MSO Vol II

For Use of IA&AD only
Comptroller and Auditor Generals
Manual of Standing Orders
(Administrative)
Volume I
(Third Edition)
Issued by the Authority of the Comptroller and

Auditor General of India
PREFACE TO THE THIRD EDITION
(DIGLOT EDITION)
Since the Publication of Comptroller and Auditor Generals Manual of

Standing Orders (Administrative), Second edition in 1970 numerous Correction
slips have been issued from time to time. Also many changes have been made in
the organisational set up of the Indian Audit and Accounts Department. All these
have been incorporated in this revised edition of the publication, in these
volumes.
In Volume I, Chapter I gives the organisational set up of the department.

Chapter II sets down the broad guidelines required to be observed in the working
of the offices. Chapter III to VIII deal with the cadres, recruitment, promotion etc.
Two new chapters have been included in this revised Manual. Matters
concerning departmental examinations, syllabus etc. earlier dealt with in the two
Chapters Subordinate Accounts Service and Clerical Staff have now been
covered in one Chapter i.e. Chapter IX on Departmental Examinations. The
Service matters like Confirmation, Seniority, Promotions etc. relating to group B,
C & D posts which were earlier dealt in the Chapters dealing with Accounts and
Audit Officers and Subordinate Accounts Service & Clerical Staff have now been
covered in one chapter i.e. Chapter X on Service matters in respect of group B,
C & D posts. Chapter XI deals with preparation of budget estimates and
Control over expenditure and Chapter XII with the destruction of records.
The financial and administrative powers of the C.A.G. under the provisions
of the Book of Financial Powers, Fundamental Rules, Supplementary Rules, Civil
Pension (Commutation) Rules, Classification Control and Appeal Rules, Conduct
Rules, General Provident Fund (Central Service) Rules, etc. and the powers
delegated to the subordinate authorities in IA&AD have been compiled in volume
II of this publication.
It was decided to publish all the Recruitment Rules made by department in

the shape of a Manual. Accordingly the Recruitment Rules covering essential
qualifications for recruitment to various posts in Indian Audit and Accounts
Department and for promotions to higher posts and other conditions have been
incorporated in this compilation in volume III. The formats for the Confidential
Reports on persons serving in the department which were earlier printed in
volume I, also have now been compiled in the Comptroller and Auditor Generals
Manual of Standing Orders (Administrative) Volume III.
It is hoped that these Manuals will be of great help to the staff and officers
in discharging their duties efficiently.
C.G.SOMIAH
Comptroller and Auditor General
NEW DELHI
The 3rd December, 1991
PREFACE TO THE SECOND EDITION
Since the Publication of Comptroller & Auditor Generals Manual of

Standing Orders (Administrative), first edition (reprint) in 1953, in addition to
issue of numerous correction slips from time to time, certain important changes
have been made in the organisational set-up of the Indian Audit and Accounts
Department. All these changes have been taken into account in this revised
edition of the Compilation. Opportunity has also been taken to make it up-to-date.
The financial and administrative powers of the Comptroller & Auditor

General and of the officers subordinate to him, so long incorporated in chapter X
of this compilation, have been compiled separately in a booklet entitled
Comptroller & Auditor Generals Manual of Standing Orders (Administrative) Vol.
II.
S. RANGANATHAN
Comptroller & Auditor General
NEW DELHI
The 13th November, 1969
PREFACE TO THE FIRST EDITION (REPRINT)
This edition is essentially a reprint of the first edition of the Auditor

Generals Manual of Standing Orders issued in 1938, with such adaptations and
modifications as have been rendered necessary by the constitutional changes
introduced by The Constitution of India, or by other factors, and also takes into
account all the correction slips issued up to date. The opportunity has been
taken to include in the reprint certain orders and instructions which did not find a
place in the original edition.
2. Gaps in the continuity of the numbers of paragraphs in the reprint are

explained by the fact that some of the paragraphs originally included in the first
edition have since been deleted, either because the instructions contained in
those paragraphs have become obsolete or because the matter included therein
has been taken to other paragraphs, and revised numbering has not been
resorted to.
3. The financial and administrative powers of the Comptroller and Auditor

General and the financial powers of the Accountants General set out in this
Manual are based on the rules in the Book of Financial Powers, and other rules
and orders issued by the Central Government or the President after consultation
with the Comptroller and Auditor General, from time to time. In all cases of
doubt, reference should be made to the original rules and orders themselves and
the relevant rules and instructions in this Manual should not be regarded as
possessing any authority superior to that of the original rules and orders.
V. NARAHARI RAO
Comptroller & Auditor General
NEW DELHI
The 1st March, 1952
CONTENTS
Headings Reference to
Paragraphs
CHAPTER I Organisation and Control of the Indian Audit and Accounts
Department
PARAGRAPH
Organisation 1.1 to 1.12
Composition of staff 1.13
Distribution of work among the Gazetted staff in a 1.14
Civil Office
Control over State of Work 1.15
Reports on State of Work 1.16
Inspection of the Audit and Accounts & Entitlement 1.17
Offices
Accounting and Audit of expenditure of the IA&AD 1.18
Transfer of charge 1.19
General instruction on administrative and other 1.20
matters
Inspection of different groups/sections of office by the 1.21
A.G./Pr. Director of Audit and Group Officers
Quarterly D.O. letters to C.A.G. 1.22
Reports on failure of Audit 1.23
Special responsibility for Cash 1.24
List of Holidays 1.25
Annexure I Abbreviated Telegraphic addresses
Annexure II Quarters for the quarterly D.O. letters to the C.A.G
CHAPTER II Office procedure

Office Manuals 2.1 to 2.5
Audit Bulletin 2.6
Copy Right 2.7
Supply of Codes, Manuals to the Officers and staff of 2.8 to 2.12
the office
Supply of Codes and Manuals to outside offices 2.13
Supply of Copies of Manuals to the C.A.G. 2.14
Paragraphs
Office Library 2.15
Suggestion Award Scheme 2.16
Correspondence 2.17
Correspondence with Private and Non-Official Persons/ 2.18
Bodies
Correspondence with Foreign Countries etc. 2.19
Security instructions 2.20
Cypher Code 2.21
Anonymous and Pseudonymous Complaints 2.22
Circular letters 2.23
Telegrams 2.24
Abbreviated Telegraphic Address 2.25
Transmission of urgent message through Telex 2.26
Correspondence regarding interpretation and 2.27
Amendment of Rules
Use of Polite Language in the communication embodying 2.28
Audit Objections
Receipt and disposal of valuables 2.29
Supply of Information in connection with questions 2.30
raised in the Parliament and the State legislatures
Issue of authority for payment to other Audit & Accounts 2.31
Officers and verification of special seal and specimen
signature on the authority for payment
Supply of specimen signatures to the Treasury and other 2.32
disbursing officers
Legibility of signatures 2.33
Requisitioning of Departmental Records for Audit 2.34
Safe Custody of documents relating to cases of fraud 2.35
and embezzlement
Procedure for obtaining legal advice and arrangements 2.36 to 2.40
for the defence and prosecution of suits
Production of official document in a Court of Law 2.41
Filling of Vouchers 2.42
Paragraphs
Loss of Files 2.43
Printing, Binding and Stationery Standard Forms
Annexure: Procedure to be followed when a Government
Servant is summoned by a Court to produce official
documents for the purpose of giving evidence.
CHAPTER III Indian Audit & Accounts Services

Recruitment 3.1
Probationary period 3.2
Training period and programme for Probationers 3.3 to 3.22
Rules for conducting the Examination 3.23
When counted against strength 3.24
Exposure to Audit 3.25
Posting and Transfers 3.26 to 3.28
Leave 3.29
Confidential Reports 3.30
Conduct and discipline 3.31
Court attachment orders 3.32
Appointment as Arbitrators 3.33
Correspondence with Superior Authority 3.34
Appointment as Examiners and Moderators etc. 3.35
Private work 3.36
Broadcast talks 3.37
Penalties 3.38
Petitions and Memorials 3.39
Superannuation and Pension 3.40
Miscellaneous 3.41
Notification 3.42
Annexure: Report of intentions of IA&AS officers
to proceed on leave
CHAPTER IV Group B Officers

Accounts/Audit Officers Recruitment 4.1
Paragraphs
Postings and transfers 4.2
Permanent absorption in Public Sector Undertakings, 4.3
Autonomous Bodies owned or controlled by Govt.
Forwarding of application for posts outside the 4.4
department
Deputation/Foreign Service 4.5
In lieu posts 4.6
Notification 4.7
Assistant Accounts/Assistant Audit Officers:
Recruitment 4.8
Miscellaneous 4.9
Divisional Accounts Officer:
Recruitment 4.10
Miscellaneous 4.11
Sr. Personal Assistant (Group B Gazetted):
Recruitment 4.12
Miscellaneous 4.13
CHAPTER V Section Officers Service

Organisation 5.1 to 5.3
Appointment to the Section Officers Service 5.4
Direct recruitment of Section Officers 5.5
Seniority in Section Officers Cadre 5.6 & 5.7
Reservation of Vacancies 5.8
Continuance of Section Officers in One Section 5.9
Conditions of transfer from one office to another 5.10
Crossing of Efficiency bar 5.12
Leave Reserve 5.13
Incentive for acquiring higher or additional 5.14
professional qualification
Paragraphs
CHAPTER VI Clerical Staff

Compositional Strength 6.1
Recruitment 6.2
Training 6.3
Leave Reserve 6.4
Continuance of staff in the same section 6.5
Promotions 6.6
Superannuation & Retirement 6.7
Annexure: Certificate of eligibility
CHAPTER VII Divisional Accountants

Organisation 7.1
Recruitment 7.2 to 7.6
Training 7.7
Divisional Accountants Grade Examination 7.8 to 7.11
Confirmation 7.12
Annual increments 7.13
Efficiency bar 7.14
Postings 7.19
Cadre Composition 7.22
Appointment to the post of Section Officer 7.23
Incentives for acquiring higher or additional 7.24
professional qualifications
Miscellaneous 7.25
Grant of Honoraria 7.26
Annexure I: Rules for initial recruitment examination
for Divisional Accountants
Annexure II: Subjects & Qualifying marks and Syllabus
CHAPTER VIII Group D Staff

Strength 8.1
Paragraphs
Age of recruitment 8.2
Educational Qualifications etc. 8.3
Recruitment of Group D 8.4
Promotion within Group D 8.5
Leave Reserve 8.6
Miscellaneous 8.8
CHAPTER IX Departmental Examinations

Introductory 9.1
Section Officers Grade Examination 9.2
Revenue Audit Examination for Section Officers/ 9.3
Assistant Audit Officers
Departmental Examination for Accountants/Auditors 9.4
Limited Departmental Competitive Examination for 9.5
Clerks for promotion as Stenographer Ordinary
Grade
Limited Departmental Competitive Examination for 9.6
Matriculate Group D Staff for promotion as Clerk
Departmental Examination for Clerks in A&E Offices 9.7
Incentive Examination for Senior Auditors/Senior 9.8
Accountants
Incentive Examination for SOs/AAOs of A&E offices 9.9
Instructions for conducting the Departmental 9.10
Examination
Grant of Honorarium 9.11
Annexure I: Statement showing the list of Candidates
appearing in Section Officers Grade Examination
Annexure II: Statement showing the list of Candidates
for Revenue Audit Examination for Section Officers/
Assistant Audit Officers
Annexure III: Statement showing the bank answer
books after the conclusion of examination
Annexure IV: Advise of despatch of Answer Scripts
Paragraphs
Annexure V: Details regarding number of packets of
Answer Scripts
CHAPTER X Service Matters in respect of

Group B, C & D posts
Confirmation 10.1
Seniority 10.2
Promotions 10.3
Deputation/Foreign Service 10.4
Forwarding of applications for Posts outside the 10.5
department
Crossing of Efficiency Bar 10.6
Drawal of Annual Increments 10.7
Incentives for acquiring higher or additional 10.8
professional qualification
Posts with Special Pay 10.9
Alteration in Date of birth 10.10
Conduct, Disciplines etc. 10.12
Gradation List 10.13
Service Association in the Indian Audit & Accounts 10.14
Department
Grants from the compassionate fund 10.15
Private Work 10.16
Annexure I: List of Group B posts and non-Gazetted
posts the holders of which are entitled to special pay
Annexure II: Columns of Gradation list
CHAPTER XI Budget and Control over Expenditure

Preparation of Budget Estimates 11.1 to 11.3
Sanction and Revision of Establishment 11.4 & 11.5
Changes in Grants & Appropriation during the year 11.6 to 11.11
Control over expenditure 11.12 to 11.15
Scrutiny of Appropriation Accounts 11.16
Paragraphs
Annexure I: Details of provision proposed for Pay and
Allowances of Gazetted Officers/Establishment
Annexure II: Existing staff position of the current year
and budget proposals regarding staff for ensuing year
other than casual and seasonal temporary staff
Annexure III: Details of the staff position of the current
year and budget proposals regarding staff for ensuing year
in respect of casual and seasonal temporary staff.
Annexure IV: Review of Expenditure in respect of Group
A Officers
Annexure V: Review of Expenditure in respect of Group
B and non-gazetted establishment
Annexure VI: Statement showing full details of expenditure
and total requirement for the year
Annexure VII: Statement of expenditure relating to
Group A officers of IA&AD under IRLA system of
payment.
CHAPTER XII Destruction of Records

General 12.1
Life of records 12.2
Periodical Review of preservation of records 12.3
Weeding out of records 12.4 to 12.9
Records of the offices rendering account to the 12.10
IA&AD
Annexure: Periods of preservation of Records
CAGs Manual of Standing Orders (Administrative) Vol.I (Third Edition) 1
CHAPTER 1
ORGANISATION AND CONTROL OF THE INDIAN AUDIT AND ACCOUNTS

DEPARTMENT
1. ORGANISATION
1.1 The Comptroller and Auditor General of India is the administrative head of
the Indian Audit and Accounts Department and is appointed under Article148 (1)
of the Constitution of India. His duties and powers are determined under article
148 (5) and 149 to 151 of the Constitution and the Comptroller and Auditor
Generals (Duties, Powers and Conditions of Service) Act, 1971 (herein after
referred to as the Act). He discharges his constitutional responsibilities through
the agency of the Indian Audit and Accounts Department.
1.1.1 Section 21 of the Act empowers the Comptroller and Auditor General to
delegate any power exercisable by him under the provisions of the Act, to such
officers of his department as may be authorised by him by general or special
order, provided that, except during the absence of the Comptroller and Auditor
General on leave or otherwise, no officer shall be authorised to submit on his
behalf any report which he is required by the Constitution or the Government of
Union Territories Act, 1963 to submit to the President or the Governor of a State
or the Administrator of a Union Territory having a Legislative Assembly as the
case may be.
1.2 The financial and administrative powers of the Comptroller and Auditor
General, Accountants General/Principal Directors of Audit and other heads of
Departments in the Indian Audit and Accounts Department are given in Volume II
of this Manual.
1.3 The Comptroller and Auditor General has a Deputy Comptroller and
Auditor General who functions, in general as Chief of Staff and assists the
Comptroller and Auditor General in the formulation of policies and issue of
directives to the field offices, in matters relating to accounting and auditing as
well as administration of the Department. He is responsible for the Personnel and
staff requirements of the various Offices of the Department, and formulating the
budget proposals for the department. He functions as the Chief Accounting
Authority for the Indian Audit and Accounts Department under the
departmentalised system of accounting and discharges this function through the
Pay and Accounts Officers (I.A.A.D) set up in a number of field offices, and the
Principal Accounts Officer (Accountant General (Audit) Delhi). He is also
responsible for the administration and efficient working of the office of the
Comptroller and Auditor General.
1.3.1 In addition to the Deputy Comptroller and Auditor General, there is the
Chairman, Audit Board, who is ex-officio Deputy Comptroller and Auditor
General (Commercial) and there are five Additional Deputy Comptroller and
Auditors General. The distribution of charges among them is broadly as under: -
1. Deputy Comptroller and Auditor Railway Audit, Receipt Audit (Direct and
General Indirect Taxes), Policy, Planning,
Research & Evaluation
2. Chairman Audit Board and Ex- Coordination of audit of Central

Officio Deputy Comptroller and Government Companies and
Auditor General Corporations, Commercial Audit Reports
(Central) and Hindi.
3. Additional Deputy Comptroller and State Commercial Audit Reports.

Auditor General
4. Additional Deputy Comptroller and State Audit Reports.

Auditor General
5. Additional Deputy Comptroller and All Central Reports (excluding Railway

Auditor General and Defence), Autonomous Bodies
under Scientific Departments. O&M and
Training, EDP and Examination.
6. Additional Deputy Comptroller and Accounts, Entitlements and Complaints,

Auditor General Audit, Inspection and State Receipt Audit
Reports.
7. Additional Deputy Comptroller and Central Reports Defence, Audit of

Auditor General Autonomous Bodies Central and State
other than those under Scientific
Departments.
1.4 The main branches into which the Indian Audit and Accounts Department
is divided, and the designation of the Heads of Offices in these branches are
given below.
Classes of Offices/Organisations Designation of the Heads of

Offices/Organisations
(i) Civil Accounts and Entitlement Accountants General/Senior or Deputy

Offices Accountants General
(ii) Civil Audit Offices Accountants General/Principal Directors

of Audit
(iii) Posts and Telecommunications Audit Principal Director of Audit, Posts &
Offices. Telecommunications with branch offices
headed by Director or Deputy Director
of Audit, Posts and Telecommunications
(iv) Defence Audit Offices Director General of Audit, Defence

Services/Principal Director of Audit, Air
Force and Navy with branch offices
headed by Directors or Deputy Directors
of Audit, and Principal Director of Audit,
Ordnance Factories.
(v) Railway Audit Offices Principal Directors of Audit, Zonal

Railways and Principal Director of Audit,
of Railway Production Units.
(vi) Commercial Audit Organisation/ Chairman Audit Board and Ex-Officio

Offices including the Principal Deputy Comptroller and Auditor General
Director of Audit (Food) (Commercial), Principal Directors of
Commercial Audit and Ex-Officio
Members Audit Board.
(vii) Overseas Audit Offices Principal Director/Director of Audit,

Indian Accounts in U.K./U.S.A.
(viii) National Academy of Audit & Director, National Academy of Audit &
Accounts Accounts
(ix) Regional Training Institutes Principal, Regional Training Institute,

and Ex-officio Directors.
Note: The term Accountant General/Principal, Directors of Audit whenever it is

used in a general sense in this Manual, should be taken to include the Heads of
Offices/Organisations as mentioned in this para. The terms Heads of
Departments and Heads of Offices (in their grammatical variations) used in this
manual denote the Officials designated as heads of Offices in the above table.
1.5 The Deputy Comptroller and Auditor General and the Additional Deputies
have authority to deputise for the Comptroller and Auditor General in any matter
except in the case of Reports on Accounts submitted to Parliament and
State/Union Territory Legislatures and they may to any extent as may be
determined from time to time by Comptroller and Auditor General, and subject to
his general control, issues orders from the office of the Comptroller and Auditor
General.
1.6 The Deputy/Additional Deputy Comptroller and Auditors General are

assisted by the (i) Principal Director of Audit in matters relating to Audit, (ii)
Director General (AE&C) in matters relating to Accounts, Entitlements and
Complaints, (iii) Principal Director (Staff) in administrative matters, (iv) Principal
Director of Inspection for inspection of Audit and Accounts Offices, (V) Principal
Director (O&M & T) in matters relating to organisation, methods and training,
Examinations and Computerisation, (vi) Principal Directors, Report (States)/
Report (Central)/Commercial, in matters relating to their respective areas, and
(vii) Directors, Asstt. Comptroller and Auditors General, Deputy Directors for work
relating to Administration, Report, Commercial Audit and Railway Audit. The
Principal Directors of Receipt Audit report to the Comptroller and Auditor General
through the Deputy Comptroller and Auditor General in all matters connected
with the Central Receipt Audit Reports and to the Deputy Comptroller and Auditor
General in matters connected with administration of the Central Revenue Audit
Wing of the department.
1.7 The Office of the Comptroller and Auditor General is mainly concerned
with formulating policies, giving directions and according sanctions only in such
important matters, where the field officers do not have the necessary powers
formally delegated to them. Important matters affecting audit, accounts,
classification of receipts and charges and administration of the Audit and
Accounts Department should, however, be referred to the Comptroller and

Auditor General, where necessary.
1.8 The overall control of Railway Audit offices rests with the Deputy
Comptroller and Auditor General who is also the Ex-Officio Director of Railway
Audit. Similarly the overall control of the Commercial Audit Organisation rests
with the Chairman, Audit Board and Ex-Officio Deputy Comptroller & Auditor
General (Commercial).
1.9 The offices of the Accountant General (A&E)/Senior Deputy Accountants

General (A&E)/Deputy Accountants General (A&E) in the various states are
responsible for the compilation and maintenance of the accounts of the States
and Union Territories. While those of the Accountant General (Audit) are
responsible for the audit.
Consequent upon the departmentalisation of accounts of the Union

Government from 1st April 1976, the Comptroller and Auditor General is
responsible only for audit of the accounts of the Union Government and the audit
is done through the Principal Directors of Audit. The Comptroller and Auditor
General, however, continues to be responsible through the Principal Accountant
General (A&E), Calcutta for compiling the accounts relating to Central (Civil)
pensions and of the Union Territories other than Delhi, Pondicherry, Daman and
Diu, and Andaman and Nicobar Islands.
1.10 The Commercial Audit Offices are responsible for Audit of the transactions
of Central Government Companies and Statutory Corporations. The transactions
of the State Government Companies and Statutory Corporations of the State
Governments/Union Territories are audited by the respective Accountants
General, except in the case of Maharashtra, where it is entrusted to the
Accountant General (Commercial Audit), Maharashtra, Bombay.
1.10.1 The Audit Board setup in the Commercial Audit Organisation undertakes
every year comprehensive appraisal of the performance of a few selected
Commercial undertakings. The Board has no separate legal status and works
under the supervision and control of the Comptroller and Auditor General of
India. It consists of a Chairman, who is ex-officio Deputy Comptroller and Auditor

General, two or more whole time members who are ex-officio Principal Directors
of Commercial Audit. Principal Director in-charge of the concerned administrative
Ministry and two part-time members, who are nominated by the Government of
India in each case with the concurrence of the Comptroller and Auditor General.
The Member Secretary of the Board is ex-officio Principal Director (Commercial).
1.11 There is a National Academy of Audit & Accounts at Shimla headed by a

Director, for imparting training to the I.A.A.S Probationers as well as in-service
training. There are also eight Regional Training Institutes at Allahabad, Nagpur,
Ranchi, Jaipur, Bombay, Madras, Shillong, and Jammu to impart in-service
training to B and C personnel.
1.12 A list of all the field offices, along with their telegraphic addresses is given
in Annexure I to this Chapter. The details about the organisation and functions
etc., of the offices will be found in the respective branch/local manuals.
1.13 Composition of Staff
1.13.1 The Gazetted Staff belonging to Group A consists of members of the

Indian Audit and Accounts Service, Secretary to the Comptroller and Auditor
General, Principal Personal Secretary/Principal Private Secretaries to the
Comptroller and Auditor General/Deputy Comptroller and Auditor General and
Welfare Officers. Group B Gazetted Staff consists of Audit/Accounts Officers,
Assistant Audit/ Assistant Accounts Officers, Divisional Accounts Officers and
Senior Private Assistants. In the Central Civil Audit, Posts and
Telecommunications Audit, Railway Audit, Defence Audit, Commercial Audit and
Overseas Audit Offices, the Heads of offices are designated as Principal
Directors of Audit. The group A Officers working under them are designated as
Director/Deputy/Assistant Directors of Audit. In the State Civil Audit and Accounts
and Entitlement Offices, the heads of the Offices are designated as Accountant
General. Group A officers working in those offices are designated as
Senior/Deputy/Assistant Accountants General.
1.13.2 The non-gazetted staff consists of Section Officers (Section Officers

Grade Examination passed), Supervisors, Selection Grade Divisional
Accountants, Divisional Accountants, Senior Auditors/Senior Accountants,
Auditors/Accountants, Welfare Assistants, Stenographers, Cashiers/Assistant
Cashiers, Caretakers, Clerks and Typists, Selection Grade Record Keepers,
Record Keepers, Drivers etc. (all group C) and group D Government Servants.
CONTROL
1.14 Distribution of work among the gazetted staff in a Civil Office.
1.14.1 The Accountant General/Principal Director of Audit is generally

responsible for the efficient functioning of the office and, in particular, for the
efficient administration of the establishment of his office. He is also in direct
supervisory charge of internal audit, budget, efficiency cum performance audit,
appropriation audit and report sections. He is assisted by Senior Deputy
Accountants General/Directors or Deputy Accountants General /Deputy Directors
who held the supervisory charges known as the group charges, generally
organised on a functional basis; one or more functional groups being allocated to
each group charge. While postings of the Officers of the I.A.&A.S. at different
levels are made by the Comptroller and Auditor General, the Accountants
General/Principal Directors of Audit are empowered to allocate the charges to
them on condition that the work content of any charges is not modified, the
reallocation of charges are made for good and sufficient reasons, to be intimated
to headquarters office, no change is made, without prior approval, to or from
posts carrying a special pay. As regards local arrangements in vacancies for
short duration prior approval of headquarters office will have to be taken in cases
involving payment of any additional remuneration.
1.14.2 The other officers are designated as either Assistant Accountants

General/Assistant Directors (belonging to the Indian Audit and Account Service)
or Audit Officers/Accounts Officers. They are placed in direct charge of a group
of sections in the main office or of a Resident Audit Office or they supervise the
work of the inspection parties or Audit Offices conducting local audit. The
Assistant Accountants General/Assistant Directors are posted by the Comptroller

and Auditor General. The distribution of work among the Assistant Accountants
General/Assistant Directors and Audit Officers/Accounts Officers is left generally
to be determined by Accountant General/Principal Director of Audit, but the
headquarters of the former shall not be altered by an Accountant
General/Principal Director of the Audit save with the prior approval of the
1.14.3 In the States of Bihar and West Bengal Local Fund Audit is entrusted to
the Indian Audit and Accounts Department on a consent basis subject to
recovery of costs from the States Governments and is attached to the offices of
the Accountants General (Audit) Bihar and West Bengal. An I.A.&A.S. officer
designated as Examiner, Local Fund Audit Department is posted by the
Comptroller and Auditor General and placed in the supervisory charge of the
Local Fund Audit in these offices.
1.14.4 The strength of Gazetted Officers for each office is fixed by the
Comptroller and Auditor General after considering the justification therefor and
with reference to the norms prescribed by him.
1.15 Control over State of work
1.15.1 The standard list of returns (both inward and outward) with due dates
should be prescribed for each functional group/Section, to ensure control and
review over the performance of various duties entrusted to it by supervisory
officers at different levels. Each section of the office should maintain a Calendar
of Returns in the prescribed form (Sy 264) showing the due and actual dates of
despatch or receipt of returns to/from outside or within the office or submission to
the branch officers (Group Officers/Accountant General/Principal Director of
Audit) of the various returns and reports as the case may be. The Calendar of
Returns should be submitted once a week to the Branch Officer for review and
results of his review should be recorded in the Calendar of Returns.
1.15.2 The Calendar of returns maintained under the foregoing para should be
submitted to the Accountant General/Principal Director of Audit through the group
supervisory Officer for review once a month, on such dates as may be prescribed
by him. The group supervisory officer should record the results of his review and
the steps taken by him for clearance of arrears and improving the state of work. It
need not, however, be submitted to the Accountant General/Principal Director of
Audit if all the cases of delay in despatch/submission of return etc. and arrears
are brought to his notice monthly through reports on the state of work (vide para
1.16). In the latter case, the Accountant General/Principal Director of Audit
should get the Calendar of Returns reviewed monthly by his Deputies, and the
control and Coordinating Section for the functional group and test checked
periodically by the Internal Test Audit Section, wherever such a section exists.
1.15.3 The Calendar of Returns is an important instrument of control for

supervisory officers at different levels, and its proper maintenance and prompt
review by supervisory officers should be ensured. Firm steps should also be
taken for the clearance of arrears.
1.16 Reports on State of work
1.16.1 A detailed report on the state of work in each section of the office, at the
end of the month, should be put up to the Accountant General /Principal Director
of Audit, through the Supervisory Officers, in such forms and on such dates as
may be prescribed by him. The report should show the internal as well as
external arrears, with the certificate prescribed in Note 2 below, duly signed by
the Branch Officer in-charge of the section.
1.16.2 The report on the state of the work and the certificate should cover all
kinds of work including correspondence, and mention specially the progress of
the Branch Officers review of audit. Cases of good work done by staff in the
section, which deserves commendation, should also be mentioned in this report.
It should also mention the number of bills received for pre-audit and outstanding
over a week, the number of pension claims received for verification or issue of
Pension payment orders and outstanding for over a month, the number of the
applications for final withdrawal of provident fund outstanding for over a month
and the number of letters (inward receipts) outstanding for over a period which
may be prescribed by the Accountant General/Principal Director of Audit. It

should indicate the arrears of accounting, posting and closing of broadsheets,
reconciliation of difference between broadsheets, ledger, audit and review, issue
of objection statements/inspection reports, and records management such as,
filing, indexing, transfer of old records to old records branch and arrangement of
records. The Group Supervisory Officers should pointedly draw attention of the
Accountant General/Principal Director of Audit to any lapses or inordinate delays
on the part of the Branch Officers and the sections.
NOTE 1: Items of work for the disposal of which no period is prescribed in

any rule or order should be treated as in arrears, if the relevant account, return or
other document has been in the office for more than three weeks.
NOTE 2: The certificate mentioned in this paragraph should be in the

following form.
I certify to the best of my knowledge and belief that with the exception of
the arrears detailed and explained in the attached report, the work is up-
to-date.
1.16.3 A report in the form of a descriptive memorandum reviewing very briefly,

but critically, the state of work as on 31st March, 30th June, 30th September, and
31st December in each functional group or sub group in his office, should be sent
by the Accountant General/Principal Director of Audit so as to reach the
Comptroller and Auditor Generals Office before the 15th (20th in the case of
Offices which have to collect reports from their subordinate offices) the month
following the quarter for which it is due. The arrears, internal as well as external,
should invariably be computed in terms of mandays (at the standard rates
prescribed for calculating staff requirements or the rates prescribed by the
Comptroller and Auditor General from time to time for computing arrears) unless
required otherwise in respect of some specific items. Where it is not possible to
assess the arrears in term of mandays with any degree of exactitude, an
approximate estimate should be given. The overall increase or decrease in
arrears should be indicated in a separate para of the report. All important
measures to clear the arrears and remove defects as also the dates by which
they are expected to be cleared/removed should also be indicated in the report.
1.16.4 It should specify only those items of work pertaining to each group or sub-
group which are in arrears and in which the quantum of arrears exceeds 15
mandays. It should cover all the arrears as specified in various circulars issued
by headquarters office from time to time and should be accompanied by
annexures in requisite forms as indicated in those circulars.
NOTE 1: Arrears in respect of audit inspections should be computed at the

end of each year with reference to the programme for the year and should be
exhibited in the report for the quarter ending March only. They should not be
carried to the subsequent quarterly reports. The position in this regard in a report
for the quarter ending March of a particular year should, however, be compared
with that shown in the report for the quarter ending March of previous year, and
the increase or decrease in the arrears during the year worked out.
NOTE 2: Arrears on account of post review by the Section Officer/

Assistant Audit Officer/Assistant Accounts Officer of the Internal Test Audit
Section should be shown in terms of units and mandays with the date of
allotment of the oldest item, in the arrear report of the Internal Test Audit Section
and in terms of units only in arrears reports of the Section concerned. There
should be no arrears in making the allotment of post review.
NOTE 3: The number of letter etc. outstanding for more than one month
and three months respectively should be separately exhibited in the report. Brief
particulars and reasons for delay in respect of each letter outstanding for more
than three months should also be given. The report should be sent in a separate
cover addressed by name to the Principal Director (Audit) in respect of Audit
Offices and Director General (AE&C) in respect of Accounts and Entitlement
offices.
The report in respect of Commercial and Railway Audit offices should be

sent to the respective wings of the Headquarters office in accordance with the
instructions contained in the related manual.
In addition to the quarterly reports on the state of work referred to in para 1.16.3
and 1.16.4 above, the following reports should also be furnished by the
Accountants General (A&E) to the Office of the Comptroller and Auditor General
in the prescribed proforma so as to reach on or before the dates shown against
each.
(i) Report on the outstanding pension 30th April, 31st July, 31st
cases as on 31st March, 30th June, October and 31st January of
30th September and 31st December each year
(ii) Report on the outstanding cases of 15th May, August,

final payments of provident fund November and February
balances for the quarters ending each year
March, June, September, and
December.
(iii) Report on incomplete provident 31st October and 30th April

fund accounts and missing each year
credits/debits at the close of the
March and September
respectively.
(iv) Report on un-posted items of 30th September, 31st

provident fund accounts at the December and 31st march
close of accounts for March, June each year.
and September respectively.
(v) Report on the balance under 10th May and November

Provident Fund Suspense at the each year.
close of the accounts for the half
year ending 31st March and 30th
September.
(vi) Report on the despatch of annual 30th September each year

statements of Provident Fund
Accounts for the preceding
financial year and census of ledger
cards.
(vii) Report in respect of differences 15th December each year

between the Ledger and
Broadsheet Balances, acceptance
of the balances and clearance of
outstanding under Suspense and
Remittance Heads up to 31st
March of each year (including
supplementary account).
(viii) Follow up report in respect of item 15th July each year

(vii) above
1.16.6 In addition to the reports mentioned at Paras 1.16.3 and 1.16.5 above, the
Accountants General /Principal Directors of Audit are responsible for making
special reports to the Comptroller and Auditor General of any large arrears in
work, as and when they come to their notice and for furnishing such reports as
may be required by the headquarters office.
1.16.7 Each field office should also prepare an Annual Administrative Report of
the office highlighting the work done in the office during the year. The report
should be brought out each year before the end of September of the year
following the year to which the report relates.
A copy of the report should be sent to the Comptroller and Auditor

General, Deputy Comptroller and Auditor General, concerned Additional
Comptroller and Auditor General and Principal Director/Director General besides
two copies for the library of the headquarters office.
1.17 Inspection of the Audit and Accounts and Entitlement offices
1.17.1 The field offices and the different branches of the headquarters office of
Indian Audit and Accounts Department in India are inspected periodically by he
Principal Director of Inspection on behalf of the Comptroller and Auditor General
of India. The object of inspection is mainly to report to the Comptroller and
Auditor General of India whether the administrative, accounting and audit
responsibilities entrusted to the Accountants General /Principal Directors of Audit
are being adequately discharged and whether there are any special problems or
areas of weaknesses which require their special attention etc. It also enables the
Accountant General/Principal Director of Audit or head of the office inspected to
satisfy himself about the proper discharge of his primary responsibilities for the
efficient working of his office, The Principal Director of Inspection is assisted by a
team of Administrative Officers and Assistant Administrative Officers.
1.17.2 Before an office is taken up for inspection, reasonable notice is normally

given by the Principal Director of the Accountant General /Principal Director of
Audit or the head of the office concerned, except in cases where a special
inspection at short notice is considered necessary. The inspection is conducted
in one or more spells, as may be decided by the Principal Director and so
arranged as to cause minimum dislocation of work in the office inspected. The
programme of actual inspection of the different branches /units /sections of the
office inspected should be drawn up in consultation with the Accountant General
/Principal Director of Audit concerned so as to cover as wide an area as possible
and at the same time ensure a study in depth of all the problems and weakness
in the offices. The Principal Director may primarily rely on the half yearly
appraisal reports which he receives from the Internal Test Audit sections of each
office, and other periodical reports received in the headquarters such as state of
work report, report on Provident Fund, Pensions, Accounts and Balances of
Debt, Deposit Suspense and Remittances to identify the areas of weaknesses
and deficiencies in the different offices which requires detailed study. In the case
of the offices showing heavy arrears in work, the Principal Director should
scrutinise the reasons for increase in or accumulation of arrears from time to
time, the measures taken by the head of the office to over take the arrears and
the effect of these measures.
1.17.3 While the scope of the inspection and functions of the Principal Director
are broadly as indicated in paragraph 1.17.1 and 1.17.2 above, the Principal
Director is free to select other items for a review or scrutiny if, in his opinion, such
a review or scrutiny would be fruitful or useful in locating latent defects and areas
of weakness and for determining the scope for improvements in the working of
the office. While the scope of inspection is essentially aimed at examining
whether the prescribed rules and procedures are being strictly observed, and
pointing out deviations without authority, it does not preclude Principal Director of
Inspection from reviewing the methods of work and procedures prescribed and
followed in specific areas, with a view to examining the need for revising or
improving them, and also locating defective or deficient procedures where he
considers that even if sanctioned by usage, such rules and procedures lead to
inefficiency in the working of the office, or are not capable of practical
implementation to achieve the desired objective or bring disrepute to the
members of the staff or the public . In such instances, he may make suggestions
to the headquarters office for revising them. He should also make an assessment
of the effectiveness of supervision at different levels.
1.17.4 The Principal Director should conduct a review of the arrangements

existing in the office for drawal of bills, their encashment, custody, disbursement
and obtaining of proper acquittances, accounting of cash, prompt and correct
disposal of undisbursed amounts, as also the measures adopted for subjecting
the Cash Book, the cash balance and other records to a thorough and
systematic check by or under the order or supervision of the Accountant General/
Principal Director of Audit. He should specially scrutinise the reports of check of
cash book and verification of cash and other connected papers for locating any
defects in procedure, which may cause or had resulted in loss of Government
monies in custody. He may subject the cash transactions of selected period or
periods to a check by his Administrative Officer or by his staff with a view to
satisfying himself about the correctness of the records and the adequacy of the
control in the offices inspected. He may also generally review the arrangements
made for the prompt collection of dues of Government, their remittances to
Government account and for an actual verification of the credits of a selected
period in Government account with reference to the Bank scrolls etc. for the
monies shown as remitted.
1.17.5 The Principal Director should review the working of the Pay and Account
office of the Indian Audit & Accounts Department or the Cheque Drawing Offices,
set up under the scheme of departmentalisation of accounts, and which form part
of the office inspected and should examine the adequacy of the arrangements
made for receipt and disposal of claims for the payment etc., as also the
adequacy, effectiveness and results of audit of the transactions carried out by the
authority nominated for the purpose.
1.17.6 The Principal Director should review the effectiveness of the Internal Test
Audit Sections and their reports, and the attention and importance given to, and
the action taken on their reports by the Accountant General/ Principal Director of
Audit /Group officers. The Principal Director should review the action taken to
eliminate or rectify the defects noticed in the previous inspections, which where
left to be pursued by the Internal Test audit sections.
1.17.7 He should also examine the Stock Register for the Codes and Manuals
marked Secret and for use of IA&AD only and the procedure followed for write
off of Secret Memorandum of Instruction and Manual of Standing Orders
(Audit/Accounts and Entitlement).
1.17.8 He should also verify the records as to the findings and inspections of the
sections /units of the office by the Accountant General/ Principal Director of Audit
and the Group Officers as required under para 1.21 of this manual in order to
ensure that the findings are systematically and promptly recorded and duly
followed up.
1.17.9 He should also check up or test check at least broadly, the calculations of
staff requirements of the offices inspected with a view to ensuring that the same
have been worked out in accordance with the prescribed standards, that the
standard rates are interpreted and applied correctly and uniformly form office to
office and that the instructions regarding maintenance of record of statistics of
work done have been strictly observed. The results of such test check should be
included in the Inspection Report of the office inspected.
1.17.10 He should generally see what action has been taken by the Accountant
General/ Principal Director of Audit to remove and avoid the omissions and
defects noticed during the last inspection and how far these measures have been
fruitful in curing the defects, and make a brief mention of his findings in the
report.
1.17.11 The Inspection Report should include an overall picture of the state of
affairs in the office inspected indicating the general impression which the
Principal Director of Inspection has formed of the efficiency, accuracy, punctuality
etc. which will give the Comptroller and Auditor General a correct appreciation of
the state and efficiency of work in the different departments of that office. The
Principal Director would, therefore, also look into following points: -
(i) System of fixing targets of work and achievements there against to

see whether the targets have been subdivided into groups and machinery
devised to monitor their progress regularly;
(ii) Involvement of Group Officers and other senior Officers in the

planning and execution of work;
(iii) Deployment of manpower to achieve optimum utilisation and

system of estimating the requirement of manpower;
(iv) System of attending to and re-dressal of complaints/grievances of

outsiders as wall as staff;
(v) System of ensuring timely disposal of disciplinary, confirmation and

efficiency bar cases as well as the prompt writing of Confidential Reports;
(vi) Position of Court/ CAT cases;
(vii) System of vetting of inspection reports/Audit notes and the

contribution made at Headquarters to improve its quality/contents;
(viii) System of building up of portfolio files and coordination between

central and local audit;
(ix) Comparative picture of arrears/complaint cases etc, in the office.
(x) Review of I.T.A to see how far it has helped in improving general
efficiency of the offices; and
(xi) Coordination with sister offices at all levels including cooperation

and teamwork between different offices situated at the same station.
1.17.12 The Accountant General/ Principal Director of Audit of the office inspected
shall make adequate arrangements for the prompt supply, preferably within a
day, of the registers, vouchers and other records requisitioned by Principal
Director or his party. For coordinating the work in this connection and also for
purpose of collecting and editing the replies of the various sections/branches to
the inspection memos of the Principal Director, the Accountant General/ Principal
Director of Audit may nominate a senior officer in his office, not lower in rank than
a Deputy Accountant General/Deputy Director who will also keep former
informed of the progress in the supply of records to Principal Director and
difficulties, if any, experienced in complying with requisitions.
1.17.13 During the course of inspection, memos will be issued by or under the
orders of the Principal Director, to the office inspected, calling for information,
clarification or details, or asking for verification of facts stated or for initiating
action to remedy defects etc. Replies to all these memos should generally have
the prior approval of the Accountant General/ Principal Director of Audit and
should be given with reasonable promptness. Based on these replies, the
Principal Director should arrive at his findings or tentative conclusions, and
discuss the more important matters and serious irregularities with the Accountant
General/ Principal Director of Audit as soon as possible.
1.17.14 The Principal Director may, in advance of his report, make special
reference to the Comptroller and Auditor General on any important point of

special or general interest, which may arise in the course of inspection and on
which a decision may be necessary in advance of the orders to be passed on the

formal report. The draft of such a reference should be shown to the Accountant
General/ Principal Director of Audit concerned and should contain an agreed
statement of facts as well as comments thereon.
1.17.15 The report of the Principal Director should generally aim at pinpointing
areas of the weaknesses in the office inspected and action taken or to be taken
to remedy the situation. The report may also include matters of general interest
which may require consideration at and issue of orders from the headquarters
and reference to any new or improved procedure followed in the office inspected,
which may with advantage be considered for adoption in other offices.
1.17.16.1 In case there is disagreement of any point between the Principal

Director and Accountant General/ Principal Director of Audit, the respective
points of view, along with the facts of the case, should be included in the report
for examination in the headquarters and issue of instructions.
1.17.16.2 The draft report should be discussed by the Principal Director with
the Accountant General/Principal Director of Audit before it is finalised. The
A.D.A.I. in charge of Inspection may at his discretion, visit the office inspected,
review the results of inspection and discuss with the Accountant General/
Principal Director of Audit the report in general and points of disagreement
between the Principal Director and Accountant General/Principal Director of Audit
in particular.
1.17.17 The report should be prepared in three parts, Part I- Introductory
containing general information, Part II-major observations and Part III-Minor

observations to be pursued by the Accountant General/Principal Director of Audit
through the Internal Audit/ Coordinating Section of his office. It is personal
responsibility of the Accountant General/Principal Director of Audit to satisfy
himself, by periodical review, that remedial measures have been initiated and
action has been taken in all cases.
1.17.18 Five copies of report should be prepared by the Principal Director of
Inspection, one copy for submission to the Comptroller and Auditor General, two
for being sent to the Accountant General/Principal Director of Audit concerned,

one for the Principal Director of Inspection for his record and one for further use
or further action by the Principal Director of the Inspection. Extracts of only such
paragraphs on which further examination/scrutiny is necessary should be sent to
the concerned section at the headquarters, indicating the specific issue involved.
In case of branch and sub-offices inspected extracts from the report pertaining to
these offices should be sent to the heads of these offices also. The deficiencies
or other points which form the basis for the conclusions drawn in the report may
be detailed in the annexure to the Report which should also mention briefly
points which will require verification during the next inspection and points on
which further action has been left to be taken by the Accountant
General/Principal Director of Audit.
1.17.19 On receipt of the copies of the Inspection Report, the Accountant
General/Principal Director of Audit should immediately initiate action to examine

observations made in the report, direct suitable remedial measures being taken
and take such further action as he may consider necessary to rectify or improve
the situation pointed out therein. A quarterly report on the progress of the
remedial action etc., taken should be sent to the headquarters. If any difficulties
arise in implementing any part of the Report, instructions of Headquarters should
be sought either by a special reference or through the quarterly report. The
Accountant General/Principal Director of Audit should periodically arrange for a
review of the remedial steps taken on the earlier and current inspection reports to
insure that they are fully implemented. The defects noticed by the Principal
Director in other offices, to which attention is drawn through circulars issued from
the headquarters should also be carefully examined by the Accountant
General/Principal Director of Audit to see that defect do not exist in his office.
1.18 Accounting and Audit of Expenditure of the I.A.A.D.
1.18.1 The revised arrangements in the force from October 1976 for the drawals
of funds for expenditure and the accounting processes thereof in respect of
Indian audit and Accounts Department, as well as procedure prescribed for the
audit of such expenditure, are laid down in a separate manual viz. Manual of the
Pay and Accounts Office (I.A.A.D) .
1.19 Transfer of Charge
1.19.1 When an Accountant General/Principal Director of Audit is relieved either

permanently or temporarily, of the charge of his office; he will draw up and give
for the information of his successor a memorandum setting out briefly the results
of his special knowledge and experience of the office. The Accountant General of
an A&E office should prepare the memorandum in five parts dealing with :-
(i) matter relating to IA&AS officers
(ii) matters relating to Group B officers
(iii) establishment matters of a confidential nature
(iv) establishment matters not of a confidential nature
(v) other matters
One copy of each of these parts should be sent by the relieving officer, by
name to the following officers in the Headquarters office:
Part (i) Assistant Comptroller and Auditor General (P)
Part (ii) Director (P)
Part (iii) Assistant Comptroller and Auditor General (N)
Part (iv) Assistant Comptroller and Auditor General (N)
Part (v) Director (Accounts)
The Accountant General (Audit)/Principal Director of Audit (other than of

Railways and Commercial) should prepare the memorandum in ten parts dealing
with:
(i) matters relating to IA&AS officers.
(ii) matters relating to Group B officers.
(iii) establishment matters of a confidential nature.

