Reorganizing the Indian Audit and Accounts Service

1. The Path Ahead Le Chemin en Avant Indian Audit & Accounts Service Audit Indien et Service Des Comptes

3. Remodelling the IA&AS Le Fait de Remodeler l'IA & AS The Rationale L'expose Raisonne

4. The LPG-FIT Model of Governance Le Modele de LPG-FIT de Gouvernement 4 F LEXIBILITY I NNOVATION T IMELINESS LPG L IBERA- LIZATION P RIVATI- ZATION G LOBA- LIZATION OUTSOUR- CING DIVEST- MENT PPP SPV JV REGU- LATION TARIFFS FDI

5. Accountability in the LPG - FIT Model Responsabilite dans le Modele de LPG - FIT G O V I D U A T T imeliness I nnovation F lexibility A C C O U N T A B I L I T Y F lexibility I nnovation T imeliness Convergence 5 T

6. Implications of LPG for IA & AS Implications de LPF pour IA & AS 6 LPG FOR IA & AD FLEXIBILITY INNOVATION TIMELINESS LEVEL DIFFEREN- TIATION LEVEL DIFFEREN- TIATION SPAN OF CONTROL CHAIN OF COMMAND DECENTR- ALIZATION FUNCTIONAL DIFFERENT -IATION FUNCTIONAL DIFFERENT -IATION DIVERSI- FICATION UNIQUE- NESS PRODUCT DIFFERENT- IATION DELAY- ERING

7. Government as IA&AD Sees It Le Gouvernment Comme IA & AD le Voit 7 CAG AUDIT A&E CIVIL DEFENCE RAILWAY P&T COMMERCIAL REVENUE

8. How Much Does IA & AD Presently Spend? Combien Font IA & AD Passent a Present? Statement-9 Finance Accounts 2006-07, p. 124 8

9. Structural Limitations Restrictions Structurelles IA & AS l'IA & AS

10. The Structural Limitations - I Les Restrictions Structurelles - I 10 Effect Cause Officers not aware of policy evaluation tools, socio-economic policy, e-audit and financial management tools Inadequate skills for emerging areas of governance IA&AS is less than 1% of the total HR Large spans of control Emphasis shifts from routine to higher audit, affecting the source of routine audit No functional distinction in grades other than at STS and SAG Generic division of govt. function confines IA&AS growth Posts based on Audit Reports

11. Groupwise HR-in-position as on Mar 31 2006 Groupwise HR das la position le 31 Mars 2006 11

12. The Structural Limitations - II Les Restrictions Structurelles - II 12 Effect Cause Leads to wide divergence between audit and government perceptions – not everything is “untenable” No in-house on-call technical expertise Higher audit specialists not available – HR taken off routine audit and deployed w/o training No distinction between routine audit and specialized higher audit function Low prescribed percentages of audit diluted for higher audit – quantum and thrust areas of audit are dated Inadequate audit coverage

13. The Audit Effort Diffused L'effort d'audit s'sest Diffuse 13

14. Remodelling the IA&AS L'fait de Remodeler l'IA & AS The Proposals Les Propositions

15. The US GAO's Thematic Organization Le Nous l'Organisation Thematique de GAO 15

16. The IA&AS Prescription for Sustainability La Prescription IA & AS Pour Sustainability Multi-function omnibus reports Unifying theme functional individual reports Vertical and sectoral differentiation between audit management and reporting Multi-function audit offices based on generic nature of work in govt. Vertical differentiation in IA&AS No functional distinction other than at SAG and STS levels Level – I Reform Level – II Reform Level – III Reform Horizontal differentiation in IA&AS NOW THEN 16

17. The Paradigm Shift - I Le Decalage de Paradigme - I NOW Commercial Defence Railway P&T Civil Revenue THEN Transportation Environment Energy Education Communication Agriculture Heritage Rural Development 17

18. The Paradigm Shift - II Le Decalage de Paradigme - II 18 NATIONAL TRANSPORTATION AUDIT BOARD ROADS AVIATION & TOURISM RAILWAY INLAND WATERWAYS PORTS MASS TRANSIT MoST MoCAT MoR MoST MoST NHAI NRRI DTTDC IAAI NAAI AIR INDIA BOARD ZONES RAILTEL CIWTC NSPT KoPT DMRC MRVN DTC STRG. MGT. AUDIT MGT. REPORT GROUPS COMPOSITE OFFICES

