Training Policy for Group B and C officials in the Indian Civil Accounts Organisation

Ministry of Finance Department of Expenditure 
Controller General of Accounts

Lok Nayak Bhavan 

Khan Market, New Delhi 

No.60015/1/2010/Trg. Policy/MF.CGA/Gr. B/127

Dated: 31st May, 2012

OFFICE MEMORANDUM

Sub:   Training Policy for Group B and C officials in the Indian Civil Accounts Organisation. 

        In furtherance of the National Training Policy 2012 approved by the Government and circulated by DoPT for adoption by Ministries/Deptts., this office had reviewed the training requirements for Group B and C officials of the Central Civil Accounts Service. After consultation and based on the National Training Policy, 2012, a “Training Policy for Group B and C officials in the Indian Civil Accounts Organisation” has been formulated and approved by the Competent Authority (as per copy enclosed). 

         All Pr.CCAs/CCAs/CAs (independent charge) may follow the provisions of the policy in respect of the Group B and C officials in their organisation.

          The training policy may be brought to the attention of all officials in their respective organisation. 

——–*———-

Ministry of Finance 

Department of Expenditure 

Office of the Controller General of Accounts 

Sub:  Training Policy for Group B & C officials in the Indian Civil Accounts Organisation.

1. Introduction 

1.1 The  Central  Civil  Accounts  Service  (CCAS)which  has  been  in  existence  since 1976 forms the backbone of the Indian Civil Accounts Organisation, playing a key role  in  enabling  the  Organisation  to  deliver  on  its  mandate.  While  the Organisation  as  a  whole  has  evolved  over  the  years,  adapting  to  the  changed scenario and making systemic improvements by leveraging IT, there is a need for comprehensive,  systematic  training  of  personnel  to  transform  them  into  a  vital human resource.

1.2 Training  has  been  found  to  not  only  enhance  efficiency  and  productivity  but also to motivate and inspire employees, ensure career advancement, give greater job  satisfaction  and  give  employees  a  stake  in  the  continued  success  and expansion of the Organisation. The Group B and C officers and staff of the CCAS are today required to function in multidimensional areas as well as multiple areas of  specialization.Therefore,  they  need  to  be  equipped  with  skills  which  lead  to quality performance, and increases their capacity to adopt new technologies and methods. 

1.3The  criticality  of  a  robust  training  policy  which  recognizes  the  importance  of each individual in contributing to the success of the Organisation, cannot be over stressed.The  rapid  technological  innovations  which  have  impacted  the  work environment  have  made  it  imperative  for  employees  to  update  their  knowledge and  skills  in  order  to  bridge  the  gap  between  skill  requirement  and  skill availability. Training enhances the skills, capabilities and knowledge of employees, moulds and changes their thinking and  behaviour and  is  therefore critical to the survival and growth of the organization. 

1.4The National Training Policy (NTP) 2012 also recognizes that organizations are attaching  a  great  deal  of  importance  to  the  management  and  development  of their  people.  The  imperative  to  move  towards  a  strategic  human  resource management system which would look at the individual as a vital resource to be valued,  motivated,  developed  and  enabled  to  achieve  the  Organisation’s objectives  has  been  clearly  enunciated.  Within  the  Government  as  a  whole, systematic training has continued to be mainly for the higher civil services while a large number of Group B and  Group C employees  receive  sporadic training, if at all. 

1.5 A  comprehensive  training  policy  and  strategy  for  the  Group  B  and  C  officers and staff is thus vital for ensuring that the Organisation achieves its Vision. It will help in fulfilling future manpower needs. The core commitment of this policy is training  for  all.  This  isbased  on  the  premise  that  every  employee  has  to  receive training at regular intervals to enable him/her to achieve his/her full potential. It also  recognizes  the  fact  that  training  is  a  continuous  process  which  is  critical  to helping the Organisation keep pace with the fast changing times and that training needs and requirements also change frequently. 

2. Background 

2.1.The  2nd  Administrative  Reforms  Commission  (ARC),  in  its  10th  Report  titled “Refurbishing   of   Personnel   Administration –   Scaling   New   Heights”   have recommended that mandatory training should be prescribed for all officials at the induction  stage  as  well  as  mid‐career  and  that  successful  completion  of  the training should be a minimum necessary condition for confirmation in service and subsequent  promotions.    The  Core  Group  on  Administrative  Reforms  (CGAR) recommendedthat mid‐career training should be made mandatory for all Group A and  B  services  for  promotion.  Further  DoPT  has  requested  all  the  cadre controlling authorities to implement the recommendations of the 2nd ARC. 