(iv) establishment matters not of a confidential nature.
(v) matters relating to central and local audit of non-commercial

autonomous bodies etc.
(vi) matters relating to state commercial audit.
(vii) matters relating to revenue audit.
(viii) matters relating to audit reports.
(ix) matters relating to O&M and Training, and
(x) matters relating to important outstanding paras of the reports of the

Principal Director of Inspection.
One copy of each of these parts should be sent by the relieving officer to
the following officers by name in the headquarters office: -
Part (i) Assistant Comptroller and Auditor General (P).
Part (ii) Director (P)
Part (iii) & (iv) Assistant Comptroller and Auditor General (N).
Part (v) Principal Director (Audit)
Part (vi) Director (Commercial)
Part (vii) Director (Receipt Audit)
Part (viii) Director (Report Central)/ Director (Report State)
Part (ix) Director (O&M)/ Director (Training)
Part (x) Principal Director (Inspection)
The Principal Directors of Audit (Railways)/ and Principal Directors of

Commercial Audit Ex-officio Members Audit Board should prepare the
memorandum in five parts as in the case of Accountants General (A&E). The
copies of the memorandum should be sent to the concerned officers at the
headquarters office as bellow: -
Parts Principal Director Principal Director Commercial Audit

of Audit (Railways) and Ex-Officio Member Audit Board
Part (i) Assistant Comptroller and Assistant Comptroller and Auditor

Auditor General (P) General (P)
Part (ii) Director/Deputy Director Director Commercial

(Railways)
Part (iii) Director/Deputy Director Director Commercial

(Railways)
Part (iv) Director/Deputy Director Director Commercial

(Railways)
Part (v) Director/Deputy Director Principal Director and Member

(Railways) Secretary, Audit Board
1.19.2 The relieved officer will explain inter alia in what respects the working of
any of the sections of his office is defective or in arrears, indicate the state of
codes and manuals for the up keep of which he is responsible, point out serious
irregularities, if any, relating to the officers rendering accounts to his office,
record a reference to any case where relations between audit and administration
have been unsatisfactory and draw the attention of the relieving officer to all
important pending cases that might require special scrutiny. He will give his
successor a note containing his views regarding his fitness of Accounts /Audit
Officers for continued officiation or confirmation and discuss it with him referring
to the relevant confidential report. The fact that it has been done should be
mentioned in the memorandum.
1.19.3 The relieved officer should also have the register of keys, valuables,
secret document etc, checked by the relieving officer, hand over keys, etc. to
him, get his acknowledgement on the register itself and state the fact in part IV of
the memorandum mentioned in paragraph 1.19.1
1.19.4 The relieving officer should make a preliminary examination of the

memorandum given to him in accordance with paragraph 1.19.1 and within 3
months satisfy himself that he is fully apprised of all that concerns the effective
and efficient administration of his office, and make a special report to the
Comptroller and Auditor General of any defects of points of importance noticed
by him
1.20 General instructions on Administrative and other matters General
1.20.1 An Accountant General/Principal Director of Audit may not-
(1) Without the prior sanction of the Comptroller and Auditor General
reverse any deliberate orders of an important nature passed by an officer
who preceded him in his office;
(2) Issue any important notice to the public through Treasury Officers
or otherwise unless it has been approved by the Comptroller and Auditor
General;
(3) Forward an application to Government or any other authority, for

sanction for expenditure or for relaxation of leave or pension rules, (such
application should be returned for being sent direct to the proper executive
authority). Issues relating to the administration of his office should be
taken up through the Comptroller and Auditor General of India, unless
otherwise directed in any case.
(4) Propose increase in/or re-organisation of, departments, other than

his own except when advice is sought;
(5) On any account join in protesting against any retrenchment or

economy which a competent authority may order;
(6) Suggest Expedients for evasion of the natural operation of a rule

when reporting on claims to pension or allowances of any kind, his duty
being merely to report how a claim is affected by the rules;
(7) Advise upon any question relating to pensionary claims except in

accordance with general or special orders, prescribing the occasions on
which he may give such advice;
(8) Issue orders stopping the payment of establishment or contingent

bills of an office to obtain compliance with orders except in extreme cases
when so required by specific formal direction of the Central or State
Government as the case may be; or
(9) Without the sanction of the Comptroller and Auditor General,

demand the submission to an audit and accounts office of a new accounts
return if the new accounts return is to be made by an officer not under the
control of the Comptroller and Auditor General, the State or Central
authorities concerned should first be consulted and the result of such
consultation made known to the Comptroller and Auditor General.
1.21 Inspection of different groups /sections of the office by the

Accountant General /Principal Director of Audit and Group Officers
1.21.1 In order to tone up the working of different functional groups/sections of

the office and to have a personal appreciation of their working arrears of work in
the section, the quality of work being done, the bottlenecks and the problem
areas and to give necessary directions and guidance, the Accountant General/
Principal Director of Audit should inspect a couple of sections of one of the
functional groups in a month. For the same purpose, the group supervisory
officers should also inspect 2 to 3 sections under their charge every month.
These inspection should be arranged in such a manner that each section within a
group in inspected by the Accountant General /Principal Director of Audit once or
twice a year. These inspections need not to be conducted in great details but
should cover aspects like guidance and controls exercised by the Branch Officer
and the section-in-charge, quality of work performed, arrears record of
management, accommodation arrangements and cleanliness, and maintenance
(including completeness and the quality) of some of the prescribed
records/registers. The findings of these inspection are to be recorded by the
Accountant General /Principal Director of Audit and Group Officers along with
directions given. There should also be adequate follow up action on these
inspection reports to make these inspections effective in toning up of the quality
of work, clearance of arrears and remedying deficiencies. Deficiencies in the

system brought to notice in this inspection should be got studied further with a
view to bringing about improvement. For omissions and lapses noticed,
responsibility will have to be fixed.
1.22 Quarterly demi-official letters to the Comptroller and Auditor General

from the Accountants General /Principal Directors of Audit
1.22.1 The Accountants General /Principal Director of Audit should send

quarterly a comprehensive personal and confidential letter to the Comptroller and
Auditor General mentioning the major and the important events and
developments and policies of Government, and giving his personal appreciation
of the state of work and arrears in the different wings of the office. These letters
should not normally be more than 3 pages and should eschew Statistical and
other details of annexure unless absolutely necessary. It should contain only
significant factual information necessary to have a proper appreciation of the
state of work in the different wings and the measures the Accountant General
/Principal Director of Audit is taking to improve matters. Non-receipt of any
comments or directions from the headquarters should not be taken to mean
acquiesance in any line of action indicated in the letter and the matters which
require directions or approval from the headquarter should be specifically
referred to the headquarters in normal way. Matters that are to be mentioned in
these letters are indicate in a circular letters issued by the headquarters office
from time to time, but the Accountants General /Principal Directors of Audit are
free to include any other matter which is considered significant enough to be
brought to the notice of the Comptroller and Auditor General. This arrangement
doesnt also preclude the Accountants General /Principal Directors of Audit from
writing to the Comptroller and Auditor General on any significant matter about
which they wish to apprise him independent of the quarterly letters.
1.22.1.1 The offices of the Accountants General /Principal Directors of Audit

are divided into three groups and separate due dates are prescribed for each of
these groups as indicated in Annexure II.
1.22.1.2 Copies of these letters to the Comptroller and Auditor General are
to be endorsed by the Accountants General /Principal Director of Audit to the
Deputy Comptroller and Auditor General and to all the Additional Deputy
Comptroller and Auditors General.
Note: - Quarterly D.Os are not meant to be an item of Calendar of

Returns. If there are no important developments or significant points to be
brought to the notice of the Comptroller and Auditor General during the quarter,
no letter need be sent.
1.23 Reports on failures of Audit
1.23.1 The Accountants General /Principal Directors of Audit should send to the
Office of the Comptroller and Auditor General a separate report of every serious
case of failure of audit as soon as it comes to light (including those pointed out by
the Principal Director of Inspection, if any) irrespective of any report which may
be required for other purposes. The report should explain the manner in which
the failure occurred, and mention the names of the persons responsible and the
disciplinary action taken or recommended.
1.24 Special responsibility for cash
1.24.1 Although the group officer in charge of Administration is directly

concerned, the Head of the office is specially responsible for seeing that there is
adequate control over the section of his office which handles cash. The fact that
the Cashier (or any subordinate who handles cash) has given security or
executed a bond does not reduce the special responsibility of the Head of the
office for ensuring that an effective system of control over the custody,
disbursement and accounting of cash exists and functions. There should be
continuous review of the arrangements for the expeditious disbursement of
money, for the custody thereof, and for the prompt and correct disposal of
undisbursed balances and of sums otherwise payable into the bank. There
should be adequate reconciliation of cash with the accounts. In order to better
exercise better control over cash, there should be an concurrent check of all
entries in cash book by a selected Assistant Audit Officer /Section Officer, other
than the one in charge of the drawal of the bills, a daily verification of the closing
cash balance by the Officer in charge of cash, a half yearly test check of the cash
accounts by the Internal Test Audit Party/Co-ordination Section and monthly
surprise check of the cash balances by one of the Deputies. The Head of the
office should at regular intervals satisfy himself that the system of supervision, as
prescribed in authorized codes or special orders, is observed properly and
should remedy speedily the defects noticed, if any.
1.24.2 Where the system of cheque payment by the audit and accounts offices in
vogue, the gazetted officer entrusted with the duty of signing the cheques is
required at the close of each day, to check in person the Register to Cheques
Drawn with the Cheques on hand to see that no more cheque forms have been
removed than are accounted for by proper entries in the Register of Cheques
Drawn. The Accountant General/Principal Director of Audit is responsible for
seeing that this stocktaking of cheque forms is on no account postponed or
neglected.
Note: - The actual cash to which the Cashier can have access without the
help of the Officer in change should as far as possible not exceed the amount of
security furnished by him . The money in excess of this security should be kept in
a safe under double lock.
1.25 List of Holidays
1.25.1 Each Head of office should, subject to the instructions issued by the
Government of India and Comptroller and Auditor General of India from time to
time, determine and publish a list of closed (other than Saturdays and Sundays
of each months) as well as Restricted holidays to be observed in his office and in
the offices subordinate to him. The closed holidays to be observed should consist
of 13 compulsory holidays (namely, Republic Day, Independence Day, Mahatma
Gandhis Birthday, Idul Zuha, Muharram, Good Friday, Buddha Poornima, Idul
fitar, Gurunanaks birthday, Christmas Day, Mahaveer Jayanti, Dusshera (Vijay
Dashmi) and Diwali. The remaining three holidays may be chosen by the Central
Government Employees Welfare Co-ordination Committees, wherever, they
exist, or by the Head of the office at other places taking into account the local
importance of occasions from the list of twelve occasion circulated by the
Department of Personnel and Training, Government of India. The total number of
holidays in any one calendar year should not, exceed sixteen and if any of these
holidays falls on a Sunday/Saturday/any other holiday, it would not be substituted
by another holiday. In addition, each employee may be permitted to avail himself
of any two restricted holidays out of the list of Restricted Holidays.
1.25.2 The closed, and restricted holidays should be finally fixed for a year and
no charge should ordinarily be made therein.
1.25.3 A copy of the list of closed /restricted holidays for the ensuing calendar
year should be sent to the Comptroller and Auditor Generals office (in duplicate)
on or before 22nd December each year as well as to the Department of Personnel
and Training, Government of India.
1.25.4 In addition to the above-mentioned holidays, Heads of offices are

authorized to order the closing of the offices whenever it is announced by the All
India Radio/Doordarshan that the central Government offices all over India will
remain closed. Any Departmental examination conducted by the Comptroller and
Auditor General and scheduled to be held on the date declared a closed
holidays, should not, however, be postponed, but should be conducted according
to the schedule at all centres, unless instructions to the contrary are received
from the Office of the Comptroller and Auditor General.
ANNEXURE I
(Referred to in Paragraph 1.12)
Indian Audit and Accounts Department

Comptroller and Auditor General of India
Name of Office Abbreviated Telegraphic Address
Civil Audit and Accounts Offices
I. Accounts and Entitlement Offices
1. Accountant General (A&E), ACCOUNTS HYDERABAD

Andhra Pradesh, Hyderabad.
2. Accountant General (A&E), ACCOUNTS GUWAHATI

Assam, Guwahati. ACCOUNTS ASSAM SHILLONG
Branch Office at Shillong.
3. Principal Accountant General (A&E)-I, PRIN ACCOUNTS RANCHI

Bihar, Ranchi.
4. Accountant General (A&E)-II, ACCOUNTS PATNA

Bihar, Patna.
5. Accountant General (A&E), ACCOUNTS RAJKOT

Gujarat, Rajkot.
Branch Office at Ahmedabad. GAJA ACCOUNTS AHMEDABAD
6. Accountant General (A&E), HISAB CHANDIGARH

Haryana, Chandigarh.
7. Senior Deputy Accountant General (A&E), HIM ACCOUNTS SHIMLA

Himachal Pradesh, Shimla.
8. Deputy Accountant General (A&E), KASH ACCOUNTS SRINAGAR

Jammu & Kashmir, Srinagar.
Branch Office at Jammu. ACCOUNTS JAMMU
9. Accountant General (A&E), ACCOUNTS BANGALORE

Karnataka, Bangalore.
10. Accountant General (A&E), ACCOUNTS THIRUVANATHAPURAM

Kerala, Trivandrum.
Branch Offices at Trichur, Kottayam, ACCOUNTS THRISSUR
Ernakulam and Kozhikode.
11. Accountant General (A&E)-I, LEKHA GWALIOR

Madhya Pradesh, Gwalior.
Branch Office at Bhopal. LEKHA BHOPAL
12. Accountant General (A&E)-II, HAKDARI GWALIOR

13. Accountant General (A&E)-I, ACCOUNTS BOMBAY

Maharashtra, Bombay.
14. Accountant General (A&E)-II, HISAB NAGPUR

Maharashtra, Nagpur.
15. Deputy Accountant General (A&E), ACCOUNTS IMPHAL

Manipur, Imphal.
16. Accountant General (A&E), ACCOUNTS SHILLONG

Meghalaya, Arunchal Pradesh and Mizoram
Shillong.
17. Deputy Accountant General (A&E), ACCOUNTS KOHIMA

Nagaland, Kohima.
18. Accountant General (A&E), ACCOUNTS ORISSA

Orissa, Bhubaneswar.
Branch Office at Puri. STATE ACCOUNTS PURI
19. Accountant General (A&E), PUNJ ACCOUNTS CHANDIGARH

Punjab, Chandigarh.
20. Accountant General (A&E), ACCOUNTS JAIPUR

Rajasthan, Jaipur.
21. Senior Deputy Accountant General (A&E), ACCOUNTS GANGTOK

Sikkim, Gangtok.
22. Principal Accountant General (A&E), ACCOUNTS CENT MADRAS

Tamil Nadu, Madras.
23. Senior Deputy Accountant General (A&E), ACCOUNTS AGARTALA

Tripura, Agartala.
24. Principal Accountant General (A&E)-I, PRIN ACCOUNT ALLAHABAD

Uttar Pradesh, Allahabad.
25. Accountant General (A&E)-II, MAHA LEKHA TWO ALLAHABAD

Uttar Pradesh, Allahabad
Branch Office at Lucknow.
26. Principal Accountant General (A&E), ACCOUNTS CALCUTTA

West Bengal, Calcutta.
II. Civil Audit Offices
1. Accountant General (Audit)-I, ANDHRA AUDIT

Andhra Pradesh, Hyderabad.
2. Accountant General (Audit)-II, RECAUDIT HYDERABAD

Andhra Pradesh,Hyderbad.
Branch Office at Vijayapuri North (AP).
3. Accountant General (Audit), AG AUDIT SHILLONG

Assam, Meghalaya, Arunachal Pradesh,
Mizorom Shillong.
Branch Office at Guwahati.
4. Accountant General (Audit)-I, PAT AUDIT

Bihar, Patna.
Branch Office at Ranchi.
5. Accountant General (Audit)-II, RAN AUDIT RANCHI

Bihar, Ranchi.
6. Accountant General (Audit)-I, GUJAUDIT AHMEDABAD

Gujarat, Ahmedabad.
Branch Office at Rajkot.
7. Accountant General (Audit)-II, AUDIT RAJKOT

Gujarat, Rajkot.
Branch Office at Ahmedabad.
8. Accountant General (Audit), HAR AUDIT

Haryana, Chandigarh.
9. Accountant General (Audit), HIMAUDIT SHIMLA

Himachal Pradesh, Shimla.
10. Accountant General (Audit), KASH AUDIT SRINAGAR

Jammu & Kashmir, Srinagar.
Branch Office at Jammu.
11. Accountant General (Audit)-I, CARN AUDIT

Karnataka, Bangalore.
Branch Office at Dharwar.
12. Accountant General (Audit)-II, CARN AUDIT-II

Karnataka. Bangalore,
13. Accountant General (Audit)-I KER AUDIT

Kerala, Trivandrum.
Branch Offices at Trichur, Kottayam,
Kozhikode.
14. Accountant General (Audit)-II, KERA AUDIT

Kerala, Trivandurm.
Branch Office at Cochin.
15. Accountant General (Audit)-I, LEKHA PARIKSHA GWALIOR

16. Accountant General (Audit)-II, LEKHA PAREEKSHAN BHOPAL

Madhya Pradesh, Bhopal.
Branch Office at Gwalior.
17. Accountant General (Audit)-I, RAJYA AUDIT

18. Accountant General (Audit)-II, LEKHA PARIKSHA NAGPUR

Maharashtra, Nagpur.
19. Accountant General (Comml. Audit), VANIJYIK PARIKSHA

20. Accountant General (Audit), AUDIT IMPHAL

Manipur, Imphal.
21. Accountant General (Audit), AUDIT KOHIMA

Nagaland, Kohima.
22. Accountant General (Audit)-I, ORISS AUDIT BHUBANESWAR

23. Accountant General (Audit)-II, ORISS AUDIT BHUBANESWAR

Branch Office at Puri and Koraput.
24. Accountant General (Audit), PUNJAUDIT CHANDIGARH

Punjab, Chandigarh.
Branch Office at Nangal.
25. Accountant General (Audit)-I, LEKHA PARIKSHA JAIPUR

Rajastha, Jaipur.
26. Accountant General (Audit)-II, LEKHA PARIKSHA JAIPUR

Rajastha, Jaipur.
27. Accountant General (Audit), AUDIT GANGTOK

Sikkum, Gangtok.
28. Accountant General (Audit)-I, AUDIT ONE MADRAS

Tamil Nadu, Madras.
Branch Office at Pondicherry.
29. Accountant General (Audit)-I, AUDIT TWO MADRAS

Tamil Nadu, Madras.
30. Accountant General (Audit), TRIAUDIT TRIPURA

Tripura, Agartala.
31. Accountant General (Audit)-I, UPAUDITEK ALLAHABAD

Uttar Pradesh, Allahabad.
32. Accountant General (Audit)-II, AUDIT LUCKNOW

Uttar Pradesh, Lucknow.
Branch Office at Allahabad.
33. Accountant General (Audit)-I, ACCTGEL CALCUTTA

34. Accountant General (Audit)-II, AG AUDIT TWO CALCUTTA

35. Principal Director of Audit, ACCOUNT CENT CALCUTTA

Central, Calcutta.
Branch Office at Port Blair.
36. Director General of Audit, ACCOUNTS NEW DELHI

Central Revenues, New Delhi.
37. Accountant General (Audit), ACCOUNTS NEW DELHI

Delhi, New Delhi.
38. Principal Director of Audit, SUP AUDIT NEW DELHI

Economic & Service Ministries, New Delhi.
39. Principal Director of Audit, SUP AUDIT NEW DELHI

Scientific Departments, New Delhi.
Branch Offices at Bombay, Calcutta and
Madras.
40. Principal Director of Audit, KENDRIYANLEP BOMBAY

Central, Bombay.
III. Audit Office in U.K. and U.S.A.
1. Director of Audit, AUDIT CAREHICOMIND LONDON

Indian Accounts, London.
2. Director of Audit, CARE INDEMBASSY WASHINGTON

Indian Accounts, Washington.
IV. Post and Telecommunication Offices
1. Principal Director of Audit, CEN OFF DELHI

(Posts and Telecommunications), New Delhi.
Branch Offices at Calcutta, Madras, Nagpur,
Lucknow, Bombay, Hyderabad, Trivandrum,
Kapurthala, Cuttack, Patna, Jaipur, Bhopal
and Bangalore.
V. Defence Audit Offices
1. Director General of Audit DEF AUDIT NEW DELHI

(Defence Services), New Delhi.
Branch Offices at Meerut, Allahabad, Patna,
Pune, Chandigarh, Jammu and Madras
2. Principal Director of Audit, AF NAVAUDIT

(Air Force and Navy), New Delhi.
Branch Offices at Bombay, Dehradun and
Bangalore.
3. Principal Director of Audit, STATU AUDIT CALCUTTA

(Ordnance Factories), Calcutta.
Branch Offices at Jabalpur, Kanpur, Madras,
Calcutta and Kirkee.
VI. Railway Audit Offices
1. Principal Director of Audit, GIPAUDIT BOMBAY

Central Railway, Bombay.
2. Principal Director of Audit, CARY CALCUTTA

Eastern Railway, Calcutta.
3. Principal Director of Audit, UTTLEPARI NEW DELHI

Northern Railway, New Delhi.
4. Principal Director of Audit, DANER GORAKHPUR

North-Eastern Railway, Gorakhpur.
5. Principal Director of Audit, SEEMA AUDIT GUWAHATI

N.E. Frontier Railway, Guwahati.
6. Principal Director of Audit, RAIL AUDIT SECUNDERABAD

South Central Railway, Secunderabad.
7. Principal Director of Audit, MAS AUDIT MADRAS

Southern Railway, Madras.
8. Principal Director of Audit, CHAUSERY CALCUTTA

South Eastern Railway, Calcutta.
9. Principal Director of Audit, BIBI AUDIT BOMBAY

Western Railway, Bombay.
10. Principal Director of Audit, CAPURYS CALCUTTA

Railway Production Units and Metro Railway,
Calcutta.
Branch Offices at Chittaranjan, Varanasi and
Madras.
VII. Commercial Audit Offices
1. Principal Director of Commercial Audit &Ex- DIRCOMIT, BANGALORE

Officio Member Audit Board, Bangalore.
2. Principal Director of Commercial Audit & DIRCOMIT, BOMBAY

Ex-Officio Member Audit Board-I, Bombay.
3. Principal Director of Commercial Audit & AUDIT BOARD

Ex-Officio Member Audit Board-II, Bombay.
4. Principal Director of Commercial Audit & DIRCOMIT, CALCUTTA

Ex-Officio Member Audit Board-I, Calcutta.
5. Principal Director of Commercial Audit & COLAUDIT

Ex-Officio Member Audit Board-II, Calcutta.
6. Principal Director of Commercial Audit & DIRCOMIT, HYDERABAD

Ex-Officio Member Audit Board, Hyderabad.
7. Principal Director of Commercial Audit & DIRCOMIT, MADRAS

Ex-Officio Member Audit Board, Madras.
8. Principal Director of Commercial Audit & DIRCOMIT, NEW DELHI

Ex-Officio Member Audit Board-I, New Delhi.
9. Principal Director of Commercial Audit & FERAUDIT, NEW DELHI

Ex-Officio Member Audit Board-II, New Delhi.
10. Principal Director of Commercial Audit &

Ex-Officio Member Audit Board-III, New Delhi.
11. Principal Director of Commercial Audit & DIRCOMIT, RANCHI

Ex-Officio Member Audit Board, Ranchi.
12. Principal Director of Audit FOOD AUDIT, NEW DELHI

(Food), New Delhi.
Branch Offices at Madras, Calcutta, Bombay,
Chandigarh and New Delhi (Resident Audit offices
at Lucknow, Bhopal,Trivandrum and Chandigarh).
13. Director, National Academy of Audit and AUDIT, ACADEMY

Accounts, Shimla.
ANNEXURE II
(Referred to in paragraph 1.22.1.1)
GROUP A January July

April October
1. Accountant General (A&E), Haryana.
2. Accountant General (A&E), Punjab.
3. Accountant General (A&E), Rajasthan.
4. Pr. Accountant General (A&E)-I, Uttar Pradesh.
5. Accountant General (A&E)-II, Uttar Pradesh.
6. Sr. Dy. Accountant General (A&E), Himachal Pradesh.
7. Sr. Dy. Accountant General (A&E), Jammu & Kashmir.
8. Accountant General (Audit), Haryana.
9. Accountant General (Audit), Himachal Pradesh.
10. Accountant General (Audit), Jammu & Kashmir.
11 Accountant General (Audit), Punjab.
12. Accountant General (Audit)-I, Rajasthan.
13. Accountant General (Audit)-II, Rajasthan.
14. Accountant General (Audit)-I, U.P.
15. Accountant General (Audit)-II, U.P.
16. Director, National Academy of Audit & Accounts, Shimla.
17. Director General of Audit, Central Revenues, New Delhi.
18. Accountant General (Audit) Delhi, New Delhi.
19. Principal Director of Audit, Economic & Service Ministries, New Delhi.
20. Principal Director of Audit, Scientific Departments, New Delhi.
21. Principal Director of Audit, P&T, New Delhi.
22. Director General of Audit (Defence Services), New Delhi.
23. Principal Director of Audit (Air Force & Navy), New Delhi.
24. Principal Director of Audit (Food), New Delhi.
25. Principal Director of Audit, Indian Accounts, London.
26. Director of Audit, Indian accounts, Washington.
27. Principal Director of Audit (Ordnance Factories), Calcutta.
28. Principal Director of Audit, Northern Railway, New Delhi.
29. Principal Director of Audit, N.E. Railway, Gorakhpur.
30. Principal Director of Audit, S.C. Railway, Secunderabad.
31. Principal Director of Commercial Audit & Ex Officio Member Audit Board, Audit-I,
New Delhi.
32. Principal Director of Commercial Audit & Ex Officio Member Audit Board, Audit-II,
New Delhi.
33. Principal Director of Commercial Audit & Ex Officio Member Audit Board, Audit-III,
New Delhi.
GROUP B February August

May November
1. Accountant General (A&E), Andhra Pradesh.
2. Accountant General (A&E), Karnataka.
3. Accountant General (A&E), Kerala.
4. Accountant General (A&E)-I, Maharashtra.
5. Accountant General (A&E)-II, Maharashtra.
6. Pr. Accountant General (A&E)-I, Madhya Pradesh.
7. Accountant General (A&E)-II, Madhya Pradesh.
8. Pr. Accountant General (A&E), Tamil Nadu.
9. Accountant General (Audit)-I, Andhra Pradesh.
10. Accountant General (Audit)-II, Andhra Pradesh.
11. Accountant General (Audit)-I, Karnataka.
12. Accountant General (Audit)-II, Karnataka.
13. Accountant General (Audit)-I, Kerala.
14. Accountant General (Audit)-II, Kerala.
15. Pr. Accountant General (Audit)-I, Maharashtra.
16. Accountant General (Audit)-II, Maharashtra.
17. Accountant General (Audit)-I, Madhya Pradesh.
18. Accountant General (Audit)-II, Madhya Pradesh.
19. Accountant General (Audit)-I, Tamil Nadu.
20. Accountant General (Audit)-II, Tamil Nadu.
21. Accountant General (Commercial Audit), Maharashtra.
22. Principal Director of Audit, Central, Bombay.

23. Principal Director of Audit, Western Railway, Bombay.
24. Principal Director of Audit, Central Railway, Bombay.
25. Principal Director of Audit, N.E.F. Railways, Guwahati.
26. Principal Director of Audit, Southern Railways, Madras.
27. Principal Director of Commercial Audit & Ex-officio Member Audit Board-I,
Hyderabad.
28. Principal Director of Commercial Audit & Ex-officio Member Audit Board-I, Bombay.
29. Principal Director of Commercial Audit & Ex-officio Member Audit Board-II, Bombay.
30. Principal Director of Commercial Audit & Ex-officio Member Audit Board, Madras.
GROUP C March September

June December
1. Accountant General (A&E), Assam.
2. Accountant General (A&E), Meghalaya, Mizoram & Arunachal Pradesh.
3. Pr. Accountant General (A&E)-I, Bihar.
4. Accountant General (A&E)-II, Bihar.
5. Accountant General (A&E), Gujarat.
6. Accountant General (A&E), Orissa.
7. Pr. Accountant General (A&E), West Bengal.
8. Sr. D.A.G.(A&E), Sikkim.
9. Sr. D.A.G.(A&E), Tripura.
10. D.A.G. (A&E),Manipur.
11. D.A.G. (A&E), Nagaland.
12. Accountant General (Audit), Assam, Meghalaya, A.P.& Mizoram.
13. Accountant General (AU)-I, Bihar.
14. Accountant General (AU)-II, Bihar.
15. Principal Director of Audit, Central, Calcutta.
16. Accountant General (AU)-I, Gujarat.

17. Accountant General (AU)-II, Gujarat.
18. Accountant General (AU), Manipur.
19. Accountant General (AU), Nagaland.
20. Accountant General (AU)-I, Orissa.
21. Accountant General (AU)-II, Orissa.
22. Accountant General (AU), Sikkim.
23. Accountant General (AU), Tripura.
24. Accountant General (AU)-I, West Bengal.
25. Accountant General (AU)-II, West Bengal.
26. Principal Director of Audit, Eastern Railway, Calcutta.
27. Principal Director of Audit, S.E. Railway, Calcutta.
28. Principal Director of Audit, R.P. Unit & Metro Railway, Calcutta.
29. Principal Director of Commercial Audit & Ex-officio Member Audit Board, Bangalore.
30. Principal Director of Commercial Audit & Ex-officio Member Audit Board, Ranchi.
31. Principal Director of Commercial Audit & Ex-officio Member Audit Board, I, Calcutta.
32. Principal Director of Commercial Audit & Ex-officio Member Audit Board, II,
Calcutta.
CHAPTER II
OFFICE PROCEDURE
2. OFFICE MANUALS
2.1 A Manual of Office Procedure is prepared by the Head of each field office
in the Department to regulate the internal administration and working of the
office. All orders determining and affecting the day-to-day work of the office and
general matters of information useful for the staff in their daily work should be
incorporated in it. Copies of the Manual should be made available to each
section of the office.
2.2 Other Local Manuals laying down the procedure to be followed in different
sections in the discharge of duties assigned to them and containing instructions
issued by the Comptroller and Auditor General and the Head of each office, as
are not to be incorporated in any other Code and Manual, as well as important
and useful orders of local character issued by the Government of India, the State
Governments or other authorities, the compliance which is necessary from
accounting and audit points of view, may be prepared and maintained for each
section or group of sections, in handy and up to date form by each office.
2.3 All material relating to percentages of audit is incorporated in the

Memorandum of Secret Instructions regarding Extent of Audit. Subsidiary
instructions regarding extent of audit issued by each head of office or those
issued by the Comptroller and Auditor General which are not of general
application or those applicable exclusively to a particular office, should be
incorporated in local Secret Memoranda of Subsidiary Instructions. The Secret
Memoranda and the Forms and Registers forming part thereof should be kept in
the personal custody of an official not lower than a Section Officer/Supervisor.
2.3.1 The information contained in these publications shall not be used by any
person for purpose other than those connected with his official duties.
2.4 Office orders concerning matters eventually to be incorporated in the

Office Manuals should be issued, altered, amended or deleted only by the
authority of the Head of the office. All Offices Manuals should be kept up to date
by issue of corrections slips as and when necessary.
2.5 All manuals, Codes and other procedural literature relating to Indian Audit
and Accounts Department shall be printed or cyclostyled, as the case may be,
and published both in Hindi and English in diglot form. The proposals regarding
translation into Hindi should be got approved by Hindi Anubhag of the
headquarters office which will also make necessary arrangements for the
translation.
2.6 Audit Bulletin
A quarterly Audit Bulletin incorporating information on matters of

common interest, important decisions and technical matters and administrative
orders issued by the Government of India, State Government and the
Comptroller and Auditor General, important decisions of the Supreme Court on
matters of interest to Audit, important and the interesting cases noticed during
audit, extra curricular activities like recreation clubs, sports and welfare activities
and other Miscellaneous articles and personalia relating to the quarters ending
march, June, September and December of each year issued from the Office of
the Comptroller and Auditor General during June, September, December and
March receptively. Necessary material to be included in the bulletin duly
approved by the Head of the office along with the copies of relevant circulars and
notifications should be sent by each field office and the different wings in the
headquarters office by the 10th of April, July, October and January, receptively.
The contents of the Bulletins are also summaries to serve as a guide to locate
the original orders and should not be quoted or used as authority for any
purpose.
2.7 Copy Right
2.7.1 In order to secure copy right protection for all publication of the
Department, the symbol. ..C.. and below the authority, Comptroller and Auditor
General of India (or the designation of the head of the office, as the case may be)
should be printed with the year of the publication at the back of the all
publications of the I.A.& A.D. (priced or unpriced) . This will signify that
permission is necessary for copying or reproducing the content of these
publications.
2.7.1.1 The publications which are intended for the exclusive use of the officers
and the staff of the Indian Audit and the Account Department should have the
word, For use of I.A.& A.D. only super scribed on the title and the inner covers
of the each such publication. The contents of these publications should not be
made public by any one in any shape or form.
2.7.1.2 The Heads of the Offices should promptly report for necessary action,
infringements of copyright, to the Comptroller and Auditor Generals Office as

when they come to notice.
2.8 Supply of codes, Manuals to the officers and staff of the office
2.8.1 Every Gazetted Officer, Section Officer, Supervisor, Divisional Accountant

and Section Officers, Grade Examination passed Senior Auditors/Senior
Accountant, Auditor/Accountant should be supplied with a copy of general books
of reference, and the correction slips thereto, issued from time to time. The
Government Servants concerned will themselves be personally responsible for
the proper maintenance of these books. Books so supplied will be treated as
personal copies and may be taken with him by a Government servant on his
transfer to another office. The book marked Secret or For use of I.A& A.D only
should, however, be supplied only to personnel working in the Office of the Indian
Audit & Accounts Department. The books which are not priced publications
should be got back when a copy of revised edition is supplied or when the
concerned Government servant quits service or is transferred to another office
/Department/ Government.
2.8.2 The Divisional Accounts Officers /Divisional Accountants and Officers on

deputation or on foreign service may, however, be supplied with a copy of
Manual of standing Orders (Audit/A&E) out of the stock available with the
Accountant General concerned to keep them posted with the changes in Audit
procedures. They should, however, be informed that the provisions of the Manual
should not be quoted by them in their day to day work in the divisions or the
offices concerned and they will have to return the manual when they retire or
otherwise demit the post.
Note: - The provisions in this paragraph will not be applicable to the

Divisional Accounts Officers/Divisional Accountants in the States in which the
cadre of Divisional Accounts Officers/Divisional Accountants is not under the
administrative control of the Accountant General.
2.9 Senior Auditors /Senior Accountants and Auditors/Accountant may also be

supplied with such codes and manuals, which they have to use frequently in the
performance of their work, from the section library. For this purpose the sectional
libraries should be supplied with sufficient copies of reference books. They are
not to be treated as personal copies and should be handed over to the sectional
library, or their successor, on transfer from the section.
2.10 Only one copy of the Secret Memorandum Regarding the Extent of Audit
issued by the Comptroller and Auditor General should be supplied to each
Gazetted officer, Section officer and Supervisor. These Memoranda should not
be treated as personal copies, and are intended for use in office only. The Head
of Office should ensure that these books are duly handed over to the successor
and his acknowledgement obtained or to the library under proper
acknowledgement in cases where the persons to whom these are supplied
proceed on the leave or are transferred to another office or section or retire from
service or otherwise demit service.
2.11 The unpriced books marked For use of I.A& A.D. only should not be
supplied to the members of the Clerical staff except those who are candidates for
Departmental Examinations or as books of reference for discharge of the duties
entrusted to them and should be taken back to stock or sectional library as soon
as each Examination is over or in the event of transfer from one section to
another.
2.12 With a view to facilitating their preparation for the departmental

confirmatory test/S.O. Grade Examination, to keep them posted with the latest
rules, orders etc. and also to increase their efficiency, member of the staff may
be supplied with such priced publications of the Indian Audit and Accounts
Department, Central and State Government, as are of general use in the office,
together with sets of corrections thereto, at 50% of the cost price, 25% being met
out of the office contingency and the remaining 25% being covered by the
discount allowed by the publishing departments. In cases where the publishing
departments are not prepared to supply the copies at 25% discount, whole of the
balance of 50% of the cost price should be met out of the contingent grant of the
office.
Note: - The supply of books at concessional rates should be made to a

person only once.
2.13 Supply of codes and Manual to outside offices
2.13.1 One copy each of all publications of important nature including cyclostyled
ones, other than those marked Secret Confidential and For use of I.A&A.D
only are required under the Delivery of Books and Newspapers (Public
Libraries) Act, 1954 to be sent to the national Library at Calcutta, the Connemara
Public Library, Egmore, Madras and the Central Library, Town Hall, Bombay, at
the cost of the publisher, within thirty days from the date of publications.
2.13.1.1 A monthly statement of publications even though nil and ten

copies of each publication other than those marked Secret, Confidential and
For use of I.A&A.D are also required to be sent to the Parliament Library.
2.13.2 The publications marked For use of I.A&A.D or Secret should not be
supplied to outside offices, etc. unless authorised by the Comptroller and Auditor
General in specific cases. The supply or distribution of priced publications should
also not be undertaken, unless authorised otherwise by the Comptroller and
Auditor General in specific cases, because the Publications Branches of the
Government concerned directly supply these.
2.14 Supply of copies of manual to the Comptroller and Auditor General
2.14.1 One copy each of latest editions as and when published, of the following
publications should be sent to the Comptroller and Auditor General for his office
library:
(i) Manuals referred to in paragraph 2.1 and 2.2 above and
(ii) All Financial Rules and Orders issued by the

Ministries/Departments of the State Governments, in the form of codes,
manuals or standing regulations.
2.14.2 Separate stock registers for the Codes and Manuals marked Secret and
For use of I.A&A.D only (whether received from the Comptroller and Auditor
General or from the Press direct) should be maintained by each office: and each
copy of the Secret Memoranda of Instructions regarding Extent of Audit should
be stamped with the serial number allocated to it in the stock register over the
dated initials of the issuing officer.
2.14.2.1 A periodical Stock- taking (quarterly, in the case of Secret

Memoranda) of all those books whether issued to, and in possession of the
Gazetted officers, Section and staff, or in stock, should be done by a Section
Officer or a Gazetted Officer nominated for the purpose and the balance actually
in stock agreed with the book balance. Discrepancies between the ground
balance and book balance should be investigated and set right.
2.14.3 Loss of Secret Memoranda ,Manual of standing Orders (Audit/Accounts

and Entitlement) or other Confidential or Secret Publications is a serious matter,
which should be specially investigated and its loss as well as its transfer from
one office to another promptly reported to the comptroller and Auditor Generals
Office. Copies of these books can be written off under the orders of Principal
directors of Audit/Accountants General but only after examining the
circumstances in which the loss occurred and talking action against the person at
fault, where necessary.
2.14.3.1 Each case of loss of other books supplied under Para 2.8 should be
dealt with on merits and action taken to regularise the loss by write off from stock
or otherwise.
2.14.3.2 For the loss of local manuals, such action may be taken by the
concerned Head of Office, as he may deem fit.
2.15 Office Library
2.15.1 The following are the general instructions for the care of the office library:-
(i) The library should be small but efficient, up to date and serviceable
for the purpose for which the office exists.
(ii) No book should be issued from the library without formal requisition
from a person not below the rank of Section officer/Supervisor in charge of
a section who will be held personally responsible for its return in good
condition.
(iii) Books supplied to the section should be returned promptly;

retention for a period of exceeding two months requires the written
sanction of the Branch Officer in charge of the section.
(iv) In the first week of the each month, a reminder should be sent to
each section showing the names of the books supplied more than one
month before but not returned.
(v) A verification of the books in stock in the library should be carried

out annually by a Section Officer selected for the purpose. The Officer in
charge should visit the library at intervals and see that the books are
properly arranged and cared for.
(vi) A library catalogue should be maintained.
2.15.2 Every officer upon receiving charge of a post to which the care of the
office library is attached, must satisfy himself as to the state of the library. Unless
he reports specifically to the contrary, it will be assumed that he took charge of
library in good order. This applies to a relieving librarian as well.
2.16 Suggestion Award Scheme
2.16.1 The suggestions scheme is intended to stimulate original thinking among

officers and members of staff of the department and to receive suggestions for
improving the efficiency and productivity in our working. Suggestions made by
the members of the staff, including officers, for improvement in audit, accounting
and house keeping which contribute to the economy, efficiency or increased
effectiveness of operations are eligible for cash awards or merit
certificates/letters of commendations.
2.16.2 Suggestions having local applications as well as those having wider

applications and needing orders from the Comptroller and Auditor General
should be examined carefully once in the three months by a Screening
Committee consisting of the Accountants General/Principal Directors of the Audit
and two group officers, one of whom should be the officer concerned with the
subject matter of the suggestions. The staff member making a suggestion, which
is eventually accepted by the Screening Committee/Comptroller and Auditor
General will be given the cash award or merit certificates/letters of
commendations as the case may he.
2.16.3 Where the improvements resulting from the suggestion are capable of
being assessed in precise monetary terms, the amount of the award may
normally not exceed more than 5% of the saving or Rs. 1000/- whichever is less.
In cases where saving cannot be evaluated in precise monetary terms, the
quantum of award may be decided by the committee depending of the
importance of the matter subject to overall ceiling of Rs. 1000/- in each case.
Heads of the office have been delegated powers to sanctions cash awards up to
Rs. 500/-. Merit certificates/letters of commendation may be awarded for the
suggestions considered useful and good for adoption where the grant of cash
award is not justified.
2.16.4 Suggestions having wider applications and those having local applications
accepted by the Screening Committee in which the grant of cash awards is in
excess of the power delegated to Heads of offices should be remitted to the

Head Quarters office for final decision.
2.16.5 The names of the members of staff, their suggestions, improvements

resulting therefore and the quantum of award sanctioned should be included in
material sent to the Comptroller and Auditor General quarterly for publication in
the Audit Bulletin.
2.17 Correspondence
2.17.1 Promptness in the delivery of inward dak so as to reach the dealing

person latest by the day after its receipt in the office should be ensured. The
Branch Officers should peruse the dak of the sections under their charge and
wherever possible and necessary, give guidance and indication for suitable
disposal on the receipts before passing on the inward dak to the sections
concerned.
2.17.2 All references from the office of the Comptroller and Auditor General
should be disposed of within a week or ten days, and cases received from the
Government of India, Ministry of Finance within a fortnight, of their receipt. The
Heads of the Offices should ensure that this time limit is strictly observed in the
disposal of U.O. references from the Comptroller and Auditor Generals Office
and any failure in this regard should be viewed seriously. Acknowledgements to
the communications issued by the Comptroller and Auditor General where asked
for, should be issued within seven days of receipt of the letter, circular etc.
2.17.3 For expeditious disposal, it should be so arranged that ordinarily no case

passes through more than two levels before final orders are passed. It is
necessary that horizontal or vertical references to other offices and sections or
submission of such cases, as can be disposed of by subordinate officers, at their
own level under the power and responsibilities vested in them, to higher officer,
are also avoided. Therefore, needless or responsibility-shrinking references
should not only be refused but also returned with suitable admonition.
Issues
2.17.4 (a) Communications of the following nature should not be issued

except with the previous approval of the Accountant General/Principal Director of
Audit, or any of his Senior Deputies: -
1. Implying dissatisfaction or censure, and
2. To Governments, State or Union,
(i) having a bearing on important questions of Audit and

Accounting;
(ii) Challenging decisions or orders;
(iii) questioning the validity of any sanctions otherwise than for

merely technical defects; and
(iv) containing proposals for writing off or waiving of recovery of

overpayments.
2.17.4.1 Such communications should ordinarily be signed either by the

Principle Director of Audit/Accountant General himself or by his Senior Deputies.
In the alternative, the letter should indicate that it is being issued under the
direction of Accountant General/Principal Director of Audit.
2.17.4.2 Letter to the Comptroller and Auditor General, other than on routine
matters, should ordinarily be issued over the signature of the Accountant
General/Principal Director of Audit or with his full knowledge and concurrence
and in the latter case, this fact should invariably be indicated on the letter itself,
(see also clause (b) below).
NOTE: In cases where under the Constitution or any other

enactment, the Comptroller and Auditor General is required to certify any figures
based on the figures furnished by the Accountant General etc, the latter should
personally sign the statements and certify their correctness.
(b) In the absence of Accountant General/Principal Director of Audit

from headquarters, the senior most Deputy, Deputies for him in all the matters
relating to correspondence subject to such internal arrangements as may exist

between Accountant General/Principal Director of Audit and his Deputies for
keeping the former informed of the substance of the correspondence so issued.
Letters addressed to the Comptroller and Audit General during the absence of
Accountant General/Principal Director of Audit from Headquarters should be
signed as For Accountant General/Principal Director of Audit. Such letters
should clearly indicated the fact of the Accountant General/Principal Director of
Audit being on tour or absent otherwise, and also that the case will be shown to
him on his return to headquarters.
(c) Other letters relating to the sections and subjects under the direct
supervision of a Branch Officer are ordinarily issued over his signature and
designation though they are stamped as emanating from Accountant
General/Principal Director of Audit.
(d) Printed routing letters and documents on which no objection is

raised may be sent out by Section in charge on the behalf of the Branch Officer
in charge of the sections. The inclusion in these letters of additional matters,
which do not bring any major question, should not by itself, be regarded as
disabling the Section in charge from signing such letters and documents.
2.18 Correspondence with private and Nonofficial Persons/Bodies
2.18.1 Letter forms should invariably be used in addressing private or non-official

persons or bodies (including applications). They should never be addressed in
third person.
2.19 Correspondence with foreign countries, etc.
2.19.1 Subject to such exceptions as may be authorised in this behalf,

communications with the Governments of foreign countries and international
organisations should generally be made through the channel of Government of
India in the Ministry of External Affairs and the Indian Diplomatic post in the
country concerned. Detailed instructions on the subject are contained in Para
139 and appendix VI of the Central Secretariat Manual of Office Procedure.
2.20 Security instructions
2.20.1 Instructions regarding grading, treatment, custody and dispatch of Top

secret, Secret and Confidential documents contained in Departmental Security
Instructions etc. issued by the Government of India, Ministry of Home Affairs,
should be strictly observed. Security classifications should be adhered to in the
case of acknowledgements also.
2.21 Cypher Code
2.21.1 The Finance Ministry Cypher Code must remain in the personal custody of
the Accountant General/ Principal Director of Audit, who should himself compose
and write all the messages sent in it. The Cypher Code of the Reserve Bank of
India is also confidential and should be kept locked up in the custody of a senior
officer who should himself codify/decodify the telegraphic messages
sent/received in the office. This Cypher Code should be used in sending
telegraphic authorisations in cases of extreme urgency, such as orders of
payments during the last few days of the financial year.
2.22 Anonymous and Pseudonymous Complaints
2.22.1 No action should be taken on the basis of anonymous or pseudonymous

complaints against Government Servant.
2.23 Circular Letters
2.23.1 The Comptroller and Auditor General issues all instructions of a

permanent character in the form of amendments of the relevant Codes and
Manuals, while those of transitory interest and/or requiring immediate and
specific action for the final disposal are issued in the form of circular letters. A
similar procedure should be adopted in the Audit and Accounts Offices
2.24 Telegrams
2.24.1 A telegram should be issued only on the occasion of utmost urgency. The
general Principals laid down by the Government of India for the sending of State
telegrams and for classifying them as Express or Ordinary should be followed.
2.24.1.1 Post copies should follow telegrams, other than cypher and code
telegrams, wherever considered necessary.
2.25 Abbreviated telegraphic Address
2.25.1 All Accountants General/Principal Directors of Audit are required to keep

the Comptroller and Auditor General informed of their current registered
abbreviated telegraphic addresses, both foreign and inland.
2.26 Transmission of urgent messages through telex/fax
2.26.1 Telex machines have been installed in most of the offices of Indian Audit
and Accounts department for speedier transmission of urgent messages and for
effecting reduction of telegram charges. Exchange of all telegraphic/urgent
messages and as far as possible telegraphic messages between the offices of
the Indian Audit and Accounts department at telex-linked stations should be done
through telex.
2.26.1.1 The Heads of the Offices, equipped with telex machines, may also
permit the transmission of urgent official messages without payment of any
charges, from (i) officers on deputation outside the Department, (ii) other officers
of the Central Government and (iii) officials serving in the offices linked by telex,
where the messages relate mainly to the business of Indian Audit and Accounts
Department or involve larger interests of Government of India.
2.26.2 A fax machine has been installed in the headquarter offices to enable the
offices to transmit the most urgent and important messages which can be sent
through telex/speed post within or outside the India. The messages can be sent
only with the approval of the Head of the Department. A record of the messages
sent should be kept and produced to the Principal Director of Inspection during
the inspection of the office for examination.
On receipt of a fax message a photostat copy of the message should be

taken immediately for record, as the original impression is lost in course of time.
Fax number of the headquarter office is as under: -
For sending message from stations/ offices within Delhi 3315446

For sending message from stations/ offices outside Delhi 011-3315446
For sending message from stations/ offices out side India 91-11-3315446
Fax Machines are also being installed in the following field offices: -
1. A.G. (Audit)-I A.P., Hyderabad.
2. A.G. (Audit) Assam, Meghalaya, Mizoram and Arunachal Pradesh, Shillong.
3. Pr. D.A. scientific Deptt, New Delhi.
4. A.G. (Audit) Karnataka, Bangalore.
5. A.G. (A&E)-I, Maharastra, Bombay.
6. A.G. (Audit) Manipur, Imphal.
7. A.G. (Audit) Nagaland, Kohima.
8. A.G. (A&E) T.N., Madras.
9. Pr. A.G. (A&E) West Bengal, Calcutta.
2.27 Correspondence regarding interpretation and amendment of rules
2.27.1 When Accountant General / Principal Director of Audit notices, in the

course of his audit duties, a rule in an authorised code, which in his opinion is
defective and requires either an authoritative interpretation or a modification: -
(i) He will in cases where the rule admits naturally of a definite audit
decision being given, give the audit decision according to the terms of the
rule and then refer, for the modification of the rule, which he considers
essential.
(a) To the State Government when the rule appears in an

authorised code of the State Government and is without reference
to the Comptroller and Auditor General.
(b) To the Central Government when the rule appears in an

authorized code of that Government or is a rule in respect of which
the power of interpretation rests with that government; and
(c) To the Comptroller and Auditor General in all other cases.

