing programmes for Continuing Professional Education (CPE) for certified
professionals, which would be mandatory for maintaining the validity of the
certifications acquired (as is the case for other national/ international
professional certifications); this would ensure that these professionals are
kept up‐to date with the latest developments in the profession.
·
Directorate of Technical Guidance & International Relations
(DTGIR) will
provide technical
guidance for accounting and
auditing and give necessary expert opinion when referred to. DGTIR would
maintain close interface with Government Accounting Standards Advisory Board
(GASAB). DTGIR would also bring out a monthly newsletter to inform members
about latest decisions/trends. This Directorate would study the interface with
other organisations within the country and abroad in order to establish
relationships and linkages with bodies in India and abroad, which have similar
objectives.
·
Directorate of Membership Administration & Secretariat
(DMAS) will
inter‐alia administer
and monitor membership and
professional certification. The Secretariat would provide all the
administrative support service to the CIPAAI.
6.
Beneficiaries
The target group coming under the scope of
CIPAAI would be in the range of10 to 20 lakhpersons from various sectors. The
various levels of certification could be:
· Levels 1, 2 and 3 certification
Ø Lower & middle level governments/semi
government/commercial & semi commercial staff in Central and State
Government Organisations, Central and State Government Autonomous Bodies,Urban
and Rural Local Bodies, Cooperatives and NGOs
Ø Supervisory and lower cadre officials in the
Indian Audit and Accounts Department and other accounts services of the
Government of India (SOGE equivalent). While SOGE could be equivalent to level
3, the level 1 could be targeted at the accountant/auditor level examinations.
· Levels 4 certification
Ø Specific certification for sectors like
Educational Institutions, Medical Institutions, Public Utilities – Power, Sewerage,
Water etc.
· Levels 5 certification (Highest Level Certification)
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page82
Ø Group A Officers of Indian Audit and Accounts
Department and other accounts services of Government of India and State
Governments.
7.
Statutory
Recognition for CIPAAI
The
certification being issued by the CIPAAIwould require to be recognized by the
government so that the certification being offered has value in the market. In
order to operationalise CIPAAIas a separate chartered or national institute on
the lines of ICAI or ICWAI,it would, therefore, be necessary to obtain
parliamentary approval through passing of an Act. Thereafter, CIPAAI
degree/certification could strive to have the same kindof recognition in the
public auditing and accounting space that the CA certification enjoys in the
commercial accountancy space.
8.
Conclusion
The constitution of a Chartered Institute
asoutlinedabove is likely to bea major step in overcoming deficiencies in the
available knowledge and skill of the lower and middle level of finance,
accounts and audit functionaries. It would serve as a body, which would provide
professional certification for the lower and middle level finance, accounts and
audit management, which the Institute of Chartered Accountants of India
provides at the higher end. It would also provide professional certification to
the Group A Audit and Accounts professionals entering into the Government of
India and State Governments through Civil Service Examinations. This platform
should work as a major provider, motivator and facilitator for upgrading finance,accounts
and audit skills of those at the lower end of the hierarchy in the country and
in adopting and implementing strategies evolved internationally. There would be
quantum change in the quality offinance,accountsand auditin the country and thiscould
also serve as a model for developing countries.
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page83
Annexe 6 – Suggested Approach to Integrated
FinancialcumCompliance Audit
1.
Our
regularity audit (i.e. financial and compliance audit) should result in an
informed opinion on the overall public financial administration in the country‐
of the Government of India; separately for each state government; and together.
The aimshould beto trace the rupee to its last point of implementation, through
the governmental schemes to the reporting statements. The audit output must be
accurate, timely, complete and balanced.
2.
Our
audit processes are, however, very target‐oriented. The quest for draft
paragraphs has an overwhelming impact on the entire process of audit planning,
implementation and reporting. The narration of an event of individual
infraction is paramount: the enormous audit efforts through a very large
quantum of substantive testing do not yield an overall audit opinion; trace the
rupee; or help develop a syncretic view of the CAG on any sector or on overall
governance and delivery of services. Despite the sheer spread of the CAG’s
audit mandateand deploying such a large workforce, complete, accurate and
timely reporting is yet to be achieved. Financial attest is the mainstay for
every auditor. But it is placed very low in the priorities of an AG office and
is the weakest link in the auditchain.
3.
An
audit report on government should, for an ordinary citizen, report for
governance i.e., report on delivery of services, which is entirely different
from reporting on departments. We certify figures for instance, UP spending
around Rs 73,000 crore for developmentduring 2009‐10, which may not find resonance
with ground realities. In the absence of norms fordisaggregation of components
of expenditure to work out the delivery cost, we are not in a position to
report the same to an ordinary citizen.
