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- Indian Audit and Accounts Service is a Central Group 'A' central civil service under the Comptroller and Auditor General of India, Government of India. The central civil servants under the Indian Audit and Accounts Service serve in an audit managerial capacity, in the Indian Audit and Accounts Department. IA&AS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. Its role is somewhat similar to the US GAO and National Audit Office (United Kingdom). The service can be divided into officers looking after accounting and audit issues pertaining to the Union government and the State governments, and those manning the department's headquarters. The state accounts and audit offices are headed by Accountants General or Principal Accountants General. They are functionally equivalent; only the designations vary. Major states have three Principal Accountants General (PAsG) or Accountants General (AsG), each heading Accounts and Entitlement (i.e., compiling state accounts, maintaining pension accounts, loan accounts, etc.), Cluster 1 (General Administration, Finance, Health & Family Welfare, Water Resource, Rural Development, PRIs, Agriculture & Food) or Cluster 2 (Energy, Power, Industry & Commerce, Transport, Urban Development, Environment, S&T, Information Technology Public Works, Law & Order, Art & Culture) The equivalent officers at the Central level are Principal Directors (PDs) or Directors General (DsG). The PDs, DsG, AsG and PAsG report to Additional Deputy CAG or Deputy CAG. The Deputy CAGs are the highest-ranked officers in the service. After training, the Officer Trainees are posted as Assistant Accountant General Assistant Directors a Junior Grade Group A later promoted to Deputy Accountants General (DAsG) or Deputy Directors (DDs) a Senior time scale. Subsequent to their promotion, they become Senior Deputy Accountants General (Sr.DAsG) or Directors. All officers below the rank of AG/PD are also called Group Officers as they are generally in charge of a group in the office. (en)
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