(ii) He will in all cases where the rule is really so ambiguous on the
point at issue as not to admit of a definite audit decision or the expenditure
involved is so large as to make it inexpedient to anticipate what might be
considered a certain decision by the competent authority refer to the
Comptroller and Auditor General for advice; the reference should be
framed in concrete terms, the actual facts of the case giving to it being
fully described.
2.28 Use of polite language in the communication embodying audit

objections
2.28.1 The language used in all outwards communication, embodying audit

objections, should invariably be polite and inoffensive. The bonafides of the
officers concerned should not be questioned, even by implication. The officer
signing the communication or any officer, who may have approved the draft, shall
be held personally responsible for any violation of this instruction. Where an
objection is of sufficient importance, or is likely to develop into one, or where the
personal conduct of any senior officer is likely to be subsequently impugned, the
draft should be approved by the Accountant General/Principal Director of Audit,
or by a Senior Officer in supervisory charge.
2.29 Receipt and disposal of valuables
2.29.1 The detailed procedure in respect of the receipt, safe custody and
subsequent disposal of cash and other valuable is incorporated in the Manual of
Office Procedure of each office. Ordinarily, cash or cheque is not accepted in the
Accounts and Audit Offices in discharge of debts due to Government or for credit
to the Consolidated Fund or the Public Account unless acceptance is enjoined by
a specific rules or order. If however, check or cash is received, the orders of
Branch Officer in charge of the section should be taken immediately for its
disposal. Cash is made over to the office cashier, who will at once enter the
amount in the office cash book and get the entry attested by Branch Officer in
charge of the Cash Branch. Cheques on the other hand are made over to the
cashier nor entered in office cash book but are treated like other valuables, being
kept in the safe custody till their disposal. The cash or the cheque when accepted
with the orders of the Branch Officer in charge of the section should be remitted
promptly for credit to appropriate Government account.
NOTE: - The valuables will include Bank drafts
2.30 Supply of information in connection with questions raised in the

Parliament and State Legislatures.
2.30.1 Information regarding Parliamentary questions should be furnished to

Government of India only through the Comptroller and Auditor General, unless
otherwise specified. A copy of the Communication calling for the information
together with the reply in triplicate should be sent to the Assistant Comptroller
and Auditor General (N) by name.
2.30.1.1 Information called for by the State Government for: -
(i) Replying to a question raised in State Legislature or
(ii) Supplying it to the Central Government for replying to a

Parliamentary question, need not, however be routed through the
Comptroller and Auditor General, unless the matter pertains to
administration etc. of the Indian Audit and Accountant Department.
Whenever such information is proposed to be refused, prior approval of
the Comptroller and Auditor General should be taken.
2.31 Issue of authority for payment to other audit and accounts officers
and verification of special seal and specimen signature on the authority for
payment.
2.31.1 Each Accountant General and the concerned Principal Director of Audit
has a special metallic embossing seal, which should remain in the
personal custody of the officer who signs it. Duly attested specimen
impressions of the seal are supplied to all the audit and Accounts officers.
Every authority for payment to other audit and accounts officers should be
carefully stamped with the special seal.
2.31.1.1 In each Accounts and Entitlement office, there should not ordinarily
be more three Gazetted Officers empowered to issue payment authorities to
other audit and accounts offices. Two of these may be the officer-in-charge of
Gazetted Entitlement and Pension Departments and the third, any officer whom
the Accountant General may select for the miscellaneous payments. An audit
office concerned with issue of authority could have one Gazetted officer
empowered to issue authority under special seal. Specimen signatures of these
officers should be sent to all other audit and accounts offices on a separate sheet
of paper duly attested by the officer, whose specimen signature is already with
other audit and accounts offices. Whenever a specimen signature or special seal
previously sent, is cancelled or superseded, a communication to that effect
should be sent to all concerned and acknowledgement of such communication
should be insisted upon.
2.31.1.2 All such specimen signatures received in an office should be kept in

the personal custody to the Gazetted officer concerned, the cancelled or
superseded signature being carefully noted as such, before acting on any such
authority for payment, the section in- charge concerned should satisfy himself by
comparison with the specimen signature on record that the signature on it is
genuine and that it bears the special seal impression of the office of issue. In
cases of doubt, a confirmation about the genuineness or the terms of the
authority received should be sought telegraphically or by telex, as the case may
be, from the office of the issue. In case of telegraphic authority, the payment
should not ordinarily be made or authorised until the post copy of the telegram is
received; any case of special urgency being specifically brought to the notice of
the head of the office for orders.
Note: - The above arrangement applies mutatis-mutandis to the

transactions with Central Civil and Posts and Telecommunications Accounts
Offices after the Departmentalisation of accounts and also with Railways
Accounts Offices but not with Defence Accounts Offices.
2.32 Supply of specimen signatures to the treasury and other disbursing

officers
2.32.1 The Civil Accountant General and the concerned Principal Director of
Audit should supply all the Treasury Officers and other disbursing officers in his
audit/account circle, the specimen signature of all the Gazetted Officers of his
office, who are authorised to sign payment orders on bills, vouchers or, to issue
letters of authority for payments to be made at the treasuries and other
disbursing offices.
2.33 Legibility of signatures
2.33.1 The Accountant General /Principal Director of Audit should see the officer
who are entrusted with the duty of signing cheques or payment authorities have a
formed and legible signatures. It is also necessary that the signatures of all
officers on letters, statements, accounts, certificates and reports etc. are clearly
eligible. If any person empowered to sign such documents does not sign legibly,
he should be required by the Accountant General /Principal Director of Audit to
cultivate a formed and legible signature, and in all cases the, name of the officer
should be typed below the signatures.
2.34 Requisitioning of departmental records for audit
2.34.1 Under clause (b) of sub section (1) of section 18 of the Comptroller and
Auditor Generals (Duties Power and Conditions of Service) Act 1971, The
Comptroller and Auditor General has authority to require that any accounts,
books, papers and other documents which deal with or form the basis of or, are
otherwise relevant to transactions, to which his duties in respect of audit extend,
shall be sent to such place as he may appoint for inspection by him. There is,
therefore, nothing to preclude the Indian Audit and Accountant Department for
keeping with it the Departmental documents produce for local audit, for
completing the process of audit. There is no restriction that documents that are
ordinarily audited locally should be audited only within the premises of the
departmental office. There may be cases where it may be necessary to take
away and show the documents in original to superior authorities at headquarters
and to take their directions or orders. In such cases, an acknowledged list of

documents taken away should be furnished to the Head of concerned
departmental office and the documents returned intact and promptly to that office
after the purpose of audit have been served.
2.35 Safe custody of documents relating to the cases of frauds and

embezzlements
2.35.1 When a case of fraud or embezzlement comes to notice of Accountant

General (A&E) or the Accountant General (Audit), all the original vouchers and
other relevant documents relating to it should at once be got impounded and kept
in the personal safe custody of the Accountant General (A&E). In cases where it
is inconvenient for Accountant General himself to keep the documents under his
own charge, he may entrust custody of these documents to an officer of a rank
not below the Deputy Accountant General. The Indian Audit and Accounts
Department has no direct powers of impounding documents, which are in
custody of departmental officers. If, however, any of these documents is likely to
form valuable evidence to prove a fraud or embezzlement, it would suffice if a
note of the documents, in question, is kept in Audit Office and matter brought to
the notice of the superior departmental authorities. Details of these cases should
be kept on record in Audit Office and action taken by the departmental offices
watched in the usual manner.
2.36 Procedure for obtaining legal advice and arrangements for defence
and prosecution of suits
2.36.1 When a State Accountant General considers it necessary to have a legal

opinion on a case arising in his office but concerning State Finances, he should
ordinarily ask to the Finance Department of the State Government to obtain legal
opinion for him. If in any case it seems for reasons or urgency, that the legal
opinion should be taken direct, the Accountant General may do so but should at
the same time inform the Finance Department, of what he is doing. This
procedure is laid down to make it clear that in all such cases the State
Government must bear the cost of legal opinion.
2.36.1.1 If the case concerns Central finances, The Accountant

General/Principal Director of Audit concerned should ordinarily obtain legal
advice through the Administrative Ministry/Department concerned. In urgent
cases, he may take such action as appears to be necessary but simultaneously
inform the Administrative Ministry/Department concerned and the Comptroller
and Auditor General of the action he has taken. In the case relating to his own
establishment, the facts of the case and the action proposed to be taken should
be referred by the Accountant General/Principal Director of Audit to the
Comptroller and Auditor General for orders.
2.36.1.2 The Central Government cases in Bombay, Calcutta, Bangalore

and Madras should be referred to the Ministry of Law, Branch Secretariats at
Bombay, Calcutta, Bangalore and Madras who normally make the selection and
engage the counsel from the approved panel of counsels according to the nature
and importance of the case and in accordance with the terms and conditions laid
down by the Ministry of Law.
2.36.1.3 The draft of any plaints, affidavits, and other statements required to
be filed by the Accountant General /Principal Director of Audit should be sent to
the Comptroller and Auditor General for vetting in consultation with the Ministry of
law, wherever necessary.
2.37 In exercise of the powers conferred by Clause (a) of Rule 8-B of Order
XXVII of the first Schedule to the Code of Civil Procedure, 1908 (Act of 1908),
the Central Government have in various states appointed the State Government
pleaders etc., as Government pleaders for the purpose of said order in relation to
any suit by or against Central Government or against a public officer in the
service of the Government in any Court in the States. The Accountants General
/Principal Director of Audit should obtain the services of these Government
pleaders on the payment of usual fees in so far as litigation under the Civil
Procedure Code is concerned. As regards cases in Bombay, Calcutta, Bangalore
and Madras the procedure laid down in the preceding paragraph 2.36.1.2 should
be followed.
2.37.1 In cases in which the Accountant General/Principal Director of Audit is

cited as one of the parties in the litigation and where his interests do not conflict
with those of the Government and/or any other departmental authority also cited
as parties, it may not ordinarily be necessary for the Accountant General
/Principal Director of Audit to engage a separate pleader for representing him,
unless otherwise advised by the Government or the Comptroller and Auditor
General, and the pleaders appointed by Government in the case may be required
to represent the Accountant General /Principal Director of Audit also, the
necessary Vakalatnamas being prepared and filed for the purpose.
2.37.2 For the defence and prosecution of suits which do not fall under the
preceding sub-paragraph but which concern the Central Government, the
Accountants General /Principal Directors of Audit should take such urgent
measure as may appear to them to be necessary and consult the Comptroller
and Auditor General who in turn will obtain advice from the Central Government.
Note: - The Accountant General /Principal Director of Audit should

maintain a complete list of Government pleaders for respective States appointed
by the Government of India under the order referred to above.
2.38 The question whether an appeal to a higher Court or an application for

special leave to appeal to the Supreme Court, against a judgment or order of a
High Court or any bench of the Central Administrative Tribunal may be made,
should be referred to the Advice Branch of the Ministry of Law who will advise on
the matter after examining the question and seeking the opinion of the Attorney
General, Solicitor General or the Additional solicitor General, whenever
necessary.
2.39 Section 80(1) of the Code of Civil Procedure, 1908 stipulates a minimum
notice of two months being given before a suit is instituted against Government
or against public officer in respect of any act done in official capacity.
Note: -Requirement of notice under Section 80 of the CPC is not

applicable cases instituted in the Central Administrative Tribunals.
2.39.1 The object of this notice is provide an opportunity to reconsider the

position of the Government vis--vis the claim made by party and, if necessary to
make amends or settle the claim without litigation. When a notice is received, it
should be treated as an immediate reference and its detailed examination should
be completed and a final decision taken well in advance of expiry of period of
notice. If this is not possible, an interim reply should be sent.
2.39.2 On receipt of every suit notice under Section 80 of the Civil Procedure
Code, the Accountant General/ Principal Director of Audit concerned should
immediately forward his paragraph-wise comments on the Notice to the
Comptroller and Auditor General who will if necessary obtain advice of Ministry of
Law regarding the action to be taken on the Notice. In respect of offices at
Bombay, Calcutta, Bangalore and Madras, the Ministry of Law, Branch
Secretariats at Bombay, Calcutta, Bangalore and Madras may be consulted
direct by the Accountant General/Principal Director Of Audit and the advice
tendered by them intimated to the Comptroller and Auditor General. The
procedure will apply mutatis mutandis to notices received in application for issue
of writs and other remedies filed in a Court.
2.40 The Central Government is opposed to engagement of lawyers at

exorbitant daily fees in connection with work relating to the government. The fees
to be paid to empanelled /listed counsel are to be determined in accordance with
the rates fixed by the Ministry of Law and Justice, Department of Legal Affairs,
Government of Indian from time to time and in accordance with item No. 9 of
schedule V of Delegation of Financial Powers Rules, 1978.
2.40.1 Where Special Counsel/Panel Counsel is engaged at a fee of more than

Rs. 1050/- (and above) per day, per case, it should be regarded as high fees
and express prior concurrence of the Ministry of Law and Justice should be
obtained. The Comptroller and Auditor General has accordingly decided that his
prior approval should be obtained by Accountant General/Principal Director of
Audit in every such case before Counsel is actually engaged.
2.40.2 Engagement of any Counsel, who is not empanelled and listed as a

special counsel will continue to require prior approval of the Ministry of Law, even
if fees payable do not exceed Rs. 1050/- per day per case.
2.40.3 The lawyers bills should be settled promptly and in any case not later than
three months of their presentation. Following the established practice in India, it
is not necessary to instead a stamped receipt for the payment of fees to a lawyer.
The legal advice is to be obtained only from Main Secretariat of the Ministry of
Law at Delhi or its Branch Secretariats at Calcutta, Bombay, Madras and
Bangalore and not from Government Counsel or private pleaders.
2.41 Production of official documents in a Court of Law
2.41.1 When a Government servant is summoned by a Court to produce official

documents for the purpose of giving evidence, the procedure laid down in
Annexure to this chapter should be followed. The requisition should be dealt with
as indicated below:
(A) Bills, vouchers etc., which form part of accounts record in

respect of the transactions of a State Government: - The Accountant
General may permit production of such documents with the prior
concurrence of the State Government in consultation with their legal
advisers in each case. It is for the State Government to decide whether it
would be more convenient to give the Accountant General authority to
deal with such requisitions.
(B) Bills, vouchers etc., which form part of the accounts record in
respect of the transactions of the Central Government: - The
Accountant General/Principal Director of Audit may deal finally with the
requisitions in all cases in which he is satisfied that there is nothing in the
document asked for, which attracts the operation of Section 123 or
Section 124 of the Indian Evidence Act, reproduced in Annexure. All other
cases should be referred to the Central Government for specific orders.
(C) Discussions, opinions, correspondence etc., which may or

may not have a bearing on the accounts:- All the requisitions for such
documents should be deled with by the Accountant General/Principal
Director of Audit in accordance with the procedure laid in the Annexure.
NOTE: - It is neither possible nor desirable to categorise documents for

production of which privilege is to be invariably claimed. It would normally be
desirable to claim privilege for original notes, rough drafts/ memos, copies etc as
these are not authoritative and might even be misleading. However each such
case should be considered on merits and in the light of the instructions contained
in paragraphs 9 to 11 of Annexure to this chapter
Records
2.42 Filing of papers
2.42.1 Classified guard file containing copies of important orders should be

maintained in each office for consultation by all gazetted officers and
subordinates. It may be useful for the Accountant General/Principal Director of
Audit to conduct or arrange for a periodical review of these files.
2.42.1.1 The work of filling papers, vouchers and accounts must receive
most careful attention. Prompt and methodical performance of this duty facilitates
very greatly the smooth and efficient working of an office. It is one of function of
the Accountant General/Principal Director of Audit to see that a proper system of
filing exists and that the system is working efficiently and properly. Following
General instruction should be observed:
(1) Records should be weeded and destroyed (See chapter XII) at

regular interval and not allowed to accumulate.
(2) File orders and papers can be given by an official not below rank
the of the section officer/supervisor.
(3) Vouchers and accounts should be filled according to their nature

and period.
(4) Files should be maintained according to subjects, general orders

always being kept separate from correspondence relating to
individual cases governed by those orders. General orders should
be filed in a compact file containing all current orders on a particular
subject even if they are issued in different years. An index of
General Files should be kept in each section concerned.
(5) Current files and papers kept in sections should be neatly arranged,
properly indexed and divided into groups; such as urgent, current,
pending etc.
(6) Records, which are not constantly required for reference, should
not be kept in a section but sent to the Record Room where proper
indices of them should be maintained.
2.43 Loss of files
2.43.1 Loss of Government files in a serious matter. It should be ensured that

every effort made to trace the missing files and responsibility fixed in each case
of loss.
2.44 Printing, Binding and Stationery
2.44.1 The rules laid down by Government of India regarding printing, supply of
forms, binding and for supply and use of stationary stores, namely Rules for
Printing and Binding and Central Stationary Rules should be strictly observed.
2.45 Standard forms
2.45.1 Certain forms have been standardised for printing for use in Civil Audit
and Accounts Offices. These are obtained in accordance with instructions issued
by the Chief Controller of Printing and stationery, from the Manager of
Government of India Forms stores, Calcutta. Other forms are printed as special
forms.
2.45.2 All suggestions for the standardisation and printing of new forms as
special forms, and for alteration or cancellation of existing standardised or
special forms, should be made to the Comptroller and Auditor General in first
instance. If the proposal is for standardisation or printing of new forms as a

special form, the anticipated annual consumption should also be mentioned.
2.45.3 The Book of Account Forms contains sample of all forms not included in
any prescribed code, the printing of which centrally for use by officers
subordinate to the Central Government has been authorised. The Comptroller
and Auditor Generals Manual of Standing Orders and Account Codes indicate
which of the forms mentioned therein have been standardised and which can be
printed as special forms. Other forms, the printing of which has been authorised
as special forms for us in individual Audit and Accounts Offices and which are not
of general application in all Civil Audit Offices should be shown in local office
manual. This class of local forms is indicated by the letters pertaining to the
particular series to which they relate as numerators and the letter or letters
indicative of office in which they are to be used as denominators.
2.45.4 The printed forms used by Audit and Accounts and Entitlement Offices for
issue of authorities for payments, which are issued in bound books duly machine-
numbered, should be kept in the safe custody of responsible officials to insure
their use only for bonafide purposes and the instructions laid down for their use
strictly followed.
ANNEXURE
(Referred to in paragraph 2.41.1)
Procedure to be followed when a Government servant is summoned by a

Court to produce official documents for the purpose of giving evidence
A Government servant summoned by a Court to produce an official

document is bound to produce it personally or to cause it to be produced by one
of his subordinates unless: -
(i) the document is not in his custody; or,
(ii) the document is of a privileged class.
2. All official records are normally to be regarded as in the custody of

the Head of the Department or the head of the office, as the case may be. In
special circumstances, however, an official document may be in the custody of
the Government servant other than the Head of the Department or, as the case
may be, the Head of the Office.
3. If the document required to be produced in the Court is not in the

custody of the Government servant who has been summoned, he should inform
the Court or in case of the High Court, central Administrative Tribunal or the
Supreme Court, the Registrar of the Court accordingly by an official letter as in
form No.1 and also send a copy of that letter to both parties to the proceedings in
which the production has been required.
4. Where the summons have been served on the Head of the

Department or on a Government servant who has the custody of document in
any special circumstances, it should be determined, first, whether the document
is of privileged class under section 123 or 124 of the Evidence Act reproduced
in the footnote.
A document would be privileged if:
(i) It is an unpublished official record relating to any affairs of State; or

(ii) It contains any communication made to a public officer in official

confidence; provided that in either case the disclosure of the
document would cause injury to the public interest.
5. If the Government servant summoned is not the Head of the

Department and is either of the opinion that the document belongs to a privileged
class, or has any doubt in the matter, he should refer the question to the Head of
the Department unless the documents falls under (ii) in Para 4 and is addressed
to the Government servant himself. In the letter case, the Government servant
has himself to take the decision whether the public interest would suffer by the
disclosure of the document. If he decides that injury to the public interest would
be caused by the disclosure of the document, he should claim privilege under
section 124 of the Evidence Act in the manner hereafter stated. If the
Government servant has any doubt, he may seek the advice of the Head of the
Department.
Evidence Act - Sec. 123: No one shall be permitted to give any evidence
derived from unpublished official record, relating to any affairs of State, except
with the permission of the Officer at the Head of the Department concerned who
shall give or withhold such permission as he thinks fit.
Sec. 124: No Public Officer shall be compelled to disclose communication

made to him in official confidence when he considers that the public interest
would suffer by the disclosure.
5-A. If the Head of the Department or office of the Government servant

having the custody of the document(s) required to be produced finds that within
the time available according to the summons for production of the document(s) in
Court, it is not possible to comply (after considering the question as to whether
the document is privileged under section 123 or 124 of the Evidence Act and
whether such privilege should be claimed), and the Court should be requested to
grant further time, It will not be appropriate to make the request by a letter
addressed to the Court; in any such case, the officer concerned should instruct
the Government pleader and authorise him by proper vakalatnama, if necessary,
to appear in the Court on the date fixed for production of the document(s) and
apply either orally or in writing if required, for grant of adequate further time for
compliance with the summons or making a claim of privilege. In the meanwhile,
the Head of the Department or the Head of the Office or other Government
servant who has received the summons should proceed to consider the question
of privilege or seek instructions regarding thereto.
6. Where the document required to be produced has emanated from

some other authority e.g. a State Government or a foreign Government, or in one
respecting which there has been correspondence with a State Government or a
foreign Government: The Head of the Department should be consulted before
the production of the document, unless it is intended for publication though
should not yet published, or is of a purely routine or formal nature. The Head of
the Department should, when consulted consider the desirability of obtaining the
consent of the concerned Government or authority to the production of the
document.
7. Section 123, Evidence Act: The expression Head of the

Department in section 123 of Evidence Act, 1872 means both the Minister-in-
charge of the Department, who is its political head, and the Secretary or other
officer, who is its administrative head. Ordinarily, in the case of ministries or
departments and their attached and subordinate offices, the administrative head
would be the Secretary, or in his absence, the Additional Secretary or Joint
Secretary who is in charge. In the case of a Union Territory, he would be the
Administrator and not any of his Secretaries.
Note: - In the case of the Indian Audit and Accounts Department, the
Comptroller and Auditor General of India would be the Head of the Department
for the purpose of Section.123. As the claim of privilege under this section will
accordingly have to be made in the case of all documents of the Indian Audit and
Accounts Department only by the Comptroller and Auditor General, each such
case should be referred to him under Registered cover together with the
relevant documents, where it is considered necessary to claim privilege.
8. Where it is desired to claim privilege for an official document under

Section 123, the first question to be considered by the Head of the Department is
whether the document is an unpublished official record relating to any affairs of
the State. This question is ultimately for the decision of the Court. If the Court
holds that the documents does not belong to this class then, subject to any
revision application that may be made, the document has to be produced. It
should be noted, however, that where a claim is made that a particular document
relates to affairs of the State, the Court is not entitled, in view of the provisions of
Section 162 of the Evidence Act, to inspect the document, although it must, not
withstanding the objection, be taken to the Court; the Court has only power to
take other evidence to assist it in determining the nature of the document and
may for this purpose require the officer who makes the claims of privilege to
appear for cross-examination.
9. Documents of a political or administrative character relating, for

instance, to national defence, public peace and security, diplomatic relations are
no doubt included in the class of documents relating to affairs of the State.
Documents which it is the practice to keep secret for ensuring the proper
functioning of the public service are also included in that class and it is not
essential that their content should be such that their disclosure would be harmful
to the public interest, such documents are privileged because the freedom and
candour of expression of opinion in the determination and execution of the public
policy would be materially affected by their disclosure. Among the documents
belonging to this class are notes and minutes by officers and Ministers on file,
proceeding of Government, reports of public officers, opinions expressed by
public officers, records of official decisions reached in the course of
determination of questions of policy.
10. Besides the above mentioned categories, documents relating to

commercial or their activities of the State even may in proper cases be embraced
within the category of documents relating to the affairs of the State, if the
disclosure of their contents would cause injury to the public interest.
11. If, upon consideration in the light of preceding observation, the

Head of the Department comes to the conclusion that the document is an
unpublished official record relating to the affairs of the State, he should consider
next whether its disclosure would cause an injury to the public interest. It is not
sufficient justification for claiming privilege, however, that the Head of the
Department does not wish the document to be produced or that its production
would adversely affect litigation to which Government is a party or produce any
desirable impact on the department or provoke public criticism or censure in
Parliament. The Head of the Department will be justified in withholding the
document only if its production would cause injury to public interest. His decision
that such injury would be caused is not liable to be questioned by the Court.
12. Where, upon consideration by the Head of the Department as

explained above, it is decided to claim privilege under section 123 of the
Evidence Act and the summons is only for the production of the document, a
subordinate officer should be deputed to attend the Court; but if the Head of the
Department or other officer having custody of the document has also been
summoned to give oral evidence, he should attend personally. In either case, the
Government servant attending the Court should take an affidavit in Form No .II
which should be sworn by the Administrative Head of the Department unless it is
considered fit in view of the special circumstances or nature of the case or the
Court directs that the affidavit be sworn by the Minister. The Government servant
should also take along with himself in a sealed cover the document(s), which is
(are) required to be produced.
13. An affidavit claiming privilege under Section 123 must show on its
face that each document for which privilege is being claimed has been carefully
read and considered and that the deponent is satisfied upon such consideration
that in the case of each of the documents in respect of which the claim of
privilege is made, its disclosure would cause injury to the public interest. The
affidavit must indicate, consistently with the necessity of safeguarding the public
interest, the reason(s) in brief why it is apprehended that the public interest would
be injured by the disclosure of the document .The reason(s) given must not be
vague or indefinite and separate reasons should be given in respect of each of

the documents in respect of which the privilege is claimed.
14. When called upon to produce the document, the Government

servant attending the Court should present the affidavit and explain that he is not
at liberty to produce the document or any evidence derived there-from, the
question whether any counsel should be engaged in cases in which Government
is not a party to urge the claim for privilege would be considered in suitable cases
in consultation with the Ministry of Law. If the claim is rejected, he should make
an application in Form No. IV. If production is insisted upon, the document should
be produced in a sealed cover and it should be submitted that the Head of the
Department had instructed him to state that he would desire to consider whether
the High Court should be moved in revision and that, if the Court sees no
objection, the documents may be kept in sealed cover pending the decision of
the High Court. The Government servant should then abide by such order as the
Court may make.
15. Section 124 - Evidence Act, 1872: The Second class of privileged
documents consists of documents containing communications made to a public
officer in official confidence when the public officer to whom such
communications has been made considers that the public interest would suffer
by the disclosure.
16. Privilege under Section124, Evidence Act must be claimed by the

public officer to whom the communication has been made in official confidence.
Such officer is competent to waive the objection and allow production. For
deciding whether privilege should be claimed or waived, the officer should
consider the effect of the production on the public interest. If he finds that the
public interest would suffer by the disclosure, he should make an affidavit in
Form No. III. Therein he should be set out the reasons in respect of each of the
documents. If he is, summoned to give oral evidence, he should, attend
personally and when called upon to produce the document or give any evidence
relating to the communication contained therein claim privilege by filling the
affidavit. If summoned to produce the document and not to give oral evidence,
he may depute a subordinate officer or attend the Court with the document (in a
sealed cover) and the affidavit. The Court, it should be noted, is entitled to
inspect such documents for the purpose of determining the claim of the privilege.
If the claim is rejected, and it is considered advisable to move the High Court an
application in form No. IV should be made. If production is still insisted upon, the
document should be produced in a sealed cover and it should be submitted and
that time may be given to the public officer to consider whether the High Court
should be moved in revision and that in the meantime, if the Court sees no
objection the document may be kept in a sealed cover. The Government servant
should then abide by such order as the Court may make in the matter.
17. Affidavits have to be sworn before a person authorized to

administer oath e.g. a Magistrate, Judge, Oaths Commissioner (or Notary
Public).
18. The Head of the Department or the public officer summoned,

should in all cases abstain from entering into correspondence with the presiding
officer of the Court in regard to the claim of privilege.
19. Oral evidence derived from privileged documents: The privilege

recognised by section 123, Evidence Act 1872, extends not only to the
production of the document but also to the giving of any other evidence as to
their contents or as to the facts derived there form. No person, whether a
Government servant or not, may give such evidence. When a public officer
summoned as a witness to give oral evidence is asked in the course of his
examination as witness any question concerning a matter which has come to his
knowledge from any unpublished official record relating to affairs of the State, if
no summon has been issued to the head of the Department for production of the
document and his prior permission to give evidence derived therefrom has not
been obtained, he should decline to answer the question until such permission is
given. If the witness were the Head of the Department himself, he should object
to the question on the ground that it relates to the content of a privileged
document. If the question is pressed and allowed by the Court, he should claim
privilege after considering the document in the light of the preceding instructions.
If any an affidavit is required, he should request for time to file it. If the witness is
not himself the Head of the Department and the question is allowed by the Court,
he should pray that the Head of the Department may first be summoned to
produce the document and decline to answer the question until it is produced.
20. Where a witness is asked a question relating to facts derived from a

document containing communications made to a public officer in official
confidence, he should, if he is not the public officer to whom the communication
was so made, decline to answer the question unless the document is first
produced by public officer concerned. If the witness is the public officer to whom
the privileged communication was made, he should decline to answer the
question on the ground that if relates to the contents of a privileged document. If
the question is pressed and allowed by the Court, he should consider the
document and claim privilege. If an affidavit is required, he should ask for time to
file it.
21. All the foregoing instructions apply as well to the case in which
Government is party to the case as others. They also apply to summons from
other tribunals such as arbitrators, etc.
FORM NO. I
(See Para 3 of the Instructions)
GOVERNMENT OF INDIA
MINISTRY/DEPARTMENT OF
From
To
The Court of
or
The Registrar, High Court of (at).
Central Administrative Tribunal/Supreme Court.
Sir,
A summons bearing No. . dated. in suit (or other preceding) No. dated ..
of 19 between (AB)* and (CD)* has been served on me on .. requiring production in the said
Court on .19 of the documents therein specified.
2. With reference to the above, I have the honour to intimate that the documents
specified in the said summons (or the documents specified below out of those mentioned in the
said summons) are not in my custody and, therefore, I am unable to cause their production in
Court. The said documents are in custody of. as the Head of the Department /Head of the
office.
3. I am accordingly to request that this letter may be placed before the honble judges for
orders.
Your Faithfully
Signature
* Insert names. If there are numerous parties, give first name and add other(s). To be inserted
only in case in which the summons have been issued by High Court or the Supreme Court.
Form No. II
AFFIDAVIT
IN THE COURT OF SUIT NO of 19..I, Comptroller and Auditor

General of India do hereby solemnly affirm/and state as follows:-
1. A Summons bearing No of 19.. issued by the Court of in suit

No. . of 19 ( vs...) has been received in the office of
Comptroller & Auditor General of India / Principal Accountant General /
Accountant General / Principal Director of Audit on requiring
production in the said Court on 19 of documents stated below: -
2. I, as Comptroller & Auditor General of India, am the Head of the

Department and I am as such in control of, and in charge of its records.
3. I have carefully read and considered each of the said documents and
have come to the conclusion that they (Sl. No) are unpublished official
records relating to the affairs of the State and that their disclosure will
cause injury to public interest for following reasons: -
Documents Reasons
1. 1.
2. 2.
3. 3.
List of Documents Summoned
I do not, therefore give permission to anyone under Section 123 of the

Indian Evidence Act, 1872, to produce the said documents or to give any
evidence derived therefrom.
I .. do hereby solemnly affirm and say that what is stated herein

above is true to my knowledge.
Solemnly affirmed at . this .. day of ..19 ..
Comptroller & Auditor General of India
Sworn before me.
N.B. In case only some facts stated in the Affidavit are true to the personal
knowledge of the officer making the affidavit and some are true according to the
information derived from the official record, the verification clause should run as
follows
I . do hereby solemnly affirm and say that what has been stated in
paragraphs.. above, is true to my own knowledge and what is stated in
paragraphs. is true according to information in my possession as derived
from the following:
1.
2.
3.
FORM NO.II A
(To be used when the Head of the Department has to claim privilege under section 123 of the
Indian Evidence Act, in respect of some documents and under Section 124 in respects of the
others)
AFFIDAVIT
IN THE COURT OF... Suit No of 19..
I, .. Comptroller & Auditor General of India do hereby solemnly affirm and state
as follows:-
1. A summons bearing No. .. dated . Issued by the Court of . In suit No. of

19. (vs).. has been received in the office of the Comptroller & Auditor General of India/
Principal Accountant General / Accountant General / Principal Director of Audit on 19 ..
requiring production in the said Court on 19 of documents stated below:-
2. I, as Comptroller & Auditor General of India; am the Head of the Department and
I am as such in control of and in charge of, its records.
3. I have carefully read and considered each of the said documents and have come
to the conclusion that they (S. Nos) are unpublished official records relating to the affairs of the
State and that their disclosure will cause injury to public interest for the following reasons.
List of Documents
I have carefully considered each of the said documents and have come to the conclusion
that they/(S.NO. .) contain communications made in official confidence and I consider that
public interest would suffer by their disclosure for the following reasons.
I do not; therefore, give permission to any one under Section 123 of the Indian Evidence
Act, 1872, to produce the said documents or to give any evidence derived there from.
I therefore, claim privilege under section 124 of the Indian Evidence Act, 1872.
I, . Do hereby solemnly affirm and say that what is stated herein above is true to my
knowledge.
Solemnly affirmed at .. This. day of .19
Comptroller and Auditor General of India
Sworn before me.

FORM NO. III

AFFIDAVIT
IN THE COURT OF.

Suit No. .. of 19.
I .. do hereby solemnly affirm and state as follows:-
1. A summons bearing No. .. dated . Issued by the Court . In suit No. of

19. (Vs) has been served on me on . 19..requiring production in the said Court on
19 of the documents stated below.
2. I have carefully considered each of the said documents and have come to the
conclusion that they (S.Nos.) contain communications made in official confidence and I
consider that the public interest would suffer by their disclosure for the following reasons:
Documents Reasons
1. 1.
2. 2.
3. 3.
List of Document Summoned
I, therefore, claim privilege under Section 124 of the Indian evidence Act, 1872.
I ... do hereby solemnly affirm and say that what is stated herein above is true to my
knowledge.
Solemnly affirmed at this. day of . 19 ..
(Designation of public officer)
Sworn before me.
(Here insert the name, designation and address of the person making the affidavit).
N.B. In case only some facts stated in the affidavit are true to the personal knowledge of the
officer making the affidavit and some are true according to the information derived from the
official record, the verification clause should run as follows: -
I..do hereby solemnly affirm and say that what has been stated in paragraphs.
above, is true to my own knowledge and what is stated in paragraphs is true according to
information in my possession as derived from the following:
1.
2.
3.
FORM NO.IV
(See Paras 14 and 16 of the Instructions)
IN THE COURT OF..
Suit no.of 19..
.
(Name of the applicant) (Name of the parties etc.)
THIS HUMBLE PETITION OF THE APPLICANT ABOVE NAMED RESPECTIVELY SHOWETH
1. I have been summoned by the Court to produce in the above proceeding the
documents, specified below: -
List of the documents
2. I have brought with me to the Court the aforesaid documents.
3. Under the instructions of the Head of the Department, I have submitted an

affidavit stating that the documents required to be produced are unpublished records relating to
the affairs of the State, contain communications made in official confidence and that their
disclosure will be prejudicial to Public interest for the reasons set out in affidavit.
4. The Court has held that the documents are not entitled to privilege claimed and
has directed me to produce the same.
5. I am instructed by the Head of the Department (public officer to whom the

communication was made in official confidence) to say that the he craves time to consider
whether any application should be made to the High Court in revision against the said order.
6. Pending such consideration, I pray that the documents in respect of which the
claim of privilege has been refused may be permitted to be taken back. I undertake to produce
the said documents in Court whenever so required.
7. Should the Court for any reason be pleased not to accept my above prayer. I
pray further that I may be permitted to produce the said documents in sealed cover and that they
be so kept until the orders of the High Court in the matter have been made.
Prays accordingly
Signature
Date
Omit the words Under. Department document falls under Section 124 of Evidence Act
and,
Substitute designation of the public officer.