4.
The
fragmentation of audit is currently reflected in planning, execution and
reporting. Fragmentation of audit by fitting audit resources into silos of
transactions audit, central audit, performance audit, has led to gaps in audit,
whereby large chunks of governmental activity is either not audited or is audited
in a disparate manner that does not yield a comprehensive coverage.
Contours
of a model: reporting for governance
5.
The
threshold and hence the most important stage is the audit plan. Each office must draw an annual audit plan integrating all streams of regularity audit‐ transactions, financial audit and
central audit. A thematic
approach will be necessitated to orient our reports towards governance. The
audit should
be planned with the ordinary citizen and the quality of governance he receives,
in the centre stage. The box illustrates
the possible themes for audit.
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page84
Themes
|
Focus
|
Audit areas
|
||||||||||
Changing
security
|
Internal
security
|
Audit of
Home Ministry
|
||||||||||
threats
|
Use of army; paramilitary forces in internal security
|
|||||||||||
State Police
|
||||||||||||
Judicial system
|
||||||||||||
Changing
nature of
|
Government
as a
|
Audit of
Regulatory functions
|
||||||||||
Governance
|
facilitator and
|
Audit of Non tax Receipts to ensure cost recovery
|
||||||||||
regulator
|
||||||||||||
Sustainability
concerns
|
Financial
health; use
|
Non Plan
expenditure
|
||||||||||
of natural resources;
|
Fiscal policies
|
|||||||||||
environment
|
Environment Audit
|
|||||||||||
protection,
|
Mining; allocation of natural resources
|
|||||||||||
Dispute resolution mechanisms
|
||||||||||||
Agriculture
|
||||||||||||
Science and Technology
|
||||||||||||
Serving the underserved
|
Inclusive
growth,
|
Tribal
welfare
|
||||||||||
development of
|
Management of Forest areas
|
|||||||||||
backward areas
|
Rural development and panchayati raj
|
|||||||||||
Labour
|
||||||||||||
Improving the quality of
|
Provisioning
of
|
Health
|
||||||||||
life of citizens
|
services
|
Water
|
||||||||||
Education
|
Protecting financial
security of government
resources
Audit of Tax
Revenues
Investment in
Public Sector
Creation of
Asset Register
FRBM
Food security
|
Sustaining provision
|
Procurement of food
|
||
of food
|
Research in agriculture and extension
|
|||
Public distribution
|
||||
Midday meals
|
The bases could also be districts/
constituencies /other geographical units eg: KBK districts in Orissa; CCOs/
departments/ directorates as a whole; or activities across CCOs eg: PPPs. A value‐added product, drawn from a strong attestation process, would be a
report of the CAG on cost of delivery of basic services (gross/ per capita)
across the States. We should, thus, be in a position to harness the strength of
our audit reach.
6.
An
important consideration is that this basis should concurrently lend to drawing
a sample that is fairly representative of the universe (so that a coherent,
comprehensive audit opinion can be drawn) and that it should reflect areas of
high risk in governance. While the annual budget will be the principal document
that will be the template for the selection of the basis, the sources should be
as broad‐based as possible. This requires collection of data relating to each
programme/ scheme; research studies on the sector, plan documents, past reports
etc.
7.
The audit
plan and the selection of the auditee units will need to be based on twin
requirements: the audit must
provide an opinion on the theme and also meet the requirements of financial
attest. Audit
planning should be allocated 20% of the overall allocation of time and
resources.
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page85
8.
Two parties will be
deployed for every audit: the team for auditing particular department/CCO
should be the same. One of the teams will
focus 
only on internal controls that impact financial
|
HR
|
MR
|
LR
|
||||||
Period for
|
6 months
|
3 months
|
2
|
||||||
attest. The audit period will depend on the
|
|||||||||
Conducting Audit
|
months
|
||||||||
number of DDOs proposed to be covered under
|
Number of DDOs to
|
10
|
6
|
4
|
|||||
be covered
in the
|
|||||||||
each CCO during the year. For this purpose,
|
Department
|
|
departments can be categorised under high
risk
|
||
(HR); medium risk (MR) and low risk (LR). The
selection will not be on the need for equitable distribution across wings etc.,
but on the need to draw an audit opinion on the selected sample. 20% of the
audit parties could be kept aside to cover other departmental CCOs (other than
those selected for detailed thematic study during the yearbut will be important
for the purpose of financial attest). The number of DDOs, if any, to be
selected from these remaining departments will depend on manpower availability.
9.