2.2.The National Training Policy (NPT) 2012 has also recommended training to be an  essential  component  of  personnel  management  system  and  has  prescribed that  (a)  all  categories  of  civil  servants  shall  receive  an  induction  training  at  the time  of  entry  into  service  and  (b)  in  service  training  at  suitable  intervals  in  their career  and  that  attendance  in  training  programme  should  be  prescribed  as mandatory with appropriate linkages to career progression. 

3. Training infrastructure & constraints 

3.1 Founded  in  1992the  Institute  of  Government  Accounts  &  Finance  (INGAF) conducts  trainings  at  induction  and  entry  levels  as  well  as  periodic  skill  up gradations.  Being  the  training  arm  of  the  Controller  General  of  Accountsthe Institute  has  formed  the  mainstay  of  the  Organisations  training  efforts  by regularly conducting training programmes on IT related applications and modules of  e‐governance,  accounts  and  cash  management,  treasury  management,  fiscal and   budgetary   reforms,   pension   and   pension   reforms,   internal   audit, procurement,  project  management,  administrative  procedures  and  leadership and change management. Trainings are also conducted in collaboration with the National Institute of Financial Management, Faridabad. 

3.2 But while  CCAS  officers  and  staff  have  received  training  and  improved  their functional capabilities and skills to shoulder their responsibilities effectively there are certain constraints within which the present system is functioning and which this   training   policy   aims   to   address.   For   instance,   there   is   no   well‐ defined mechanism  to  measure  the  efficacy  of  the  training  programmes  and  the results  of  such  programmes.  Oftenthere  is  no  whole  heartedparticipation  to derive the maximum benefit of the training session(s) as most of the participants find  that  training  has  been  thrust  upon  them.  Funds  available  to  the  Pr. CCAs/CCAs/CAs  for  training  are  insufficient;  selections  for  training  are  not objectively  determined  and  there  is  no  system  in  place  for  objective  feedback obtained  from  participants  of  various  training  programmes.  INGAF  also  has several constraints to effectively address all the training needs of the Organisation at the level of Group B and C officers and staff. 

4.Framework for Training 

4.1.  With the recognition that the individual in an organization is a key resource and should not be simply looked upon as a cost but as a vital human resource and as outlined in the NPT2012,it is essential to match individual’s competencies with the jobs they have to do and bridge the competency gaps for current and future roles through training. 

4.2. Competencies encompass the knowledge, skills, behavior which an individual requires for effectively performing the functions of a post.  A basic principle of the competency framework is that each job should be performed by a person who  has  the  required  competencies  for  that  job.  While  it  is  important  that  career progression  and  placement  needs  are  to  be  based  on  matching  the  individual’s competencies to those required for a particular post, but in the future perspective of the growth of the Civil Accounts Organisation, it is necessary to train theGroup B  &  C  officials  in  a  multi‐tasking  environment  which  will  allow  them  an opportunity to grow and acquire managerial skills. 

4.3.The  core  competencies  for  training  of  Group  B  and  Cofficers  and  staff  of Central  Civil  Accounts  Service  that  have  been  identified  include basic  tools  of governance  such  as  Office  Procedure  Manual,  communication  skills  like  noting and  drafting,  work  culture,  professional  ethics  and  morals.  Given  the  highly technical  nature  of  work  performed,  core  accounting  procedures  (Civil  Accounts Manual,  GFR,  Receipt  and  Payment  Rules,  Pension  Rules,  Leave  Rules,  TA  Rules, Fundamental and Supplementary Rules) and IT skills have also been identified as a critical  set  of  core  competencies.  Other  areas  which  are  equally  important  are audit  (internal  audit,  regulatory  audit,  risk  based  audit;  scheme  audit)  as  well as skills in  areas  such  as  Revenue  Accounts,  Supply  Accounts,  Finance  Accounts, Appropriation Accounts, banking arrangement, Disciplinary and Vigilance matters etc.  The  depth  of  courses  in  the  aforementioned  competencies,  duration  and evaluation  methodology  can  vary,  keeping  in  view  the  target  group  and  bench mark in evaluation methodology. 

5. Objectives of Training 

5.1Objectives  are  essential  for  designing  effective  training  programmes  since resources  are  limited.  It  is  essential  therefore  that  the  objective  of  the  training programmes to be organized is clearly spelt out. 

5.2 The objectives of the induction, in service and refresher/certification courses are  different  and  hence  the  programme  structure  and  course  content  for  each must also be suitably differentiated. 