19. Level - I Niveau - I NOW THEN 19 CIVIL REVENUE COMML WORKS ABs ABs REVENUE WORKS COMML CIVIL AG

20. Level - II (State) Niveau - II (Etat) 20 JAL NIGAM PHE IRRIG- ATION WILDLIFE SPCB FOREST DEV CORPN FOREST DEPT AG (ENV & FOREST)

21. Level - II (Central) Niveau - II (Central) 21 IMD NIO NWLDV CLIMATE CHANGE ISSUES PROJECT TIGER PCUs OF ALL PSUs NEERI NPCB FRI MoEF REGNL. PD (ENV. & FOREST) N-S-E-W

22. Level - III Niveau - III 22 IAAS CADRE COMPO- NENTS STRATEGIC MGT 20% SENIOR MGT 30% EXEC. MGT. 24% STRAT. MGT. SUPPORT 20% Secretary, HAG AG/JS AAG/ADA TO Director NAT/REGL TECHNICAL POLICY & PLANNING, & STRAT. MGT. STATE / DEPTL A&A MGT. IN STATES/UNION EXEC. CADRE FOR STRAT/ SENIOR MGT. TECHNICAL ADVISORY MGT 6% COUNSEL APPRAISER ENGINEERS I-T EXPERTS TECHNICAL SUPPORT LEVEL FOR ALL OTHER LEVELS JUNIOR MGT (Non-IA&AS) SR./DIVL. AUDIT MANAGER AUDIT MGT. STRAT. MGT. SUPPORT

23. Composition of Level - III Compsition de Niveau - III 23

24. How the Levels Interact Comments les Niveaux Reassigent Reciproquement + GOs from A&E offices for part-time supervision and audit report 24 JTS JUNIOR MANAGEMENT (IA &AS/non-IA &AS) STS- I &II EXECUTIVE MANAGEMENT (50% JAG, 50% STS) TECHNICAL STRATEGIC MANAGEMENT JAG – FIELD STRATEGIC MANAGEMENT SAG A&A SENIOR MGT. > SAG STRATEGIC MANAGEMENT

25. Layering in the New Structure Layering dans la Nouvelle Structure 25 STRATEGIC MGT. TECHNICAL SUPPORT FIELD POLICY & COORDINATION STRATEGIC MGT EXECUTIVE MGT TECHNICAL SUPPORT SENIOR A&A MGT AUDIT MGT.

26. New Clothes for the IA & AS Nouveaux Vetements Pour L'IA & AS 26 Chief Executive Manager DAG/Sr. DAG (Admin) Addl. Secretary DG Jt. Secretary Pr. Director Under Secretary (local rank) AAG/ADA Dy. Secretary (local rank) DAG (State) Dy. Secretary (local rank) Dy. Director (Central) Jt. Secretary (local rank) Sr. DAG (State) Director (no change) Director (Central) Secretary (or retain AG?) AG Pr. Secretary Pr. AG Proposed for Abolition Addl. Dy. CAG Secretary to GOI Dy. CAG (Others) Secretary General/Pr. Secretary Dy. CAG (HQ) Post-restructuring Pre-restructuring

27. The New Organization Chart La Structure d'Organisation 27 CAG CENTRAL AUDIT BOARD STATE AUDIT BOARD STATE A&E BOARD HR BOARD SECRETARY – 1 ADDL. SECY. - 2 DIRECTOR - 4 10-15 BOARDS REGL. SECRETARY – 1 ADDL. SECY – 2 DIRECTOR - 4 REGL. SECRETARY – 1 ADDL. SECY – 1 DIRECTOR - 2 SECRETARY – 1 OTHER SECY - 2 ADDL. SECY. – 2 DIRECTOR - 4 5 BOARDS 5 BOARDS 1 BOARD TECHNICAL ADVISORY BOARDS JS -4 DIRECTOR - 4 US - 8 4-8 BOARDS AUDIT MGT SAG STRG MGT HAG AUDIT MGT SAG STRG MGT HAG PR. SECY ACCOUNTS SECY ENTT I-T CONTRACTS PROCUR- EMENT ENGG.