After
the first year, the audited units automatically get shifted to a fourth new
category under the sub category “HR Done”. Depending on the results of the
audit of the selected B and C category units, the AG office can decide for a
more extensive audit : for example if during the coverage of the Handloom
department for two months it is felt that this is a potential unit which
requires a further in depth analysis then more time could be devoted. Otherwise
these departments get categorised into “LR done” and “MR done” category.
Assuming that there are 40 departments in a State,the audit base of an office
will be as illustrated below:
No. of
departments
|
HRD
|
MR
|
LR
|
HR Done
|
MR
|
LR
|
Total
|
Done
|
Done
|
||||||
First Year
|
8
|
15
|
7
|
0
|
0
|
0
|
40
|
Second Year
|
6
|
11
|
5
|
2
|
4
|
2
|
40
|
Third Year
|
4
|
7
|
3
|
4
|
8
|
4
|
40
|
10.
In the
second year, the audit of the units already covered will be mainly, a follow‐up
on the control weaknesses identified in the first year of audit. Hence the
allocation of party days to the units already covered will be proportionately
lower, thus providing space for coverage of units that are yet “uncovered”.
Within a period of 4‐5 years, all departments can get covered.
11.
Central audit could be the fulcrum for directing our audit
efforts for financial attest. The centralaudit
wing or the financialattest unit (FAU) will identify the risks specific to each
area by analyzing the accounts; prepare the themes for the financial attest;
co‐ordinate with the themes on other aspects (other than financial attest) in
the area; select vouchers biased to those themes (or bases like CCOs) under
check; receive Treasury inspection Reports from A&E offices; receive
monthly appreciation notes issued by the A&E office etc. It will play a
central role in audit planning. The concept of
three‐phased audit could be introduced in financial attest of State governments
as well. For instance, the central audit wing
could issue (every quarter) the infractions that deviate from rules, for
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page86
eg: nil payment vouchers that show transfer of
plan funds to PDAs in 1st quarter, and request the State government to
reverse the transfer, lest it should impact the final certification.
12.
The
effectiveness of the audit report will be enhanced if the integration is
reflected in the report. Our regularity audit is not geared to provide an
overall opinion‐ this would appear to an outsider, as shying away from clear
responsibility. The role of audit in identifying the risk of frauds and gross
errors must be integrated and reflected in the audit products. Investigative
audit geared to determining the risk of frauds, is currently weak. This is particularly
important in new areas where government rules are inchoate or not adequate or
where experiential wisdom is minimal. A value
added product that we can add to our platter,
would be a yearly appreciation of risks in identified sectors; it could be
provided when there is change ofgovernment; or tailored as we so decide.
13.
Review
of compliance with laws and regulations is important in public audit because
rules provide the framework in which government decisions become transparent
and against which, internal controls can be substantively checked. This is an
important area of audit work and the assurance process; its place and
importance need reiteration in an environment where rules and therefore, audit
is seen as speed‐breakers or even as detrimental to innovation. The decision
makers need to know if the laws are being followed, whether they have the
desired results and if not, what revisions are necessary. The concept of
materiality must also be suitably adopted in public audit. The qualitative aspects
of materiality, measured by whether it could affect decisions of the
legislature to continue a programme or grant funding‐ plays a greater role in
public sector than in the private sector. The ISAsrecognize that “while
misstatements of small monetary amounts may be deemed trivial, they may be
related to compliance or internal control, and thus may not be seen as
trivial.” Important in arriving at an audit opinion on whether the infraction
is qualitatively material, is that auditor exercises his professional judgment,
maintaining professional skepticism in his audit approach. A KD‐based approach
often underestimates the importance of such judgment; there is a need to shift
in the approach which allows the auditor to base his opinion on persuasive
rather than conclusive audit evidence.
14.
The
integrated audit requires that the field offices have considerable freedom in
audit planning and implementation, free from the tyranny of numerical targets.
In place of such targets that are so out of place in an assurance based audit
process, we could strengthen the already
existing mechanism of seeking an
audit assurance‐ a report like an aide memoire, that will, with regard to each
sub‐part of the audit plan, provide an audit opinion that will assure, qualify
or draw attention to any specific risks. Care should be
taken that processes automatically lead to such an aide memoire, without
placing a strain on the AG office. We recommend automated software (e.g.
Teammate) for use in audit planning and implementation. The rigour that exists
in performance audit on documentation of working papers for all findings,
regardless of whether the assurance is positive or negative) should be extended
to regularity audit as well. This will also ensure accountability of field
audit party and its members, at least, make assessment of their work, more
objective.