5.3. While induction training could focus on imparting skills, abilities, competency and  knowledge  about  various  methods,  approaches,  and  practices  essential  for discharging  the  core  functions  attached  to  the  post,  the  in  service/mid‐career programmes,  would  be  aimed  at  updating    knowledge  about  the  latest concepts  and  development  of  skills/competencies  necessary  for  shouldering additional  higher  responsibilities.  Short  duration  refresher  courses  as  well  as certified  courses,  would  help  broaden  the  knowledge  base  and  allow  for professionalization  of  the  cadres  as  well  as  specialization  in  areas  of  interest which can be leveraged for the overall benefit and interests of CCAS. 

6. Competency Framework 

6.1 The  NTP  2012  states  that  for  moving  to  a  competency‐based  approach,  it would  be  necessary  to  classify  the  distinct  types  of  posts  and  to  indicate  the competencies required for performing work in such posts. Once the competencies are laid down, an individual’s development can be more objectively linked to the competencies needed for the current or future jobs. Career progression needs to be based on matching the individual’s competencies to those required for a post. The training plan of each Ministry/Department/Organisationneeds to address the gap  between  the  existing  and  the  required  competencies  and  provide opportunities to the employees to develop their competencies. 

6.2 Core  competencies  are  the  skills,  proficiencies  and  capabilities  which  are essential  for  helping  the  Organisation  achieve  its  objectives.  These  core competencies  for  various  categories  of  Group  B  and  C  officers  and  staff  in  areas other than IT & Internal Audit include: 

  I. Core Competencies (for Accountants) 

   (i) Knowledge  about  Civil  Accounts  Manual (including  maintenance  of broadsheets of various Suspense heads and reconciliation/clearance of Suspense); 

  (ii)  Maintenance of Broadsheets of long term advances including HBA/MCA etc.; 

  (iii) Preparation of Appropriation Accounts and Finance Accounts; 

  (iv)   Knowledge of Receipt & Payment Rules, Accounts Code, GFRs etc.; 

  (v)  Knowledge of Fundamental Rules, Pension Rules, Leave Rules, TA Rules etc.; 

  (vi)   Works/Supply/Revenue Accounting; 

  (vii)  Budgeting and Accrual Accounting; 

  (viii)  Banking issues-reconciliation of revenue etc. 

  II.Core Competencies (for Accountants and AAOs) 

  (i)  Knowledge of Office Procedure; 

  (ii)  Work culture and Ethics; 

  (iii) Written communication skills; (iv)   Parliamentary procedure; 

  (v)  Right to Information Act; 

  (vi)  Disciplinary proceedings/vigilance cases; (vii)  Action Taken Reports. 

  III. Core Competencies (for AAOs, AOs/Sr. AOs on promotion) 

  (i)  Leadership and managerial skills; 

  (ii)  Report writing (APAR); 

  (iii) Written communication skills; 

  (iv)   Development of managerial skills; 

  (v)  Parliamentary procedure; 

  (vi)   Right to Information Act; 

  (vii)  Disciplinary proceedings/vigilance cases. 

7. Core Competencies in IT 

7.1 In so far as IT is concerned , in addition to the dimension of various grade based levels, viz. LDC/Accountant/ Sr.Accountant/AAO/AO/Sr.AO, the field staff can also be categorized into following categories –

(i) Staff not  presently  engaged  in any IT related work, but which  needs  to be trained in IT;

(ii) Staff  using  IT  applications  other  than  CGA  (e.g.  COMPACT,  e‐Lekha etc) and  any  accounting  applications.  This  would  include  staff  using  general word processing, spreadsheets, power‐point etc.;

(iii) IT staff using CGA applications and other ministry‐developed accounting applications;

(iv) Field IT staff serving as key resource persons and IT support personnel. This staff is a subset of the category (iii) above but with higher skill set and IT competencies;

(v) Specialized  staff  in  field  and  ITD/HQs  engaged  in  IT  applications development and implementation.

7.2 At  the  minimum  level  all  Group  B  and  C  officers  and  staff  [including  staff  in categories (i)  and (ii)  above]  should  have  skills /  competencies  and  basic knowledge in following ‐

(i)   Knowledge of COMPACT and e‐lekha systems; 

(ii)  Basics of IT systems hardware and software ; 

(iii)  Basics  of  word  processing,  excel  spreadsheets  and  powerpoint  for presentation preparation skills ; 

(iv)  Basics of database, data management and reporting skills; 

(v)  Basics of Networking including networking hardware, VPN etc. ; 

(vi)  IT  Act  and  electronic  commerce  including  e‐payments  and  e‐receipt systems ; 

(vii) IT systems security concepts; 

(viii) Computer virus and management ; 

(ix)  Basics of Internet and Web Technology ; 

(x)  Concepts in IT systems controls and auditing. 