28. How a Board would function Comment un Conseil Foncionnerait 28 CAG FUNCTIONAL AUDIT BOARD SECRETARY – 1 ADDL. SECY. - 4 DIRECTOR - 10 STRATEGIC MGT. – REPORT AUDIT MANAGEMENT – FIELD AUDIT PR. SECY (AUDIT) AG/JS (AUDIT)

29. Relating the Pyramid's Blocks Le Rattachment des Blocs de la Pyramide Energy Hydel, Thermal, Fossil, Atomic, NCES – regional offices Report, Technical guidance, reviews, etc – field office & HQ Field Audit function 29 JTS & STS EXECUTIVE MANAGEMENT TECHNICAL MANAGEMENT JAG FIELD POLICY & COORDINATION SAG SENIOR A&A MANAGEMENT HAG & > STRATEGIC MANAGEMENT

30. The New Pr. Secretary (Audit) - State Le Noveau Principal Secretaire Etat (d'Audit) 30 Pr. Secretary (Audit) Secretary (Audit) Secretary (Audit) Secretary (Audit) Sr. Audit Mgr. (Reviews) Sr. Audit Mgr. (Report) Sr. Audit Mgr (PA) Sr. Audit Mgr (Admn. & Est.) Dy . Audit Mgr Dy. Audit Mgr. Dy. Audit Mgr. Dy. Audit Mgr.

31. The New Accountant General/JS (Audit) Le Noveau Comptable Secretaire General/Collectif (Audit) 31 Secy/JS (Audit) JS/Dir (10 cognate Depts & PSUs/ABs) JS/Dir (10 cognate depts & PSUs/ABs) ) JS/Dir (10 cognate depts & PSUs/ABs) ) Divisional Audit Mgr Dy. Audit Mgr Divisional Audit Mgr. Dy. Audit Mgr Divisional Audit Mgr Dy. Audit Mgr Composite Audit Groups Composite Audit Groups JS/Dir (10 cognate depts & PSUs/ABs) ) Composite Audit Groups JS/Dir (Coord &Admn) Audit Mgr Dy. Audit Mgr Divisional Audit Mgr Dy. Audit Mgr. Composite Audit Groups

32. Composite Field Audit Charges for GOs Le Champ Composite Audite des Charges les Officiers de Groupe 32 Commercial Revenue Civil Works

33. GOs as Semi-self-accounting units? Les Officiers de Groupe comme semi-moi de comptabilite des unites 33

34. HQ-Field Office Proposed Reporting Pattern Le Bureau d'HQ-champ a propose de signaler le dessin 34 AUDIT BOARD SECY. AUDIT MGT. SAG LEVEL STRTG. MGT HAG LEVEL DS/JT. AG US/DAG DIRECTOR SR. DIVL. AUDIT MGR. SR. AUDIT MGR. DY. AUDIT MGR. SO (?) SR. AUDITOR AUDITOR

35. The Office Level Proposed Reporting Pattern Le Niveau Bureau a Propose de Signaler de Dessin 35 FUNCTIONAL AUDIT SERVICES BOARD AUDIT MANAGEMENT STRATEGIC MANAGEMENT Routine office management Technical directions Audit planning SAG LEVEL HAG LEVEL STS/JTS LEVEL DIRECTORS Maintain databases R&D for review topics Processing of reports post- IR stage Preparation of guidelines Legislative/ admin. action Conduct of audit & IR follow-up Office Mgt.

36. New Posts for Expanded Jobs Noveau Poteaux pour les Travaux Augmentes 36 NEW POSTS CHIEF LEGAL ADVISER CHIEF WELFARE MANAGER CHIEF WORKS MANAGER DY. LEGAL ADVISER (HQ) DY. LEGAL ADVISER (HQ) DY. LEGAL ADVISER (N-S-E-W) FIELD WELFARE MANAGER DY. WORKS MANAGER (N-S-E-W) CHIEF PUBLICITY & P-R MGR CHIEF PUBLIC GRIEVANCE MANAGER DY. WORKS MANAGER (HQ) DY. PUBLIC GRIEVANCE MGR (N-S-E-W)

37. The Promotion Timeline l'Horaire Promotionnel 0 38 JTS STS-I (4) STS-II (8) JAG (12) SAG (15) HAG (24) Secy (29)

38. Change the Mode of Recruitment - I Changez le Mode de Recrutement - I 38

39. Change the Mode of Recruitment - II Changez le Mode de Recrutement - II Undergraduates JTS 90% D/R 10% from AAO/SO Postgraduates STS-I 90% D/R 10% from SAO/AO Direct Recruitment IA & AS 39 5% SAO posts transferred to new STS-I Sr. Divl.Audit Mgr. (Non-IA & AS) AND/OR

