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Audit and Accounts

The Indian Audit and Accounts Service (IAAS) is a part of the civil services. An IAAS officer is responsible for ensuring proper accounting. The job includes audits of transactions of the Central Government, State Governments, union territories and also of all the ministries and departments of the Central Government.

Other duties include dealing with matters of financial control, internal audit, interpretation of the Government's financial regulations and rendering of financial advice. An officer of the Indian Audit and Accounts Service reports to the Comptroller and Auditor General of India (CAG).

At the ministerial level, a large number of financial advisers are drawn from these cadres. Officers of IAAS are also posted on deputation at various levels, including Secretaries to the Government of India. Posting could be anywhere in India or even abroad.

Customs and Central Excise

This is concerned with the fiscal administration of the Government of India. Those selected for Customs Service are trained in Chennai, while the training for Excise officers takes place in one of the metros.

Customs officers are supposed to check and levy duty on taxable goods being imported into the country. Initially, they are posted in coastal towns and later at the international airports. Starting from the Assistant Collector, they could rise to become Principal Collectors.

Those in the excise department ensure that excise duties being levied on business enterprises are being paid regularly into the Government coffers. The Excise Service follows a similar pattern of promotion.

Post and Telegraphs

This service looks after the revenue and expenditure of the department and minimising revenue deficits.

This service too has a probationary period of two years during which the officers undergo departmental training.

Railway Services

There are three services under the Railway Services - Railways Traffic (IRTS), Railway Accounts (IRAS), and Railway Personnel (IRPS).

The traffic service looks after the commercial and operational functions of the India Railways; the accounts service monitors the income and expenditure of the railway network; the personnel service deals with recruitment, promotions, training and welfare of railway employees.

Revenue Service

The work involves tax assessment.

In this service, during the probationary period, on-the-job training is provided at the Assistant Commissioner's office for six months. Subsequently, the person will serve as an Assistant Commissioner for two years in a major city.

An Assistant Commissioner deals with income and losses between Rs. 2-5 lakhs. A Deputy Commissioner handles cases above Rs.5 lakhs. A commissioner comes in the senior administrative grade and the posting could be either in a metropolitan city or in one of the State capitals.