CHAPTER III
INDIAN AUDIT AND ACCOUNTS SERVICE
3. RECRUITMENT
3.1 Initial requirement to Indian Audit and Accounts Service, both by direct
recruitment as well as by promotion, is made as the provision of IA & AS
Recruitment Rules, 1983. Induction is made at level of Junior Time Scale. The
general order of Government Of India for reservation of SC/ST candidates are
applicable both in direct recruitment as well as in posts filled up by promotion
from amongst eligible Group B officers of the Department. Further under the
Recruitment rules, C.A.G. may appoint to a duty post in Service on
deputation/contract basis for specified periods, officers from other Departments
of the Central Government or in consultation with Union Public Service
Commission from a State Government, Union Territory, Public undertakings,
statutory, Semi-Govt. or Autonomous organisations:
Provided that the duty post in which an officer may be so appointed on

deputation/contract basis shall not be higher than SAG level, that the period of
deputation/contract shall not be more than three years in the first instance and
that the officer prior to such appointment shall have been drawing pay in an
equivalent or nearly equivalent grade or one grade or nearly one grade lower.
Training and Examination of Probationers
(a) Probationery Period
3.2 An officer appointed to Indian Audit and Accounts Service through

Competitive Examination will be on Probation until he has passed the
Departmental Examination, and in any case for two years. If he fails to pass the
Departmental Examination within a period of three years, he will be liable to lose
his appointment. The period of three year ordinarily involve six chances of taking
examination, but if the first examination were held within six month of
probationers joining the service, it will not be taken in the account and the period
of three years will be extended to allow one further chance. The provisions of this
paragraph may be modified in case of individual probationers.
(b) Training
3.3 The Probationers will be on training for a period of 2 years including the
training of 17 weeks at Lal Bahadur Shastri National Academy of Administration,
Mussoorie. They will undergo 61 weeks of training at the National Academy of
Audit and Account, Shimla, in spells of 51 weeks and 10 weeks under sandwich
pattern. Between these two spells, the Probationers will be posted for a period of
26 weeks in the field office for practical training.
The detailed programme of their training for periods they are attached to
National Academy of Audit and Accounts, Shimla or the offices of Accountants
General (A&E) will be prepared by the Director of the Academy or the
Accountants General as case may be on the basis of model programme
described in the subsequent paragraphs.
3.4 The following is the model programme for the training of IA & AS
Probationers-
(I) Training in the Lal Bahadur Shastri National Academy of

Administration Combined Foundational Course-17 weeks
(II) Induction Training Programme in Government Accountings &

Auditing in National Academy of Audit and Accounts, Shimla (phase-1)-51
weeks.
(a) The first spell of 51 weeks of training in the Academy will be

intensively theoretical and will be aimed at achieving followings
objectives: -
(i) to provide the knowledge of structure and functioning

of the Central and the State Governments and of bodies and
authorities under them;
(ii) to acquaint with the national development planning

process including formulation, implementation, monitoring
and evaluation of Five Year Plans;
(iii) to familiarize with the role, functions and the structure

of the Department;
(iv) to provide sound theoretical knowledge of the

procedures and practices of Public Accounting and Auditing
with practical work through visits to local offices, case
studies, etc;
(v) to provide understanding and appreciation of the

working of Parliament and Parliamentary control over
Government expenditure;
(vi) to familiarise with Management precepts and

practices and tools and techniques as adjuncts to scientific
decision making;
(vii) to acquaint with latest tools and techniques of

information management and office automation to increase
productivity and efficiency; and
(viii) to inculcate a sense of belonging and pride in the

service and motivate to develop proper professional
administrative and social values.
(b) Besides classroom instructions, there will be practical

training in selected areas. For this purpose, the probationers will be
attached to the Treasuries, Public Works Divisions, Office of the
Comptroller General of Accounts, New Delhi, Office of the
Accountant General (Audit), Himachal Pradesh, Office of the Senior
Deputy Accountant General (A&E), Himachal Pradesh, Shimla and
Bureau of Parliamentary Studies and training as under:
Weeks
State Treasuries & Reverse Bank Of India 2
Departmental Accounting Units & Planning Commission 1
Bureau of Parliamentary Studies and Training 1
Public Works Divisions 2
Sectional Training in the Offices of Accountant General 10

(Audit) and Senior Deputy Accountant General (A&E),
Himachal Pradesh, Shimla to work on part time basis
as Auditor/Section officer
(c) While undergoing the training the probationers will be

imparted training in the local branches of Reserve Bank of India in
the system of decentralisation of Government Accounts. The
concept of ways and means of accounts and how it is reflected in
the daily transactions would be highlights in this training. During this
spell, the probationers will have the opportunity to appear and pass
both the Departmental Examinations.
III. Induction Training Programme in Government Accounting &

Auditing in National Academy of Audit and Accounts, Shimla (phase II)- 10
weeks.
(a) In the second spell of training at the Academy, the

experience of the probationers will form the basis for inter-action
and training. This spell of training will be discussion oriented and
the emphasis will be on syndicate/case studies. This spell of the
training will be aimed to achieve the following objectives:
(i) to consolidate and reinforce the knowledge and

experience of Audit and Accounting functions gained during
Phase I and field training, and to provide a conceptual
framework of the totality of the management of Audit and
Accounts work;
(ii) to provide insight into organisational behavioural

patterns and thus help to acquire attitudes and skills
necessary for leadership effectiveness in administration; and
(iii) to provide adequate understanding and appreciation

of working environment and practices of various auditee
institutions through on the spot interaction with management
staff through study tour.
(b) In order to enable the probationers to experience first hand

the problems and perspectives of the auditee organisations the
probationers will be sent on a study tour as a part of the training. A
mix of auditee organisations including projects may be selected for
exposing the participants to their management and finances.
IV. Practical Training
(a) In between the two spells of institutional training the

probationers will be posted for a period of 26 weeks in the field
offices for practical training with a view to providing practical
experience of Audit and Accounting functions at work situation level
as indicated below:
Sectional Training 10 weeks
Asstt Accountant General 16 weeks

In charge of regular sections
(b) For the first 10 weeks the probationers will be attached to
the Branch Officers dealing with the following key sections for the
period stated thereagainst:
(i) Account current 1 week
(ii) Loan 1 week
(iii) Treasury Misc. 1 week
(iv) Works Misc. 1 week

(v) Book, Budget & Appropriation 3 weeks
(vi) Provident Fund Co-ordination 1 week
(vii) Audit Reports 1 week
(viii) E.C.P.A. 1 week
During the period of their attachment the probationers will be

required to acquaint themselves with the responsibilities of the
Branch Officers in relation to such sections. The probationers
should, therefore, have access to the files and documents relating
to such sections that have been passed by the Section
Officers/Asstt. Accounts Officers and should understand from the
Branch Officers the checks, controls and processing of various item
of work.
(c) For the next 16 weeks, the probationers would be required to

function as Branch Officers for a period of 4 weeks each of the
following charges:
(i) Accounts (Departmental Compilation)
(ii) Accounts (Works & Forest Compilation)
(iii) Administration
(iv) O.A.D (Civil)
While undergoing the training adequate opportunities shall be

provided for the probationers visiting auditee organisation along
with inspection parties.
The probationers shall also be attached to District Rural

Development Agencies (DRDA) for which necessary guidelines
would be issued by the Academy. This will be for a minimum period
of two weeks.
(d) While functioning as Branch Officers, the probationers will

discharge all the duties of a Branch Officer. However, if the
Accountant General is of the opinion that any additional help or

support is required by the Probationers, he may make such
arrangements as he considers desirable. They will, however, not
exercise any statuary powers. All cases involving exercise of such
powers could, however, pass through them. While having their
training in Administration the probationers should be exposed to
various nuances of disciplinary cases and the case law that has
built up.
(e) In order to utilize the knowledge gained in the Academy in

the working of computer the probationers may be associated to the
extent possible, with various projects using Personal Computer.
They may also be allotted some computer time during the office
hours or outside office hours. If required, so that they can use
computers regularly.
(f) Accountant General (A&E) to whose office the probationers

are attached for field training will ensure that the probationers are
sent to the office of Accountant General (Audit) for attachment to
the Branch Officer dealing with Audit Report and E.C.P.A..
(g) That portion of the training, which will be primarily in audit

work, should serve also in establishing the training given in
accounts. The Director of the National Academy of Audit and
Accounts, and the Accountants General should ensure that
throughout the training the probationers get a certain amount of
practice in precis and drafting.
3.5 Role of the Accountant General
The Accountant General will be in- charge of the training of the

probationers in his office and will ensure that the training is conducted as stated
above and in accordance with the instruction that may be issued from the
C.A.Gs office from time to time. He will also extend all the co-operation to the
Academy for monitoring the progress and effectiveness of the field training either
through correspondence or through the location visits. He will also remain in

touch with the Director of the Academy about the fruitfulness of the training
period spent by the probationers in his office. He should send his assessment
also to the Director of the Academy, where the probationers will be posted for the
next phase of the institutional training.
Every Accountant General should draw up a programme of training and

forward the same to the Director of the Academy within one week of the
probationers taking over the charge. The Accountant General should also
consider the changes, if any, suggested by the Academy in the matter of
organizing the training. The independent charge should be given to the
probationers after they finish training in the key sections. Adequate arrangements
should be made at this time so that the probationers are completely exposed to
the work of the sections and particularly learn the essential points to ensure
effective management of the work of the branch. Grant of long leave during the
period of training should be avoided.
During the training in the office of the Accountant General after Academy
period, control would be exercised by the Accountant General directly and
through a Senior Deputy Accountant General/Deputy Accountant General. The
probationers will maintain weekly charge-wise diaries (in duplicate) for the first 10
weeks training specified in para 3.4 IV and for the remaining 16 weeks training
specified in para 3.4 IV the dairies would be maintained monthly. The Accountant
General will arrange to send the copy of each diary to the Director, National
Academy of Audit and Accounts, with his remarks, if any, Accountant General will
also send quarterly appreciation reports about the performance of the
probationers including regularity extend and interest they are taking in work and
any special aptitude displayed to the Director, National Academy, who will furnish
to Headquarters feed back on the training received by the probationers during
the field training for further changes in the pattern of training as necessary.
3.6 Role of the Principal of the R.T.I.
The organisational arrangements envisage a constructive role on the part

of the Regional Training Institutes in the management of field training of the
IA&AS probationers. The Principal of the R.T.I will act as a link between the
Academy and the probationers especially for the purpose of preparation of paper
on the specific subject of study. He will also provide guidance to the probationers
on theoretical aspects of work, which they would be required to do in the
Accountant Generals office. In case some of the probationers require help for
preparing for the Departmental Examination, the Principal would extend such
assistance to the probationers as is necessary. In case of the probationers
posted for training at Shimla, this guidance will be provided by the Director,
National Academy of Audit & Accounts.
3.7 Role of the Academy
The Director of the Academy will monitor the training of the probationers
when they are working in various offices. He would lay down proper system to
monitor the progress and effectiveness of the field training and will do so in
consultation with the concerned Accountants General as well as the Principal,
Regional Training Institute. He would arrange visits of various Faculty Members
to ensure that the training is going on effectively and that the probationers are
gaining necessary knowledge and skills as a result of the training organised. In
case he considers that any changes are necessary he may discuss the same
with the concerned Accountant General so that the necessary modifications can
be made in the existing pattern. Director and Faculty Members should act as
Counsellor to a number of probationers with whom they should be in close
interaction not only during the field training but also throughout the period of
induction training. The Academy would regularly receive reports from the
probationers and ask them to send such information as is necessary to monitor
the effectiveness of training. The Academy shall also provide necessary
guidance for preparation of strategy papers by the probationers during the field
training. Grant of long leave during the period of training should be avoided.
3.8 The Director of the National Academy of Audit and Accounts, may effect
marginal variations in the programme suggested in paragraph 3.5 at his
discretion to suit the capacity and requirement of each probationer without
material modification in the substance of the training to be imparted to the
probationers.
3.9 The course of training for any probationer may in individual cases be
suitably modified with the approval of the Comptroller and Auditor General, due
regard being paid to the nature of the work performed by him previously and
other relevant considerations.
3.10 The Director, National Academy of Audit and Accounts, and the
Accountant General concerned should, where necessary, arrange for additional
training and special coaching to probationers belonging to Scheduled Castes or
Scheduled Tribes so that they might come up to the Standard of the other
probationers receiving training along with them.
3.11 The model programme prescribed for the training of the probationers are
neither definitive nor exhaustive. During the training period in the National
Academy as also in the offices of the Accountant General where the probationers
are attached for field training, the Principal Director or the Accountants General,
as the case may be, should ensure that arrangements made for the practical
training are adequate to have a through knowledge of working in the Accountant
Generals office specifically key sections/branches to which the probationers are
attached.
3.12 The Director, National Academy of Audit & Accounts, will report to the
Comptroller and Auditor General the progress of the training of the probationers
in the prescribed proforma as per following schedule:
PROFORMA
Progress Report on the training of IA&AS Probationers for the period ending
Name of Interest Participation Aptitude for Other Overall Remarks

the taken in in lectures, Computer areas, if rating
Probationer training discussions training any, (to be
etc. specified)
(1) (2) (3) (4) (5) (6) (7)
1/2/3/4/5 1/2/3/4/5 1/2/3/4/5 1/2/3/4/5 1/2/3/4/5
1. Outstanding 2. Very Good 3. Good 4. Average 5. Below Average
Schedule for furnishing the report
1st spell of the training:
For the period ending 31st March 15th April
For the period ending 30th June 15th July
For the period ending 30th September 15th October
For the period covering rest of the training 15 days after close of 1st spell.
2nd spell of the training:
For the entire period of 2nd spell of the training 15 days after the close of 2nd spell
3.13 The Accountant General will render two reports in the prescribed proforma
as per given schedule given hereunder:
PROFORMA
Progress Report on the training of the IA&AS Probationers for the period
ending
Name of the Branches in Duration Aptitude towards Overall

Probationer which training training performance
imparted
1. 2. 3. 4. 5.
1/2/3/4/5 1/2/3/4/5
1. Outstanding 2. Very Good 3. Good 4. Average 5. Below Average
Schedule for furnishing the report
For the period ending March 15th April
For the period 1st April till the close of field 15 days after the
training conclusion
The Principal Director/Accountant General will certify that the course of
training is being followed and is or is not in arrears. He will also give a personal
appreciation report.
3.14 Promotion of Audit Officers/Accounts Officers/Administrative Officers to

IA&AS shall be in accordance with the provisions of IA&AS Recruitment Rules,
1983. They shall be on probation for a period of two years. The officers will be
given orientation training of about 3 weeks duration. The training will be aimed at
providing an overview of the Department and its functions besides exposure to
certain managerial techniques and concepts. The training will be designed to
enable the officers to appreciate new role and responsibilities and approach the
new assignment with confidence and will be judicious mix of lectures, panel and
group discussions. Hands on practical sessions with computers and a field visit
to an important Public Sector Undertaking/Govt. Deptt. may also be arranged.
3.15 Departmental Examination
An officer appointed to the IA&AS through competitive examination will

have to pass the departmental Examination. The Departmental Examination will
be in two parts, the First examination consisting of 4 papers and the Second of 5
papers of 3 hours duration and carrying maximum marks of 100 each.
The Examinations are held half yearly in the months of May and
November in the subjects detailed in subsequent paragraphs [3.12 and 3.13]
3.16 No probationer will be allowed to appear at the first departmental

examination until he has completed the training at the treasury, and at the
second departmental examination until he has completed the training in Public
Works Division.
D. Subject, Syllabus and qualifying marks
3.17 First Departmental Examination
ONE - GOVERNMENT ACCOUNTS (INCLUDING PUBLIC WORKS

ACCOUNTS)
Aims
1. To provide a thorough knowledge and understanding of the principles and

structure of Government accounts, the processes of accounting leading to the
preparation of Appropriation Accounts and Finance Accounts including the use of
control documents and reconciliation of accounts.
2. To develop capability to ensure the accuracy and timeliness of the

accounts through meaningful checks and control, and to analyse and interpret
the accounting data.
CONTENTS:
Concepts and structure of Government Accounts:
1. Concepts of public Accounting Cash Accounting the form, basic

structure and system of Government accounts.
2. Classification of expenditure and detailed study of functional

classification of transactions importance of classification and
categorisation and what distinguishes it from Commercial Accounts-
Correlation between budget and accounts (classification and
categorisation)- Rationale of major head / minor head classification.
3. Special features of Public Works and Forest accounts.
Maintenance of Initial Accounts:
4. The Treasury accounting system and procedure relating to receipts,

payments and deposits.
5. Board features of departmentalised accounting system and

procedures relating to payment and accounting by Pay and Accounts
Offices and cheque drawing DDOs.
6. Public Works system of accounting with emphasis on maintenance

of cash, stores and works accounts.
7. Systems of maintenance of accounts in Banks dealing with

Government transactions.
Compilation of Final Accounts:
8. Detailed studies of complication of accounts, preparation of

classified abstract, consolidated abstract, ledger, detail book and
finalisation of monthly accounts.
9. Compilation of monthly accounts of a Division.
10. Corrections in accounts, Transfer Entries.
11. Inter-Government and inter-departmental transactions and their

adjustments.
12. Ways and means position of Govt.-integration of the Accounts with

cash management by RBI.
13. Special Features of the accounting of Public Debt.

14. Objectives of Accounts- Appropriation Accounts, Finance Accounts

and Combined Finance and Revenue Accounts.
Examination
1. Duration: 3 Hours
2. Maximum Marks: 100
3. All the prescribed books will be allowed
4. The question paper would be of practical nature so as to achieve

maximum familiarisation of the subject and the rules and codal provisions.
5. The proportion of questions testing knowledge should be about

60% and those testing skill 40%.
6. There would be two compulsory questions one each from serial

number 2 and 14.
Prescribed Books
1. Government Accounting Rules 1990.
2. List of Major and Minor Heads of Account of Union and States.
3. Central Government Account (Receipts and Payments) Rules

1983.
4. Civil Accounts Manual.
5. Account Code for Accountants General.
6. Finance Accounts and Appropriations Accounts of the Union

Government.
7. Combined Finance and Revenue Accounts of Union and State

Governments in India (Latest available).
8. Central Public Works Account Code with Appendices.
9. Book of Forms of C.P.W.A Code.

Additional readings
10. Accounts Series brought out by O&M wing of Headquarters office.
11. Dharamvir Committee report 1990.
12. Handbook on public debt.
13. INTOSAI accounting standards.
14. Books on accounting North Holland Publishers.
15. Government Accounting and Control M.P.Gupta

TWO - ADVANCED COMMERCIAL ACCOUNTANCY
Aims:
1. To provide an in-depth knowledge of the principles and methods of

commercial accounting and reporting as well as its legal requirements.
2. To develop ability to carry out critical and reliable financial analysis of an

enterprise.
Contents
(1) Accounting principles, concepts and conventions, Single and

double entry systems.
(2) Preparation of Final Accounts (Manufacturing, Trading, Profit and

Loss Accounts, Balance sheet) of a sole trader including all processes
leading to their preparation (i.e. preparation of books of original entry,
ledger and trial balance including closing, adjustment and rectifying
entries).
(3) Bank reconciliation statement.
(4) Receipts and payments accounts and income and expenditure

accounts, with special reference to accounts of autonomous bodies under
Government.
(5) Aspects of:
(a) Depreciation and various methods thereof
(b) Stock valuation
(c) Capital and Revenue expenditure/receipts.
(d) Reserves and provisions.
(6) Exhibition of Final Accounts of Companies having regard to

schedule VI to the Companies Act, 1956 with special reference to
Government companies.
(7) Balance-Sheet reading interpretation and analysis of financial

statements- fund flow/cash flow statement Appraisal of company
performance by means of ratio analysis the uses and limitations of
financial information. Review of Account of Govt. Companies by IA&AD.
(8) Mandatory Accounting Standards published by ICAI and the extent

of compliance required for them.
Examination
(i) Duration: 3 Hours
(ii) Maximum Marks: 100
(iii) No book is allowed
(iv) Question paper will comprise of questions devoting 60% marks for
question testing knowledge and 40% for skills.
Prescribed Books
(1) Advanced Accounts M. C. Shukla and T. S. Grewal (S. Chand &

Co.)
(2) Financial Statement Analysis John N. Myer (Prentice Hall)
(3) How to read a Balance Sheet - ILO
(4) Accounting Standards Published by ICAI
Additional Readings
(i) Analysis of Financial Statement - S. B. Choudhury (Asia Publishing

House)
(ii) Practical Financial Statement Analysis- Roy A. Foulke (Tata Mc

Graw Hill)
(iii) Public Enterprises survey
(iv) Accountancy exercises by All India Management Association.

THREE - INDIAN FINANCIAL SYSTEM AND PARLIAMENTRY FINANCIAL

CONTROL
Aims
To provide a complete understanding of the Constitutional, legal and

administrative aspect of the financial system as well as its linkages in our federal
policy and accountability arrangements.
Contents
(1) General exposure to the evolution of Federal finance beginning with

the Charter Act of 1833 to the Deshmukh award in 1950.
(2) Financial relations between the Union and the States Taxing
Powers and distribution of revenue- limitations on the taxing powers Tax
Administration-Tax sharing, grants-in-aid and the loans-Financial
emergency.
(3) Role of Finance Commission Recommendations of the 9th

Finance Commission. Planning Commission Its composition Plan
formulation National Development Council- Plan Evaluation- Role of
Planning Commission in devolution of resources.
(4) Financial control of the legislature control over appropriation

general principles relating to receipt, custody and drawl of public money-
Consolidated Fund, Contingency Fund and Public Account Legislative
procedure relating to Budget and budgeting processes.
(5) Effectiveness of budgetary control New innovations- Economic

classification of budget.
(6) Exchequer control Reserve Bank of IndiaExisting system of

issues and management relating to bank notes-issue and management of
bank notes by the Reserve Bank-Currency chests and resource
management- One rupee notes-remittances within the Country The
Reserve Bank as the banker to Central and State Governments-the
Agency Banks-Governments Balances Adhoc treasury bills-Ways and
means and resource operation- Ways and means advances and

overdrafts Management of Public Debt.
(7) Audit Control Role of Finance Committees of the legislature

Public Accounts Committee, Committee on Public Undertakings and
Estimates Committee.
Examination
(1) Duration: 3 Hours
(2) Maximum marks: 100
(3) Books are not allowed
(4) Question paper would consist of critical and analytical type of

questions which are intended to test the probationers ability of
comprehension of the subject rather than questions which seek to
reproduce the factual details.
(5) This paper seeks to test knowledge and not any specific skills.
(6) There will be two compulsory questions, one each on the

recommendation of Ninth Finance Commission and the working of the
Parliamentary Committees.
Prescribed Books
(1) The Constitution of India Part VII.
(2) Report of the Ninth Finance Commission.
(3) The Control of Public Expenditure (Parts I & II)- Basil Chubb
(4) Indian Administration-Shri Ashok Chanda (Section on Financial

Administration)
(5) Federalism in India Shri Ashok Chanda (Chapters IV to VII).
(6) Books on Planning Commission (to be specified).
(7) Indian Financial System R.K. Sheshadri

Additional Readings
1. Rules of Procedure & Conduct of Business in Lok Sabha.
2. Budget Papers.
FOUR PRINCIPLES OF GOVERNMENT AUDIT

(Including receipt and commercial audit)
Aims
1. To impart an insight into the mandatory roll and objectives of audit

in general and the methodologies and practices of audit of expenditure,
receipts and public enterprises.
2. To develop practical skill in applying the audit standards and

techniques in regard to regularity and propriety of a transaction and to
certify the accounts.
Contents
1. Historical evolution of accounting and auditing system in India.
2. The legislative enactments for changes in the accounts and audit

system during the British period under (i) the East India Company
administration and (ii) British Crown administration Emergence of
Supreme Audit Authority.
3. Constitutional provisions governing the institution of the Comptroller

and Auditor General of India, CAGs (DPCS) Act, 1971.
4. Organisational structure of the Indian Audit and Accounts

Department- Headquarters office of the CAG of India and various field
offices Distribution of work relating to various types of accounts and audit
functions Staff organisation pattern.
5. The principles and philosophy of Government Audit An instrument

of accountability, pillar of democracy and upholder of constitution.
Independence, objectivity, factuality, legality-etc. Role of audit in

legislative control. Constructive aspects of audit process. Evolutionary
character of audit.
6. Audit of expenditure sanction audit, audit against provision of

funds, audit against regularity, propriety audit and efficiencycum-
performance audit profile of review audit of vouchers and initial
documents.
7. Special features of the following types of audit-
(a) Stores and stock audit
(b) Audit of grantin-aid
(c) Audit of debts, deposit and remittance transactions-

Borrowings, sinking fund, contingent liabilities, investments, service
and provident funds, reserve and reserve funds, deposits, loans
and advances by Government, Suspense Accounts and
remittances.
8. Audit of receipts- development of receipt auditscope of receipt

auditdistinction between receipt and expenditure auditself imposed
limitationsbroad categories of receipts.
9. Special features and methodology governing the audit of receipts

under the following Acts and Rules.
(a) Income Tax Act
(b) Customs act
(c) Central Excise and Salt Act and Central Excise Rules.
10. Commercial Audit -Special features of commercial auditaudit of

Government Companies, Statuary Corporation and Departmental
undertakingsprovisions of Companies Act, 1956-Audit of autonomous
bodies.
11. General principles of vouching, payments and receipts and of

valuations of assets and liabilities- internal audit versus statuary audit and
their interrelationshipAudit of Statuary Corporation and Govt. Companies
Evaluation of Internal Controls, Analytical Review, compliance and
substantive test Final results of certification audit and comments under
Section 619(a) of Companies Act 1956.
Examination
(iii) No book is permitted
(iv) Question paper will allocate 70% marks on testing the knowledge
and 30% for skills. 30% of the total marks will be devoted to receipt audit,
30% for commercial audit and the balance for other topics.
Prescribed books
(i) Constitution of India
(ii) CAGs (DPC) Act, 1971
(iii) CAGs M.S.O. (Technical) Volume-I
(iv) CAGs M.S.O. (Administrative) Volume-I
(v) Introduction to Indian Government Accounts and Audit.
(vi) Departmental Manuals for Audit mainly receipt audit, Commercial

audit including various audit series brought by O&M Wing of
Headquarters office.
(vii) The following bare Acts
(a) Income Tax Act
(b) Customs Act
(c) Central Exercise Act and Rules

3.18 Second Departmental Examination
ONE FINANCIAL RULES AND SREVICE REGULATIONS
Aims
1. To provide a firm foundation of knowledge and understanding of the

financial Rules and service regulations as well as the authority governing
them and the delegation of the authority.
2. To develop ability to interpret and apply the rules and regulations

while administrating them and to test the propriety and legality while
auditing.
Contents
(1) General Financial Rules General system of financial management

and control in government powers of sanctions budget, grants and
appropriation including procedures regarding demands for supplementary
grants-establishment contingent and miscellaneous expenditure- custody
and accounts of stores- Advances to Government Servants-destruction of
office records connected with accounts.
(2) Rules of delegation of financial powers delegation in Central

Government departments regarding powers to create permanent posts,
powers to incur contingent expenditure and miscellaneous expenditure
and powers to write off loans Duties of Internal Financial Advisors-
Schemes of delegation in IA&AD.
(3) Fundamental and Supplementary Rules governing various

departments, general conditions of services, pay, additional pay,
confirmation of appointments, deputation, foreign service, retirement, etc.
Rules related to Government residenceThe Central Civil Service
(Joining Time) Rules 1979 Travelling Allowance Rules.
(4) Central Civil Services (Leave) Rules 1972 governing different kinds
of leave including special kind of leave, study leave and special casual
leavegeneral conditions governing eligibility and sanction of leave, return
from the leave etc. scheme of delegation of powers for sanction of leave in
IA&AD.
(5) General Provident Fund (Central Services) Rules 1960- Provisions

relating to subscription, advances, withdrawal, interest, final payments and
maintenance of nominations Deposit linked Insurance scheme.
(6) Central Civil Services (Pension) Rules 1972 covering various kinds
of pension, Family Pension, Death cum retirement gratuity, commutation
and restoration of pension, procedure for sanction, authorisation and
payment of pension etc., payments of pension on re- employment.
(7) Comprehensive study of Central Civil Services (Conduct Rules)

1964, covering its applications, definitions, general conduct and behaviour
including joining of politics, associations, demonstration, Strikes,
acceptance of gift, dowry, private employment, acquiring movable and
immovable property, etc.
(8) Comprehensive study of Central Civil Services (Classification,

Control and Appeal) Rules 1965 dealing with classification of services,
appointing authority, disciplinary authority, suspension, procedure to
impose major and minor penalties, appeals, revision and review.
Examination
(ii) Marks: 100
(iii) All the prescribed books/specified rules would be allowed.
(iv) The question paper will comprise of question devoting 70% marks
for testing skills and 30% knowledge.
(v) There will be a compulsory question each on the Pensions and

CCS (CCA) Rules: -
Prescribed Books
1. Fundamental and supplementary Rules.

2. The Central Civil Services (Leave) Rules 1972.
3. The Central Civil Services (Joining Time) Rules1979.
4. The Central Civil Services (Pension) Rules1972.
5. The Central Civil Services (Conduct) Rules1964.
6. The Central Civil Services (Classification, Control and Appeal)

Rules 1965.
7. General Provident Fund (Central Services) Rules 1960.
8. Compilation of General Financial Rules 1963.
9. Compilation of delegation of Financial Powers Rules 1978.
10. C.A.Gs Manual of Standing orders (Administration) Vol. II
Note: - All the prescribed books will be allowed in the examination.
TWO COST AND MANAGEMENT ACCOUNTS
Aims
1. To impart knowledge of Costing Techniques and practices of

Management accounting.
2. To develop skill in cost effectiveness analysis and appraisal of

investment decision.
Contents
(i) Objectives, Importance and Advantages of Cost Accounting,

Differences between cost accounting and financial accounting.
(ii) Definitions and Cost concepts Elements of Cost, Cost unit and
cost centre Types of Costing.
(iii) A general understanding of the various methods of costing.
(iv) Overheads- Definition, classification, collection and distribution.
(v) Cost audit provisions of the Companies Act Cost Audit versus
Financial Audit- Cost Audit (Report) Rules.
(vi) Reconciliation of Cost and Financial Accounts.
(vii) Budgetary control objectives Functional Budgets including cash

budgets, fixed and flexible budgets Analysis, and reporting of budget
variances Performance evaluation.
(viii) Marginal costing concepts-Applications-Make or Buy decisions,

cost-volume-profit analysis, Breakeven analysis.
(ix) Joint and byeproductsproblems thereon.
(x) Appraisal of Capital Investment Decisions- Pay-back period,

Discounted Cash flow Return on Investment Improvement of
Profitability.
(xi) Standard costing Analysis and variances.
Examination
(i) Duration: 3 hours
(iii) Books are not allowed.
(iv) The question papers will comprise of question devoting 50% marks
for testing skills and 50% for testing knowledge.
(v) One compulsory question each shall be asked from marginal

costing and appraisal of capital investment decisions.
Prescribed Books
(i) Principles and Practice of Cost Accounts by Shri N.K.Prasad.
(1) The Companies Act, 1956.
Additional Readings
1. Guide to cost audit by ICAI Research Committee.
THREE - COMPUTER SYSTEM
The aim of the syllabus is:

(i) to develop a familiarity with the basic concepts and practices of electronic
data and information processing;
(ii) to impact a critical recognition of the special importance of computers in

efficient management of an organisation;
(iii) to provide for a firm foundation for of use of computers and application
software;
(iv) to enable the probationers to operate a Personal Computer and use

standard software package; and
(v) to generate in the probationers the ability to apply to apply their knowledge
and understanding of the computer system to the development of solutions to
specific administrative/managerial problems.
The probationers will not only be accepted to know and understand the
subject but also to apply it in practical situations. The syllabus therefore includes
a Project work also.
The course would be covered both in the first and second semester with
final examination at the end of second semester.
Contents
1. Basic concepts of computer
Electronic Data Processing Systems, Computer, input/output media and

devices, central processing unit, Methods for organising and processing
computer files. Hardware and software, Real-time systems, Multi-processing,
multi programming and time-sharing.
2. Computer applications
Applications of data processing devices, Sales accounting, inventory

accounting, purchases and disbursements, pay roll, production scheduling,
inventory control and costaccounting.
3. Software packages
Study and working of the selected software packages, namely, MS Word,

Lotus 1-2-3 and dBase IV, Basic Programming.
4. Computerisation of Government accounts
Application of computer in Government accounts Computerisation of

Central Civil accounts NICNET Systems Computerisation of State Government
accounts and entitlements like G.P.F., Pension etc.-Case Studies Study of the
system, System Design and Analysis.
5. Controls and Auditing
Organisational controls, data processing control, audit approaches in EDP

systems- problem of audit trail special audit techniques.
6. Project Work
A project work involving application of one of the standard software will be

executed by the probationers for a given data and requirements, under the
guidance of a nominated officer. A report will then be prepared and subjected to
scrutiny and Viva-voce test.
Examination
(i) 30 % marks would be allotted for written examination, 50% for

practical Examination and 20% for project work.
(ii) Project work would be undertaken under the supervision of officers

associated with computer work and evaluated by external examiners.
(iii) The Project work includes a viva-voce and demonstration. The

marks obtained by a probationer in the project work will be carried forward
in case of subsequent attempts by the probationers.
(iv) The projects work would be aimed at testing the ability of the
probationers to make use of an application useful to the IAAD.
Prescribed Books
1. Computers Today Donal H Sanders (MC Graw Hill)

2. Que Corporation, Indiana series
(i) Using PC DOS.
(ii) Using Microsoft Word.
(iii) Using Lotus 1-2-3.
(iv) Using dBase IV.
3. Computer Audit Guidelines published by Charted Institute of Public

Finance and Accountancy London.
4. Audit Reports on Computer audit.
FOUR ADVANCED GOVERNMENT AUDIT
Aims
1. To provide a complete background of advanced audit techniques in our

country and of the processing and follow up of audit findings.
2. To develop a flair for a comparative study of the audit techniques of

different SAIs.
3. To develop innovative skills in applying the audit techniques for appraisal

of different systems projects programmes and enterprises as well as tax and
non- tax schemes.
Interpretation of Aims and Methodology
The syllabus is meant to familiarise the probationers with the

contemporary techniques of Government Auditing, the various types of Audit
Reporting, legislative action on Audit Reports and the International Audit
Organisations. The various techniques of Audit and Audit Reporting will be
explained with reference to selected cases from the Audit Reports. In respect of
every possible component of the syllabus, case studies will be selected from
various Audit Reports and used for teaching an explanation.
Contents
Audit Techniques: Distinctive features of audit by SAIs: Audit beyond

legality of expenditures.
Audit for ensuring economy and efficiency: definition and application in

various areas like supply contracts, purchases, works contract, project,
etc.
Review of schemes: Major features of scheme reviews and presentation

of results Audit Review in Receipt Audit Reports.
Review of system on specific activities of selected departments:

Reviews prepared by Civil, Defence, Railways and P&T Audit Offices.
Audit Boards: Constitution and distinct features: Techniques of

Comprehensive audit appraisals for Public Sector Undertakings.
Audit Reporting: Structure of Central Audit Reports, Civil Audit Reports,

Receipts Audit Reports, Railways Audit Reports, Defence Audit Reports,
P&T Audit Reports and Commercial Audit Reports.
Major Features of Reporting styles adopted Over-view cases of

irregularities, statistical details on state finances and reviews thereof.
Legislative Action on Audit Reports: Principal of Accountability:

Parliamentary Committees responsible for consideration of Audit Reports
Constitution of Committees and their secretariat to help the committees
Preparation of Memorandum of important points and briefing for the
members of the committee Role of Audit in the course of committees
proceedings Crucial importance of key documents- Verification of the
draft of the committees before it is finalised.
International Audit Organisations: Objective of INTOSAI and ASOSAI,

their constitution and activities Important International Declarations on
Audit.
Examination
Marks: 100
Duration: 3 Hours
The question papers shall comprise of questions 50% of which will test the
knowledge and 50% the skills. There will be one compulsory question each on
audit techniques and international audit organisations.
The aim of the examination is to test the understanding of the probationers

on various audit techniques and a clear distinction of their nature. The question
should be aimed at getting this distinction clear and to make them apply the
various techniques to serve the given audit objections. The question should aim
at testing the knowledge of the probationers regarding structure and contents of
Audit Reports and their understanding about the selected cases, which have
been taught to explain this.
The questions can also be asked by giving small cases and requiring
probationers to explain the audit techniques used in presentation of these cases.
The question on the legislative action and international organisations will be
mainly aimed at testing their knowledge and information on these subjects.
Prescribed Books
(i) Government Auditing- Foreword by T.N. Chaturvedi
(ii) C.A.Gs (D.P.C) Act 1971
(iii) C.A.Gs M.S.O. (Technical) Volume-I
(iv) C.A.Gs. M.S.O (Administrative) Volume-I
(v) Departmental Manuals for Audit
(vi) Selected audit reports
Additional Readings
(i) Audit of public utilities ASHISH Publication
(ii) Auditing receipts - ASHISH Publication

(iii) Auditing Transport Services
(iv) Auditing Public Works and Projects
(v) Auditing Science and Technology
(vi) CAG of INDIA analytical history Vol. I- Vol. 4(selected portions)
(vii) Audit in Indian Democracy-Y. Kishan
(viii) Role of CAG in Indian Democracy S.C. Mukherjee.
5. QUANTITATIVE TECHINIQUES
Aims
1. To create an understanding and critical awareness of the uses and

limitations of quantitative techniques and analysis.
2. To develop ability to use quantitative analysis appropriately in decision in

reaching audit conclusions, etc.
Contents
1. Nature, significance and purpose of Operations Research, Basic concepts

and definitions: Methodology of Operations Research: Operation Research
Techniques: construction, solution and testing of the operation research models;
implementation and control of the solution.
2. Linear Programming
(i) Concept and formulation of linear programming model.
(ii) Working on simplex algorithm Interpretation of final results

Application of linear programming techniques in real life situations.
(iii) Transportation and Assignments problems.
(iv) Theory of Games- two person, Zero- sum games.
(v) Dual Problem.

3. Network Analysis on Project Planning
(i) Network Diagram: - Drawing an arrow network and numbering the

events, estimation of job duration and concept of earliest and latest event
issues.
(ii) Analysis of project through network diagram.
(iii) Updating of Network.
(iv) Financial planning through network.
(v) Network crashing.
(vi) Allocation of resources in a project.
(vii) Programme Evaluation and Review techniques (PERT) concept of

critical path (CPM).
(viii) Application of Network Technique.
(ix) Monitoring and control.
(x) MOST, LOB and GERT.
4. Statistical Decision Theory- Decision tree problems for decision-making

and risk analysis- Application of decision tree in investment decision, provisions
strategy and competitive binding.
5. Statistical sampling techniques and their application in audit.
6. General understanding of other operations research techniques like: -
(i) Inventory control.
(ii) Waiting line Problem.
(iii) Replacement and maintenance model
(iv) Methodology of simulation.
(v) Input-output Techniques
(vi) General ideas about non-linear Programming.

7. Applications of Quantitative Techniques in Government.
Examination
(i) Time: 3 hours
(ii) Marks: 100
(iii) Books are not allowed.
(iv) The emphasis of the question paper should be on the appreciation

of the techniques rather than on the mathematical proof of them. The
questions will require probationers to apply the techniques to decision
making situations and to demonstrate in applying the techniques that they
understand their relevances and their limitations in the situations depicted.
(v) Equal coverage could be given for all chapters.
Prescribed Books
1. Introduction to Operations Research C.W.Churchman, R.L.Ackoff,

E.L.Arnoff (John Wiley & Sons).
2. Operations Research (Methods & Practice) C.K.Mustafi (Jiley

Eastern Ltd.)
3. Operations Research (Methods & Problem) Mourice Sacieni,

Arthur Yespan, Lawrence Friedman (John Wiley & Sons Inc- London).
4. The Quantitative Approaches to managerial decisions- Leonard W.

Heir- (Prentice Hall of India Pvt. Ltd.)
5. Quantitative techniques- Levin and Kirk Patrick-(Mc Graw Hill).
Qualifying Marks
3.19 Probationers who obtain 40 percent of marks in each of the subjects and
50 percent in the aggregate will be held to have passed the examination. Those
who fail in an examination as a whole will be held to have passed and be
exempted for re-examination in the subjects in which they obtain 60% of the
marks. These marks will be taken into account in reckoning the minimum
aggregate at a later examination. No probationer will be ordinarily allowed to

appear in the second departmental examination before he has fully passed the
first departmental examination.
3.20 Apart from the instruction imparted in various subjects for the
Departmental Examination there will also be series of guest lectures on the
following general exposure subjects:
FIRST DEPARTMENTAL EXAMINATION
Public Finance and Fiscal Policy.
Five-Year Plans.
Projects Appraisal and Management.
SECOND DEPARTMENTAL EXAMINATION
Commercial Law.
Management and Behavioural Aspects.
Structure and Functioning of Audited Organisations.
The Academy will make suitable arrangements to test the knowledge of

the probationers in these subjects during their period of training. The
performance of the probationers in such tests will be duly taken into account
while evaluating the overall performance of the probationers and their
achievements in the Academy. The syllabi prescribed for local tests are given
below:
DEPARTMENTAL EXAMINATION-I
PUBLIC FINANCE AND FISCAL POLICY
Objectives
(i) To provide an exposure to general concepts of Public Finance and Fiscal

Policy including Public expenditure, public revenue, public debt and financial
administration.
(ii) To relate these concepts to the Indian system.

Coverage
(i) Nature and scope of Public Finance- Objectives of fiscal policy.
(ii) Central Finances, State Finances and Local Finances.
(iii) Public expenditure classification and canons of public expenditure.
(iv) Public Revenue- sources, classification and canons of taxations- salient

features of Indian tax system Defects in Tax structure suggestions for
improvement.
(v) Public Debt Chief characteristics of Indian Public Debt- Problems of

public debt policy- Burden of Public Debt- Public debt management redemption
and monetisation of Public debt-deficit financing in India.
(vi) Fiscal Policy under five year plans in India New Economic Policy long-
term fiscal policy.
(vii) Forms of Public Enterprises in India- performance and problems.
Time allotment: 3 days covering 6 sessions of 2 hours each.
Faculty: Guest Faculty.
Examination: There would not be any examination.
FIVE YEAR PLANS
Objectives: To provide an understanding of the role of Planning Commission in

India and the Planning process.
Coverage
(i) Five-year plans Decentralisation of planning process.
(ii) Mobilization and allocation of resources Gadgil formula.
(iii) Plan Coordination and Monitoring.
(iv) Planning process with regard to certain important sectors like Rural
Development, Agriculture, Energy, Steel etc.
Time allotment: three days covering 6 sessions of two hours each.
Faculty: Guest Faculty
Examination: There would not be separate examination in this subject.

However, certain portions of this subjects form a part of the syllabus on Indian
Financial System and Parliamentary Financial Control which is included in
Departmental Examination-I
PROJECT APPRAISAL AND MANAGEMENT
Objectives: To provide a basic undertaking and awareness about the modern

techniques of project appraisal and Management for decision taking.
Coverage: Project Appraisal and Management. Social cost benefit analysis.

(Network analysis in project planning is covered in quantitative Techniques)
Time Allotment: Two days covering 4 sessions two hours each.
Faculty: Guest Faculty.
Examination: There would not be separate examination in this subject.

However, this subject forms a part of the syllabus on quantitative Techniques
which is included in Departmental Examination-II
Departmental Examination-II
COMMERCIAL LAW
Objectives: To provide an understanding of the various provisions of Indian

Contract Act and Sale of Goods Act.
Coverage
A. The Indian Contract Act 1872
(i) Definitions Communication of acceptance and revocation of proposals.
(ii) Void and voidable contracts void agreement.
(iii) Contingent Contract.

(iv) Performance of Contracts.
(v) Consequences of breach of contract.
B. The Sale of Goods Act 1930
(i) Definitions.
(ii) Formation of the Contract.
(iii) Effects of the Contract.
(iv) Performance of the Contract.
(v) Rights of unpaid seller against the goods.
(vi) Suits for breach of the contract.
(vii) Miscellaneous Sections
Time Allotment: Four days covering Eight sessions of two hours each.
Examination: There would not be any examination in this subject.
MANAGEMENT AND BEHAVIOURAL ASPECTS
Objectives: To provide an exposure to modern concepts of management and

Behavioural Sciences with a view to achieve maximum results in the work
assignment.
Coverage: The followings areas of personnel management would be covered:
(i) Leadership
(ii) Motivation
(iii) Decision making
(iv) Communication
Time Allotment: Two days consisting of four sessions of two hours each.

Examination: There would not be any examination.
STRUCTURE AND FUNCTIONING OF THE AUDITEE ORGANISATIONS
Objective: To provide an exposure to the organisational structure and functions

of auditee organisations.
Coverage: The followings organisations would be covered:
(i) Central Govt. Civil departments.
(ii) Central Tax Administration.
(iii) Railways.
(iv) Defence.
(v) Posts and Telecommunications.
(vi) Autonomous Bodies.
(vii) Statutory Corporations.
(viii) Government Companies.
(ix) State Government Companies.
(x) State Autonomous bodies and other organisations.
Time allotment: Five days consisting of ten sessions of two hours each.
Faculty: Guest Faculty from the Training Institutes of Railways Training College,
Postal Staff College, etc. would be invited and the material prepared by these
institutions utilised.
Examination: There would not be any examination in this subject.