40. Change the Mode of Recruitment - III Changez le Mode de Recrutement - III 40 Upper second class post-graduate in the following disciplines with high level of computer proficiency : Accountancy, Commerce, Economics, Public Administration/Public Policy, Environment Science, Political Science, Sociology, Statistics, Management, Engineering, Law, Medicine and I-T. Preference will be given to candidates who have successfully completed at least the first two years of a professional degree. Knowledge of MS Office suite and audit and financial management and/or statistical software is essential. Confirmation in service would be subject to successful completion of such professional degree and prescribed departmental examination within 4 years of entry. Upper second class graduate in the following disciplines with intermediate level of computer proficiency : Accountancy, Commerce, Economics, Public Administration/Public Policy, Environment Science, Political Science, Sociology, Statistics, Management, Engineering, Law, Medicine and I-T. Preference will be given to candidates who have successfully completed at least the first two years of a professional degree. Knowledge of MS Office suite is essential while knowledge of audit and financial management or statistical software is desirable. Confirmation in service would be subject to passing of prescribed departmental examination within 3 years of entry into service. Recruitment at STS Recruitment at JTS

41. Change the Mode of Recruitment - IV Changez le Mode de Recrutement - IV 41 PG Contract Deputation Promotion UG IA&AS

44. Equipping Probationers for the Road Ahead Les Employes Equipants pour la route avant 44 10 TOTAL (assuming 5 concurrently running courses) 2 Alternative Infrastructure Development Models in India 2 Research, Report Writing and Presentation 4 Public Contracting, Outsourcing & Alternative Delivery Systems for Public Services 4 Economics, Environment & Infrastructure Development 4 Public Finance Reform & Budgeting 4 Policy Methods & Evaluation 4 Public Policy Making & Resource Economics 4 Administrative Law 4 Contract Law 6 Introduction to Statistics (+ software SPSS/SAS) Duration (months) Description

45. Upgrading Skills In-Service - I Le Fait de Moderniser des Adresses das Service - I 45 MPM/MPA/MPP NUS (One-year) 20-25 years service PGPPM (with Maxwell School) IIM-B (one-year) 10-15 years service MPA KSG, Harvard ( two-year) MDP XLRI, IIM-A (short-term) PGPEX IIM-K/B (one-year) EMPA Maxwell School, USA (one- year) PGP-PMP PGDM IIM-K (two-year) PGPM IIM-A/K (two-year) 15-25 years service PGPX IIM-A (one-year) Programme Institution

46. Upgrading Skills In-Service - II Le Fait de Moderniser des Adresses das Service - II 46 CAG may allow payment of all tuition and fees, study allowance of Rs. 500 per diem and full P&A up to two years Domestic post-graduate programmes where officer obtains admission in open competition CAG may allow $125/diem plus entitled hotel for entire duration of programme, in addition to cost of programme Post-graduate programme abroad sponsored by CAG CAG may allow return air fare by entitled class and DA on tour for upto 7 days every six months, subject to career limit of four return trips Foreign professional qualifications that require travel from India to take exam abroad Post-graduate programme abroad where officer has obtained admission and financial assistance covers tuition only Programmes CAG may allow $125 per diem of entire study period as subsistence allowance plus cost of medical insurance of officer and return air fares ex-India, subject to programme duration not exceeding two years. Proposed Assistance

47. Upgrading Skills In-Service - III Le Fait de Moderniser des Adresses das Service - III 47 CAG may allow payment of all tuition and fees, study allowance of Rs. 500 per diem and full P&A up to two years Domestic post-graduate programmes where officer obtains admission in open competition CAG may allow $125/diem plus entitled hotel for entire duration of programme, in addition to cost of programme Post-graduate programme abroad sponsored by CAG CAG may allow return air fare by entitled class and DA on tour for upto 7 days every six months, subject to maximum of four round trips Foreign professional qualifications that require travel from India to take exam abroad Terminal degree in subject approved by/study leave granted by CAG Qualification Obtained Lump sum cash award Rs. 1,00,000 plus three advance increments Proposed Incentive