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page87
GLOSSARY OF TERMS
|
|||||
ABBREVIATION
|
EXPANSION
|
||||
ADAI(C&AB)
|
ADDITIONAL DEPUTY COMPTROLLER
& AUDITOR GENERAL (COMMERCIAL &
|
||||
AUTONOMOUS BODIES)
|
|||||
AG (AUDIT)
|
ACCOUNTANT GENERAL, AUDIT
|
||||
AG (A&E)
|
ACCOUNTANT GENERAL, ACCOUNTS
& ENTITLEMENTS
|
||||
BI
|
BUSINESS INTELLIGENCE
|
||||
CAP – CASS
|
CENTRAL AUDIT PARTY – CENTRAL
AUDIT SUPPORT SECTION
|
||||
CCO
|
CADRE CONROLLING OFFICER
|
||||
CFRA
|
COMBINED FINANCE & REVENUE
ACCOUNTS
|
||||
CONCOR
|
CONTAINER CORPORATION OF INDIA
|
||||
COPU
|
COMMITTEE ON PUBLIC
UNDERTAKINGS
|
||||
CSS
|
CENTRAL SECRETARIAT SERVICE
|
||||
DAI
|
DEPUTY COMPTROLLER &
AUDITOR GENERAL
|
||||
DAI(C)
|
DEPUTY COMPTROLLER &
AUDITOR GENERAL (COMMERCIAL)
|
||||
DAI(LB&A)
|
DEPUTY COMPTROLLER &
AUDITOR GENERAL (LOCAL BODIES & ACCOUNTS)
|
||||
DAI(RA)
|
DEPUTY COMPTROLLER &
AUDITOR GENERAL (RECEIPT AUDIT)
|
||||
DAI(RC)
|
DEPUTY COMPTROLLER &
AUDITOR GENERAL (REPORT CENTRAL)
|
||||
DG
|
DIRECTOR GENERAL
|
||||
DG (P&T)
|
DIRECTOR GENERAL, POSTS &
TELECOMMUNICATIONS
|
||||
DGA (CE)
|
DIRECTOR GENERAL OF AUDIT,
CENTRAL EXPENDITURE
|
||||
DGA (CR)
|
DIRECTOR GENERAL OF
AUDIT,CENTRAL RECEIPT
|
||||
DRDO
|
DEFENCE RESEARCH AND
DEVELOPMENT ORGANISATION
|
||||
GOI
|
GOVERNMENT OF INDIA
|
||||
HOD
|
HEAD OF DEPARTMENT
|
||||
IAAD
|
INDIAN AUDIT AND ACCOUNTS
DEPARTMENT
|
||||
IAAS
|
INDIAN AUDIT AND ACCOUNTS
SERVICES
|
||||
IFRS
|
INTERNATIONAL FINANCIAL
REPORTING STANDARD
|
||||
IRCON
|
INDIAN RAILWAY CONSTRUCTION
COMPANY
|
||||
IRs
|
INSPECTION REPORTS
|
||||
IT
|
INFORMATION TECHNOLOGY
|
||||
KBK
|
KALAHANDI‐BOLANGIR‐KORAPUT
|
||||
MAB
|
MEMBER AUDIT BOARD
|
||||
NGO
|
NON‐GOVERNMENTAL ORGANISATION
|
||||
PAC
|
PUBLIC ACCOUNTS COMMITTEE
|
||||
PAG
|
PRINCIPAL ACCOUNTANT GENERAL
|
||||
PAO
|
PAY AND ACCOUNTS OFFICER
|
||||
PD
|
PRINCIPAL DIRECTOR
|
||||
PDA (AF&N)
|
PRINCIPAL DIRECTOR OF AUDIT,
AIR FORCE & NAVY
|
||||
PDA (E&SM)
|
PRINCIPAL DIRECTOR OF AUDIT,
ECONOMIC & SERVICE MINISTRIES
|
||||
PDA (OF)
|
PRINCIPAL DIRECTOR OF AUDIT,
ORDNANCE FACTORIES
|
||||
PDA (SD)
|
PRINCIPAL DIRECTOR OF AUDIT
SCIENTIFIC DEPARTMENT
|
||||
PR.PAO
|
PRINCIPAL PAY AND ACCOUNTS
OFFICER
|
||||
PRI
|
PANCHAYATIRAJ INSTITUTION
|
||||
9th September, 2010 Strategic Plan‐2020 prepared by group of officers Page88
PSU
|
PUBLIC SECTOR UNDERTAKINGS
|
|
RITES
|
RAIL INDIA TECHNICAL
ENGINEERING SERVICES
|
|
RTI
|
REGIONAL TRAINING INSTITUTE
|
|
ULB
|
URBAN LOCAL BODY
|
|
UTs
|
UNION TERRITORIES
|
|
VFM
|
VALUE FOR MONEY
|
|
VLC
|
VOUCHER LEVEL COMPUTERISATION
|
|
VPN
|
VOICE PHONE NETWORK
|
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