Hindi Examination
3.21 The Probationers will also be required to be take and qualify in an

examination in Hindi as per syllabus given below for which a paper will be set
centrally from Head Office, supplemented by a viva-voce test. A probationer
securing 40% marks will be declared pass in the paper. While the marks secured
in Hindi paper will not count towards the aggregate for a pass in the
Departmental Examination, pass in Hindi paper will be necessary for completion
of probation.
3.21.1 HINDI-I: FOR PROBATIONERS WHO HAVE NO/LITTLE KNOWLEDGE

OF HINDI
Objectives
(i) To learn all the basic structure of the language;
(ii) To be able to read, write and speak in Hindi of simple sentences of daily
use;
(iii) To be acquainted with the common audit and accounting terminology;
(iv) To learn the simple techniques of translation from English to Hindi and
vice versa; and
(v) To be able to understand brief routine official notes and drafts.
Interpretation of the objectives: The probationers who have no/little knowledge

in Hindi should be able to acquire and develop four basic skills - namely listening
(understandings), speaking, reading and writing adequately. They should also
learn common administrative terms, phrases, etc. in Hindi.
Examination Scheme
(i) Translation of simple sentences-Hindi to English and vice versa. (10)
(ii) Basic structure of the language (filling in gapes, multiple choice of words,
correction of sentences etc.). (15)
(iii) Set and free composition of simple nature comprehensions. (15)

(iv) Audit and Accounting terms/phrases /routine office notes. (10)
Viva-voce
(i) Reading of printed/manuscript material. (10)
(ii) Dictation (5)
(iii) Conversation (10)
Recommended Books
(i) Prabodh Lekhan Bodhan Pustika
(ii) Probodh Primer
(iii) Probodh Ucharan Pustika
(iv) Swadhaya (Rapid Reader) Prepared by LBSNAA Selected portion
(v) Glossery of Audit and Accounts terminology (Chapter 3 and 4 of Part I)

(Chapter 3: Names of Sections in IA & AD and Chapter 4: Designations in IA &
AD) This book would be allowed in examination.
3.21.2 HINDI-II: FOR PROBATIONERS WHO ALREADY POSSESS

ADEEQUATE KNOWLEDGE OF HINDI
Objectives: The followings objectives are expected to be achieved in this

syllabus:
(i) All objectives specified under Hindi-I syllabus.
(ii) To be able to prepare official notes and drafts in Hindi.
(iii) To be able to understand audit and accounts terminology in Hindi.
(iv) To be able to have good skill of translation techniques.
Interpretation of the objectives: This category of probationers though posses

adequate knowledge of Hindi but do not have sufficient skill of translation
techniques, audit and accounts terms and phrases and noting and drafting in
Hindi. The syllabus proposes to impart this knowledge and skill.
Examination Scheme
Maximum Marks 75
Written 50
Viva-voce 25
Written Examination
(i) Set and free composition comprising of prcis writing, comprehension and
free composition. (20)
(ii) Translation of notes and drafts of technical nature into simple and
intelligible Hindi. (10)
(iii) Official correspondence, noting and drafting in Hindi (10)
(iv) Audit and Accounting terminology/routine office notes. (10)
Viva-voce
(i) Reading of Printed/manuscript material (10)
(ii) Dictation (5)
(iii) Conversation (10)
Recommended Books
(i) karyalay Sahayika by Central Secretariat Hindi Parishad(Part : 2,3).
(ii) Glossary of Audit and Accounts terminology by the Comptroller and

Auditor General of India
(iii) Audit-Notes and Drafts by Central Secretariat Hindi Parishad.
Note: All Books are allowed in the Examination.
Additional Reading: (i) Administrative Hindi-Prepared and Published by

National Academy of Administration.
3.22 Scheme for award of General Proficiency Medals/Certificates to

Probationers.
1. With a view to increasing the motivation of the direct recruits to

undertake training seriously and to giving adequate importance to
development of right kind of quantities including attitudes etc. towards

public service in general and functions of the department in particular the
outstanding probationers will be awarded General Proficiency
Medals/Certificate. The details of the scheme are as under; -
Nomenclature:
2. This scheme may be called Scheme for award of General

Proficiency Medals/Certificates to Probationers.
Applicability:
3. This scheme would be applicable to all the IA & AS and ICAS

Probationers who are appointed to these services by direct recruitment
and who undergo their Induction Programme in Govt. Accounting and
Auditing both Phase I and Phase II, including the field training, in the
National Academy of Audit and Accounts, Shimla starting from 1990
batch.
Medals and Certificate to be Awarded
4. In all two medals shall be awarded every year. They are as

follows;-
(i) The Narahari Rao Gold Medal for General Proficiency.
(ii) The Wattal Silver Medal for General Proficiency.
A General Proficiency Certificate would be awarded every year to the third

probationer.
The performance in field training would be assessed on the basis of a

report received from respective Accountant General/Controller General of
Accounts on the probationers field training and the report of the faculty
members nominated to monitor the practical training.
Procedure for Evaluation
(1) The Director shall make suitable arrangements for evaluation under
various criteria indicated in para 5.
(2) At the end of the Phase II, the best probationers for award of
medals and certificate would be selected by the selection committee
comprising-
(i) Director
(ii) Joint Directors
(iii) An officer nominated by Deputy Comptroller and Auditor

General of India.
Award of Medals and Certificates
5. (1) The eligible probationer obtaining the highest score of points

shall be awarded The Narahari Rao Gold Medal for General Proficiency.
(2) The eligible probationers obtaining the next highest score of

points shall be awarded The Wattal Silver Medal for General Proficiency.
(3) The eligible probationer obtaining the next highest score of

points shall be awarded the General Proficiency Certificate.
Residuary Matters
In areas of any doubt or representation regarding award of medals or the

certificates, the matter would be submitted to Deputy Comptroller & Auditor
General whose decision shall be final.
Criteria for Evaluation
The following would be criteria for award of medals: -
Sr. Particulars Weightage points

No.
1. Performance in DE-I and DE-II 45% 900
(only in the first attempt.)
(There are 4 subjects in DE-I
(excluding the language) and 5 in DE-II
and total marks obtained by a
probationer would be taken into
account)
2 Attendance and punctuality 5% 50+50
3. Participation in management of 5% 100

various Committees & other
similar assignments like group
leader for treasury training,
trekking etc
4. Performance in practical 15% 300

training in Accountants
Generals Offices.
5. Strategy paper 5% 100

(During their field training in AsGs
offices, each probationer would be
required to prepare a working paper on
a selected topic which he would be
presenting during Phase-II training in
the Academy)
6. Performance in assignments 10% 200
such as speakers Forum,
Book Review, Contribution to
magazine Term Paper,
Syndicate Paper and the like
7. Sports and the other extra 5% 100

curricular activities
8. General assessment by faculty 5% 100
9. Directors assessment 5% 100
Total 100% 2000
Note: 1. In order to be eligible for award of medal or certificate, a probationer will

have to pass each of the Departmental Examinations in the very first attempt. A
probationer who does not appear in DE-I and DE-II in the first chance will fall
outside the purview of the scheme.
3.23 Rules for conducting the Examination
The departmental examinations will be conducted in accordance with the

order prescribed for conducting the Section Officers Grade Examinations. The
orders in paragraphs 9.10.3, 9.10.8, 9.10.10, 9.10.14 to 9.10.19 and 9.10.21 will
not, however, apply to the departmental examinations.
3.24 When counted against strength
Probationers will normally count against the sanctioned strength of the

office to which they are posted after the end of two years, or from such earlier or
later date as the Comptroller and Auditor General may determine.
3.25 Exposure to Audit before promotion to STS
In order to provide to exposure to Audit, the officers will be posted in the

Audit Offices also before being promoted to Senior Time Scale. After completing
the institutional and field training, the Officers will be first posted for one year in A
& E offices and for a period of six months to one year in Audit offices at the same
station.
3.26 Postings and Transfers
Postings and Transfers from one office to another of all officers below the
rank of Deputy Comptroller and Auditor General are made by the Comptroller
and Auditor General. The appointment of the Deputy Comptroller and Auditor
General is made by the Central Government. The Accountants General /Principal
Directors of Audit may make postings within their respective offices, to the
sanctioned charges of Assistant Accountants General/Assistant Directors of
Audit (Also see para 1.14).
3.27 Members of the Indian Audit and Accounts service are not permitted to
make personal requests for special consideration in the matter of promotion,
posting etc. but the Comptroller and Auditor General is willing to receive demi-
official intimation of an officers preference for particular localities or for particular
branches of the work of the Indian Audit and Accounts Department. Officers
wishes are met as far as possible but the preference of officers are naturally
subordinated to the requirements of the Department. An officer sending such an
intimation should communicate the contents of this letter to his Accountant
General to whom copies of replies will be sent by the Comptroller and Auditor
General.
3.28 All reports of taking and giving over charge should be submitted to the
Comptroller and Auditor General on the day the transfer of charge is made.
3.29 Leave
3.29.1 IA&AS officers requiring leave on foreseeable grounds, as for instance for
rest and recreation, may intimate their intention to proceed on leave two months
in advance. Such intimations of leave requiring sanction by Comptroller and
Auditor General may be sent in the proforma annexed to this chapter.
3.29.2 All heads of field Offices in IA&AD who are of the rank of Accountant
General/Principal Director of Audit may grant leave of all kinds expect special
disability leave, Study leave and leave not due, and leave preparatory to
retirement to the IA&AS Officers serving in their own offices and in the offices
under their control to the extent indicated below subject to local arrangements:
(A) Officers in the Junior Administrative Grade including the Selection

Grade and officers in the senior time scale-upto 45 days.
(B) Other IA&AS Officers-upto 60 days, the above power is subject to

the following conditions:
(i) The Accountant General/Principal Director of Audit etc. is

satisfied that will not suffer by the absence of the officer of leave.
(ii) It is possible to make adequate internal arrangement so that

work of the office as whole does not suffer.
(iii) If the Accountant General/Principal Director of Audit needs a

substitute in place of the officer proceeding on leave, prior approval
of headquarters office should be obtained before leave is
sectioned.
(iv) Head of field offices may also grant leave of all kinds expect
special disability leave, study leave and leave not due upto 180
days to the temporary Assistant Accountants General/Assistant
Directors serving under them and in the office under their control
subject to local arrangements.
NOTE: 1 If leave be refused in any case a report of the reasons for

the refusal should be made to the headquarters office.
NOTE: 2 All grant of leave and the date of departure on, and return
from leave shall be reported to the headquarters offices.
NOTE: 3 The instructions will not apply in the case where orders
transferring officers have been issued by Comptroller and Auditor General
of India. In such cases separate orders of the Comptroller and Auditor
General should be obtained before relieving officers proceeding on leave
This applies even if the leave had been actually sanctioned on a date
before the receipt of transfer orders.
3.29.3 In making proposals for creation of temporary posts of Accounts/Audit

Officers in leave or other vacancies of officers of the Indian Audit and Accounts
Service, the Accountants General/Principal Director of Audit should bear in mind
that no (in-lieu) posts will be sanctioned for vacancies of less than 46 days
except in very exceptional circumstances.
3.29.3.1 In lieu posts should not normally be operated by Accountants

General/Principal Director of Audit without prior sanction of the Comptroller and
Auditor General. However, an in-lieu post of Accounts/Audit Officer may be
operated in anticipation of the approval of the Comptroller and Auditor General in
cases where a post of Assistant Accountant General or Assistant Director of
Audit falls vacant suddenly in unforeseen circumstances and the resultant
vacancy would clearly exceed 46 days. The Comptroller and Auditor General
should be approached for sanction, immediately the unforeseen event occurs
and it is decided to operate on the in-lieu post in anticipation of sanction.
3.29.4 All officers before proceeding on leave, should report to the Comptroller
and Auditor General, their address during leave.
3.29.5 Officers granted leave on medical certificate should submit a medical

certificate of fitness, before returning to duty. Such officers may send an
intimation regarding the prospects of their being fit to resume duty, seven/fifteen
days before the expiry of the leave, accordingly as the leave is for a period of one
month or more.
3.30 Confidential Reports
3.30.1 The Heads of offices, should send an annual report on the work and
conduct of each officer serving under him including probationers, in prescribed
forms No.3 and 4 confidentially to the Assistant Comptroller and Auditor General
(Personnel) by name, to reach by 15th January each year. In the case of
probationers attached to the National Academy of Audit and Accounts, Shimla
the reports should be sent by the Director, National Academy, in Form No.4 in
the same manner. A covering letter should show a list of officers whose reports
are forwarded:
(a) Report should be submitted on all officers who have served under
the officer submitting the report for three months, or more during the year
under report. Office copies of the reports should not be kept. Whenever
there is a change in the Head of an office during the course of a year, the
relieved officer should write and leave with the relieving officer,
confidential reports on all officers who have served under him for three
months or more during the year under report and indicate in his
Memorandum accompanying the charge report that he has done so.
(b) It should be borne in the mind that the reports are intended to
supply such information as to make them a really reliable means of
arriving at a full and proper judgment of the character and capacity of the
officer concerned. They should, therefore, be based on careful
observation and be careful and conscientiously farmed. Remarks should
be not more off hand impressions and should not be so brief and casual
as to convey little real meaning. The writing of the confidential reports
should be objective and particular attention should be paid to the qualities
of initiative, drive, administrative ability etc. so that the merit of an officer
namely ability, calibre, conscientiousness and hard work are duly
recognised.
(c) Every report should comment generally on the way in which the
officer has carried out his various duties during the year and should give
an estimate of his personality, integrity, character and ability, both

technical and administrative.
It should contain an opinion on any point specially required at any

particular time, e.g. fitness to cross an efficiency bar. It should conclude
with a general appreciation of the work of the officer reported on. The
detailed columns in the from prescribed for Junior Administrative Grade
and Time Scale Officers have also been so designed. Instances of good
and bad work or the conduct of the officer upon which the report is based
should not be given; nor the period or degree of personal experience to
justify the opinion recorded.
NOTE: The term administrative ability covers capacity for

organization, control over staff by disciplinary means or otherwise, attitude
towards staff and fellow officers.
(d) The officer should be made aware of the defects to which attention
is drawn in the report, and no attempt should be made to differentiate
between a remediable and an irremediable defect. Any report containing
adverse remarks which the Comptroller and Auditor General accepts as
material or where the Comptroller and Auditor General finds a report to be
indicative of a material fall in the a standard of the work and conduct of the
officers, will be sent to the head of the office with instructions that it is to
be shown to the officer concerned, his signature obtained upon it and the
report returned to the Assistant Comptroller and Auditor General
(Personnel) by name. Any remarks on an officers report which show that
he has taken steps to remedy defects to which his attention has been
drawn in a previous year should be communicated to him so that he may
know that his efforts to improve have not passed unnoticed: such
communication will be made by the Comptroller and Auditor General.
NOTE: It may be ensured that extracts of adverse remarks are not

communicated to the Officers while on leave on the account of sickness
the sickness, until after they become fit and rejoin duty.
3.30.2 (i) Adverse entries relating to specific incidents should

ordinarily not find a place in a confidential report, unless in the course of
Departmental proceedings, a specific punishment such as censure has been
awarded on the basis of such an incident.
(ii) Even if the reporting officer feels that although the matter is
not important enough to call for departmental proceedings, it is important enough
to be maintained specifically in the confidential report of the officer concerned, he
should, before making such an entry satisfy himself that his conclusion has been
arrived at only, after a reasonable opportunity has been given to the officer
reported on, to present his case relating to the incident.
(iii) Confidential reports should, as a rule, give a general

appreciation to the character, conduct and qualities of the officer reported on and
reference to specify incidents should be made, if at all, only by way of illustration
to support adverse comments of such general nature, e.g. inefficiency, delay,
lack of initiative or judgement etc.
Before comments which are likely to be construed as adverse are

recorded, the reporting officer should be advised to ensure that the officer
reported upon was warmed of the defects and exhorted to improve his work and
conduct. Such warnings may be given in writing if they are administered orally a
suitable record of it should be kept by the reporting office. Similar warnings might
be issued also in cases where a noticeable fall in the standard of work and
conduct of the officer reported upon, occurs.
3.31 Conduct and Discipline
3.31.1 The standing orders of the Central Government regarding the conduct of
the all Government servants in Civil employ, such as the Central Civil Services
(Conduct) Rules, 1964 as amended from time to time and the orders and
decisions thereunder are applicable to all officers of Indian Audit and Accounts
Department also.
NOTE: 1 The declarations regarding immovable property required to be

made under the Central Civil Services (Conducts) Rules 1964 and orders and
decisions thereunder should be submitted by all IA&AS Officers to the
Comptroller and Auditor General in the month of January each year and should
show the position as on 1st January of the year for which it is sent.
NOTE: 2 All reports, returns required to be submitted under the provision of

the Central Civil Services (Conduct) Rules should be sent to the Comptroller and
Auditor General by all IA&AS Officers (including those on deputation or Foreign
Service) through the head of the office viz. the Accountants General, Principal
Directors of Audit or Head of the Government Department or autonomous body
where the officer is on deputation.
The heads of offices under the Comptroller and Auditor General shall
submit the reports and returns in their own cases direct to the Comptroller and
Auditor General. Applications for sanction required to be given by the Comptroller
and Auditor General under the conduct rules should also be similarly sent by all
officers including those on deputation or foreign service.
3.32 Court Attachment orders
3.32.1 The Accountant General and other Heads of Departments are bound
invariably and promptly to report to the Comptroller and Auditor General, any
misconduct on the part of an officer working under them. If the pay of an officer
be attached by order of Civil Court, the fact must immediately be reported to the
Comptroller and Auditor General and the explanation of the officer should be
submitted with the report.
NOTE: The provisions relating to attachment of pay contained in Rules 74

to 78 of Central Government Accounts (Receipts and Payments) Rules 1983 are
applicable to all officers.
3.33 Appointment as Arbitrators
3.33. On the subject of arbitration the following rules have been laid down:
(i) A government servant shall not act as arbitrator in any case without
the sanction of his immediate superior unless he be directed so to act by a
Court having authority to appoint an arbitrator.
(ii) No Government Servant shall act as arbitrator in any case which is

likely to come before him in any shape by virtue of any judicial or
executive office which he may be holding.
(iii) If a government servant act as arbitrator at the private request of

disputants, he shall accept no fees except as provided in rules framed by
the Central Government under Rule 47 of the Fundamental Rules.
(iv) If he acts by appointment of a Court of Law, he may accept such

fees as the Court may fix.
3.33.2 An Officer called upon by a Court of Law to act as a Commission to give

evidence on technical matters may comply with the request provided that the
case is not of such a nature as will be likely to come before him in the course of
his official duties, and he may accept such fees as are fixed by the Court.
3.34 Correspondence with superior authority
3.34.1 No officer should correspond direct with an authority superior to the officer
under whom he is immediately serving except in a case of extreme emergency,
in which case he must send copies of his communications of his immediate
superior.
3.35 Appointment as Examiners and Moderators etc.
3.35.1 The Accountant General and other Heads of Audit and Accounts Offices
who are Head of the Departments may deal finally with requests for appointment
of officers serving in their offices as examiners or moderators or members of
interview boards in examinations held by the Public Service Commission and
other Government controlled bodies. Remuneration for such work will, however,
be regulated by the relevant provisions in the Fundamental Rules and
Supplementary Rules.
3.35.1.1 In dealing with requests from the Public Service Commission for
appointment of an officer as examiner or moderator, permission should not, save
for special reasons, be refused, if the officer is willing to take up the work in view
of Government of India Orders (3) below Fundamental Rule 46 and due secrecy
should be observed, in such cases as might be prescribed by the Public Services
Commissions.
3.36 Private Work
3.36.1 Honorary work of social or charitable nature or occasional work of a

literary, artistic or scientific character may be undertaken by an officer without the
special permission of the Comptroller and Auditor General who should, however
be consulted before any very important or onerous unpaid duties are assumed.
Note: Remunerated private work is governed by the Fundamental Rules.
3.36.2 No officer should act as correspondent, honorary or paid, occasional or

regular, to newspapers and journals or edit any newspaper or any other
periodical publication, without the previous permission of the Comptroller and
Auditor General. Before giving permission, the Comptroller and Auditor General
will consult the Central Government in the Ministry of Home Affairs so as to
ensure uniformity of practice between all Ministries.
3.36.3 No officer should become a member of any committee or Board of

Management of institutions, which are under the audit control of the Comptroller
and Auditor General. Cases where this is proposed should be referred to the
3.37 Broadcast Talks
3.37.1 An officer of Indian Audit and Account service asked to deliver a broadcast
talk should not do so without the previous permission of the Comptroller and
Auditor General. The officer must report the subject on which he proposes to talk,
whether it is connected with his official work or not, to the Comptroller and
Auditor General who will examine the text of the talk, where necessary, in
accordance with instructions issued from time to time, by the Central
Government in this behalf. The permission to broadcast if given, should be taken

to carry with it also the sanction to receive the honorarium, if any.
3.37.2 No such permission will, however be necessary for broadcast of purely

literary, artistic or scientific character and for the acceptance of honorarium
therefore. The onus of ensuring that the broadcast are of such a character rests
on the Government Servant concerned.
3.38 Penalties
3.38.1 The rules regarding the imposition of penalties are incorporated in the
Central Civil Service (Classification, Control and Appeal) Rules, 1965 and strict
compliance with these rules is necessary in any disciplinary case.
3.39 Petitions and Memorials
3.39.1 The instructions dealing with the submission of petitions to the President
contained in the Ministry of Home Affairs Notification NO. 40/5/50-Ests (B), dated
8-9-54 as amended from time to time are not applicable to the IAAD. However
petitions and memorials addressed to the President may be forwarded to the
Comptroller and Auditor General in duplicate.
3.40 Superannuating and Pension
3.40.1 (a) Recommendations for extension of service/re-employment after

superannuation. If any, should be submitted at least two month before the date
on which the officer would, in the absence of special orders, retire as such of
Group A officers have to referred to Government of India for sanction. The
instructions contained in M.H.A. (DPAR) O.M. No. 26011/1/77-Est (B), dated 18-
5-77 should be kept in view while processing cases for extension/re-employment.
(b) Applications for pension should be submitted to the concerned Pay

and Accounts Offices.
3.41 Miscellaneous
3.41.1 Whenever Accountant General/Principal Director of Audit proposes to

leave headquarters on casuals leave or during holidays, permission should be
sought well in advance except in emergency. When going out on tour, they
should send their tour programme to CAG in advance. When the absence
involves going to a place beyond their jurisdiction they should obtain the prior
permission of the Comptroller and Auditor General sufficiently in advance, as a
far as possible. In all cases, the address during the absence from the
headquarters should also be intimated before hand. During the budget session.
Accountants General are accepted to remain in Headquarters.
3.41.2 Accountants General/Principal Directors of Audit should obtain prior

permission of the Comptroller and Auditor General for availing casual leave in
combination with tour.
3.41.3 Other officers who intend to leave headquarters during casuals leave and/
or holidays should take prior permissions of the Accountant General /Principal
Director of Audit and also intimate to him their temporary address during the
period of such absence from headquarters.
3.41.4 Classified List of officers of the Indian Audit and Accounts Service is
issued yearly.
3.41.5 Telephone list of IA&AS officers in the Audit and Accounts Offices is also
issued by the office of the Comptroller and Auditor General twice a year.
Necessary material is sent by all the Audit and Accounts Offices to the
Comptroller and Auditor General. The changes as and when they occur, are also
intimated.
3.42 Notification
3.42.1 All important events in the official career of an IA&AS officer such as initial
appointment, transfer on deputation of Group A officers to IA&AD, retirement,
resignation and death should be notified in the official gazette.
ANNEXURE
(Referred to in Paragraph 3.22.1)
Office of the ..
Report of Intentions of IA&AS Officers to Proceed on Leave
Period....
Name Post Nature and Purpose Date of Recommendation Remarks

held period of last of Head of Office
leave required return
from
leave
1 2 3 4 5 6 7
Accountant General /Principal Director of Audit

CHAPTER IV
GROUP B OFFICERS
(A) ACCOUNTS / AUDIT OFFICERS
4.1 Recruitment
4.1.1 Recruitment to the grade of Accounts/Audit Officers (Group B gazetted)

in the Indian Audit and Accounts Department is made by promotion from the
grade of Asstt. Accounts/Asstt. Audit Officers with five years of combined regular
service as Asstt. Accounts/Asstt. Audit Officer and Section Officer, as on crucial
date. The recruitment rules also provide for filling up the posts by transfer on
deputation of Asstt. Accounts/ Audit Officers with five years of combined service
as Asstt. Accounts /Asstt. Audit Officers and S.O in other offices.
4.1.2 331/3% of the vacancies in the grade of Accounts/ Audit Officers are filled
by selection on the basis of relative merit, outstanding, very good and good, and
the remaining 662/3% of the vacancies are filled by promotion on the basis of
seniority subject to fitness.
4.1.3 Asstt. Accounts/ Asstt. Audit Officers are subject to such conditions as are
laid down by Government of India / CAG from time to time before they are
considered eligible or fit for promotion
4.1.4 The procedure of selection, appointment etc. is regulated in accordance

with the orders issued by Government of India / CAG from time to time.
4.1.5 There will be reservation of vacancies, for SC/ST, in the grade of

Accounts/Audit Officers filled by promotion on the basis of selection and
seniority-cum-fitness, as per orders issued by Government of India / CAG from
time to time.
4.2 Postings and Transfers
4.2.1 Accounts/Audit Officers are liable for service anywhere in India in any of
the offices or posts under the control of the respective cadre controlling authority
in whose cadre they are borne. They are also liable, like all other Central
Government servants, To be transferred from one office to another subject to the

provision of FR 15. CAG may, if necessary, transfer any officer to any post or
office within the I.A.&A.D. Accounts/ Audit Officers may also be transferred to
any post under the Government or on foreign service to a public sector
undertaking/ autonomous body / semi government organization owned or
controlled as may be determined in each case and subject to rules and order
issued by Govt. of India /CAG in this respect from time to time.
4.3 Permanent Absorption in Public Sector Undertaking /Autonomous

Bodies Owned or Controlled by Government
4.3.1 Permanent transfer /absorption of Accounts /Audit Officers in other

Departments of Central /State Governments is decided by the respective cadre
controlling authorities. Permanent absorption of Accounts /Audit Officers in public
sector undertakings /autonomous bodies owned or controlled by Government is,
however to be decided with the prior approval of CAG.
4.4 Forwarding of applications for posts outside the Department
4.4.1 Subject to administrative convenience and instructions issued by CAG

from time to time, the cadre controlling authorities may forward the applications
of Accounts /Audit Officers working under their control for posts in other
Central/State Government Departments and Public Sector undertakings and
autonomous organisations owned or controlled by Government against open
advertisement after obtaining the necessary undertaking from the applicants, as
might be prescribed in the order of Govt. of India / CAG from time to time, Prior
approval of CAG should be obtained before releasing the officer for such posts.
Resignation of Accounts /Audit Officers appointed by CAG prior to 29-11-62
should be sent to the CAG for acceptance. Before relieving the officers selected
for outside posts on the basis of such applications terms and conditions of their
relief, including terms and conditions of foreign service, If it is to be treated as
such, pay fixation, leave salary and pension contributions etc. based on orders
issued by Govt. of India /CAG from time to time should be intimated to the new
employer and his agreement thereto obtained.
4.5 Deputation /Foreign Service
4.5.1 Accounts /Audit Officers can be sent on deputation /foreign service only
with the prior approval of CAG except in the case of deputation to the State
Govts. or autonomous bodies etc. under them where the State Accountants
General can depute the Accounts /Audit Officers, borne in the cadre under their
control, to the respective State Govt. or autonomous bodies etc. under them.
4.6 In Lieu Posts
4.6.1 The Accountants General / Principal Directors of Audit should not operate
upon temporary posts of Accounts /Audit Officers In lieu of vacant Indian Audit
and Accounts Service posts without the prior approval of Comptroller and Auditor
General except in unforeseen circumstances and if it is administratively
unavoidable, no such post should, however, be operated upon if the vacancy is
excepted to be for less than 46 days.
4.7 Notifications
4.7.1 All important events in the official career of Accounts /Audit officers, such
as promotion including proforma under next below rule retirement, resignation
and death should be notified in official gazette. Notifications issued in this behalf
will be sent by the Accountants General /Principal Director of Audit concerned
direct to the press accompanied by Hindi version thereof, Only copies of above
office orders or advance notifications need be endorsed to the office of the
Comptroller and Auditor General of India.
(B) ASISTANT ACCOUNTS /ASSISTANT AUDIT OFFICERS
4.8 Recruitment
Recruitment to the grade of Asstt. Accounts / Asstt. Audit Officers (Group

B Gazetted) in the Indian Audit & Accounts Department is made by promotion
from the grade of Section Officers who have qualified in SOG examination and
have three years of regular service in grade as on the crucial date, on the basis
of the seniority subject to fitness. The recruitment rules also provide for filling up
the posts by transfer on deputation of Asstt. Accounts/Asstt. Audit Officers or
qualified Section Officers with three years of regular service in the grade in other
offices.
4.8.1 Section Officers are subject to such conditions as are laid down by Govt.
of India /CAG from time to time before they are considered eligible or fit for
promotion.

with the orders issue by Govt. of India /CAG from time to time.
4.8.3 There will be reservation of vacancies for SC/ST in the grade of Asstt.
Accounts / Asstt. Audit Officers filled by promotion, as per order issued by Govt.
of India /CAG from time to time.
4.9 Miscellaneous
4.9.1 The relevant provisions of postings and transfers, permanent absorption,

forwarding of applications, deputation / foreign service mentioned in this Chapter
in respect of Accounts/Audit Officers will apply mutatis mutandis to Asstt.
Accounts /Asstt. Audit Officers.
4.9.2 Accountants General and all other Heads of Departments in the Indian
Audit and Accounts Department may finally deal with the applications of
Accounts/Audit officers for all kinds of leave. No intimation in this regard need be
sent to the Comptroller and Auditor General.
Note: Accountants General /Heads of Departments may delegate the power in

this regard to any group officer working under them subject to any condition they
deem fit to impose.
4.9.3 Leave reserve in respect of the Accounts/Audit Officers cadre is provided

for in the Accountants /Auditors cadre vide paragraph 6.4.1
C. DIVISONAL ACCOUNTS OFFICER
4.10 Recruitment
4.10.1 The post of Divisional Accounts Officer (Group-B Gazetted) Grade-I under
the control of A&E offices of the Indian Audit & Accounts Department are filled by
promotion, on the basis of seniority subject to fitness of divisional Accounts

Officer Grade-II with three years of regular service in the grade of Rs.1640-2900,
as on the crucial date. The recruitment rules also provide for filling up the posts
by transfer on deputation of Asstt. Accounts/ Asstt. Audit Officers in the Indian
Audit & Accounts Department who are holding such posts on a regular basis and
have experience of Works Accounts/Works Audit or Selection Grade Divisional
Accountants (Divisional Accounts Officer Grade-II) with three years of regular
service in the grade in other offices of the Indian Audit & Accounts Department.
4.10.2 Divisional Accounts officers are subject to such conditions as are laid
down by Govt. of India /CAG from time to time before they are considered eligible
for promotion.

with the orders issued by Govt. of India /CAG from time to time.
4.10.4 There will be reservation of vacancies for SC/ST in the grade of Divisional
Accounts Officer Grade-I
4.11 Miscellaneous

forwarding of applications, mentioned in this Chapter in respect of Accounts/Audit
Officers will apply mutatis mutandis to Divisional Accounts Officer grade-I
(D) SENIOR PERSONAL ASSISTANT (GROUP- B GAZETTED)
4.12 Recruitment
4.12.1 The vacancies in the grade of Senior Personal Assistant (Group-B

Gazetted) are filled by promotion, on the basis of seniority subject to fitness of
Senior Personal Assistant (Group-C) with two years of regular service in the
grade, failing which by Senior Personal Assistant (Group C) with seven years
combined regular service as Senior Personal Assistant and failing both by
Manager (Typing Pool) where available with 7 years combined service as
Manager (Typing Pool) and PA or PA with 7 years regular service in the grade.
The rules also provide for filling up the vacancies by transfers on deputation from
other offices in Indian Audit & Accounts Department of Sr. PA (Group B) or Sr.
PA (Group C), Manager (Typing Pool)/PA with regular service as prescribed
under the field of promotion.
4.12.2 Persons in the feeder cadre are subject to such conditions as are laid
down by Govt. of India /CAG from time to time before they are considered eligible
or fit for promotion.

with the orders issued by Govt. of India /CAG from time to time.
4.12.4 There will be reservation of vacancies for SC/ST in the grade of Senior
Personal Assistant (Group-B Gazetted) filled by promotion as per orders issued
by Govt. of India /CAG from time to time.
4.13 Miscellaneous

forwarding of applications mentioned in this Chapter in respect of Accounts /Audit
Officers will apply mutatis mutandis to Sr. PA (Group-B Gazetted).
CHAPTER V
SECTION OFFICERS SERVICE
5.1 The Section Officers Service is a General Central Service Group-C

under the rule making control of the President acting in consultation with the
Comptroller and Auditor General of India, constituted for the first level of
supervision of the work of the Indian Audit and Accounts Department .The
Recruitment Rules for the post of Section Officer are contained in Appendices 14
and 15 of Volume III.
5.1.1 The relevant provisions of chapter X on various administrative matters

apply mutatis mutandis to members of the Section Officers Service also.
5.2 The branches of the Service are as follows:
(a) Civil:
(i) Ordinary branch for work in the Civil Audit/ Civil Accounts
offices.
(ii) Local Audit branch for work in the Local Audit branches of
the Accountants General, West Bengal and Bihar.
(b) Commercial Audit branch for work in the office of the Principal
Directors of Commercial Audit and in the Commercial Audit Wings of the
Civil Audit offices.
(c) Railway Audit branch for work in the Railways Audit offices.
(d) Posts and Telecommunications Audit branch for work in the P&T
Audit offices.
(e) Defence Audit Branch for work in the offices conducting Test Audit
of Defence Accounts.
Note: The orders regarding the appointment, conditions of service etc. of

Section Officers Service for Defence and Posts and Telecommunications
audit branches are given in the relevant local manuals.
5.3 Appointments to the Section Officers Service are made by the Authority
prescribed in Section E of Volume II. This is always subject to the conditions
that the eligible persons are also qualified in the opinion of the Appointing
Authority by ability, character and experience to discharge adequately and
efficiently the duties required of the incumbent for the post of Section Officer.
5.4 Appointment to the Section Officers Service
5.4.1 The details of the scheme and syllabus of the Section Officers Grade
Examination are prescribed in Chapter IX. No person who has not passed the
prescribed examination is eligible for appointment as Section Officer.
5.5.1 In accordance with the provisions of the Recruitment Rules, direct

appointment of Section Officers is made periodically under the order issued by
the Comptroller and Auditor General of India from time to time.
5.5.2 Every direct recruit appointed to the cadre of Section Officer will be on
probation for a period of two years. During the period of probation he/she will
have to qualify the S.O.G.E Part II. If a direct recruit fails to pass both parts of
S.O.G.E within the period of probation, he /she will be removed from service or if
fully deserving of retention, may be offered appointment as Auditor in respective
office against a direct recruitment vacancy, if available.
5.6 Seniority in Section Officers cadre
5.6.1 (i) Each Civil Audit Office and Civil Accounts Office and each Railway
Audit office has its own Section Officers cadre except where any such office is
re-organised into two or more independent office and so long as the cadre is not
separated for the offices into which it has been re-organized.
(ii) The interse seniority of Section Officers (commercial) is fixed on All

India basis under separate orders issued by the Comptroller and Auditor General
of India.
(iii) Similarly, the seniority of the Section Officers (Defence Audit

branch) and Section Officers (Posts and Telecommunications Audit branch) is
fixed separately.
5.6.2 Any employee who passes in an earlier Section Officers Grade

Examination will have precedence in appointment as Section Officer over a
person who passes in a later examination. As amongst persons who pass in the
same examination, the one senior according to the provision of para 5.7 will have
prior claim in such appointment. The seniority of a person appointed to officiate
as Section Officer shall ordinarily be based on the date of his first appointment
after passing the Section Officers Grade Examination.
5.6.3 If a person eligible for appointment to the Section Officers Service

happens to be non-available on account of leave or otherwise on the first
occasion when his turn for a appointment comes, and a person below him is
appointed to fill in a vacancy, the latter will not for that reason alone, become
senior to the former in the cadre of Section Officers.
5.6.4 Instructions on Sealed Cover Procedure should be kept in view where

relevant before promoting the officials.
5.6.5 The seniority of the officers found fit for promotion but promoted after the
period of penalty imposed on them, would be as per their position in the panel
recommended by the DPC from which they are promoted irrespective of their
date of promotion. However, the monetary benefit in the higher post will be
admissible only from the date of actual promotion.
5.6.6 The seniority of the direct recruits to the post of Section Officers on
passing Part II of the Section Officers Grade Examination shall be regulated by
the following principles:
(i) A directly recruited Section Officer shall rank immediately below the
last Section Officers Examination passed member of the staff officiating in
the Section Officers grade on the date on which he takes over charge as a
regular Section Officer. If an officiating Section Officer reverts at any time
to his pervious post, the reversion not being on account of his proceeding
on eave, he shall lose his seniority vis--vis all those recruited directly,
who are appointed as Section Officers up to the date on which he again
begins to officiate continuously.
Note: The term last Section Officers Grade Examination passed member
of staff refers to one who has passed in an earlier examination and not in
the examination in which the direct recruit has come out successful.
(ii) As between direct recruits themselves.
(a) One who completely passes the Section Officers Grade

Examination earlier shall rank senior to those who pass the
examination at a later date, irrespective of the date of their
recruitment of or of the date of passing Part-I of the Section
Officers Grade Examination.
(b) Amongst the persons who pass in the same Section Officers
Grade Examination, relative seniority shall be determined according
to the year of recruitment, i.e. those belonging to an earlier batch of
recruitment shall be senior to those belonging to a subsequent
batch.
(c) Where the direct recruits belonging to the same batch of

recruitment pass the same Section Officers Grade Examination,
the Chartered Accountants as a class will rank senior most, interse
seniority among them being fixed with reference to the date of
passing the Chartered Accountants (Final) examination, the person
passing in an earlier examination ranking senior to the one passing
in subsequent examination. The Cost and Works Accountants as a
class will be ranked below the Chartered Accountants, the interse
seniority among them being determined on the same lines as for
Chartered Accountants. When the date of passing the Chartered
Accountants (Final) /ICWA (Final) examination is the same, the
relative seniority within the relevant class of persons will be
determined according to seniority in age. All other persons will rank
as a class below the Chartered Accountants and Cost and Works
Accountants, the interse seniority among them being fixed in
accordance with the rank secured at the time of selection for
appointment. If for the purposes of ranking, two or more of them

have been bracketed, the older person shall be the senior.
(iii) A direct recruit is appointed as a Section Officer on regular basis

only on satisfactory completion of the period of probation prescribed in the
Recruitment Rules even though he passes the examination before that
period, his seniority is also effective on his actually taking over charge as
a regular Section Officer.
(iv) Once the seniority of a directly recruited Section Officer is fixed in

an office, he is for further advancement, governed by the same provisions
as laid down for other Section Officers.
5.7 The following principles shall be adopted in appointment to the posts of

Section Officers, the various classes of persons who pass in the same
examination:
(a) In the case of directly recruited Auditors/Accountants, the seniority

by total length of service as Auditor/Accountant alone irrespective of their
seniority and irrespective of total number of chances they have taken in
passing the Departmental Examination for Auditors/Accountants will be
the determining factor for their claim for appointment to the post of S.O.
But in the case of Auditors/Accountants recruited from the same panel the
seniority assigned to them on the basis of their position in the panel would
be criteria for appointment to the above post subject to any loss of
seniority which is envisaged if a candidate does not join within the
prescribed time limit (No.1778-N.2/193-65 dated 24-8-1967), However, in
case of transfer from one office to another at ones own request the
seniority in the gradation list will be the criterion.
(b) In the case of those Auditors/Accountants who have been

promoted from clerks cadre, service as Clerks up to six years will be
ignored and thereafter Service in the clerks cadre will be counted as
Auditors/Accountants Service for purpose of determining seniority.
(c) Service as Divisional Accountants and Selection Grade Divisional

Accountants shall be equated to service as Accountants but in the case of
directly recruited Divisional Accountants, service shall count from the date
they begin to hold charge as regular Divisional Accountants. Only
continuous service as Upper Division Clerk in P.W.D. is taken into
consideration for this purpose. In case where the effective date is the
same for both Accountant and Divisional Accountant, the Divisional
Accountant, should rank senior to the Accountant.
(d) Service as Stenographer shall be equated to service as

Auditor/Accountant or clerk according as the person concerned is a
graduate or under graduate. It will also include the service in the higher
grade like Personal Assistant, Manager (Typing & Cyclostyling Pool) etc.
The date of declaration of the results of the degree examination passed by
a Stenographer, while in service, should be taken into account for
purposes of fixation of his seniority vis--vis Auditor/Accountant.
Note-1: Service as Auditor/Accountant and service as clerk, referred

to above, means service as Auditor/Accountant and Clerk in the IA&AD
and does not include service as such any where else. Service as
Auditor/Accountant also includes service in the higher grade such as
Senior Auditor/ Senior Accountant and Supervisor.
Note-2: Penalties like reduction in rank, do not have adverse

cumulative effect for the purpose of reckoning seniority under this para.
5.8 Reservation of Vacancies
5.8.1 Appointment of the Senior Officers Service in departmental promotion for

purposes of the orders governing reservation of vacancies in favour of the
members of the Scheduled Castes and Scheduled Tribes; but in case,
appointment is also made by direct recruitment, the appointing authority shall pay
due regard to the proper and adequate representation of these communities in
the Section Officers Service. For this purpose, all the factors included in the
instructions contained in this behalf, in the Brochure on Reservation for
Scheduled Castes and Scheduled Tribes in Services (latest edition) shall be

taken into account.
5.9 Continuance of Section Officers in one Section
5.9.1 Section Officers should be given opportunity to gain experience of the

work done in the various branches of the office by posting them to sections in
different branches, by rotation, so that no Section Officer normally remains in any
particular Section /Wing for more than five years, where Civil section Officers are
working in the Commercial Wing they too would be subject to rotation as above.
5.10 Conditions of transfer from one office to another
5.10.1 Transfers to and from the Branches vide paragraph 5.2 of the Section
Officers Service are admissible only under the conditions explained in Chapter
IX.
5.10.2 Transfers of Section Officers including Section Officers Grade

Examination passed Auditors from one Audit and Accounts office to another are
not ordinarily made. They are, however, liable, like all other Central Government
servants, to be transferred from one office to another subject to the provisions of
F.R. 15. The Comptroller and Auditor General may transfer such persons to any
other office within the Indian Audit and Accountant Department or to any office
under the Central Government on such terms and conditions as may be
determined by him in each case.
5.11.1 Every Gazetted Officer shall at the end of the financial year or during the
year on the occasion of his proceeding on transfer or leave when he is unlikely to
return to the same office or charge, write up the confidential report in Form No.5
of every Section Officer who has served directly under him for three months or
more in that financial year.
The Confidential Reports on such of the Divisional Accountants working

as Section Officers in Audit and Accounts Offices should be written in the from
prescribed for Section Officers.
5.11.2 In the case of Section Officers attached to field parties in the OAD Wing,
who have not worked under any single officer for a period of three months or
more in a financial year, the branch officer at the Headquarters should write up
the reports after forming an opinion in the course of scrutiny of their inspection
reports and, if necessary, after calling for the reports from Inspecting Officers. An
assessment of their work and conduct should be done carefully and while
reviewing these Confidential Reports, the Senior Deputy Accountant
General/Director of Audit (Inspection) would take into account the reports from
the different officers as well as his own estimates.
5.12 Crossing of Efficiency Bar
5.12.1 (I) Procedure and guidelines to be followed in the matter of crossing of

Efficiency Bar by government servants have been laid down in Para 10.6 of
Chapter X.
(II) (a) Before allowing the Section Officers to cross the Efficiency bar,
their fitness to hold the charge of any of the following sections should be
tested , whenever possible:
(i) Office Administration
(ii) Book and Budget
(iii) Efficiency-cum-performance Audit
(iv) Gazetted Audit Department.
(v) Treasury Miscellaneous
(vi) Works Miscellaneous
(vii) Inspection of Public Work Divisions.
(viii) Appropriation /Report
(ix) Revenue Audit Parties
(x) Internal Test Audit

(b) The posting of Section Officers should be so arranged that each

one of them holds the charge of any one of the above named sections for a
sufficient period to earn a report on his work in that section, prior to his reaching
the stage of Efficiency Bar.
(III) (a)In the case of deputationists, the permission to cross the Efficiency
Bar is to be accorded by the competent authority of the lending office in
consultation with the borrowing office. But in respect of the persons transferred
either on unilateral or mutual basis from one office to another, within the Indian
Audit and Account Department for eventual absorption, the question of the
fitness to cross the Efficiency Bar is to be examined by the office to which the
persons are transferred. The previous office need not be consulted in such
cases, except when it is considered necessary in the case of permanent
employees, whose lien is retained in the old office.
(b) The passing of a prescribed examination does not automatically

entitle a person to an increase in pay beyond the stage of Efficiency Bar unless
he is declared fit to cross the bar by the competent authority.
(c) The recommendations for the grant of advance increments under

various incentive schemes for the staff of Indian Audit and Accounts Department
should invariably be accompanied by a certificate of fitness to cross the
Efficiency Bar, in cases, where it is necessary.
(d) The stoppage of increment at an Efficiency Bar does not constitute

a penalty vide explanation (ii) below Rule 11 of the Central Civil Service
(Classification, Control and Appeal) Rules 1965. The work of those members of
the staff who are held up at the Efficiency Bar should be watched carefully and
the cases reviewed by the competent authority annually, or in deserving cases,
even before the expiry of one year, with a view to determining as to whether the
defects for which they were stopped at the bar have been remedied. The normal
date of increment will, however, remain unchanged when the Efficiency Bar is
removed.
5.13 Leave Reserve
5.13.1 Leave reserve in respect of Section Officers cadre is provided for in the
Auditors cadre in Audit offices and in Accountants cadre in A&E office vide para
6.4.1
5.14 Incentive for acquiring higher or additional professional

qualifications
5.14.1 The cases will be regulated in accordance with the provisions of Paras
10.8.1 to 10.8.5 of Chapter X.
CHAPTER VI
CLERICAL STAFF
6.1 A. Composition and Strength
6.1.1 The clerical staff in Audit and Accounts Offices generally comprises of
Senior Auditors, Auditors, Senior Accountants, Accountants, Cashiers, Asstt.
Cashiers, Clerks (Including Typists, Machinists and Comptometer Operators),
Stenographers etc.
6.1.2 The strength of the clerical staff required in each office is fixed under
proper sanction based on standard rates of work, wherever prescribed and with
reference to the statistics of work done in the various groups/sections
6.2 B. Recruitment
Eligibility : Descendence, Marriage, Status etc.,
6.2.1 A candidate for appointment in an Audit and Accounts office must be:
(a) a citizen of India, or
(b) a subject of Nepal, or
(c) a subject of Bhutan, or
(d) a Tibetan refugee who came over to India before the 1st January
1962 with the intention of permanently settling in India, or
(e) a person of India origin who has migrated from Pakistan, Burma,
Sri Lanka and East African countries of Kenya, Uganda, the United
Republic of Tanazania (formerly Tanganyika and Zanzibar), Zambia,
Malawi, Zaire and Ethiopia, with the intention of permanently settling in
India:
Provided that a candidate belonging to categories (b), (c), (d) and (e) shall
be a person in whose favour a certificate of eligibility in form No.22
appended as Annexure has been issued by the Comptroller and Auditor
General.
6.2.1.1 A candidate in whose case a certificate of eligibility is necessary

may be admitted to an examination or interview conducted by the recruiting
authority but the offer of appointment may be given only after the necessary
eligibility certificate has been issued to him by the Comptroller and Auditor
General.
6.2.2 (a) No person who has more than one wife living or who having a
spouse living, marries in any case in which such marriage is void by reason of its
taking place during the life-time of such spouse, shall be eligible for appointment
to service, and
(b) No woman whose marriage is void by reason of the husband

having a wife living at the time of such marriage, or who has married a person
who has a wife living at the time of such marriage, shall be eligible for
appointment to service.
Provide that the Central Government may, if satisfied that there are
special grounds, exempt any person from the operation of this rule.
6.2.3 Area of Recruitment
Under the Constitution of India all citizens of India are eligible for
consideration for appointment in services under the Central government
irrespective of their domicile or place of birth. Recruitment in Audit and Accounts
Offices is not, therefore, confined by rule to the inhabitants of any specified area.
6.2.4 Educational Qualifications
The minimum standards of educational qualification necessary for

appointment to the various grades of the clerical establishment through the direct
recruitment is as follows:
Grades
(1) Auditors/Accountants - Bachelors Degree of a recognised University.
(2) Stenographs - Matriculation or its equivalent from a Board or University.