7.3  In  addition  to  these  basics  skills  and  competencies  in  IT  issues,  the organization needs to nurture and develop other competencies and skills for the IT engaged staff.  A suggested model is at Annexure A. 

8. Core Competencies for Internal Audit 

(i)   Auditing‐ objectives, scope principles concepts 

(ii)  Classes  of  audit  statutory  audit,  internal  audit,  Government  audit,  management audit, social audit, environment audit 

(iii) Techniques of audit physical inspection, observation, inquiry, confirmation, analytical procedures, selection of audit techniques 

(iv)  Audit  sampling,  sampling  risk,  statistical  sampling,  sample  size  and determining sample size, sampling in various situations 

(v)  Internal  controls  and  internal  audit,  evaluation  of  internal  controls, internal control framework 

(vi)  Concept of professional ethics 

(vii) Auditing standards – IIA Standards on Internal Audit 

(viii) Report writing 

(ix)  Relationship between internal and external audit 

9.Training to be mandatory 

9.1 As per the recommendations of the CGAR which have been duly accepted by the  Government,  induction  and  mid‐career  training  have  been  made  mandatory for  all  Group  B  officers  for  confirmation  in  service  as  also  for  subsequent promotions.In compliance of these recommendations, the office of the Controller General  of  Accounts  has  issued  O.Ms.  dated  8  March  2011  and  5  Dec  2011, making  induction  training  and  mid‐career  training  mandatory  for  all  Group  B officers  in  order  to  meet  the  requirements  of  their  capacity  building,  promotion and  postings  as  also  the  instructions  of  Department  of  Personnel  &  Training (DoPT) for writing Annual Performance Appraisal Report (APAR). 

9.2 The NPT 2012 has also mandated that all civil servants will be provided with training  to  equip  them  with  the  competencies  required  for  current  and  future jobs.    Such  training  will  be  made  available  for  all  civil  servants  from  the  lowest level functionaries to the highest levels. 

9.2 Accordingly this training policy envisages training at induction level as well as in service/mid‐career training for various categories of officers and staff at Group B and C level, in addition to optional courses. 

10.Induction Training at the time of initial appointment/ promotion 

10.1 At the time of  initial appointment  and  promotion, successful completion  of induction  training  with  suitable  bench  mark  in  the  final  evaluation  is  made essential.  Those  who  do  not  complete  the  induction  training  programme successfully would not be allowed to draw their increment in the post till they 

obtain  such  standards  prescribed  in  the  evaluation  methodology.  For  this purpose,  the  number  of  opportunities  to  be  provided  would  be  as  prescribed from time to time. 

10.2 Accordingly,  Accountants  would  have  to  undergo  induction  training  on appointment  which  would  be  mandatory  for  confirmation.  Likewise,  induction training for AAOs as well as AOs on promotion would be mandatory for drawing increments in the grade. 

11. In service/Mid career training programme 

11.1 In the case of Accountants in service/mid‐career training would be every five years. In the case of AAOs and AOs/Sr. AOs also, the in service training should be held  after  every  five  years.  In  the  case  of  AAOs,  they  would  be  required  to undergo at least two mandatory trainings prior to their promotion as AO. 

11.2 For  the  AAOs  and  AOs,the  in  service/mid‐career  training  shall  also  be mandatory.Successful completion of the mid‐career training programme with the prescribed  bench  mark  in  the  evaluation  methodology  is  essential  for  grant  of next  promotion.  These  mandatory  provisions  will  give  the  necessary  impetus  to the training programmes so that the results will be visible for better service and delivery. 

11.3The  mandatory  in  service/mid‐career  training  programmes  required  under the policy would be separately formulated and notified by the Controller General of Accounts 

11.4 The AAOs who have already undergone the two month training at NIFM on Internal Audit and Controls, and the AAOs/ AOs/Sr. AOs who have undergone the long term training at NIFM (Diploma in Government Accounts and Finance) will be considered  to  have  completed  the  mandatory  mid‐career  training.  For  the remaining, the provisions of this training policy will have prospective effect. 

11.5 In order that the provisions of mandatory training do not place any official at an  undue  disadvantage  in  relation  to  his  promotion  due  to  the  length  of  service already  rendered  by  theofficial  in  different  grades  and/or  administrative exigencies  beyond  his/her  control,  suitable  transitional  arrangements  may  be separately formulated by this office. 

12. Refresher courses and certification courses: 

12.1 In view of the highly technical and specialized nature of work performed by the Group B and C officials in the Organisation and the heightened expectations of  stakeholders,  there  is  a  need  to  encourage  them  to  acquire  professional qualifications.  Short  term  refresher  courses  of  one  to  two  week  duration  would be  organized  on  a  regular  basis  and  officials  would  be  nominated  for  these depending on their interest and aptitude. 