48. Upgrading Skills In-Service - IV Le Fait de Moderniser des Adresses das Service - IV 48 Lump sum cash award Rs. 25,000 plus one advance increment Other domestic post-graduate programme e.g. environment science, education, etc. where officer has obtained prior approval of CAG Lump sum cash award Rs. 75,000 plus three advance increments CPA/CA/CS/CISA/Cost Accountant/IIM/XLRI/JLBI/LLB/LLM post-graduate degree on his/her own merit MPA/MPP/MPM/MBA from foreign university where officer obtains admission and financial assistance on his own merit and CAG bears return air fare, study allowance and DA Qualification Obtained Lump sum cash award Rs. 25,000 plus two advance increments Proposed Incentive

54. Imbalance and Balance Desequilibre y Equilibre The Numbers Game Le jeu de Nombres

55. Cadre Review Perspective Perspective de Revue de Cadre DECENTRALIZATION DIFFERENTIATION DIVERSIFICATION FUTURISTIC IMAGINATION COMMITTMENT D E L I B E R A T I O N 55

56. Cadre Review Requires Functional Differentiation La Revision de Cadre exige la differentiation fonctionnelle 7. While sending cadre review proposals to Department of Personnel & Training, the Cadre Controlling Authorities may indicate precisely the functional requirements of various categories of posts and group them in terms of duties and responsibilities. This can be done by conducting a general job evaluation exercise, which would help in ensuring that different grades in a cadre reflect distinctly different level of functions and that higher posts do have higher level of duties and responsibilities. DoPT: POINTS TO BE FOLLOWED BY THE CADRE CONTROLLING AUTHORITIES WHILE FORMULATING PROPOSALS FOR CADRE REVIEW OF GROUP ‘A’ SERVICES http://persmin.nic.in/CSWing/index.html 56

57. Cadre Imbalance March 31, 2006 Disequilibre de Cadre 31 Mars 2006 STS = 50%< of sanctioned strength JAG (NFSG) = 50%< of sanctioned strength JAG = >25% of sanctioned strength 57

59. IFS has over 100 more posts > JAG than IA&AS IFS a encore plus de 100 postes > la JAG qu'IA & AS DoPT: Statistical Profile of Group ‘A’ non-technical services at http://persmin.nic.in/CSWing/index.html 59

60. 36% IFS posts SAG & > 36 postent SAG et plus Grand DoPT: Statistical Profile of Group ‘A’ non-technical services at http://persmin.nic.in/CSWing/index.html 60

61. The Looming Promotion Crisis 2009-22 La Crisse Promotionnelle Surgissant 2009-22 61

62. The New IA&AS UF (undivided family)- I Le Noveau IA & AS Famille Unie - I 62 49 49 - - - - - - - - Less 92 - 141 Reserve 1006 221 834 Total (+45%) 136 - 136 JTS 264 8 256 STS – I 100 20 80 JAG (STS-II) 100 20 80 JAG (NFSG) 184 77 107 SAG 104 78 26 HAG 26 18 8 Secretary Total +New Present Grade

63. The New IA&AS UF (undivided family) - II Le Noveau IA & AS Famille Unie - II 63 Sr. Mgt: SAG & > Mid-Mgt: NFSG & JAG (STS-II) Exec. Mgt: STS-I Jr. Mgt.: JTS *All ratios are calculated without adding reserves ** Does not include non-IA&AS STS-I + 68% 0.52 : 1 0.31 : 1 Sr. Mgt : Other Mgt. 1.57 : 1 : 2 0.67 : 1 0.52 : 1 1.9 : 1 1 : 1.3 1.09 : 1 1 : 1.75 1: 4 * New Ratio + 63% 0.41 : 1 Mid - Mgt. : Jr. Mgt. +78% : 0%: -18% 0.88 : 1 : 2.45 Sr. :Mid : Jr. Mgt + 100% 0.26 : 1 Sr. Mgt : Jr. Mgt. No change 1.9 : 1 STS : JTS + 19% 1 : 1.6 JAG : STS + 40% 1.8 : 1 JAG : JS/SAG + 56% 1 : 4 AS/HAG : JS/SAG 1:4 * Present Ratio No change Secy : AS/HAG* Change Equation**