(3) Clerks - Matriculation or its equivalent qualifications from a recognised

Board or University.
6.2.5 Age limit
The minimum age limit for recruitment to clerical posts in Indian Audit and
Accounts Department is 18 years.
6.2.6 The maximum upper age limits for recruitment to clerical posts in Indian
Audit and Accounts Department are 25 years for general candidates and 30
years in the case of candidates belonging to Scheduled Castes or Scheduled
Tribes. The appointing authority may relax the upper age limit at time of issue of
appointment orders on their own authority in respect of persons who were within
the age limit on the crucial date prescribed by the Staff Selection Commission in
the notice relating to the examination in which they have qualified.
In forwarding the applications of departmental candidates (of Group-D

seeking recruitment to posts of Group-D/Clerks and Clerks to posts of
Auditors/Accountants) for appearing at the competitive examinations held by
Staff Selection Commission for recruitment to the posts of Clerks and
Auditors/Accountants. Accountants General and Heads of Departments may
relax the upper age limit in accordance with instructions issued by the
Government of India for departmental candidates.
6.2.7 Reservations in Direct Recruitment /Promotions
(i) The instructions relating to the representation of Scheduled

Castes/Scheduled Tribes in services issued by the Government of India
have been consolidated in a brochure circulated with the Ministry of
Personnel. Public Grievances and Pensions Office Memorandum
No.36037/487-Estt. (SCT) dated 13-7-1987 . The instructions contained in
the brochure as amended from time to time and the order issued by the
Comptroller and Auditor General on the subject should be carefully
observed.
(ii) In the case of direct recruitment to group C and group D posts

reservation for Scheduled Caste/Scheduled Tribes should be made in
accordance with the roster prescribed in Appendix 3 of the brochure.
(iii) A common roster should be maintained for permanent

appointments and temporary appointments likely to become permanent or
continue indefinitely. A separate roster should however, be maintained for
purely temporary appointments of 45 days or more which have no chance
whatever of becoming permanent or continuing indefinitely.
(iv) A vacancy reserved for Scheduled Caste/Scheduled Tribes should

not be filled by a non-Scheduled Caste/non-Scheduled Tribe candidate
unless it is dereserved by the competent authority. Proposals for
dereservation of vacancies may be submitted to the Comptroller and
Auditor General in quadruplicate in the appropriate proforma at the time of
drawing up of the panels instead of at the time of appointments where
appointments are made to a substantial number of posts.
(v) The reservations against the dereserved vacancies are to be

carried forward to three subsequent recruitment years and if no Scheduled
Caste/Scheduled Tribes candidates become available during that period,
the reservation will automatically lapse at the end of that period. If there be
only one vacancy in the initial recruitment year which falls on a reserved
point in the roster, it will be treated as unreserved in the first instance and
filled accordingly but the reservation should be carried forward to
subsequent three recruitment years. In the subsequent year(s) of
recruitment, the reservation should be applied by treating the vacancy
arising in that year as reserved against the carried forward reservation
even though there might be only a single vacancy in that subsequent
year(s).
(vi) The procedure for dereservation is to be followed every time when

a vacancy, which is treated as reserved, either on account of carried
forward reservation or on account of a fresh reserved point in the roster,
has to be filled by a general candidate due to non-availability of

candidates belonging to Scheduled Caste /Scheduled Tribes, as the case
may be. When Scheduled Castes /Scheduled Tribes candidates become
available to fill the reserve vacancies it is to be ensured that reservations
brought forward from an earlier year are utilised first.
Note-1: There is ban on dereservation in direct recruitment to

vacancies in Group A, B, C & D from 1-4-89
Note-2: The annual statement required to be submitted by appointing

authorities to the Comptroller and Auditor General vide Para 14.1 of the
brochure (seventh edition) should bear a certificate over the signature of
Group officer in-charge of Administration to the effect that the orders
regarding reservation of vacancies for Scheduled Caste /Scheduled Tribes
in services have been complied with.
6.2.8 (a) (i) There will be reservation at 15% and 7-1/2% of the
vacancies for Scheduled Caste /Scheduled Tribes respectively in promotions
made (i) by selection in group C&D (ii) on the results of competitive examination
limited to departmental candidates in Group C&D posts, grades or services (iii)
Seniority subject to fitness in Group C&D in which the element of direct
recruitment, if any, does not exceed 75%.
(ii) List of Scheduled Caste /Scheduled Tribes officers should

be drawn up separately to fill the reserved vacancies. Officers belonging to these
classes should be adjudged separately and not along with other officers and if
they are suitable for promotion, they should be included in the list irrespective of
their merit as compared to others. Promotions against reserved vacancies shall,
however be subject to the candidates satisfying the prescribed minimum
standards.
(iii) The Scheduled Castes /Scheduled Tribes officers falling

within the normal zone of consideration should be considered for promotion
along with others and adjudged on the same basis as others, and those
Scheduled Castes/Scheduled Tribes amongst them, who are selected on that
basis, may be included in the general select list. In addition to their being,
considered for separate lists for Scheduled Castes /Scheduled Tribes
respectively.
(iv) If candidates from Scheduled Castes /Scheduled Tribes

obtain, on the basis of their positions in the aforesaid general select list, less
vacancies than are reserved for them, the difference should be made up by such
of those selected candidates who are in the separate select Lists for Scheduled
Castes /Scheduled Tribes respectively.
(v) For being considered for inclusion in the aforesaid separate

select list (in Group C&D) the zone of consideration for Scheduled Castes
/Scheduled Tribes, as the case may be, would be of the same size as that for
general select list, that is, if for the general select list, the zone of consideration is
five times the number of vacancies likely to be filled, the zone for consideration
for the separate list for Scheduled Castes will also be five times the number of
reserved vacancies for them, and likewise for Scheduled Tribes; subject of
course to the conditions that officers coming within such zone are eligible, by
length of service etc. as prescribed , for being considered for promotion.
(vi) In the case of promotions on the basis of seniority subject to

fitness separate select lists of persons in the general category and those
belonging to Scheduled Castes /Scheduled Tribes have been prepared by the
D.P.C. these should be merged into a combined select list in which the names of
all selected persons, general as well as those belonging to Scheduled Castes
/Scheduled Tribes, are arranged in the order of their inter-se-seniority in the
original seniority list of the category or grade from which the promotion is being
made, In the case of Section Officer Grade Examination passed clerks/Auditors
etc. the separate select lists of general and Scheduled Castes /Scheduled Tribes
persons should be arranged on batch seniority basis and in the combined select
list their names should also be arranged on this basis. This combined select list
should thereafter be followed for promotions in vacancies as and when they arise
during the panel year. The select list thus prepared would normally be operative
for the period of the life of the panel which may be got extended with the
approval of the Comptroller and Auditor General to the extend permissible to
enable such of the persons included therein, as could not be appointed to the
higher posts during the normal period of the panel year, to be appointed during
the extended period.
(vii) If owing to non-availability of suitable candidates belonging

to Scheduled Castes/Scheduled Tribes, it becomes necessary to dereserve a
reserved vacancy, the proposal for dereservation in the prescribed proforma may
be submitted to the Comptroller and Auditor General, in quadruplicate
immediately after the finalisation of panels for promotion instead of at the time of
making appointments. When the de-reservations are agreed to by the C.A.G. the
reserved vacancies can be filled by other candidates subjects to the reservations
being carried forward to three subsequent recruitment years and exchanged
between Scheduled Castes/Scheduled Tribes in the third year to which the
reserved vacancies are carried forward.
(b) Cases of the suppression Scheduled Castes/Scheduled Tribes

person in promotion should be reported within a month to the Comptroller and
Auditor General after finalisation of the select list. Supersession cases relating to
only those cadres should be sent to the Headquarters office for which the
appointing authority is the Head of the Department himself. The supersession
cases in respect of rest of Group C & D cadres for which, Head of the
Department is not himself the appointing authority need not be reported to the
Headquarters office but decided by the cadre controlling officers in terms of
instructions contained DP&AROM No.36012/3/75-Estt. dt 6-10-76
Note: For giving effect to the reservations in promotions a separate 40-point

roster should be maintained in which points 1,8,14,22,28&36 are reserved for
Scheduled Castes and points 4,17 &31,are reserved for Scheduled Tribes.
6.2.9 Reservation for ex-servicemen in direct recruitment to group C and

D cadres
Reservation for ex-servicemen are to be provided in direct recruitment to

group C & D posts/services to the extent of 10% in Group C &20% in group
D as given in the Ex-servicemen (Re-employment in Central Civil Services and
Posts) Rules, 1979, as amended from time to time, and the instructions issued by
the Comptroller and Auditor General on the subject should be carefully observed.
6.2.9.1 Reservation for physically handicapped persons on direct

recruitment to Group C&D cadres
Reservations in Group C&D posts to be filled by direct recruitment should

be made to the extent indicated below for the physically handicapped persons in
accordance with the instructions issued by Govt. of India from time to time:
1. Blind 1%
2. Deaf 1%
3. Orthopaedically Handicapped 1%
6..2.9.2 3% reservations for the physically handicapped in Group C&D

posts shall be computed on the basis of total no. of vacancies occurring in all
Group C&D posts respectively under each head of department / office although
recruitment of the handicapped would be only in the posts identified to be
suitable for them subject to the overall ceiling of 50% of the vacancies available
on any particular occasion as laid down by the Supreme Court.
6.2.10 Method of recruitment
The work relating to the recruitment of Auditors/Accountants/Clerks/

Stenographers in the Indian Audit and Accounts Department has been handed
over to the Staff Selection Commission with effect from 18th Nov. 1978, except
that the appointment against Sports quota and on compassionate grounds will
continue to be made as per existing orders. The Staff Selection Commission
generally initiates action for preparing panels for recruitment in the following
calendar year, in the months of January/February. Accordingly by the end of the
December each year the appointing authorities in the IAAD should intimate the
Commission in the prescribed proforma, the number of anticipated vacancies
which are likely to be filled up in the following calendar year, with a copy to the
concerned Regional Office so that the Staff Selection Commission could make
proper assessment of the requirements region wise before they advertise.
The panels prepared by the Commission being common for various

organizations, the field offices should fill up the vacancies soon after the results
are declared in January. The vacancies arising during January to March and from
April to June should be notified similarly to the Commission by the end of March
and June respectively so that they could be filled up in April and July. The
requisition to be sent to the Regional Offices should clearly indicate the
requirements both under general and reserved vacancies. Even if there is no
demand a Nil requisition should be sent to the concerned Regional Office of the
Staff Selection Commission.
The Regional Office of the Commission would furnish a list of the persons
recommended for appointment along with the dossiers of each person in original
which may include the application and copies of various Certificates as submitted
by the candidates to the Commission. The appointing authorities will then take
further action to check the original certificates of the candidates regarding their
age, educational qualifications, claim to be a member of Scheduled Castes/
Scheduled Tribes or an Ex-Servicemen, physically handicapped person etc.,
issue offer of appointment, after verification of character and antecedents,
medical examination, etc. If some of the candidates do not respond to the offers
of appointment sent to them intimation should be sent to the Regional Office of
the Commission about the persons who did not respond to the offers made. The
vacancies so remaining unfilled, should be included in the requisition to be sent
next.
The Staff Selection Commission will normally empanel sufficient number

of reserved category persons to meet the requirements intimated to them. If any
reserved category vacancies remain unfilled in any quarter because of the
candidates having not responded to the offers of the appointment, a fresh
requisition for further names of reserved category persons should be sent to the
Regional Office, and this process is to be repeated.
While issuing an offer of appointment to a selected candidate, a clear

period of 30 days from the date of issue of the offer may be allowed and the date
so arrived at specifically indicated in the offer of appointment for reporting for
duty.
The Accountants General and other heads of department in I.A&A.D. may

extend this period of thirty days to the extent indicated below:
(i) Without any limit where the delay is due to non-completion of

medical formalities in respect of the candidate himself. In such cases the
panel seniority will remain intact;
(ii) In all other cases, extension up to a maximum period of two months

beyond the last date indicated in the offer of appointment can be granted,
Seniority will be fixed with reference to the date of appointment of the
candidate. Even candidate should be required to furnish a certificate of
good character having special reference to the previous two years, and, if
he was ever in service before, he should further be required to produce a
copy of the record of his service. A person who is found to have obtained
employment by concealment of his antecedents will ordinarily be
dismissed.
6.2.11 Appointments on compassionate grounds and against sports quota
Appointment on compassionate grounds of dependent of deceased

employees are considered in accordance with the instructions issued by the
C.A.Gs office from time to time
In exceptional cases when it is considered that the condition of the family

is indigent and is in great distress, the benefit of compassionate appointment
may be extended to the son/daughter/near relative of a Government servant
retired on medical grounds under rules 38 of the C.C.S (Pension) Rules 1972 or
corresponding provisions in the Central Civil Regulations before attaining the
age of 55 years. In case of Group D employees whose normal age of

superannuation is 60 years, compassionate appointment may be considered
where he is retired on medical grounds before attaining the age of 57 years.
Appointment of meritorious sports persons are made in Group C (other

than Section Officer or Divisional Accountant) or Group D posts which under the
Recruitment Rules applicable thereto, are required to be filled by direct
recruitment. Appointments under these orders are governed by the instructions
issued by the CAGs office from time to time.
6.2.12 Verification of character and Antecedents before Employment
The orders issued from time to time regarding verification of character and
antecedents of the applicants should be consulted invariably for compliance
before appointments are made.
6.2.13 Oath of Allegiance
All entrants to Government service should take an oath of allegiance to the

Republic of India and the taking of the oath should be made one of the terms of
their appointment. The form of the oath is as follows: -
I. do swear that I will be faithful and bear true allegiance to India

and to the Constitution of India as by law established and that I will loyally
carry out the duties of my office. So help me God! Conscientious objector
to oath taking may make a solemn affirmation to the same effect.
6.3 C. Training
6.3.1 It is the duty of the Accountant General and other Heads of the
Departments to arrange that the new recruits in their offices be adequately
trained in the work of the office in accordance with the instructions issued by the
Comptroller and Auditor General from time to time. The training of directly
recruited Auditors/Accountants should be condensed into a concentrated
course over a period of 3 months (4 months in the case of Auditors of
Commercial Audit Organisation and 6 months in the case of those recruited in
the Defence Audit Offices.)
In the Civil Audit and Accounts Office the trainees should receive lectures
in the forenoon on accounting and audit classification of expenditure, compilation
of accounts, the more important Treasury/Financial Rules etc., and should
receive co-ordinated practical lessons in the afternoons. The training officer
should demonstrate the actual process of accounting and audit of different
classes of bills etc. in the classroom with reference to vouchers and documents
obtained from audit sections. As part of their practical training, the trainees
should be taken whenever possible, to a local Treasury, P.A.O and Public Works
and Forest Divisions so as to give them an idea of initial accounts compiled in
those offices. Special attention should also be paid to the training of recruits in
the maintenance of different broadsheets. In addition, training should also be
imparted in prcis writing.
The new recruits should take their training seriously and the Accountants
General and other Heads of Departments should not hesitate to discharge those,
who are seen not to benefit by the training and who in the course of training or
within six months there-after are found unsuitable for work in Audit and Accounts.
Note: Suitable training should also be provided to the clerks on promotion as

auditors for a period of 6 weeks in not more than 2 batches in a year, if adequate
number of clerks is promoted during the year.
6.4 D. Leave Reserve
6.4.1 A leave reserve at 10% of the sanctioned permanents and temporary

strength of (I) Audit Officers Asstt. Audit Officers, Section Officers, Sr.
Auditors/Auditors is permitted in Auditors cadre and for Clerks (including typists,
machinists, compumeter operators) in Clerks cadre in audit offices and (ii) of
Accounts Officers, Asstt. Accounts Officers, Section Officers, Sr. Accountants,
Accountants is permitted in Accountants cadre and for clerks (including typists,
machinists, compumeter operators) in Clerks cadre in A&E Offices and the leave
reserve at the same percentage on the permanent and temporary strength of
Stenographers and Record Keepers is permitted in the Stenographers and
Record keepers cadre respectively.
6.5 E. Continuance of staff in the same section
6.5.1 No member of the clerical staff should be allowed to remain in the same
section/wing for more than five continuous years without the specific approval of
the Accountant General /Principal Director of Audit, Also a person having worked
in a seat or section for the prescribed period should not be posted again to the
same seat or section after a short interval. Relaxation of these orders should
particularly be avoided during the two years preceding the retirement of a person.
6.6. F. Promotions
6.6.1 Promotions to various posts in Group C are regulated in accordance with

the Recruitment Rules to the posts incorporated in Vol III
6.6.2 Supervisors
6.6.2.1 Posts of Supervisors are selection posts. They are assigned duties
where overall theoretical knowledge of accounts or audit may not be a dominant
requirement.
6.6.2.2 In Accounts and Entitlement offices, up to 20% of vacancies in the

cadre of Section Officer are filled up by the promotion of eligible Senior
Accountants/Accountants.
6.6.2.3 In the Audit Offices, a regular scheme for appointment of

Supervisors has been introduced from 1st April 1989. This scheme would not
become operational in the offices having Section Officers Grade Examination
qualified staff waiting for promotion for want of vacancies as on 1.1.1989 till such
time they are first promoted, In offices, where there are no vacancies in the cadre
of Section Officer, the scheme would be operational as and when vacancies
arise due to wastage or sanction of additional posts. These posts will be filled up
by promotion of eligible Senior Auditors/Auditors in accordance with the
Recruitment Rules incorporated in Volume III.
6.6.3 Senior Auditors
In Audit offices 80% of the posts of Auditors are in the higher grade of
Senior Auditors.
6.6.4 Senior Accountants
In Accounts and Entitlement offices 80% of posts of Accountants are in

the higher grade of Senior Accountants.
6.6.5 Personal Assistants
The posts of Personal Assistants in field offices are 33-1/3% of the total
sanctioned posts of Stenographers and Personal Assistants. In other words, the
ratio of Stenographers and P.As will be 66-2/3:33-1/3. The base should be
worked out as if the Senior Time Scale Officer/Junior Administrative Grade
Officer is allowed only a Stenographer and thereafter the percentage of Personal
Assistant computed. The Personal Assistants should as far as possible be
posted with Group Officers. Welfare Officer and Accounts/Audit officers holding
important charge.
6.6.6 Record Keepers
There is a functional selection grade to the extent of 20% in Records

Keepers.
6.6.7 Mix of Clerks
Accountants in Accounts & Entitlement Offices: The composition of

Accountants-Clerks is 70:30.
6.7 G. Superannuation and Retirement
6.7.1 Except as otherwise provided in Fundamental Rule 56 in the case of pre-

1938, ministerial servants and members of Group D staff, all employees of the
Indian Audit and Accounts Department shall retire on attaining the age of fifty-
eight years. However, an extension of re-employment beyond the age of
superannuation may be granted only by the Comptroller and Auditor General and
that too in very exceptional circumstances and in any event not beyond the age
of sixty if such extension is in public interest and the grounds therefore are
recorded in writing.
As a matter of policy, cases of Group D staff and Clerks shall not be

considered for extension /re-employment. Proposals, if any, for grant of
extension /re-employment in respect of various categories of non-gazetted staff
should be submitted to the Comptroller and Auditor Generals Office at least six
months in advance. For this purpose, a systematic review of officials who attain
the age of superannuation should be conducted well in advance so that
whenever necessary, suitable persons are selected well in time to replace such
official and given training before hand.
FORM NO.22
Government of India
Office of the Comptroller and Auditor General of India
File No.
New Delhi, the .
CERTIFICATE OF ELIGIBILITY
In pursuance of Government of India, Department of Personnel and

Administrative Reforms Resolution No.15011/3(s)/76-ESTT(B) dated the 1st
March,1977, the C&AG of India is pleased to direct that
Shri
Son/daughter/wife of .
being a subject /native of .
shall be eligible to hold any civil office in connection with the affairs of the Union.
Assistant Comptroller and Auditor

General of India (N)
CHAPTER VII
DIVISIONAL ACCOUNTANTS
7. ORGANISATION
7.1 the Divisional accountants are constituted in a separate cadre with its own
leave and training reserve under the administrative control of the accountant
General . This cadre is intended to provide trained Accountants for public works
divisions or other independent executive charge.
Note: In Jammu & Kashmir , Karnataka and Andhra Pradesh , the cadre of
Divisional Accountants is administrated by the respective state Governments . In
Sikkim there is no separate cadre of Divisional Accountants . Accordingly , the
instructions contained in the succeeding paragraphs of this chapter will not be
applicable to them .
Recruitment
The Recruitment to the post of divisional accountant is regulated by the

Indian Audit 7 Accounts Department (Divisional accountants) recruitment
rules,1988 subject to such exceptions as may have been authorized by the
Comptroller & Auditor General . recruitment to the cadre of Divisional
Accountants is made by the Accountant General by selection from the following
three sources through a competitive and qualifying test called the initial
recruitment examination for Divisional Accountants:
(1) Public works Department accounts Clerks.
(2) Accountants and clerks of A&E office and Auditor of the Audit
office.
(3) Direct Recruitment
7.2.1 The rules for initial recruitment examination are given in Annexure I to this
Chapter
Note: It is desirable that persons should be employed as Divisional Accountants

reasonably soon after finishing their period of probation (paragraph 7.6) the
Accountant General should , therefore ,see that the number of persons selected
is approximately equal to the number of vacancies excepted about the end of
their probationary periods.
7.3 Appointment to the cadre of Divisional Accountants from whatever source,

is treated as direct recruitment for the purpose of orders issued from time to
time regarding the reservation of vacancies in favor of the Scheduled Caste
and Scheduled Tribes and the Accountant General is personally responsible for
seeing that these appointments conform to the relative orders.
7.4 It is a specific condition of he appointment that Divisional Accountants

are liable for service anywhere within the jurisdiction of the state(s) whose
cadre is controlled by the Accountant General concerned including his own
office.
7.5 Every person appointed to the cadre of Divisional Accountants will be

upon probation for a period of two years. The conformation of the Divisional
Accountants wiil be governed by the provision of paragraph 7.12 Recruits from
sources (1)and (2) will be reverted in case they are found unsuitable during
the period of their training. If a direct recruit fails to pass the Divisional
Accountants Grade Examination within the period of probation , offered
appointment as Accountant in the A&E office against a vacancy if any.
Explanation: The periods of probation may be extended by competent authority

and the case of recruits from sources (1) and (2) If an Accountant General holds
for them under paragraph 7.8 the Divisional Accountants Grade examination
only once in a year instead of twice, to give candidates three normal chances,
The Accountant General may also , for special reasons curtail the period of
probation to the extent necessary.
Note: When a person after passing the Divisional Accountants Grade

Examination is placed in independent charge of the accounts of a Division he
should draw pay in the regular scale of pay of Divisional Accountants that is, his
pay as a probationers should be limited to so much of the probationary period,
during which the person is not placed in full charge of a Divisional Accountants
work.
7.8 Candidates Recruited from sources (1) and (2) who pass the Divisional
Accountants Grade Examination (paragraph 7.8) are placed on a waiting list but
allowed to retain their liens on their substantive appointments till they are
confirmed in the Divisional Accountants cadre. Their relative seniority will be
determined with reference to the date of their passing the Divisional Accountants
Grade Examination. The Divisional Accountants who pass the same Divisional
Accountants Grade Examination will be senior to all Divisional Accountants who
pass in the subsequent examinations. The inter-se seniority of Divisional
Accountants who pass the same examination will be decided on the basis of the
marks obtained by them in the aggregate in the Divisional Accountants Grade
Examination Among those obtaining identical marks in aggregate. Those
obtaining higher marks in the paper public works Accounts will rank senior. In
the case of tie in the latter paper. The marks obtained in the Public works
accounts paper will include the two papers on the subject (vide para 1 of
Annexure II).
Practical Training
7.7 (i) Every the Divisional Accountants on the probations should irrespective
of his prior experience, if any undergo course of practical training in the A&E
office /Divisional and sub- divisional offices or both as indicated below.
(ii) The period of training of selected will not be less than six months and
not more than twenty four months during which they will have at least two
opportunities of passing the Divisional Accountants Grade Examination .the
actual period will depend on the progress made by them and will be decided by
the Accountant General in each case.
During the period of training in the A&E office, the Divisional office clerks
should have opportunities not only for training in the works Accounts wing of the
A&E but also in such other sections of the A&E office as will help them in
preparing for the section officers grade Examination if they should desire to
appear in it after they have passed the divisional Accountants Grade
examination and become eligible to appear under the rules. The Audit &
accounts office candidates should be given training in the public works Divisional
and sub-divisional offices. Recruits from either r of the above mentioned
categories would be eligible to appear in the Divisional Accountants Grade
Examination only after a training of at least 6 months. However, if the progress of
a recruit from either source a disclosed by his work during the first 6 months of
his training is not satisfactory, he will be reverted to his original office.
(iii) The Direct recruits will undergo a course of training both in the
Divisional and Sub-divisional offices and in the works wing and other sections of
the A&E office. In their case the period of training will be two years. They will be
allowed to appear in the Divisional Accountants Grade Examination only after a
training of at least one year
(iv) The Senior Deputy Accountant General /deputy accountant General

(works) should be entrusted with the task of regulating and supervising this
course of practical training, and subject to the instructions laid down in clauses
(ii) and (iii) above and subject to such details and variations as the Accountants
General any order, the training should consist of actual experience of Divisional
offices and the works Accounting of the A&E office and of a through practical
knowledge of the progress of compilation of divisional and sub-divisional +
accounts. The Senior Deputy Accountant General /deputy accountant General
(works) should require to be submitted to him monthly, a diary of the work done
and of the progress made by the probationer in the several practical aspects of
his training.
Note: The Accountant general may at his discretion, condone any deficiency in
the minimum period of training required to be undergone before one can appear
at the Divisional Accountants Grade Examination, up to a limit not exceeding two
months, subject to the condition S that (i) the progress of training undergone is,
in the opinion of The Accountant general satisfactory and (ii) the deficiency in the
period of training is made up after taking the Divisional Accountants Grade
Examination. The candidates should not be posted as Divisional Accountants till
the minimum period of training is completed.
7.8 A departmental examination called the Divisional Accountants Grade

Examination shall be held twice a year by the Accountant General in the month
of March and September. The results of examinations conducted in the month of
September should be declared before the SOGE examination to be held in the
month of November so that such of the persons taking part II of the Section
Officers (Accounts) grade examination in November of that year may be
exempted from appearance in Public Works Accounts theory paper in case they
pass the Divisional Accountants Grade Examination.
7.9 The syllabus and the rules for the examination are detailed in Annexure-II
of this chapter.
7.10 The passing of the Divisional Accountants Grade Examination is one of

the necessary qualifications for a person to be appointed as Divisional
Accountant [vide (b) of paragraph 7.12] but it does not give him a claim to be so
appointed.
7.11 The conditions requiring the passing of the examination in the regional
language that apply to subordinates in the Public Works Department apply
equally to Divisional Accountants also.
Confirmation
7.12 All appointments to the Divisional Accountants cadre are made by

selection through the Initial Recruitment Examination for Divisional Accountants
and confirmation in that cadre is subject to a candidate fulfilling the following
conditions.
(a) that he has his credit-
(i) 18 months experience in the Accounts work of Divisional or sub-

divisional offices.
(ii) 6 months experience in the Works Accounts wing of the A&E office.
(iii) 12 months continuous service on probation as Divisional Accountant

provided the Accountant General may, for special reasons relax any
of these conditions.
(b) that he has passed the Divisional Accountants Grade Examination

prescribed in paragraph 7.8, and
(c) that the Accountant General is satisfied that the probationer is competent
to hold- independent charge of the Accounts of a division, and considers
him (from reports received from the Executive Engineers) fit to hold the
position of the senior member of the office establishment of a Divisional
Office.
Annual Increments
7.13 The Accountant General is the authority competent to allow the annual
increment to Divisional Accountants on the time scale of pay. His approval may
be assumed unless an order withholding the increment has actually been
received.
Efficiency Bar
7.14 Procedure and guidelines to be followed in the matter of crossing of E.B.

by government servants laid down in para 10.6 will apply mutatis mutandis in the
case of Divisional Accountants. They should be tried in heavy Public Works
Divisions before allowing them to cross the bar.
7.15 Divisional Accountants when attached to the Accountant Generals Office

are liable to perform their duties without claim for any special or enhanced pay.
Confidential reports
7.16 The Accountants General having the cadre of Divisional Accountants is

responsible for maintaining the Confidential Reports of the Divisional
Accountants but as these Accountants work largely under the immediate
supervision of the Public Works Department Officers, each Divisional Officer
(Executive Engineer) will write an annual Confidential Report in Form No. 10 on
the work and conduct of Divisional Accounts Officer / Divisional Accountant
working under him and forward it confidentially by name to the Senior Deputy
Accountant General / Deputy Accountant General controlling the cadre of
Divisional Accountants.
7.16.1 The Senior Deputy Accountant General /Deputy Accountant General

should cause distribution of the blank Confidential Report Forms to the Divisional
Accountants by 20th March for writing self appraisal and submission to their
Executive Engineers by 15th April. As soon as they fill up their self appraisal and
furnish the Confidential Report Form to the Executive Engineers, the Divisional
Accountants concerned should inform the Accountant Generals office to enable
the concerned Accountant Generals office to monitor receipt of the report from
the Executive Engineers at the earliest. Divisional Accountants should also fill up
self-appraisal and send to the Executive Engineers immediately on their transfer
as well as transfer of the concerned Executive Engineers.
7.16.2 The Executive Engineer being reporting officer in respect of Divisional

Accountant shall, in the beginning of the year assign targets to each of the
officers with respect of whom he is to report upon. In the case of an officer taking
up a new post in the course of the reporting year, such targets/goals shall be set
at the time of assumption of the new charge, The targets should be clearly known
and understood by both the officers reported upon and reporting officer
concerned, while fixing targets, priority should be assigned item-wise, taking into
consideration the nature and the areas of the work and any special features that
may be specific to the nature or the areas of work of the officer to be reported
upon. The reporting officer should at regular intervals review the performance
and take corrective steps by ways of advice etc. It should be endeavour of each
appraiser to present the truest possible picture of the appraisee in regard to
his/her performance, conduct, behavior and potential. Assessment should be
confined to the appraisees performance during the period of report only, The
instructions contained at the end of the Confidential Report form should be
carefully gone through before writing the Confidential Report by the reporting
/reviewing officers.
7.16.3 If there are any adverse entries by the Executive Engineers/Divisional

Officers in the Confidential Reports of the Divisional Accountants, they should be
communicated to them immediately after the reports are signed by the Senior
Deputy Accountant general /Deputy accountant General who is concerned with
the administration of the cadre of Divisional Accountants as reviewing officer.
When any representation against adverse entries is received it should be
examined in consultation with the Executive Engineer/Divisional Officer
concerned who is the reporting officer At that time the reviewing officer can
also have an independent judgement with reference to information , if any ,
available with him and also where necessary consult the records, if any,
available on the working of the Division as revealed in the relevant Inspection
Report that may be available with the concerned Senior Deputy Accountant
General (Works) in the Audit Office.
7.17 The Inspecting Officer inspecting the accounts of the Division should also
submit to the Accountant General (A&E) through the Accountant General (Audit)
a Confidential Report written in his own handwriting on the work and conduct of
the Divisional Accountants /Divisional Accounts Officers covering the areas
mentioned in columns A.2 and A.3 of Part-III only of Form No. 10 as judged
mainly by the quality of the work inspected by him. This report should mention
inter alia how far the Divisional Accountant / Divisional Accounts Officer keeps
himself posted with the relevant rules and procedures relating to audit and
accounts and has his personal copies of the codes and other books of reference
corrected up-to-date.
7.17.1 The Divisional Accountant is himself responsible for drawing the attention
of the Divisional Officer/Executive Engineer in writing to the provisions of the
above as this Manual is not one of the official publications of the Public Works
Department.
7.17.2 The Senior Deputy Accountant General/Accountant General concerned

will bring to the notice of the Accountant general periodically good and bad
reports of the Divisional Accountants.
7.18 A Confidential Report on Clerks of the Divisions who have applied for
appointments under the Accountant General may also be prepared by the
Inspecting Officer, if so desired by the Accountant General.
Postings
7.19 Posting of Divisional Accountants to divisions are ordered by the Senior

Deputy Accountant General /Deputy Accountant General (Works) acting under
the general control of the Accountant General. Except in individual cases where
a qualified Divisional Accountant is not available and where a purely temporary
arrangement is permissible, no person who is not eligible to be appointed to the
cadre of Divisional Accountants may be posted to a division. Postings should
also be designed to provide for a trained Accountant for each divisional office
and, in particular, for an experienced Senior Divisional Accountant to new
construction divisions or the divisions, the accounts of which are either heavy or
of a peculiar nature .
7.20 Subject, as far as is practicable, to the expressed wishes of the

Superintending Engineer, transfers of Divisional Accountants from one divisional
office to another are made by the Accountant General at his discretion.
7.21 When a Divisional Accountant is about to be relieved of his duties in a

divisional office, either permanently or temporarily, he should prepare a
memorandum reviewing the accounts of the divisions. The relieving Accountant
should examine it and forward it promptly with his remarks to the Accountant
General through the Divisional Officer who will record such observations, as he
may consider necessary.
Cadre Composition
7.22 The cadre composition of Divisional Accountants is as follows:
(i) Divisional Accountants (ordinary grade) 50%
(ii) Divisional Accounts Officers Grade II (Non Gazetted) 30%
(iii) Divisional Accounts Officers Grade I (Group B Gazetted) 20%
7.22.1 Appointment to the above-mentioned posts is to be done in accordance

with the Recruitment Rules incorporated in Vol.III.
Note 1: The Percentage of posts in selection grade Divisional Accounts Officer

Grade II (Non-Gazetted) and Divisional Accounts Officers Grade I (Group B
Gazetted) will be worked out on the total number of regular posts of Divisional
Accountants excluding seasonal and casual posts in existence on 1st July every
year.
Note 2: The Posts in the higher grades of Divisional Accounts Officers Grade II
(Non-Gazetted) and Divisional Accounts Officers Grade I (Group B Gazetted)
should be identified by the Accountant General keeping in view the well defined
criteria such as volume of expenditure etc. laid down by the Comptroller and
Auditor General of India.
Note 3: Vacancies in the cadre of Divisional Accounts Officer Grade I (Group B

Gazetted) due to non availability of eligible Accounts officers Grade II (Non-
Gazetted) may be operated temporarily at the level of Divisional Accounts
Officer Grade II by appointing excess Divisional Accounts Officers Grade II over

30%, if eligible ordinary grade Divisional Accountants are available for promotion
to the Divisional Accounts Officer Grade II till such time the Divisional Accounts
Officer Grade II become eligible for promotion as Divisional Accounts Officer
Grade I (Group B Gazetted) and the cadre composition at the prescribed
percentage is reached in due course. The total posts in the two higher grades of
Divisional Account officer Grade II and Divisional Accounts Officer Grade I
should not exceed 50%.
Note 4: Divisional Accountants promoted to the higher Grades are normally to be

entrusted with charges, which are heavier, more important and responsible than
those entrusted to the other Divisional Accountants.
7.23 Appointment to the post of Section Officer
The ordinary grade Divisional Accountants and Divisional Accounts Officer

Grade-II (Non-Gazetted) on passing the Section Officers Grade Examination
Part-II are eligible for appointment to the posts of Section Officers as per
recruitment rules for these posts.
Note: The ordinary grade Divisional Accountants on passing the Section Officers
Grade Examination Part II will be allowed to draw special pay of Rs.40 p.m. from
the date following the last date on which the examination ends. Divisional
Accounts Officers Grade II who have passed Section Officers Grade Examination
will have to seek reversion in writing to the post of Divisional Accountant
(Rs.1400-2600) at the time of their promotion as Section Officer in the A&E
offices in the scale of Rs.1640-2900 and their pay may be fixed under F.R.22C
(old) by taking into account the special pay of Rs.40/- p.m. from the date
following the last date on which the Section Officers Grade Examination ends.
Incentives for Acquiring Higher or Additional Professional Qualifications
7.24 The provision of paragraph 10.8 will apply mutatis mutandis to Divisional
Accountants also. The charge on account of advance increment payable to them
will, however, be borne by the Government or Department which bears the cost
of their pay and allowances.
Miscellaneous
7.25 The relevant provisions of Chapter VI and X on various administrative and

other matters such as verification of character and antecedents, grants from the
Compassionate Fund, appeals and memorials etc. not covered in this chapter will
apply mutatis mutandis to Divisional Accountants also.
Note: An application for a grant from the Compassionate Fund to the family of a
deceased Accountant should be submitted to and may be sanctioned only by the
Government, Central or State, under which he was actually serving at the time of
his death.
Grant of Honoraria to Examiners of the Examination for Recruitment to the

Grade of Divisional Accountants
7.26 The officers who are appointed as examiners in connection with the Initial
Recruitment Examination for Divisional Accountants and Divisional Accountants
Grade Examination shall be paid honorarium, the current rates therefore are as
under: -
I. For setting question papers:
(i) Less than three hours Rs.130/- per paper
(ii) Three hours Rs.160/- per paper
II. For valuation of answer papers:
(i) Two hours or less Rs.2.20 per answer paper
(ii) Two and half hours Rs.2.80 per answer paper
(iii) Three hours Rs.3.30 per answer paper
An amount of Rs.10/- (Rupee ten only) may be granted as honorarium for

valuation of answer papers to an examiner if the amount payable as computed
on the above basis is less than Rs.10/-
ANNEXURE 1
(Referred to in the paragraph 7.2)
Rules for the Initial Recruitment Examination for Divisional Accountants
Recruitment to the cadre of Divisional Accountants from three sources

namely:
(i) Public Works Department Accounts Clerks.
(ii) Accountants and Clerks of A&E Office and Auditors of the Audit Office,
and
(iii) Direct recruits will be made through a competitive and qualifying test
called the Initial Recruitment Examination for Divisional Accountants.
It will be conducted by the Accountant general, once or twice a year as
may be convenient to him.
Publicity for the Examination will be given by an advertisement in the

press through national dailies, regional dailies and the Employment News
which will state the probable number of vacancies to be filled on the results of
that examination. The number of vacancies to be reserved in favour of the
members of the Scheduled Castes and the Scheduled Tribes will also be
specified.
2. The subjects and the minimum marks qualifying for a pass in this
examination will be as follows:
Subject Time Maximum Minimum
marks Marks
required
for Passing
1. General English or General 3 hours 150 75
Hindi
2. Arithmetic and Mensuration 3 hours 200 133
(Elementary but practical)
Aggregate 350 210
For passing the examination as a whole the candidate should secure 60 percent
of the aggregate marks.
3. The syllabus of the examination will be as follows:
(i) General English or General Hindi The paper will have questions
on Essay Letters , Summary and simple Grammar of the Higher
Secondary standard. The choice of language of this paper will be left
to the candidates option.
(ii) Arithmetical and Mensuration The standard for this subject will be
the same as that prescribed for the matriculation or the School
Leaving Certificate Examination.
4. As the examination is a competitive one, no exemption from

appearing in any subject will be granted to any candidate.
5. Each candidate applying for the examination will pay a fee of Rs.28
by means of a Crossed Postal Order issued in favour of the Accountant
General. The fees of candidates whom the Accountant General considers in his
discretion to be unsuitable for admission (see Rule 15) will be returned by
Postal Money Order at their cost. If for any cause an admitted candidate fails to
appear in the Examination, the fee paid will not be refunded nor will it be
placed at his credit for any subsequent examination.
Note: Candidates belonging to the Scheduled Castes or Scheduled

Tribes , Ex-servicemen and physically handicapped will be exempted from
payment of the fee.
6. The minimum educational qualifications of the candidates from

the three sources will be as follows:
(a) For direct recruits - A University Degree.
(b) For recruits from A&E and Audit offices
(i) Accountants of A&E offices .