12.2 A  scheme  has  already  been  introduced  to  encourage  Group  B  officers  to acquire  domain  specific  skills  by  reimbursing  examination  fees  in  respect  of several   professional/certificate   courses (Annexure   B)   on   successfully qualifying/passing the exam and as per prescribed terms and conditions. 

13. Nodal Authority 

13.1 The training policy, formulated through a consultation process, in the office of Controller General of Accounts will be in force for the next five years. 

13.2 The  office  of  the  Controller  General  of  Accounts  will  be  responsible  for nominating officials for these training programmes. 

13.3 These  programmes  would  be  reviewed  periodically  and  in  a  structured manner  to  ensure  effectiveness  in  delivery.  These  review  mechanisms  would include  feedback  from  the  trainees,  trainers  and  institutions  responsible  for delivery. 

14. Institutional linkages 

14.1 Keeping  in  view  the  recommendations  contained  in  the  National  Training Policy  2012  and  the  fact  that  INGAF  and  NIFM  alone  cannot  meet  the  growing training  requirements  of  the  CCAS,  this  training  policy  proposes  that  the Organisation can enter into a Memorandum of Understanding (MoU) with other identified Training Institutions for conducting regular training programmes. These 

are: 

  •  Financial Management Research & Resource Society 

  •  National Productivity Council 

  •  Institute of Secretarial Training &Management 

  •  Indian Institute of Public Administration 

  •  Institute of Cost &Works Accountants 

  •  Institute of Chartered Accountants of India 

  •  Institute of Company Secretaries 

  •  Indian Institute of Foreign Trade 

  •  Institute of Internal Auditors 

  •  C&AG Training Institute -Noida 

  •  CPWD Training Institute ‐Ghaziabad 

  •  State Government Regional Training Centres 

  •  Information Systems Audit & Control Association 

  •  Association of Certified Fraud Examiners 

15. Funding 

15.1 As recommended in the National Training Policy 2012 and with a view to providing assured funding, each Department/Ministry should set aside at least 2.5% of its salary budget for training from 2012‐13.

15.2 The  Pr.  CCAs/CCAs/CAs  will  make  the  necessary  budget  provision  for execution  of  these  programmes.  They  shall  also  ensure  that  the  officers nominated for training are relieved for the same. 

16. The  above  provisions  may  be  brought  to  the  notice  of  all  Group  B  and  C officials of the CCAS working in the respective Ministries/Departments. 

******** 

Annexure A

Category	Content and Depth of Training Program
	Basic	Intermediate	High
a) Field personnel/ Operational users of CGA applications	1. e‐payment 2. e‐commerce 3. IT  Act  provisions 4. Network 5. Hardware	1. Internet 2. MS Word 3.MS Excel	1. COMPACT/e‐lekha 2. Ministry applications
b) Key Resource Persons / IT Support Staff		1. Trainer skills 2. MS Office Tools 3. Networking 4. Hardware 5. Database 6. Trouble shooting 7. Software testing 8. Software audit	1. COMPACT/ e‐lekha 2. Internet 3. e‐payment 4. IT Act 5. e‐commerce 6. Ministry applications
c) Specialized IT staffs including ITD HQ personnel		1. Hardware 2. Database 3. Web Technology 4. Business Intelligence Tools 5. Software Life Cycle (SDLC approach)	1. COMPACT/ e‐lekha 2. Internet 3. e‐payment 4. Trainer skills 5. IT Act 6. e‐commerce 7. MS Office Tools 8. Networking 9. Trouble shooting 10. Software testing 11. Software audit 12. Software Project Management 13. Strategic Planning

Category	Skills / Competencies Desired
Field personnel /Operational users of CGA applications, other accounting applications	Use  of  COMPACT/e‐lekha,  disaster  recovery, Internet,  e‐payment.  e‐commerce,  IT  Act provisions, Word, Excel, Network basics, VPN, virus management,  Hardware  basics, ministry applications operational use
Key Resource Persons / IT Support Staff	Trainer  skills  in  COMPACT/e‐lekha / ministry applications, disaster recovery and contingency planning, Internet, e‐commerce, IT Act provisions, MS  Office  tools,  Networks  including  VPN, Databases, Hardware, Trouble shooting, testing of applications, system audit etc.
Specialized IT staff including ITD HQ personnel	Use  of  COMPACT/e‐lekha,  disaster  recovery, Internet,  e‐payment.  e‐commerce,  IT  Act provisions, Word, Excel, Network basics, VPN, virus management,  Hardware  basics, ministry applications operational use