64. The New IA&AS UF (undivided family) - III Le Noveau IA & AS Famille Unie - III 64

65. The New IA&AS UF (undivided family) - IV Le Noveau IA & AS Famille Unie - IV 65

66. Post-Restructuring: IA&AS vis-vis IFS La post-Restructuration du Visa d'IA & AS vis IFS NOW THEN 66

68. Posting System Le Fait de Poster le Systeme Officers would be required to indicate their choice of not more than one A, B and C category station each on January 1 every year. 68 A B C 6 B C A 5 A C B 4 B A C 3 C A B 2 A 1 st Choice B 2 nd Choice C 1 3 rd Choice Officer D: Non-family stations (if any) Normal duration: 2 years Max. duration: No limit C: All Tier-III cities with population 50,00,000 < Normal duration: 3 years Max. duration: 8 years B: All Tier-II cities with population > 50,00,000 Normal duration: 4 years Max. duration: 8 years A: All State capitals (except NE, J&K and 6 new states) Normal duration: 5 years Max. duration: 8 years

69. Strengths & Weaknesses Forces et Faiblesses Opportunities & Threats Opportunites et Menaces

70. The Strengths and Weaknesses of the Proposals and............. Les Forces et les faiblesses propositions et de............. - + 70 Increase in promotional avenues Synchronous audit reports and ministry budgets More accountability, flexibility & autonomy Less inter/intra jurisdictional conflict Clear-cut performance appraisal of officers On-call technical expertise Pooling of audit HR – min. wastage Shorter span of control Long-term decline in posts of Group ‘C’ and below (or strength?) Sectoral Specialization Higher running costs and funding Inter-level functional distinction Perceived ‘devaluation’ of AG/PAG – resistance to postings outside NCR Enhanced audit coverage – reduction in audit risk Weaknesses Strengths

71. ................The Opportunities and Threats ..............L'Opportunities et Menaces - + 71 RTI and increasing accountability mechanisms Disinvestment in PSUs Public-private partnerships Greater citizen demand for accountability Higher operating costs (debatable) Increasing foreign collaborations Long-term decline in Gr. ‘C’ and below Market economy and regulation Resistance from Gr. ‘B’ and below to transfers Non-govt. delivery of goods & services MoF resistance to Audit Ops. Fund Privatization & Liberalization Universal govt resistance to more audit Manifold rise in # Ministries/Depts Threats Opportunities

72. Managing Costs Reusitte des Prix Shaping the Proposals Formation des Propositions

73. Bearing the Cost - I Rapport des Prix - I 73 Strength of IA &AS has been assumed to be 1000-150 (15%) = 850 DEPUTATION 15% STRENGTH REDUCED TO COMPUTE ABOVE FIGS. # Margin for unforeseen expenses ^^ For external training ^ For computers, ACs, telephones, furniture, car hire, internet, etc. ** For construction of 175 Type V/VI apartments * Incl. TA, medical, CEA, pension contribution, etc. 838 165 0.80 TOTAL 11 10 # 0.01 Others 58 15^^ 0.05 Training 142 40^ 0.12 OE 117 510 Total in first year (Rs. In Crore) 100** 0.02 Capital Works - 0.60* P&A One-time (Rs. In Crore) Avg recurring liability per post/annum (Rs. In Crore) Item

74. Bearing the Cost - II Rapport des Prix - II Audit Operations Fund funded by audit fees ? Voted to Charged Budget ? 74 BUDGET ONE TIME RECURRING Permission to retain all audit fees for creating specific items of infrastructure and hiring of external experts BRS to work out details for MoF

75. Shaping the Proposal Formation de la Proposition Strategic Plan 2009-14 & Perspective Plan 2009-19 75 DAI (3) WORKING GROUP I Union Audit WORKING GROUP II State Audit WORKING GROUP III HR & TECHNICAL WORKING GROUP IV A&E ADAI-1, HAG – 1, SAG – 3 NFSG – 1, JAG – 1, STS - 1 SAO – 7, AAO - 7 Stenos – 3 ADAI-1, HAG – 1, SAG – 2, NFSG – 1, JAG - 1, STS - 1 SAO – 5, AAO – 5, Stenos – 2 ADAI-1, HAG – 1, SAG – 2, NFSG – 1, JAG – 1, STS - 1 SAO – 5, AAO – 5 Stenos – 2 ADAI-1, HAG – 1, SAG – 2, NFSG – 1, JAG – 1, STS - 1 SAO – 5, AAO – 5 Stenos – 2

78. Created & Presented by SHANTANU BASU June 24, 2008 Thank You Merci Cree et Presente par SHANTANU BASU 24 Juin, 2008 78