(ii) Clerks of A&E offices with 5-years service.
(iii) Auditors who have put in 2 years service and also passed
departmental examination are eligible to appear at the
examination irrespective of educational qualifications.
(c) For recruits from Public Works Department offices:
P.W.D Clerks holding a post in a scale identical /higher than that of

Accountants of A&E offices or P.W.D Clerks with 5 years of service
in all and having two years accounts experience will be eligible to
appear in the examination irrespective of educational qualification.
Note: The A&E and Audit Offices candidates and candidates of the Public
Works Department including those in the Superintending Engineers and the
Chief Engineers offices, who posses the same educational qualifications as
those prescribed for Direct Recruits and whose age does not exceed the limit
prescribed for direct recruits will be allowed to sit in the Initial Recruitment
Examination for Divisional Accountants even though they have not put in the
requisite years of service as provided in (b) & (c) above. Such candidates will
however , be subject to the same conditions in respect of training and
probation etc. as are prescribed for direct recruits.
7. The age of the candidates for the examination from sources (i)
and (ii) referred to in Rule 1 must not exceed 40 years on the first of the month
in which the examination is held. The age of the direct recruits must not exceed
twenty-five years on the same date.
Note : The minimum age limit for direct recruits for taking up the
examination is 18 years.
Note 2 In the case of candidates belonging to the Scheduled Caste and

Scheduled Tribes, 5 years should be added to the age limits prescribed in
rule 7 above
Note 3 Candidates from sources (i) and (ii) referred to in Rule 1

admitted to the examination under the age concession admissible to
departmental candidates will not be eligible for appointment , if after
submitting the applications , they resign from service either before or after
taking the examination.
8. An Applicant must be :
(a) a citizen of India, or
(b) a subject of Nepal, or
(c) a subject of Bhutan, or
(d) A Tibetan refugee who came over to India before the 1st January, 1962
with the intention of permanently settling in the India, or
(e) a person of Indian origin who has migrated from Pakistan, Burma,
Ceylon and East African Countries like Kenya, Uganda & United Republic
of Tanzania, Zambia, Malavi, Zaire and Ethiopia with the intention of
permanently settling in the India.
Provided that a candidate belonging to categories (b), (c), (d) and (e) shall
be a person in whose favour, a certificate of eligibility in Form No. 22 has
been issued by the CAG.
9 (a) No person who have more than one wife living or who, having a
spouse living, marries in any case in which such marriage is void by reason of its
talking place during the life time of such spouse, shall be eligible for appointment
to service; and
(b) No woman whose marriage is void by reason of the husband having a

wife living at the time of such marriage or who has married a person who has a
wife living at the time of such marriage shall be eligible for appointment to
service.
Provided that the Central Government may, if satisfied that there are
special grounds for so ordering, expect any person from the operation of this
rule.
10. Recruitment to the Cadre will not be confined to the inhabitants of

any specified area in India.
11. A candidate wishing to appear in the examination will apply in the

form prescribed in Rule 13 to the Accountant General concerned enclosing a
crossed postal order for the fee as prescribed in rule 5 and the following
certificates;
(i) Certificate of good character signed by the candidates,

immediate official superior in the case of candidates already in
the Government service and by the Principal of the College in
which he has been educated, or by some other superior under
whom he may have been employed or to whom he may be well
known, in the case of outsiders. This certificate must have a
special reference to the two-year immediately preceding the
date of the application, and this should be specifically
mentioned in the certificate.
(ii) A duly verified statement of age, e.g. a Baptismal certificate, a

birth certificate, an affidavit signed by the guardian or the
relative of the candidate, before a Magistrate, or an attested
copy of Matriculation or School Leaving Certificate stating the
date of birth or an attested extract from the Service Book in
case of candidates already in the Government service.
(iii) An attested copy of the University Degree or other educational

certificate as the case may be.
(iv) In the case of candidates belonging to the Schedule

Castes/Scheduled Tribes, an attested copy of caste certificate
issued by the competent authority.
12. The application which should be written by the candidate in his own
handwriting and the certificates etc. prescribed in Rule 11 should be submitted
so as to reach the Accountant Generals office not later than the 15th of the
month second preceding the month in which the examination take place.
13. The application should set forth the following particulars :
1. Name of the candidate (to be written in full capital letters).
2. Fathers name (in full)
3. Citizenship (See Rule 8)
4. Caste or tribe, (if he is a member of the Scheduled Caste or

Scheduled Tribe)
5. Date of birth
6. Examination passed with dates & copies of certificates
7. Signature of candidate
8. Present address to which all communications should be

forwarded
9. Roll number/year when previously appeared in this

examination.
14. Applications which do not satisfy the requirements of the foregoing

rules will be rejected without entering in to further correspondence with the
candidates.
15. The examination will be held in the office of the Accountant General
concerned or in the centers decided by him under the supervision of a Gazette
Officer nominated by him on such dates and at such hours as may be fixed by
the Accountant General and communicated to each candidate.
16. The result of the examination will be declared by the Accountant

General about a month after the completion of the examination and will be
communicated direct to each examinee. No appeals against the published results
will be entrained. One list of successful candidates will be prepared in order of
merit.
17. The candidates as thus finally selected will be required to undergo the
prescribed training in the A&E and/or public works Divisional Office before they
are allowed to appear in the Divisional Test Examination in accordance with
department regulations.
18. The results of each examination is independent. The place, an

unsuccessful candidate may have taken in one year, even if be were excluded on
account of reservation of vacancies for the Scheduled Caste and Scheduled
Tribes, gives him no claim to a subsequent vacancy.
19. These rules may be at any time be amended or revised by the

Comptroller and Auditor General with such notice as he thinks fit.
NOTE : Application for a copy of these rules should be made to the

Accountant General concerned.
ANNEXURE II
Rules for the Divisional Accountants Grade Examination for Divisional

Accountants
1. The subject for the examination, the minimum qualifying for a pass and
the percentage required for obtaining exemption in the examination will be as
follows:-
Sl. Subject Time Maximum Minimum Minimum

No. Marks Marks Marks
required for for
passing exemption
1. (i) Essay or Precis 3 hrs. 150 40 45

and Draft
(ii) Grammar
2. Elementary book- 21/2 hrs. 150 40 50

keeping
3. Public Works Accounts 3 hrs. 150 40 50

and Procedure
4. Theory Paper on 3 11/2 hrs. 150 40 50

above
5. General Accounts, 3 hrs. 150 40 50

Treasury & Financial
Rules (both Central &
State Governments)
Aggregate 750 45
Note: The initial recruitment examination passed candidates taking the

Divisional Accountants Grade Examination (in papers other than prcis & draft)
should secure 40% marks in each of the four papers and 45% in the aggregate
for these papers to secure a pass in the Divisional Accountants Grade
Examination. Section Officers Grade Examination Part I and Part II candidates
are not eligible to take the Divisional Accountants Grade Examination.
2. The syllabus and the standard for the examination will be as follows:
(i) Subject-1 The standard of the paper on subject 1 in the

Divisional Accountants Grade Examination is the same as that
prescribed in rules 2 and 3 of the Initial Recruitment Examination
Rules, detailed in Annexure 1 to this Chapter.
Note: Persons who have passed the Initial Recruitment

Examination with the papers(i) Essay or prcis and Draft (ii)
Grammar will not be required to appear again for this paper in
the Divisional Accountants Grade Examination.
(ii) Subject-2 Elementary Book-keeping: The paper on the subject

will be of a fairly elementary character, Advance accounting by
J.K. Batliboi, 23rd edition , chapters I, II, III, IV, XIV and XXIV.
Note: If there is any change in the numbering of these chapters

in the subsequent editions of Advance Accounting by J.R.Batliboi:
the candidates should read the chapters containing the same
subject matter in the later edition.
(iii) Subject-3: The written part should be a severe practical test of

the candidates knowledge of the rules and processes connected
with (1) the preparation and examination of initial accounts , stock
and tools and plant returns , contractors bills and other bills and
vouchers (2) the classification and compilation of divisional
accounts (3) Delegation of Financial Powers Rules of the State
Government.
(iv) Subject-4: The theory paper on Public Works Accounts and

Procedure with a large number of questions calling for brief
answers has been prescribed to adjudge in an effective way
whether the candidate can promptly give to the executive officers
of the Public Works Department appropriate advice in matters
concerning the accounts and financial arrangements of divisional
and sub-divisional offices.
(v) Subject-5: The paper will comprise of question of straight

forward and general nature from the following codes:
(1) The Government Accounting Rules 1990.
(2) General Financial Rules .
(3) Central Treasury Rules Volumes I&II and corresponding

Rules of State Governments.
(4) Fundamental and Supplementary Rules.
3. The question should be set on the portion which will be of practical use to
the Divisional Accountants in the discharge of their duties as such.
4. Any candidate failing in the examination but securing exemption marks

in subject will not be required to appear again in that subject.
5. The candidates should not be allowed access to any books. However, if

question paper indicates that any of prescribed Public Works Forms are to be
used by the candidates in the examination the forms may be supplied to them.
6. The candidates (including direct recruits) will not ordinarily be allowed than
more than three chances but Accountant General may in special circumstances,
allow upto three additional chances to those whom he considers deserving of the
concession. If the period of probation is curtailed the number of chances will be
curtailed correspondingly. In the case of a candidate who is not able to appear at
the examination because of a properly certified personal illness, the Accountant
General may at his discretion ignore this chance against the total number of
chances available to him.
7. The theory paper on Public Works Accounts and Procedure with a large
number of questions calling for brief answers has been prescribed to adjudge in
an effective way whether the candidate can promptly give to the executive
officers of the Public Works Department appropriate advice in the matter
concerning accounts and financial arrangement of divisional and sub divisional
offices. The question paper will itself provide space for writing answers to be
recorded in a short time and limited space. The candidates should write the
correct answers in the first instance itself and corrections, if any, made by them
will entail forfeiture of marks.
8. The Accountant General shall have discretion to hold one examination in

each year instead of two if he considers that the second examination will have
the effect of increasing to an undue extent the number of clerks from sources (1)
and (2) qualified for appointment as Divisional Accountants but not promoted
owing to lack of vacancies. If, however, there is a direct recruit under training the
Accountant General will hold the second examination for him only.
CHAPTER VIII
GROUP D STAFF
8 Strength
8.1 The Group D Staff in Audit and Accounts Offices generally comprises of
Daftries, Jamadars. Peons, Sweepers. Chowkidar etc.
8.1.1 The strength of Group D staff is determined on the basis of work

standards laid down and orders issued by the Comptroller and Auditor General
from time to time.
Age of Recruitment
8.2 The maximum age limit for recruitment to Group D posts in the Indian
Audit and Accounts Department is 25 years (30 years in the case of candidate
belonging to the Scheduled Castes and Scheduled Tribes). The appointing
authorities for Group D posts may relax the upper age limit at the time of
appointment on their own authority up to one year in respect of persons whose
names are placed in the panel, when they are within the prescribed age limit. All
other cases of relaxation of age will require the approval of the Comptroller and
Auditor General.
NOTE: The provision of the paragraph 6.2.5 will apply mutatis mutandis in regard
to the minimum age limit for recruitment to Group D posts.
Educational Qualifications etc.
8.3 The essential/desirable qualifications etc. of various Group D posts are

given in the Recruitment Rules for the respective Group D post.
8.4 Recruitment of Group D Staff will be made in the field offices by the
authorities authorized to make appointments to Group D Cadre after calling for a
list of candidates satisfying the age and educational requirements indicated
above, from the Employment Exchanges. The Candidates already working as
contingency paid labour in the office concerned can also be considered provided
they are registered with the Employment Exchanges and posses the requisite
qualifications prescribed for the appointment to relevant posts in Group D cadre.
Promotions within Group D
8.5 Promotion to the Group D posts like Daftri, Jamadar and Junior
Gestetner Operator etc. are regulated in accordance with the Recruitment
Rules for these posts.
Leave Reserve
8.6 To provide for vacancies caused by the members of Group D staff

proceeding on regular leave, a temporary leave reserve at 71/2 percent of the net
sanctioned permanent and temporary strength (excluding Record Keepers and
the leave reserve in Group D) may be created in Group D cadre.
Confidential Reports
8.7 A confidential report in the form prescribed in Vol-III should be maintained

for Group D employees holding only sensitive posts.
Miscellaneous
8.8 (a) 25% of the vacancies accruing in the peons cadre shall be
reserved for appointment by transfer from the grade of safaiwala, Farash,
Chowkidar and other Group D employees in the equivalent scale who have
rendered 5 years regular service in the grade or combined regular service of 5
years in any of the grades and who may not be possessing the qualifications
prescribed for direct recruitment to the post but who may possess elementary
literacy and give proof of ability to read in English, Hindi, or Regional Language.
For this purpose, a simple written test will be held by the Head of the
Department. However, such transfer can be made only on a specific request from
the person concerned. If eligible persons for transfer are not available, the
vacancies may be filled by direct recruitment and future adjustment may be made
by the Head of the Department if considered necessary.
(b) The remaining 75% of the vacancies accruing in the peons cadre
shall be filled by appointment on transfer of Safaiwala, Farash, Chowkidar and
other Group D employees in equivalent scale who possess the qualifications
prescribed for direct recruitment to the post of peon on a specific request from
the person concerned, failing which the vacancies may be filled by direct
recruitment.
8.9 The relevant provisions of Chapter-X on various administrative and other

matters, such as confirmation, grant of increments, crossing of efficiency bar,
imposition of penalties, appeals and memorials, casualties, grants from
Compassionate Fund, reservations in recruitment and promotion etc. will apply
mutatis mutandis to group D staff.
CHAPTER IX
DEPARTMENTAL EXAMINATIONS
9.1 Various Departmental Examinations are held by the IA&AD

periodically. These include Section Officers Grade Examination, Revenue Audit
Examination for SOs/AAOs, Departmental Examination for Auditors/Accountants,
Departmental Competitive Examination for clerks for promotion as
Stenographers, Limited Departmental Competitive Examination for Matriculate
Group D staff for promotion as clerks, Departmental Examination for clerks in
A&E Offices, Incentive Examination for Auditors/Accountants, Incentive
Examination for Section Officers/ Asstt. Accounts Officers in Accounts and
Entitlement offices introduced from November 1991. The regulations governing
the conduct of examination (other than Departmental Examination for IA&AS
probationers, Initial Recruitment Examination for Divisional Accountants and
Divisional Accountants Grade Examination) are given in the succeeding
paragraphs.
9.2 Section I Section Officers Grade Examination
9.2.1.1 The Departmental Examination qualifying for appointment to the

Section Officers Service is divided into two parts and an examination in both the
parts is normally held once a year in November for all Audit and Accounts Offices
in all branches on dates notified by or on behalf of the Comptroller and Auditor
General. The examination is conducted in the manner described in Section IX of
this Chapter. The question papers are set, moderated and answer books valued
by the officers nominated by CAG except in the case of local papers which are
set, moderated and valued by officers nominated by the respective Heads of
Department and duly approved by the Comptroller and Auditor General of India.
9.2.1.2 A paper on computer named as Computer Systems has been

introduced in all Branches of the Section Officer Grade Examination with effect
from November 2001 Examination. This is compulsory paper in Part-II of the
SOGE and is the two part (viz. Theory and Practical) of 50 marks each. The
Theoretical part is of one hour duration and the Practical part of two hours
duration. The question papers for the subject are also set, moderated and
evaluated centrally by this office. The practical examination are conducted only
at the Regional Training Institutes, the Regional Training Centres, the Training
Centres/Halls and the National Academy of Audit & Accounts by the Examiners
nominated by the office from out side stations who evaluate the Floppies/Answer
Scripts and despatch the material to the office thereafter.
9.2.2 The scheme of examination for appointment to the Section Officers

Service is related to the organisation of the various branches as described in
Paragraph 5.2. The general principles and procedure (except as otherwise
indicated at appropriate places) set out in the succeeding paragraphs of this
Section are applicable to Civil Accounts, Civil Audit, Local Audit Department,
Post and Telecommunication, Defence, Commercial and Railway Audit branches
of the Section Officers Service. Instructions of local character relating purely to
procedures are issued by Principal Accountants General/ Principal Directors of
Audit and will be found in the local Manuals.
9.2.3 Subject to the various instructions issued by the Comptroller and

Auditor General from time to time and also subject to his final approval, the
Principal Accountants General/ Principal Directors of Audit/ Accountants General
may permit the candidates in their offices to appear in the appropriate branch of
the Section Officers Grade Examination provided they are otherwise eligible to
take the Examination. The names and other particulars of the candidates
permitted to take the Examination should be sent to the Comptroller and Auditor
General by 15th August or the dates as may be prescribed by the Comptroller
and Auditor General each year in Form No. 8 appended as Annexure I which
should not be larger than double foolscap size. The Principal Accountants
General/ Principal Directors of Audit/ Accountants General should see that the
particulars noted therein are correct especially in regard to the number of
chances a candidate has already availed of, index number and month/year of
appearance(s), community, and the exemption marks obtained by the

candidates. To ensure correctness, the Heads of Offices should get the
particulars in the statement checked by a Section Officer/ Asstt. Audit Officer/
Asstt. Accounts Officer and an Audit Officer/ Accounts Officer other than those
who are responsible for its preparation. The following information should also be
furnished to the Comptroller and Auditor General along with the statement:
(i) A list of candidates, if any, who will sit for the examination in
another office/centre. A copy of the list should also be sent at the
same time to the Head of the Department concerned to enable him
to make necessary arrangements in time.
(ii) A summary of the number of candidates, appearing in each part

and branch of the Examination.
(iii) A list of candidates who will take the examination in Hindi in each
part/branch.
9.2.4 The selection of candidates for the Section Officers Grade

Examination is primarily the responsibility of the Principal Accountants General/
Principal Directors of Audit/ Accountants General who may be aided by an
Advisory Committee in the discharge of this responsibility. The preliminary
selection should be made as early as possible after the results of the last Section
Officers Grade Examination are circulated so that intending candidates may start
their preparation with the knowledge that they will in all probability be permitted to
take up the Examination. With a view to determining the suitability or otherwise
of the candidates taking Part-I of the Section Officers Grade Examination for the
first time, the Principal Director of Audit/ Accountant General should screen the
prospective candidates by invariably holding a preliminary test which should not
be an elaborate one. This test will include one omnibus paper on General
English/ General Hindi, and Constitution of India divided into two Sections and
another omnibus paper on Service Regulations, Financial Rules and Principles of
Govt. Accounts. Both the papers will be of three hours duration each and will be
set and valued locally by the respective heads of departments. Use of Hindi
medium is permitted.
NOTE-1: The omnibus paper II for branches other than Civil will be relevant
to the papers of Part I of the respective branches.
NOTE-2: The preliminary test prescribed for the Section Officers Grade
Examination is not necessary in the case of qualified Divisional Accountants who
have passed the Divisional Accountants Grade Examination.
NOTE-3: A candidate who has already qualified in the preliminary test of the
branch to which he originally belongs will not be required to appear again in the
preliminary test on his switching over to a different branch.
NOTE-4: A candidate who has qualified a preliminary test but absents or

withdraws his candidature from the Section Officers Grade Examination
immediately following will be required to be re-screened in the preliminary test for
eligibility to appear in subsequent examination.
9.2.5 The essential condition which governs the selection by the

Accountant General or other Heads of Offices is that the candidate selected
shall, if qualified by examination, likely to be efficient in all the duties of the
Section Officer.
9.2.6 Only persons who have put in minimum of 3 years continuous

service in one or more of the following capacities are eligible to sit for the
examination.
(i) As a Clerk/ Accountant in an Accounts Office.
(ii) As a Clerk/ Auditor in an Audit Office.
(iii) As a Stenographer in an Accounts Office/ Audit Office.
(iv) As a Divisional Accountant under the administrative control of an

Accountant General (A&E).
(v) Supervisors in the scale of Rs.1640-2900.
(vi) Manager Typing Pool in the scale of Rs.1640-2900.
(vii) Senior PAs in the scale of Rs.2000-3200.
NOTE-1: The crucial date for determining the length of total service put in
by a candidate for eligibility to appear in the examination will be 15th of November
each year or as otherwise notified by the Comptroller and Auditor General.
NOTE-2: Service as an Accounts Clerk in the Public Works Department in

States where the Divisional Accountants are under the administrative control of
the Accountant General shall reckon up to a maximum of 2 years against the
minimum 3 years limit prescribed above.
NOTE-3: The candidates at Sl. No. (v) to (vii) will be eligible subject to the
following conditions:-
(i) that they have duly qualified in the preliminary test held each year.
(ii) that they have completed the prescribed pre-examination

theoretical and practical training.
(iii) that the eligibility is subject to the condition that in the event of
their passing the Section Officers Grade Examination they will
have to seek reversion in writing to the posts of Senior
Auditors/Accountants (Rs.1400-2600), Personal Assistants
(Rs.1400-2600) respectively at the time of their promotion as
Section Officer in the scale of Rs.1640-2900.
Divisional Accounts Officers Grade-II who have been hitherto permitted to

take the Section Officers Grade Examination will also have to seek reversion in
writing to the post of Divisional Accountant (Rs.1400-2600) at the time of their
promotion as Section Officers in the (A&E) offices in the scale of Rs.1640-2900.
The undertakings have to be obtained from candidates in writing before allowing
them to take the Examination.
NOTE-4: The Head of Offices may recommend to the Comptroller and

Auditor General for consideration suitable and deserving cases for condonation
of deficiency, not exceeding 2 months in each case, in the minimum qualifying
service of three years required for eligibility to appear in the examination.
9.2.7 A candidate who has not passed Part-I will not be allowed to take
Part-II of the examination, except a candidate who has secured exemption marks
in all other subjects of Part-I of the Examination but failed only in one subject of
that examination will be allowed to take the remaining one subject along with
Part-II of the Section Officers Grade Examination if he is otherwise eligible. In
such cases even if he passes Part-II of the examination but fails in Part-I subject,
he will not be considered as eligible for promotion till he passes the remaining
subject of Part-I.
9.2.8.1 Subject to any general or special instructions issued by the

Comptroller and Auditor General from time to time, arrangements for holding
training classes should be made by the Principal Accountants General/ Principal
Directors of Audit for the benefit of candidates for Part-I and Part-II of the
Examination. In addition to the theoretical instructions, the candidates should be
given training in practical work of the Department. Ordinarily, candidates who do
not attend training classes should not be allowed to appear at the examination
but the Principal Accountant General/ Principal Director of Audit/ Accountant
General at his discretion, allow a candidate to appear at the examination, even
though he may not have attended the training classes, if he finds that the
candidate is otherwise fit to take the examination and likely to pass it.
9.2.8.2 For Computer System pre-examination training based on

prescribed Syllabus is to be organised by the Heads of Offices the Theory and
Practical papers either by inhouse or by outsourcing, depending upon the local
conditions.
The training requirement is of 50 sessions (about 63 hours) for theory and

practical for one batch.
9.2.8.3 Prescribed pre-examination training for the Theory and Practical

papers of Computer Systems is mandatory and has to be satisfactorily
completed by all candidates before appearing for the first time SOGE Part-II.
However, Heads of the Department in IA&AD are empowered to grant relaxation
from attending the pre-examination training on the specific request of the
candidate. The relaxation should be sought by the candidate at the time of
submitting the application for SOGE Part-II. However, PAsG/AsG etc. could
entertain such requests till the batches for the training are prepared by them.
While making a request to the Head of the Department for relaxation the
candidate should give an under-taking alongwith the candidature form that
he/she has already acquired the level of knowledge/skill prescribed in the
syllabus and is confident to clear the examination. The supervisory officer to
whom he/she reports should see the under-taking and forward it to the
Administration for further necessary action. On the basis of such under-taking
he/she may be exempted from the training. In other cases, Principal Accountant
General/ Directors General/ Accountants General/ Principal Directors of Audit
may condone the shortfall in the training to the extent it is done in respect of
other subjects in terms of Para 9.2.9 of MSO (Admn.) Volume-I.
9.2.9 The periods of practical training prescribed for the various branches
of the Section Officers Grade Examination should be completed by the
candidates before they are eligible to take the Section Officers Grade
Examination of a particular branch or Part thereof. The Principal Accountants
General/ Principal Directors of Audit/ Accountants General may, however,
condone whenever necessary, deficiency in the period of training of candidates
up to ten days where the prescribed period of training is 4 months or less, and up
to fifteen days where the period is more than 4 months.
9.2.10 The normal number of chances for Part-I of the Section Officers
Grade Examination will be six. Indefinite number of chances will, however, be
allowed to those candidates who have secured at least 30% marks in aggregate
in any two of the last six chances actually availed of by them. There is no limit to
the number of chances for Part-II of the Examination.
9.2.10.1 Permission to appear at any particular examination shall count as

one chance whether the candidate actually sits for the examination or not, unless
he is specially allowed by the Principal Accountant General/ Principal Director of
Audit/ Accountant General to withdraw his name. Such withdrawal shall not be
allowed unless the circumstances of the case fully justify the concession.
Permission to withdraw ones name must be applied for as early as possible and
in any case before the commencement of the examination.
9.2.10.2 After conclusion of each examination, the Principal Accountant

General/ Principal Director of Audit/ Accountant General will send to the
Comptroller and Auditor General a consolidated statement showing the names of
candidates who were permitted to withdraw their names. A Nil report is to be
sent when there is no case of withdrawal.
9.2.11 Candidates satisfying the conditions set out in paragraphs 9.2.5 to

9.2.7 are eligible but have no claim to appear for the examination. The Principal
Accountant General/ Principal Director of Audit/ Accountant General should
certify at the foot of the statement required in paragraph 9.2.3 with due
responsibility and not as a matter of form, that the candidates recommended are
regular in attendance, energetic, of good moral character and business like
habits and are not likely to be disqualified for appointment to the Section Officers
Service as not possessing the aptitude for the work of a holder of a post in the
Section Officers Service and that they have a reasonable prospect of passing
the examination.
9.2.12 Candidates rejected by the Head of the Office on three occasions

or permanently have the right to appeal against the rejection to the Comptroller
and Auditor General whose decision shall be final.
9.2.13 Representations from failed candidates for the rechecking of the

answer books should not be forwarded to the Comptroller and Auditor General
unless the Principal Accountant General/ Principal Director of Audit/ Accountant
General is fully convinced that there are sufficiently strong grounds for
entertaining the representation. Representations received directly from the failed
candidates will not be entertained.
9.2.14 No candidate will be allowed to take the Section Officers Grade

Examination of any branch other than that of the branch which is appropriate to
the establishment in which he is serving. For this purpose, the Section Officers
Grade Examination mentioned in the second column below will be regarded as
appropriate to the members of the establishment mentioned in the first column.
(1) Civil Accounts and Entitlement Section Officers Grade

Offices (Civil Account Branch).
(2) Civil Audit Offices Section Officers Grade

(Civil Audit Branch).
(3) Local Audit Branches of the Section Officers Grade

Accountants General, West (Local Audit Branch).
Bengal & Bihar (Audit)
(4) Offices of the Principal Directors Section Officers Grade

of Commercial Audit & Ex-officio (Commercial Audit Branch).
Members Audit Board
(5) Railway Audit Offices Section Officers Grade

(Railway Audit Branch).
(6) P & T Audit Offices Section Officers Grade

(P & T Audit Branch).
(7) Offices under the Principal Section Officers Grade

Director of Audit, Defence (Defence Audit Branch).
Services
NOTE-1 Candidates from Civil Accounts and Entitlement offices can also
appear at the SOGE (Civil Audit) for their eventual absorption in Civil Audit
Offices, subject to the following:
(a) Those who have already passed Part-II of SOGE (Civil Accounts)
and are still awaiting promotion as Section Officers (Accounts) or ad-hoc
Section Officers (Accounts) who are still awaiting regularisation as
Section Officers will have to clear only the remaining papers of Part-II of
SOGE (Civil Audit). Their appointment as Section Officer (Audit) shall be
reckoned from the date of joining to the post after clearing remaining
papers of Part-II of SOGE (Civil Audit).
(b) Those who have passed Part-I of SOGE (Civil Accounts) will have
to clear Part-II of SOGE (Civil Audit).
(c) Those who have not cleared some of the papers of Part-I/ Part-II
of SOGE (Civil Accounts) will have to clear the remaining papers of
SOGE (Civil Audit).
(d) Fresh candidates subject to conditions laid-down in Para 9.2.16 of

CAG, MSO (Admn.) Vol. I.
NOTE-2: Persons working in various branches and fulfilling the condition as

provided in para 9.2.6 can exercise the option to appear in the Section Officers
Grade Examination in Commercial Audit Branch subject to the acceptance in
writing of the terms and conditions prescribed separately.
9.2.15 Transfers from one branch to another branch are not ordinarily
permissible. In rare cases, where such transfers are found necessary in the
public interest and after ascertaining that the establishment to which they seek
transfer is prepared to absorb them permanently, transfers can be made with the
previous sanction of the Comptroller and Auditor General who will lay down any
further conditions necessary in each case, with due regard to the general
principles governing transfers from one branch to another.
9.2.16 Candidates who fail to pass Part-I of a branch of the Section

Officers Grade Examination and have exhausted all the permissible number of
chances will not be allowed to appear as fresh candidates for any other branch of
the Section Officers Grade Examination. Permission to candidates who have
not exhausted all the chances in any branch may, however, be granted by the
Comptroller and Auditor General to appear in another branch of the Section
Officers Grade Examination provided the Head of the office, in respect of whose
establishment such other branch is the appropriate branch, is agreeable to
accept them for permanent absorption, after they qualify in that particular branch.
In such cases the chances already availed of by a candidate in a branch, are
counted towards the maximum number of admissible chances in the other
branch.
NOTE-1: Part-I passed candidates of one branch may be permitted to

switch over to another branch. Such candidates will be required to clear all
papers of Part-I of new branch (except common papers) and will be allowed 4 ad
hoc chances to clear Part-I. However, Part-I candidates of one branch can be
allowed to switch over to Part-II of Commercial Audit Branch and will be required
to take one additional modified paper of Part-II.
NOTE-2: SOGE Part-I or Part-II Civil Accounts passed candidates opting for
Part-II of Commercial Audit Branch will be required to take two additional papers
viz. Commercial Law of Part-I of Commercial Audit Branch and modified paper
on Elementary Costing, CPWA and Business Organisation in Part-II of
Commercial Audit Branch.
Syllabus of
Section Officers Grade Examination with effect from 2007
9.2.17 CIVIL ACCOUNTS AND CIVIL AUDIT BRANCHES
PART-I
Sl. Paper Duration Maximum

No. (hours) marks
1. Service Regulations:
(a) Theory 1.30 100
(b) Practical 2.30 100
2. Financial Rules and Principles of 2.00 100

Government Accounts
3. Constitution of India 2.00 100
Total 400
Paper-1: Service Regulations- Theory & Practical syllabus
(i) Fundamental Rules,
(ii) Travelling Allowances Rules as contained in the Supplementary Rules,
(iii) Central Civil Services (Joining Time) Rules,
(iv) Central Civil Services (Pension) Rules,
(v) Central Civil Services (Leave) Rules,
(vi) Central Civil Services (Commutation of Pension) Rules,
(vii) General Provident Fund (Central Services) Rules,
(viii) Central Civil Services (Classification, Control and Appeal) Rules,
(ix) Central Civil Services (Medical Attendance) Rules,
(x) Central Civil Services (LTC) Rules,
(xi) Defined Contribution Pension Scheme,
Books allowed: All the books listed in the syllabus for Practical paper.
Note: 1. Question on calculation of standard licence fee of government building

will not be set.
2. Question on pay fixation will be compulsory.
Paper-2 Financial Rules and Principles of Government Accounts
(i) Central Government Accounts (Receipts and Payments) Rules, 1983.
(ii) Central Government Compilation of General Financial Rules (Revised

edition 2005)
(iii) Government Accounting Rules, 1990 published by Controller General

of Accounts.
(iv) Comptroller and Auditor Generals Manual of Standing Orders (A&E)

Vol.II
Chapter I - Appropriation Accounts
Chapter II - Finance Accounts Annexure and Appendices.
Paper-3: Constitution of India
(i) Parts I, V, VI, VIII,IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the
Constitution of India together with relevant Schedules appended to it.
(ii) Comptroller and Auditor Generals (Duties, Powers and Constitutions

of Service) Act1971
Questions on such matters as manner of elections, conditions of

eligibility for elections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
Question paper should be in two parts, i.e. Part-I- Constitution of

India-80 marks and Part-II-CAGs(DPC) Act 1971-20 marks.
Note: This paper is common to all branches of the Section Officers Grade
Examination Part-I.
CIVIL ACCOUNTS
PART-II
No. (hours) marks
4. Precis and Draft 2.30 100
5. Public Works Accounts

- Theory 1.30 100
6. Accountancy 2.00 100
7. Government Accounts (with books) 2.30 100
8. Computer System-
- Theory 1.00 50
- Practical 2.00 50
9. Statistics and Statistical sampling 2.00 100
Total 600
Paper-4: Prcis and Draft
The Question paper will consist of:
(i) Prcis of a correspondence or of notes on an official 50 marks

subject which is relevant and interesting to
Accounts/Audit Offices in the Department.
(ii) Drafting of an official letter or Office Memorandum 25 marks
bearing on the subject matter of (i) above.
(iii) Drafting of an official letter, giving the facts, as 25 marks
directed in the question.
Notes: (i) This paper is common to all branches of the Section Officers
Grade Examination.
(ii) Paper setter should choose and include such subjects in the
question paper that are of relevance and interest to Audit/
Accounts offices.
Paper-5: Public Works Accounts (Theory)
i) Central Public Works Accounts Code with Appendices First Edition

1993 (Revised)
ii) Account Code Volume-III
iii) Comptroller and Auditor Generals Manual of Standing Orders (A&E)

Volume-I
Chapter 8 Accounts of Public Works
Chapter 9- Accounts of Forests
Note: Question paper should be set so as to test the comprehension of the

practical aspects of dealing with Public Works Accounts received in
AsG offices with reference to codal provisions.
Paper-6: Accountancy
i) Fundamental Principles of Accounting- Meaning, Objectives, Types of

Accounting Information, Advantages and Limitations, Qualitative
Characteristics of Accounting Information, Theory Base of Accounting-
Basic Concepts and Conventions, Generally Accepted Accounting
Principles (GAAP).
ii) Accounting Process: From recording of transactions to preparation of

financial statements, Preparation of Bank reconciliation statement,
Trial Balance, rectification of errors.
iii) Depreciation, Provisions and Reserves.
iv) Bills of Exchange, Promissory Notes and Cheques.
v) Financial Statements -Sole proprietorship concerns, Not-for-profit

Organisations, Analysis of financial statements.
vi) Accounting Standards issued by ICAI.
vii) International Public Sector Accounting Standards (IPSAS) of IFAC.
Books recommended
i) Principles and Practice of Accountancy by R.L.Gupta and V.K.Gupta
ii) Introduction to Accounting by T.S.Grewal,
iii) Compendium of Accounting Standards by ICAI,
iv) IFAC Hand Book of International Public Sector Accounting Board

(available at wesite http://www.ifac.org) .
Paper -7: Government Accounts
i) Government Accounting Rules, 1990
ii) Accounting Rules for Treasuries 1992
iii) Account Code for Accountants General
iv) List of Major and Minor Heads of Accounts of Receipts and

Disbursements of the Central and State Governments
v) Comptroller and Auditor Generals Manual of Standing Orders (A&E)

Volume-I
vi) Accounts Code Volume-III

vii) Central Public Works Accounts Code with appendices-First Edition

1993
viii) Book of forms referred in CPWA code
Note: This paper will cover all accounting functions dealt with in Accounts
and Entitlement offices. It will contain question on Transfer Entries.
Classification of transactions, GPF accounting including interest
calculation and other topics.
Questions on preparation of Pay bill and Forest Cash Account will not
be included.
Books allowed: All the books listed in the syllabus
Paper -8: Computer System-Theory
(1) Information concepts
i) Definition of information-difference between data and information.
ii) Physical concepts- storage, retrieval and processing of data-

comparison of manual and computer storage and organisation of data
as files.
iii) Different types of processing and purpose of processing.
iv) Development of data processing systems.
v) Word and text processing-preparation of documents-text editing.
vi) Introduction to Graphics and advantages and disadvantages of

Graphics.
(2) Elements of a Computer, Hardware-Software-Computer Capabilities and

Limitations
i) What is computer? Definition of electronic digital computer.
ii) Computer Components-layout and their functions.
iii) Characteristics of computers-small variety of instructions-fast

executions-accurate.
iv) What is hardware?different types of units including peripherals.
v) What is software? Why is it needed-computer language categories

of software system and applications software.
vi) Limitations of computer.

(3) Computers and Communication
i) Computer communication need for data transmission over distances.
ii) Networking of computers- Local Area Networking (LANs) need and

advantages of networking, sharing resources (computer files &
equipment), inter user communication, cost, training, upkeep and
security.
iii) Types of LANs.
iv) Real time and on-line systems response time-airline/train reservations

banking operations-electronic funds transfer - videotext.
v) An introduction to WAN-Definition and use.
vi) An introduction to the Internet, Internet facilities (e-mail, world wide

web, and e-commerce) and Web Browsers.
(4) Operating System (OS): Concepts, Basic Operations of Windows.
i) Operating System concepts.
ii) Task of Operating System
iii) Introduction to DOS, UNIX and Windows
iv) Definition of GUI.
v) Definition of Windows.
vi) Getting started: using the mouse; Windows components; control

menu; menu bar; border; title bar; maximize-minimise; scroll bar;
command button; option button check box; list box; using help.
vii) Basic file manipulation operation (copying, renaming, deleting, viewing

and printing; directory structure, listing files in directories (creating,
changing and deleting directories)).
(5) Principles of data security, preventive maintenance and trouble

shooting:
i) Concepts of security; privacy, protection, authorization, authentication

and password protection.
ii) Preventive measures and treatment: hardware and software locks,

virus scanners and vaccines.
Computer System Practical
1. Introduction to Windows 98
i) Using the Mouse
ii) Anatomy of Windows
iii) Windows Environment
iv) Application Window, Title Bar, Menu Bar, Minimise/ Maximise/ Restore
features, Scroll Bar.
v) Menu and Dialog Boxes.
vi) Menu Bar, Menu Item, Dimmed Menu Item, Hot Key, Short-cut Key,
Control Menu, Check Mark, Cascading Windows/Menus
vii) Help in Windows
viii) Tool Bars
ix) Use of Windows Explorer:
a. View the contents of Directory/Folder
b. Change Directory/Folder
c. Create/Delete Directories/Folders
d. Change Drives
e. Copy, Rename, Delete Files and Folders
x) Format Floppy Disk
xi) Drag and Drop Features
xii) Find File
2. An overview of MS Office97 covering MS-Excel 97, MS Power Point 97

and MS-Access97 and MS-Word 97.
3. Operating skills in Word Processing Package (MS-Word 97).
i) Introduction to Word Processing.
ii) Document Window: Creating various types of Documents
iii) Printing Documents

iv) Copying Documents
v) Formatting Characters/Paragraghs
vi) Formatting Page
vii) Working with Sections/Section Break
viii) Inserting Headers/Footers
ix) Graphics Feature including charts
x) Working with Tables
xi) Mail Merging
Note: (i) In case of Hindi medium, word processing package is Akshar for
Windows compatible with Word 97.
(ii) Question paper would be on general concepts of Windows and

Office rather than specific to a version, i.e. question paper will
not be version specific.
Books recommended
Theory Paper
O Level, Module-1, Information Technology by V.K. Jain, , BPB
Publications.
Chapters: 1,2,6,7,8,11,12,13,14,18
Practical Paper
Book recommended for Windows 95
Easy Guide to Windows 95 by Alan Simpson,
BPB Publications (Sybex).
Chapters: 1,2,3,4 and only formatting of floppy disk in chapter 10

Book recommended for MS-Word 97
The ABCs of Word 97 by Guy Hart-Davis
BPB Publications (Sybex).
Chapters: (i) 1, 2, 3, 5, 7, 9
(ii) Graphs and Chart*
*Note: Inserting Graphics Feature including Chart are not covered in the book
recommended above. The Head of Department/Head of office are
advised to provide information to the trainer/trainees that the learning

materials for graphs and charts available in Help Menu of Word 97 is
recommended. The relevant portion of material on chart and graphs
could be accessed by selecting Help Menu, contents and index, and
then index and type chart in box 1.
Paper -9: Statistics and Statistical sampling
1. Introduction to Statistical methods:
i) Definition and nature of statistics
ii) Collection and scrutiny of data
iii) Presentation of data:
(a) By using paragraphs of texts
(b) By putting the data in a tabular form
(c) By diagrams: line diagram, band chart bar diagram, pie or

divided-bar diagrams and pictorial diagrams
2. Summarization of data:
i) Qualitative vs. quantitative data.
ii) Variables: Discrete and Continuous
iii) Rounding of data
iv) Scientific Notations
v) Frequency Distribution
vi) Class Interval and Class Limits
vii) Histograms and Frequency polygons
viii) Commutative-Frequency Distributions and Ogives
3. Measures of Central Tendency:
i) The Arithmetic Mean
ii) The Weighted Arithmetic Mean
iii) The Median
iv) The Mode

v) Comparison between Mean, Median and Mode
vi) The Geometric Mean
vii) The Harmonic Mean
viii) Comparison Between Arithmetic, Geometric and Harmonic Means
4. Measures of Dispersion:
i) The Range
ii) The Variance
iii) The Standard Deviation
iv) Quartile Deviation
v) Coefficient of Variation (CV)
5. Other statistical Measures:
Skewness: Definition & Uses
Kurtosis: Definition & Uses
Positively skewed distribution negatively skewed distribution and normal

distribution
Use of the descriptive statistics to assess the distribution
6. Elementary Probability Theory:
i) Definitions of Probability
ii) Independent and Dependent Events
iii) Mutually Exclusive Events
iv) Random Variable
v) Definitions & uses of Binomial, Poisson Hyper geometric and Normal

distributions
vi) Limiting form of binomial & Poisson distribution (Central Limit Theorem
application)
vii) Importance of different distributions in statistics.

7. Statistical Sampling
i) What is sampling?
ii) What is probability sampling?
iii) Random Samples and Random Numbers
iv) Advantages of statistical sampling
v) Sampling error & non-sampling error
vi) Bias in sampling
vii) Sampling frame
viii) Sampling distribution
ix) Types of sampling methods:
a. Simple Random Sampling
b. Systematic Random Sampling
c. Stratified Random Sampling
d. Cluster Sampling
e. Probability Proportional to Size Sampling
f. Multi-Stage Sampling
x) Statistical Evaluation:
a. Estimation Procedure
b. Testing of Hypothesis
xi) Optimum sample size & sampling error.
Definition, concept and applicability of different methods method of selection

method of evaluation (only the formulae) and its application in practice to be
understood not the derivation)
8. Risk Analysis & Audit Sampling:
i) Need for Sampling in audit
ii) Need for statistical sampling in audit

iii) Risk Analysis in audit
iv) Risk Analysis & statistical sampling in audit
v) Test Checking & Judgemental Sampling
vi) Judgemental vs. statistical sampling
vii) Attribute vs. Variable Sampling
viii) Approach to statistical sampling in audit
ix) Systematic error vs. random error
x) Acceptance-Rejection Sampling
xi) Step-by-step Sampling
xii) Discovery Sampling
xiii) Unstratified Mean per unit
xiv) Stratified Mean per unit
xv) Monetary Unit Sampling
xvi) Audit hypothesis testing
xvii) Compliance vs. substantive testing in audit
xviii) Application of sampling in audit using IDEA Package
Note: Question paper will be mainly objective type (multiple choice).
Books recommended
1) Fundamental of Statistics Vol.I- Goon, Gupta and Das Gupta-World Press

Pvt. Ltd.
2) Sampling Techniques W. G. Cochran Wiley Publication
3) Audit Sampling an introduction (5th edition) D. M. Guy etc. Jhon Wiley

Publication.
CIVIL AUDIT BRANCH
PART-II

No. (hours) marks
Public Works Accounts

5. - Theory 1.30 100
6. - Practical 3.00 100
7. Financial Accounting with Elementary 3.00 100

Costing
8. Government Audit 2.30 100
9. Computer System-
- Theory 1.00 50
- Practical 2.00 50
Total 700
Paper-4: Prcis and Draft
The syllabus will be the same as for subject (4) Civil Accounts Branch.
Paper-5: Public Works Accounts-Theory:
i) CPWA Code with Appendices- First Edition 1993( Revised)
ii) Account Code Volume-III
iii) CAGs Manual of Standing Orders( A&E) Vol.I
Chapter 8: Accounts of Public Works
Chapter 9: Accounts of Forests
Note: Question paper should be set so as to test the comprehension of the

practical aspects of dealing with Public Works Accounts received in
AsG offices with reference to codal provisions.
Paper-6: Public Works Accounts-Practical
The syllabus is the same as for the theory paper.
Books recommended (for Practical paper):
i) CPWA Code with Appendices- First edition 1993( Revised)
ii) Book of Forms referred to in CPWA Code
iii) Account Code Volume-III
iv) List of Major and Minor Heads of Account.
Paper-7: Financial Accounting with Elementary Costing
i) Financial Accounting: Nature and Scope, Limitations of Financial

Accounting, Basic Concepts and Conventions, Generally Accepted
Accounting Principles (GAAP).
ii) Accounting Process: From recording of transactions to preparation of

financial statements, Preparation of Bank Reconciliation statement,
Trial Balance and Rectification of Errors.
iii) Depreciation, Provisions and Reserves.
iv) Bills of Exchange, Promissory Notes and Cheques.
v) Financial statements: Sole Proprietorship concerns, Not-For Profit

Organizations, Accounts from incomplete records, Analysis of financial
statements.
vi) Accounts of Joint stock companies.
vii) Accounting Standards of ICAI.
viii) International Public Sector Accounting Standards (IPSAS) of IFAC.
ix) Uniform Format of Accounts for Central Autonomous Bodies
x) Cost Accounting-Topics:
a. Introduction
b. Materials
c. Labour and Direct Expenses
d. Overheads (I) Factory overheads

e. Overheads (II) Office and Administrative, Selling and

Distribution Overheads
f. Marginal Costing
g. Production Accounts and Cost Sheets
h. Process Accounts
Books recommended
i) Introduction to Accounting by T.S.Grewal
ii) Principles and Practice of Accountancy by R.L.Gupta and V.K.Gupta
iii) Financial Accounting by S.N.Maheshwari
iv) Cost Accounting by Shukla, Grewal and Gupta
v) Compendium of Accounting Standards of ICAI
vi) IFAC hand book of International Public Sector Accounting Board (available at
website http://www.ifac.org).
Paper-8: Government Audit
i) Brouchure on Comptroller & Auditor Generals (Duties, Powers and

Conditions of Service) Act.
ii) CAGs Manual of Standing Orders (Audit)
iii) Auditing Standards issued by C & AG.
iv) Manual of Autonomous Bodies.
v) Performance Audit Guidelines.
vi) Auditing and Assurance Standards of ICAI.
vii) INTOSAI Guidelines on Internal Control.
viii) ASSOSAI Guidelines for dealing with Fraud and Corruption.
Note: (i) There will be eight questions in three parts, i.e. five questions in
Part A and out of that three questions will be answered; one
compulsory question in Part-B relating to Draft para and two
questions on performance Audit in Part C and one out of two
questions will be answered.
(ii) One question on contract management should also be asked in

this paper.
Paper- 9: Computer System Theory and Practical
Syllabus same as detailed in Civil Accounts.
Paper- 10: Statistics and Statistical sampling
Syllabus same as detailed in Civil Accounts
NOTE 1:
Divisional Accountants, whose cadre is with the Accountants General (A&E) and
also have passed the Divisional Accountants Grade Examination held by the
Accountants General will be entitled to exemption from appearing in the
theoretical paper on the subject (5) PWA Theory.
NOTE 2:
The candidates who have already passed ICWA (Inter) stage I and Stage II or
CA PE-II Group I & Group II or CA PCE Group-I & Group-II are entitled to
exemption from appearing in Financial Accounting with Elementary Costing.
9.2.18 There will be two papers viz. Theoretical and Practical in respect of
Service Regulations (Civil Accounts and Civil Audit Branches Part-I) and Public
Works Accounts (Civil Audit Branch Part-II). Theoretical will be answered without
books and the practical to be answered with Books. Both the papers on
Computer System to be answered without books.
NOTE:
The books allowed for the Practical Papers will be indicated on the question
paper itself and announced as indicated in paragraph 9.10.10.
9.2.19 The papers on all the subjects of these branches will be set and
marked by officers selected by the Comptroller and Auditor General and
moderated under his orders.
9.2.20 Local Audit Branch
PART-I
No. (hours) marks
2. Service Regulations (Practical) 2.30 100
3. Financial Rules and Principles of 2.00 100

Government Accounts
Acts of Legislature and Statutory Rules

(Local Paper)
4. (i) Theory 1.30 100
5. (ii) Practical 2.30 100
Total 500
Note 1: The syllabus for subject (1), (2) and (3) will be the same as for
subjects (3), (1), and (2) of Civil Accounts Branch.
The syllabus for subjects (4) and (5) in AG (Audit), West Bengal
will be as under:
Paper-4: Acts of Legislature and Statutory Rules (Theory) (without books)

(Local Paper) for AG (Audit), West Bengal.
i) The West Bengal Municipal Act 1993 with amendment.
ii) The West Bengal Panchayat Act 1973, with amendments
iii) The West Bengal Primary Education Act 1973 with amendments
iv) The Calcutta Municipal Corporation Act 1980 with up-to date
amendments
v) The Calcutta University Act 1979 with amendments.
vi) The Jadavpur University Act 1981 with amendments.
vii) The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974 with
amendments
viii) The Calcutta Improvement Act 1911
ix) 73rd and 74th amendments in Constitution and details thereof.

Paper-5: Acts of Legislature and Statutory Rules (Practical)(with

books)(Local Paper) for AG (Audit), West Bengal.
i) The West Bengal Municipal Act 1993 with amendments.
ii) The West Bengal Panchayat Act 1973, with amendments
iii) The West Bengal Primary Education Act 1973 with amendments.
iv) The Calcutta Municipal Corporation Act 1980 with up to date

amendments.
v) The Calcutta University Act 1979 with amendments
vi) The Jadavpur University Act 1981 with amendments
vii) The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974 with
amendments.
viii) The Calcutta Improvement Act 1911.
The syllabus for subjects 4 and 5 in respect of PAG (Audit) Bihar and
AG(Audit) Jharkhand offices will be as follows:-
Keeping in view the funds under audit of LAD Bihar and Jharkhand and
considering the changes after Constitutional Amendments (73rd & 74th), the
papers 4 & 5 have been regrouped as under:-
4-PRIs & ULBs (Theoretical)
5-Universities and Misc. funds (Theoretical)
The books on which questions to be set are prescribed as under:
Paper 4 and 5 in PAG (Audit), Bihar
Paper- 4 (Without books)
(i) Bihar Panchayat Raj Act, 2006
(ii) Bihar Municipal Act, 1922
(iii) Bihar and Orissa Public Demand Recovery Act, 1914
(iv) Patna Municipal Corporation Act, 1951
(v) Bihar Regional Development Authority Act, 1981
(vi) Bihar and Orissa Local Fund Audit Act, 1925
(vii) 73rd and 74th amendments in Constitution and details thereof

Paper-5 (Without books)
(i) Bihar State Universities Act 1976/Patna University Act, 1976
(ii) Bihar School Examination Board Act 1952
(iii) Bihar Agricultural Universities Act, 1987
(iv) Bihar Development of Homeopathic System of Medicine Act, 1953
(v) Bihar Development of Ayurvedic and Unani System of Medical Act 1951
(vi) Bihar Hindu Religious Trust Act, 1950
Paper 4 and 5 in A.G (Audit), Jharkhand be as follows:
Paper -4 (without books).
i) Jharkhand Panchayat Raj, 2001
ii) Bihar Municipal Act, 1922
iii) Bihar and Orissa Public Demand Recovery Act, 1914
iv) Ranchi Municipal Corporation Act, 2001
v) Bihar Regional Development Authority Act, 1974
vi) Bihar and Orissa Local Audit Act, 1925
vii) Mineral Area Development Authority Act, 1986
viii) Hazaribag Mines Board Act, 1952
ix) 73rd and 74th amendments in Constitution and details thereof.
Paper-5 (without books).
i) Jharkhand State Universities Act, 2000
ii) Jharkhand Academic Council Act, 2002
iii) Bihar Agriculture Universities Act, 1987
iv) Agriculture Produce Market Act, 1960
v) Bihar Hindu Religious Trust Act

LOCAL AUDIT BRANCH
PART-II
No. (hours) marks

Costing
8. Government Audit 2.30 100
9. Public Works Accounts- 3.00 100

Practical
10. Local Rules, Rules and Regulation for 2.30 100

Audit and Inspection of Accounts under
the Audit and Inspection of Examiner of
Local Fund Accounts (Practical) (Local
Paper) (with books)
11. Computer System-

Theory 1.00 50
Practical 2.00 50
Total 700
Paper 6, 7, 8 and 9 are common papers of Civil Audit Branch and syllabus is same
as detailed against papers 4, 7, 8 and 6 of Civil Audit Branch.
Paper-10: Local Rules, Rules and Regulation for Audit and Inspection of Accounts
under the Audit and Inspection of Examiner of Local Fund Accounts. (Practical)
(Local Paper) (with books).
Paper 10 of Part-II in respect of AG (Audit), West Bengal
(a) West Bengal Service Rules, Part-I-Rules 5 (10), 5 (17), 5 (40), 29 to

65
(b) West Bengal Service Rules Part-II-Rules 4, 11, 22 to 86, 88, 89, 93,
94, 99 to 107, 109-114, 116,154,157 to 161, 165 to 167.
Appendix 1 (Paragraph 4, 6 and 7)
Appendix 8
(c) West Bengal Financial Rules, Vol.I-Rules 22, 47, 164 to 196, 425 to
428
ii) (a) The West Bengal Municipal (Finance & Accounts) Rules, 1999 under
the West Bengal Municipal Act 1993.
(b) The West Bengal Panchayat (Gram Panchayat Miscellaneous

Accounts and Audit) Rules 1990.
(c) The West Bengal Panchayat (Budget and Appropriation of Fund),

Rules 1996.
(d) The District School Board Account Rules.
(e) Calcutta Corporation Account Code
(f) The Calcutta University First Statues 1979 and First Ordinances
(Accounts portion).
(g) Jadavpur University Rules, 1972
(h) General Financial and Accounting Regulations, Bidhan Chandra Krishi

Viswa Vidyalaya.
(i) Calcutta Improvement Trust Accounts Manual.
(j) Guidelines for Certification Audit of accounts of PRI, issued by CAG in

July 2002.
(k) Auditing Standards for Panchayati Raj Institutions and Urban Local
Bodies-issued by CAG
(l) Manual of Instruction for Audit of PRIs-issued by CAG in December

2002.
(m) National Municipal Accounts Manual
Part I- General
Introduction
Definition, Accounting Concepts and Accounting conventions
Significant Accounting Principles
Codifications structure and chart of accounts
General Accounting Procedure

Part IV-Others
Accounting and Financial Statements to be prepared viz. Income and

Expenditure Account, Receipts and Payments Account, Cash Flow
Statement, Balance Sheet.
Guidelines for preparation of opening Balance Sheet.
Paper 10 of Part-II in respect of PAG (Audit), Bihar and AG (Audit), Jharkhand

offices:
Books allowed for Bihar office:-
(1) Bihar Financial Rules Volume-I & II
(2) Bihar Service code (Chapter-VI)
(3) Bihar T.A. Rules.
(4) Bihar Municipal Accounts Rules, 1928.
(5) Municipal Accounts (Recovery of Taxes) Rules, 1951.
(6) Rules made under Local Fund Audit Act.
(7) L.A.D. Manual Vol-II
(8) L.A.D. Manual Vol-III &IV.
(9) Guidelines for certification Audit of accounts of PRI, issued by CAG in

July 2002.
(10) Auditing Standards for Panchayati Raj Institutions and Urban Local
Bodies-issued by CAG.
(11) Manual of Instruction for Audit of PRIs-issued by CAG in December

2002.
(12) National Municipal Accounts Manual.
Part I- General
Introduction

Part IV-Others
Accounting and Financial Statements to be prepared viz.

Income and Expenditure Account, Receipts and Payments
Account, Cash Flow Statement, Balance Sheet.
Books allowed for Jharkhand office:-
(1) Bihar Financial Rules Vol-I & II
(2) Bihar Service code (Chapter-VI)
(3) Bihar T.A. Rules
(4) Municipal Accounts Rules, 1982
(5) Municipal Accounts (Recovery of Taxes) Rules, 1951
(6) Bihar Agriculture Produce Market Rules, 1975
(7) Rules made under Local Fund Audit Act
(8) L.A.D. Manual Vol-II
(9) L.A.D. Manual Vol-III & IV
(10) Guidelines for certification Audit of accounts of PRI, issued by CAG in

July 2002.
(11) Auditing Standards for Panchayati Raj Institutions and Urban Local
Bodies-issued by CAG.
(12) Manual of Instruction for Audit of PRIs-issued by CAG in December

2002.
(13) National Municipal Accounts Manual.
Part I- General
Introduction

Part IV-Others
Accounting and Financial Statements to be prepared viz.

Income and Expenditure Account, Receipts and Payments
Account, Cash Flow Statement, Balance Sheet.
Paper 11 and Paper 12 Common papers for all branches and syllabus is
detailed against Paper 8 and 9 of Part-II of Civil
Accounts Branch.
Note-1:
The number of marks required to secure pass and/or exemption as prescribed in

para 9.2.35 of MSO (Admn.) Vol-I for other papers of SOGE Part-II shall not be
altered on account of introduction of the Computer Systems paper as the marks
of Computer Systems paper will not be added to the aggregate.
Note-2:
The candidates who have already passed ICWA (Inter) stage I and Stage II or
CA PE-II Group-I & Group-II or CA PCE Group-I & Group-II are entitled to
9.2.21 (i) Paper 4 (Theoretical) to be answered without Books and paper 5

(Practical) for AG (Audit) West Bengal to be answered with Books. Both the
papers i.e. 4 & 5 are theoretical in respect of PAG (Audit), Bihar and AG (Audit),
Jharkhand to be answered without books.
(ii) The papers No. 2, 9 & 10 of this branch will be Practical papers to
be answered with Books. The remaining papers of this branch will be theoretical
to be answered without books. Both the papers on Computer System to be
answered without books.
NOTE:
The Books allowed for practical papers will be indicated on the question paper
itself and will be announced to the candidates as indicated in paragraph 9.10.10.
9.2.22 The papers at S.No. (1), (2), (3), (6), (7), (8), (9), (11) and (12) of
this branch will be set and marked by officers selected by the CAG of India and
moderated under his orders while the papers at S.No. (4), (5) and (10) will be set,
marked and moderated by officer selected by the AG with the prior concurrence
of Headquarters office in each office.
NOTE:
It is open to the Accountant General (Audit) to require Auditors of this branch to
pass in addition to the subjects prescribed above, an examination in one or more
languages of the State in which they are employed by whatever standard he may
consider desirable.
9.2.23 Commercial Audit Branch
PART-I

No. (hours) marks
2. Service Regulations, Financial Rules, 3.00 100

Principles of Govt. Accounts and CPWA
3. Government Auditing 3.00 100
4. Principles of Management and Indian 3.00 100

Macro Economic Environment
5. Commercial Laws and Corporate Tax 3.00 100
Total 500
Note 1: The syllabus for subject (1) will be the same as for subject (3) of
the Civil Accounts Branch.
Paper- 2: Service Regulations, Financial Rules, Principles of Government

Accounts and CPWA.
(A) Service Regulations & Financial Rules 70 marks
i. Central Civil Services (Classification, Control and Appeal) Rules.
ii. Fundamental Rules (No. 1 of Annexure-I) Chapter II Definitions,

Chapter-III- General Conditions of Service, Chapter- IV Pay
iii. CCS(Joining Time )Rules, 1979
iv. Supplementary Rules SR/24 Definitions, rules relating to Traveling

Allowance on Transfer and on Tour
v. Central Civil Services (Leave) Rules, 1972 (No. 2 of Annexure)
vi. Government Accounting Rules 1990-Chapter on General outline of the

system of accounts
vii. General Financial Rules (Revised edition, 2005)
(B) CPWA 30 marks
Chapter 2: Definitions
Chapter 3: General outline of system of accounts
Chapter 5: Appropriations
Chapter 6: Cash
Chapter 7: Stores
Chapter 8: Transfer entries
Chapter 9: Revenue Receipts
Chapter 10: Works accounts
Chapter 11: Accounts procedure for lumsum payments
Chapter 13: Suspense accounts
Chapter 15: Deposit
Chapter 17: Transactions with other Divisions, Departments and

Government
Chapter 22: Accounts of Divisional officers
Statement E: Treatment of recoveries of expenditure in the accounts of the

Public Works Department.
Paper -3: Government Auditing 100 marks
(A) Government Auditing 75 marks
MSO (Audit) Section I
MSO (Audit) Section II General Principles and Practices of Audit
Chapter 1- General Principles and Practices
Chapter 2- Audit of Expenditure
Chapter 3- Audit of Receipts
Chapter 4- Audit of Accounts of Stores and Stock
Chapter 5- Audit of Commercial Accounts
Section-III: Supplementary Audit Instructions
Chapter 5- Audit of Grants in aid
Chapter 7- Audit of Contracts
Chapter 8- Performance Audit as per Performance Audit Guidelines.
Chapter 13- Audit of borrowings, guarantees, Reserves funds, suspense

transactions, loans & advances and interest payments
Chapter: 20- System audit
Chapter 21- Manpower Audit
Chapter 22- Audit of Computerised System
Chapter 23- Internal Audit
Section IV- Public Works Audit
Chapter 1- Scope of audit
Section VI- Inspection and Local Audit
Chapter 1-: General Instructions
Section VII- Results of Audit
Chapter 1- Raising and pursuance of objections
Chapter 2- Detailed procedure for registration and clearance of objections

Chapter 3- Preparation of Audit Reports
Chapter 4:- Submission of Audit Reports and subsequent action

Brochure on IA&AD Auditing Standards.
Government Auditing
i. Directions issued under section 619(3)(a) of the Companies Act, 1956

by C&AG.
ii. Drafting of comments under section 619(4) of the Companies Act,

1956 from the Audit Memo .- a practical question may be considered.
iii. Role of COPU.
Question on Draft Para 25 marks
Paper-4: Principles of Management & Indian Macro Economic Environment
A. Principles of Management 80 marks
1 Nature and Process of Management: Introduction to Management,

Development of Management Thought. Approaches to Managerial
Analysis, Management Process and Co-ordination, Managerial
analysis, Managerial Hierarchy or levels, Management and Society.
2. Planning: Fundamentals of Planning, Objectives: Decision making and

Policy and Strategies
3. Organizing: Organization theory, designing of organization structure,

authority and Responsibility, Line and Staff relationships, forms of
Organization structure, Groups in Organization, Organizational
changes and development.
4. Directing Human factor in Organisation, Motivation, Communication

Leadership.
5. Controlling: Control process, control techniques and special control

techniques
6. Production, Planning and Control
7. Operation Research
8. System concept and value analysis
9. Materials, Purchase and stores Management
10. Inventory Control

B Indian Macro Economic Environment 20 marks
1 Role of Public sector in India and its problems
2 Concept of privatization & disinvestment, methods of disinvestment,

valuation of assets & shares
3 Indias international trade, exports and imports
4 WTO structure, features, major trade agreements
5 IMF, World Bank and Asian Development Bank (ADB)
6 Role of regulatory authorities viz SEBI, IRDA, TRAI, CERC/SERC their

guidelines.
Paper- 5: Commercial Laws & Corporate Tax 100 marks
1 Companies Act, 1956 Parts I to V, Part VI Chapter I Section 252-293,

299-311 of Chapter II and Part-XIII Section 615 to 620 & provisions
relating to Sick companies.
2 The Indian Contract Act, 1876
3 The Indian Sale of Goods Act, 1930
4 The Negotiable Instruments Act, 1881
5 Electricity (Supply) Act, 2003
6 Road Transport Corporation Act, 1950
7 State Financial Corporation Act, 1951
8 Securities and Exchange Board of India Act, 1992
9. Foreign Exchange Management Act, 1999 (FEMA)
10. Payment of Bonus Act, 1965
11. Employees Provident Fund Act, 1952
12. Corporate Tax-Income Tax on companies
Note: Before a candidate is allowed to sit for Part-I, he should have completed a
course of Practical Training for Six Weeks in PWA Accounts (2 weeks in PW
Division, 3 weeks in WAD Section and 1 week in a Commercial
Organisation).
COMMERCIAL AUDIT BRANCH
PART-II
No. (hours) marks
7. Advanced Accounting 3.00 100
8. Commercial Auditing 3.00 100
9. Cost and Management Accountancy 3.00 100
10. Financial and Contract Management 3.00 100
11. Computer System-

Theory 1.00 50
Practical 2.00 50
Total 700
Syllabus of Paper 11 and 12 is same as at Sl.No.8 and 9 of Civil Accounts

Branch
Paper- 6: Prcis and Draft
The Syllabus will be as for subject (4) of Civil Accounts Branch
Paper- 7: Advanced Accounting
1. Basic concepts of accounting: single and double entry, Books of

original Entry, Bank reconciliation, Journal, Ledgers, Trial Balance,
Rectification of errors, Manufacturing, Trading, Profit & Loss and Profit
& Loss Appropriation Accounts; Balance Sheet, Distinction between
Capital and Revenue Expenditure, Depreciation Accounting, Valuation
of inventories, Receipt and Payments and Income & Expenditure
Accounts, Bills of Exchange, Self Balancing Ledgers.
2 Concept of accounting: Accounting concepts and conventions
3 Hire Purchase, Installments and Royalties Accounts
4 Company accounts
5 Accounts of Public Utilities enterprises

6 Branch and Departmental accounts (including foreign branch

accounts)
7 Cash and funds flow statement, Working capital
8 Accounting Standards prescribed under Section 211(3) (C) of the

Companies Act, 1956
9 Guidance Notes issued by ICAI.
10. Accounting Standards of ICAI.
11. International Public Sector Accounting Standards(IPSAS) of

IFAC/IPSAB (available at website http://www.ifac.org)
Note: 50 percent marks will be on practical including problem relating to

Accounting Standards.
Paper- 8: Commercial Auditing
1 Nature and Principles of Auditing
2 Audit of cash transactions: Receipts and Payments
3 Verification of assets
4 Audit of Financial statements
5 Auditing and Assurance Standards of ICAI
6 Audit of Public Sector Undertaking
7 Cost audit
8 Audit of Insurance companies, Electricity and Non-banking Financial

companies
9 Special features of audit of:
(a) Hotels
(b) Shipping companies
(c) Finance companies
(d) Electricity companies
(e) Transport undertakings
(f) Social Sector/Welfare Companies

10 Introduction to CAAT and usage in auditing
11 Companies Auditors Report Order issued under section 227 (4A) of

the Companies Act, 1956.
12 Appointment of statutory and internal auditors, their rights, duties,

powers remuneration, joint auditors, branch auditors.
13 Audit committee: constitution, powers and duties.
14 Internal audit, Statutory Audit and Government audit.
15 Corporate Governance: ICAI Guidance Note, Clause 49 of SEBI and

Section 217 (2AA), 292 A, 274(1)(g) of the Companies Act, 1956.
16 INTOSAI Guidelines on Internal Control.
17 ASSOSAI Guidelines for Dealing with Fraud and Corruption.
Paper- 9: Cost and Management Accountancy
A. Elementary Costing 30 marks
1 Introduction
2 The elements of Cost
3 Methods of valuing material issues
4 Labour: Methods of Remuneration
5 Overheads: Classification and distribution
6 Overhead: Absorption by production
7 Overheads: Administration. Selling and Distribution
B. Cost Accountancy 70 marks
1 Books of accounts in cost accounting, Cost accounts Rules & Records
2 Job Order /Contract costing
3 Process costing, operation cost and operating costing
4 Waste, Scrap, Spoilage, defective work, joint products and byproducts
5 Marginal costing, differential costs and cost volume profit relationship
6 Standard Costing including variance analysis

7 Value analysis, Cost reduction, productivity
8 Product Pricing.
9 Reconciliation of Cost and Financial accounts
Paper- 10: Financial and Contract Management
A. Financial Management 80 marks
1 Financial planning and capital structure, sources of financing and

costs of financing, Capitalisation
2 Functions of Chief Financial Officer
3 Financial Statement Analysis (including Ratio analysis)
4 Analysis of Cash Flow and Funds Flow Statement
5 Concept of operating & financial leverage.
6 Budgetary control
7 Working Capital Management (including inventory management)
8 Aspects of management of Sundry Debtors: Credit Policy, Credit

Analysis and Control of receivables
9 Investment decisions/appraisals, capital budgeting techniques of

evaluation of Investments
10 Dividend Policy: Formulation of Dividend Policy-Factors for

consideration.
11 International Finance: International capital markets, External

commercial borrowings, Foreign Exchange Markets, Exchange rates,
Forward Contracts, Swaps, Export Import Bank of India (EXIM)
12 Concept of risk, Risk & Returns, risk reduction.
13 Derivatives, Option and futures, Bond Valuation (awareness level)
B. Contract Management 20 marks
System of audit of contracts for purchase, construction, turnkey contracts, etc.
Syllabus of paper 11 and 12 is same as for paper 8 and 9 of Civil Account

Branch.
Note-1:
Before a candidate is allowed to sit for Part-II he should have completed three
months practical training in selected Government factories, Industries and
Commercial Organisations (both Government and non-Government) and
statutory corporations.
Note-2:
The candidates who have passed the ICWA/ICAI examination will be exempted
from appearing in the under mentioned papers of the Section Officers Grade
Examination (Commercial Audit Examination):
Sl. Exam passed SOGE paper in which

No. exempted
1. ICWA (Inter) Stage-II Advanced Accounting

or Paper-7
CA (PE-II) Group-I
or
CA (PCE) Group-I
2. ICWA (Inter) Stage-I Cost & Management

or Accountancy Paper-9
CA (PE-II) Group-II
or
CA (PCE) Group-II
9.2.24 All the papers of this Branch inclusive of the Practical paper of
Computer Systems will be answered without the help of books.
9.2.25 The papers on all the subjects of this branch will be set and marked
by officers selected by the Comptroller and Auditor General and moderated
under his orders.
9.2.26 Posts and Telecommunication Branch
PART-I

No. (hours) marks
2. Service Regulations
- Theory 1.30 100
- Practical 2.30 100
3. Postal Accounts and Audit and

Government Book Keeping (Local Paper)
- Theory 2.00 100
- Practical 2.30 100
Total 500
Note 1: The syllabus for subjects (1) and (2) will be the same as for these
subjects of the Civil Branch.
Note 2: The syllabus for subject (3) is as follows:
1. P&T Audit Manual (Concurrent Audit) Chapters I to VII, XI to XIII,

XV, XVI and Annexure.
2. CAGs Manual of Standing Orders (Audit) Section I to III, VI Chapter- I-

General Instructions and VII.
3. CAGs Manual of Standing Orders (A&E) Volume II.
4. Brochure on CAGs (Duties, Powers & Conditions of Service) Act.
5. Postal Accounts Manual Volume-I.
6. Appendix 5 to Postal Accounts Manual.
7. Central Government Compilation of General Financial Rules, 2005 (for

Theory paper only)
8. P&T Financial Hand Book Volume-I Chapters I to XVIII and

Appendices 1 to 4, 9, 11, 13 to 17, 21, 24 with such portions of Civil
Accounts Manual and Central Government Account (Receipts &
Payments) Rules, 1983 as relate to and affect P&T Accounts.
9. Postal Financial Hand Book Volume-II (All Chapters & Appendices

except Appendix -V).
10. P&T Manual Volume II (Chapters VI, IX, X and XII & Appendices
referred to therein).
11. Postal Manual Volume VI (Part III) 5th Edition) Chapters I and II only.
12. Government Accounting Rules 1990.
13. Schedule of Financial Powers of Postal Services Board, Deptt. of

Posts Rules, 1978.
14. Delegation of Financial Powers Rules, 1978.
15. Accounting Procedure for the P&T Motor Service.
16. Performance Auditing Guidelines.
17. Auditing Standards issued by CAG.
18. Auditing and Assurance Standards of ICAI.
19. INTOSAI Guidelines on Internal Control
20. ASSOSAI Guidelines for dealing with Fraud and Corruption.
Note: Question on preparation of Gazetted Officers Pay Bill will not be set.
Books allowed (For Practical Paper): All the Books listed in the syllabus except
Book mentioned at serial number 7 above
POSTS AND TELECOMMUNICATION BRANCH
PART-II

No. (hours) marks

Costing
6. Financial Management and Commercial 3.00 100

Law
7. Engineering and Telecommunication 3.00 100

Accounts and Audit Procedure (Practical)
8. Postal Cash Certificates, Money Orders 2.30 150

and Saving Bank Accounts and Audit
Procedure (Practical)
9. Computer System-
- Theory 1.00 50
- Practical 2.00 50
Total 750
Note: Syllabus for Paper 4, 5, 9 and 10 are common for all branches of SOGE.
Paper-6: Financial Management and Commercial Law:
(A) Financial Management
Cash and Fund Flow Statements, Cash Budget, Working Capital and
Accounting Ratios.
Books recommended
Chapter 23 and 24 of Advanced Accounts (Volume II) by M.C. Shukla, T.S.

Grewal and S.C. Gupta.
(B) Commercial Law:
- The Companies Act, 1956 Parts I to V, Part VI Chapter I Sections 252

to 293, 299 to 311 of Chapter II and Part XIII- Sections 615 to 620.
- The Indian Contract Act, 1876.
- The Indian Sale of Goods Act, 1930.
- The Negotiable Instruments Act, 1881.
- Service Tax Act, 1994
- Telecom Regulatory Authority of India (TRAI) Act, 1997.
Books recommended
1. Original Statutes as amended from time to time.
2. Mercantile Law by M. C. Shukla

Note: No books will be allowed in examination hall to solve this paper.
Paper- 7: Engineering and Telecommunication Accounts and Audit Procedure

(Practical)
1. Telecom, Financial Handbook Vol. III Part-I with relevant portion of

P&T FHB Vol.I as referred to therein (excluding Rules 64 to 70 of
Chapter IV- works executed at the cost of outsiders etc. and Chapter
VIII- Recoveries for plant supplied to Railways and canals etc.
2. Telecom. Financial Handbook Vol. III Part II Chapter III.
3. P&T FHB Vol. V (except Chapter V).
4. P&T Audit Manual Part-II (Inspection) Chapter 2 Section F & H.
5. P&T Manual Vol. I Part-II (Legislative enactment).
6. Telecom Accounts Manual Vol.I.
7. Appendix 5 to Telecom Accounts Manual.
8. P&T Manual Vo. X Chapter I, III (except para 151 to 153) to V and VII
and Appendices IV & X.
9. Telecom FHB Vol. IV Chapter X.
10. CPW Accounts Code with Appendix and forms.
11. Account Code Vol. III (Part I and II).
12. CAG MSO (Audit) Section IV & VI Chapter-2-Inspection of Public

Works offices.
14. Audit Norms 2000 (P&T).
15. BSNL Accounting Policy, Accounting instructions, formats of

Accounting Records, etc. issued in September 2000 and amended
from time to time.
16. New Telecom Policy 1999.
Books allowed:
Books listed in the Syllabus at Sl. No. 1 to 13.
Books recommended at Sl. No. 14 to 16

Paper- 8: Postal Cash Certificates, Money orders and Savings Bank Accounts
and Audit Procedure (Practical)
1. P&T Audit Manual (Concurrent Audit) Chapters XVII, XVIII, XIX and
Appendix I
2. Postal Accounts Manual - Volume II Chapters 2, 3, 4, 5 & 8
3. Manual of SB Control, Pairing and Internal Check Organisation.
4. Post Office Guide Part I & IV
5. Postal Manual Vol. VI (Part-II)
6. Post Office Savings Bank Manual (Volume I & II)
7. CAGs Manual of Standing Orders (Audit) Section II- Chapter 2,

Section VII- Chapter 3 & 4
9. Other Topics
A. Value Added Service: Speed post, Media post, Data post,

Speed post passport service, express parcel speed net.
B. Financial Services: International money transfer, distribution of

mutual funds and electronic fund transfer for the UTI, HDFC
and IDBI banks.
C. Technology Developments: Computer based Multipurpose

counter machines (MPCMs), Transmission of money order
through satellite, Hybrid mail and corporate money order
services and Automatic mail processing system (AMPS)
Books allowed:
All Books listed at Sl. No. 1 to 8 above.
Books recommended:
1. Instructions/ Orders issued by DOP from time to time for operation and
accounting of VAS, Financial services and technological changes.
2. Various brochures brought out by DOP on VAS, Financial services

and technological changes.
3. Report on the Working Group on Posts a Tenth Five Year Plan

(2002-2007) document and subsequent Five Year Plan documents.
4. DOP manuals issued in respect of above Services and Technological

Developments, if any.
Note 1: The questions will be practical oriented. Group A will consists of

questions based on the Manuals/ Material listed above. Group B
will consists of an exercise in drafting a paragraph for Audit
Report.
2. Question on preparation of MO Ledger will not be set.
3. Candidates who have passed ICWA (Inter) Stage-I and Stage-II or

CA PE-II Group-I or Group-II or CA PCE Group-I & Group-II will be
exempted from appearing in Financial Accounting with
Elementary Costing.
4. All Branch candidates before they are permitted to appear in Part-

II of the Section Officers Grade Examination should be given
Practical Training in the Telegraph Engineering Division for a
period of 90 days.
9.2.27 In subject (2) & (3) of this branch there will be two papers which will
be given in the following orders:
(i) A Theoretical paper to be answered without books
(ii) A Practical paper to be answered with books.
In subjects (1), (4), (5), (6) & (10) of this branch there will be one theoretical
paper each to be answered without books. The papers on subject (7) & (8) of
this branch will be Practical papers. Both the papers on Computer System to be
answered without books.
Note:
The books allowed for the Practical papers will be indicated on the question
9.2.28 The paper on subject (1), (2), (4), (5), (9) & (10) of this branch will
be set and marked by officers selected by the CAG and moderated under his
orders and the papers on subjects (3), (6), (7) & (8) will be set, marked and
moderated by officers selected by the DG (P&T) with the prior concurrence of
Headquarters office.
9.2.29 Railway Audit Branch
PART-I

No. (hours) marks
1. Service Regulations including related

Accounts/Audit Procedures
Theory 3 100
Practical 3 100
2. Financial Rules, Principles of Government

Accounts/Audit and Works Expenditure
Theory 3 100
Practical 3 100
3. Constitution of India 2 100
Total 500
Note 1: The Syllabus for subject (3) will be same as per subject (3) of the Civil
Audit Branch.
2: The Syllabus for subjects (1) and (2) will be as follows:
Paper-1: Service Regulations including related Accounts/Audit

Procedures-Theory and Practical.
Theory :
1. Indian Railway Establishment Code Vol. I& II
2. Indian Railway Establishment Manual
3. Manual for Railway Pension Rules
4. CCS Pension Rules
5. CCS Commutation of Pension Rules
6. Hours of Employment Regulation Act
7. Workmen's Compensation Act
8. Payment of Wages Act
9. Minimum Wages Act

10. Factories Act
11. IR Code for the Accounts Department Part I
12. Indian Railway Financial Code Vol. I &II
13. Indian Railway Administration and Finance - An introduction
14. Railway Audit Manual
15. C&AG's Manual of Standing Orders (Audit)
16. FR &SR
17. CCS CCA Rules
18. CCS Conduct Rules
19. House Building Advance Rules
Note: This paper is divided into two sections viz. Section A & B (50% marks in
each section). While the questions in Section A will be of multiple
choice question (MCQ), the Section B is retained in the existing pattern.
The number of questions in both sections will be adjusted according to
time allowed in each section. One compulsory question by giving case
study and then answers to questions will be asked.
Practical:
Same syllabus as for Theory paper
Books allowed for practical paper : All the books listed above.
Forms to be supplied:
1. Salary bill form of Railway
2. Forms of TA Journals (Railways)
Paper- 2: Financial Rules, Principles of Govt. Accounts/Audit and Works

Expenditure-Theory and Practical
Theory
1. Indian Railway Administration and Finance - An introduction
2. Indian Railway Finance Code Vol. I & II
3. Indian Railway Code for the Engineering Department
4. Indian Railway Way and Works manual

5. Indian Railway Code for the Accounts Department Part I
6. C&AG's Manual of Standing Orders (Audit)
7. C&AG's Manual of Standing Orders (A&E) Vol.II
9. Brouchure on C&AG's DPC Act, 1971
10. Performance Auditing Guidelines
Note: This paper is divided into two sections viz. Section A & B with (50%
marks in each section). While the questions in Section A will be of
multiple choice questions (MCQ), the Section B will be retained in the
existing pattern. The number of questions in both sections will be
adjusted according to time allowed in each section. One compulsory
question by giving case study and then answers to questions may be
asked.
Practical
Same as for Theory paper
Forms to be supplied:
Running Account Bill Form No. E-1337
Books allowed for Practical Paper-All the books listed above
Note: One question on testing analysis of some data pertaining to Railway

statistics will be included.
RAILWAY AUDIT BRANCH
PART-II

No. (hours) marks
5. Open Line Revenue

Theory 3.00 100
Practical 3.00 100
6. Financial Accounting with elementary 3.00 100

costing
7. Government Auditing including Workshop 3.00 100

and Stores Audit (Practical)
8. Government Auditing including Workshop 3.00 100

and Stores Audit (Practical)
9. Computer System-
- Theory 1.00 50
- Practical 2.00 50
Total 800
Note: Syllabus of paper 6 is same as of paper 7 of Civil Audit Branch and

Syllabus of Sl. No.9 and 10 same as detailed under Sl. No. 8 and 9 under
Civil Accounts Branch.
Paper- 4: Prcis and Draft
This paper is common to all branches of the Section Officers Grade Examination.
Paper- 5: Open Line Revenue-Theory and Practical
Theory
1. Indian Railway Code for traffic Department (Commercial)
2. Indian Railway Commercial Manuals Vol. I & II
3. Indian Railway Code for traffic Department - Part II
4. Indian Railway Finance Code Vol.II
5. C&AG's MSO Audit, Section II Chapter 4
7. IRCA Tariffs - Coaching, Goods, Military, Red Tariff all Parts and
Volumes
8. IRCA Conference Rules
9 C&AG's MSO Audit - Chapter 19 - Environment Audit
10. Manual of Statistical Instructions Vol.I & II published by Railway Board

in 1983 as amended from time to time.
11. Handbook on Traffic Costing -Railway Board's publication
12. Summary of the end results of Coaching and Goods Services -

Profitability/Unit cost (Railway Board's Publication)
13. Annual Statistical Statements - Railway Board's publication
14. Instructions issued by Railway Board in 1994 for standard method to

calculate profitability of a passenger train
Note: The question paper may be divided into two sections of 50% marks in
each section. Section A may be of Multiple Choice Questions and
Section B may be on the existing pattern.
Open Line Revenue (Practical)
Same as for Theory Paper
Books allowed for Practical Paper-All the books listed above
Note: In the cases of tariffs the publications in force as on the first of April
preceding the examination will be the prescribed text books.
Paper-7: Government Auditing including Workshop and Stores Audit

(Theory)
1. C&AG's MSO Audit Section 2 -Chapter 1,2,5, 9 to 11
2. Auditing Standard issued by C&AG
3. Standard of field investigation in ECPA Guide
4. System Audit Guide
5. Indian Railway Code for Mechanical Department
6. Indian Railway Code for Stores Department
7. Indian Railway Financial Code Vol. II
10. Performance Auditing Guidelines
11. C&AG's MSO Audit Chapter 19 - Environment Audit.
13. INTOSAI Guidelines on Internal Control.

14. ASSOSAI Guidelines for Dealing with Fraud and Corruption.
Paper-9: Government Auditing including Workshop and Stores Audit

(Practical)
Same as for theory paper
Books allowed: As listed above against Theory Paper
Note: The candidate who has passed ICWA (Inter) Stage-I & Stage-II or CA PE-II
Group-I & Group-II or CA PCE Group-I & Group-II will be entitled for exemption from
appearing in Financial Accounting with Elementary Costing.
9.2.30 In each of the subject (1), (2) and (5) of this branch there will be two
papers which will be given in the following order:
(i) A Theoretical paper to be answered without books.
(ii) A Practical paper to be answered with books.
The papers on subjects (3), (4), (6), (7) & (10) of this branch will be
theoretical papers to be answered without books. The paper on subject
(8) will be practical paper to be answered with books. Both papers on
Computer System to be answered without books.
Note:
The books allowed for the practical paper will be mentioned on the question
9.2.31 The papers on all the subjects of this branch will be set and marked
by officers selected by the Comptroller and Auditor General and moderated
under his order.
9.2.32 Defence Audit Branch
PART-I

No. (hours) marks
1. Audit Methodology and Codes Local 3.00 100

Paper (without Books)
2. Government Accounts and Regulation 3.00 100

(with books)

Costing
Total 400
Note: The Syllabus for Sl. No. 3 and 4 will be same as detailed under Sl. No. 7
of Civil Audit Branch and Sl.No. 3 of Civil Accounts Branch.
Paper-1: Audit Methodology & Codes (Without Books):
This paper is intended to examine the grasp of Auditing Standards and

Methodologies, Internal Controls and Codes and manuals of the auditee to
effectively conduct Regulatory (Compliance) Audit. The new paper will be of two
parts Section A will deal with Audit Methodology concerning Regulatory audit and
Section B will deal with questions on various Codes, Manuals and Regulations. All
the Regulations other than those relating to MES contained in erstwhile paper of
PART II also included in this paper. There would be a question on DP carrying 20
marks.
In this new paper all the relevant portion included in the erstwhile paper of Codes
and Manual (Theory) as also all the Regulations included in the erstwhile paper of
Regulations Other than those related to MES of Part II have been included. Earlier
all papers of both Part I and II were based only on Regulatory audit. Now the present
syllabus ensures that Part I paper will be based only on Regulatory audit and Part II
on Performance audit and other important Regulations not earlier covered in the
examination.
Section A Audit Methodology:
1. Auditing Standards (2002) issued by C&AG as amended
2. CAGs (DP&C) Act 1971 and instructions issued there under

3. INTOSAI guidelines on Internal Control
4. ASSOSAI guidelines for Dealing with Fraud and Corruption.
6. Manual of Audit Department, Defence Services, Vol I,II and III.
7. Performance Audit Guidelines (2004) issued by C&AG.
8. Central Government Account (Receipt & Payment) Rules, 1983
SECTION B Codes, Manuals and Regulations
1. Defence Audit Code
2. Controller of Defence Accounts Office Manual Part-I to VII and IX to XI
3. Army Local Audit Manual Part-I and Part-II
4. Air Force Local Audit Manual
5. Naval Local Audit Manual
6. Financial Regulation Part I and II
7. Central Government Compilation of GFRs 2005
8. Delegation of Financial Powers Rules (1978)
9. Stores Accounting Instructions for the Army.
10. IAF Equipment Regulations (IAP-1501).
11. Naval Store Keeping Manual (INBR-12).
12. Indian Naval Victualling Directive.
13. Field Imprest Payment Instructions
14. Field Cashiers Instructions
Paper-2: Government Accounts and Regulations (with books):
This new paper is proposed to be introduced taking into all the Codes and Manuals
of erstwhile Paper of Part I and all the Regulations contained in erstwhile paper on
Regulations other than those relating to Part II. This paper will examine candidates
understanding of Government Accounts with particular reference to Defence
Accounts so as to make them capable of conducting Regularity (Financial) audit and
understanding of Service Regulations relating to Pay and allowances, Pension and
TA of the Armed Forces Personnel and Defence Civilians
Section-A Government Accounts
Books allowed:-
1. Government Accounting Rule, 1990 (New Addition)
2. List of Major & Minor heads issued by Controller General of Accounts
3. Civil Accounts Manual ( New Addition)
4. Manual of Audit Department, Defence Services (Chapter pertaining to

Accounts Section
5. Defence Account Code
6. Classification Handbook Defence Services Receipt and Charges
7. DAD OM Part-II and IV
8. General Financial Rules, 2005 as amended
9. Delegation of Financial Powers Rules
11. Revenue Debts and Remittance Pamphlet.
Section-B Service Regulations
Books allowed:-
1. CCS (Pension) Rules, 1972
2. CCS (Leave) Rules, 1972
3. CCS (Joining Time) Rules, 1979
4. CCS (Conduct) Rules, 1964
5. CCS (CCA) Rules, 1965
6. Pay and Allowances Regulations for Officers of the Army
7. Pay and Allowances Regulations for the JCOs, ORs, and Non-
Combatant (Enrolled) of the Army
8. Pay and Allowances Regulations for the Navy
9. Pay and Allowances Regulations for the IAF
10. Pension Regulations for Army Officers, Part I and II

11. Navy (Pension) Regulations, 1964
12. Pension Regulations for IAF Part I and II
13. Leave Rules for the Services, Part I (Army)
14. Leave Rules for the Services, Part II (Navy)
15. Leave Rules for the Services, Part III (IAF)
16. Travel Regulations
17. Supplementary Rules
18. Fundamental Rules-Chapters I to VI, VIII & IX
19. Financial Regulations, Part I and II
20. Army Act 1950
21. Army Orders
22. Defence Services Regulation
DEFENCE AUDIT BRANCH
PART-II
No. (hours) marks
6. Audit of Army and Inter Services Organisations 3.00 100

(with books)
7. Audit of Air Force/ Navy and Ordinance 3.00 100

Factories (with books)
8. Defence Works Auditing and Accounting

Local Paper
Theory (without books) 3.00 100
Practical (with books) 3.00 100
9. Computer System-
- Theory 1.00 50
- Practical 2.00 50
Total 700
Note: Syllabus for Paper 5, 9 and 10 are common for all branches of SOGE.
PAPER 6: Audit of Army & Inter Services Organizations (With Books):
Syllabus: (Six questions to be answered out of total 8:70 marks for army (Sec A) 30
marks for Section B, at least 1 question from each section)
Books allowed:
Section A: Army
1) Regulations for Army Ordinance Services Vol.I & II.
2) Regulations for EME
3) Mechanical Vehicle Regulations for the Army
4) Equipment Regulations for the Army
5) DGOS Technical Instructions (including Provisioning as contained in

DGOS Technical Instruction No. 40)
6) Army Base Workshop Procedures
7) ASC Regulations.
8) Performance Audit Guidelines issued by CAG
9) Manual of Audit Department, Defence Services pertaining to Army

units and formations and Interservice Organisations.
10) Defence Procurement Procedure, (Capital procurements), 2005
11) Defence Procurement Manual (Reserve Stores), 2005
Section B: Inter Services Organisations
The following books are recommended for the said paper.
1. Auditing Standards
2. MSO (Audit)
3. Performance Audit Guidelines
4. Manual of Audit Department, Defence Services Interservice

Organisations
5. DGQA Standing orders (Admn & Technical)
6. Stores Management Guidelines, 2004 and DRDO Purchase

Management, 2006.
7. Material Management in DRDO & Management.
8. CSD Manual
9. Military Farm Standing Orders and Live Stock Instructions issued

Paper-7: Audit of Air Force/Navy and Ordnance Factories (With Books)
Note: Section A 50 marks for Air Force and Navy, Section B:50 marks for OFB
Books allowed:-
Section A- Air Force and Navy
1. Manual of Audit Department Defence Services pertaining to Air Force/

Navy
2. CAG MSO Audit
3. Performance Audit Guidelines issued by CAG
4. IAP-1501 (Air Force Stores Accounting etc. instructions)
5. IAP - 154 Air Force Provisioning Manual)
6. INBR 12- Part I and II (New Addition)
7. Budget Estimate of the year (New Addition)
8. Revised pricing policy and orders issued there under in respect of

Services and Supplies obtained by IAF from HAL
9. Naval Victualling Directives
10. Naval Local Audit Manual
11. Air Force Local Audit Manual
13. DAD OM Part III
14. DAD OM Part VII
15. Auditing Standards
Section B: Ordnance Factories
1. DGOF Manual
2. Defence Accounts Department Office Mannual Part VI (Vol. I,II,III)

3. Factory Accounting Rules
4. Manual of Audit Department, Defence Services, Volume III (Ordnance

& Ordnance Equipment Factories, 5th edition (2001)
5. DGOF Procedural Manual
Paper-8: Defence Works Auditing and Accounting and Regulations

relating to Military Engineering Services-Theory (without books).
1. Regulations for the Military Engineering Services.
2. Defence Works Procedure.
3. Unit Accountants Manual.
4. Defence Accounts Department Office Manual Part VIII
5. Standing Orders issued by E-in-C for Organisation and Stores

Accounting Procedure of Engineer Stores Depots.
6. MES Local Audit Manual
7. Classification Hand Book, Defence Services, Receipts and Charges.
8. General Conditions of Contracts IAFW-2249.
9. Pamphlet of Revenue, Debt and Remittance Heads.
10. Border Roads Regulations
11. Works Procedure for Director General Married Accommodation

Project.
12. Scale of Accommodation
13. Scales of Furniture
Defence Works Auditing and Accounting and Regulations relating to MES-

Practical (with books)
Books allowed :- All the books listed above against Theory Paper
General Note
In regard to Technical papers mentioned at S.No. 1, 2 Part-I and S.No. 6, 7, 8 of

Part-II, the instructions issued by the Government of India relating to three
Services (viz. Army, Navy and Air Force Instructions) and the orders issued by
the Head of three Services (viz. Army, Navy and Air Force Orders) as also Govt.
orders issued by the Ministry of Defence, Ministry of Defence (Finance) from
time to time introducing new rules or amending basic orders, procedures
contained in the Defence Services Regulations or Codes on the subjects
prescribed for the examination are also required to be studied by the candidates.
Note-1: All candidates before they are permitted to appear in Part II of the
Examination should be given practical training for a period of three months in
Defence (Works) Audit.
Note-2: The candidates who has passed ICWA (Inter) Stage-I and Stage-II
or CA PE-II Group-I & Group-II or CA PCE Group-I & Group-II will be entitled for
9.2.33 There will be two papers on subject at S.No.8, theoretical paper to

be answered without books and practical paper with books.
In subjects (1), (3), (4), (5) & (10) of the branch will be one theoretical paper each
to be answered without books. Paper at Sl. No. 2, 6 & 7 to be answered with
books. Both the papers on Computer System to be answered without books.
Note: The books allowed for the Practical papers will be mentioned on the
question paper itself and announced as indicated in paragraph 9.10.10.
9.2.34 The paper on subjects (2), (3), (4), (5), (6), (7), (9) & (10) of this
branch will be set, marked by officers selected by the CAG and moderated under
his orders in Headquarters office and the papers on subject (1) & (8) will be set,
marked and moderated by officers selected by the DG Defence Services with the
prior concurrence of Headquarters.
9.2.35 The number of marks required to secure a pass in each part of

each branch is as follows:
In each subject - 40 per cent

In the aggregate - 45 per cent
Provided that 40 per cent is also secured separately in each of the Practical
papers answered with the aid of books.
Any candidate failing at the examination but securing 50 per cent of the marks in
a subject will not be required to appear again in that subject at a subsequent
examination. Where there is a Theoretical and a Practical Paper in any subject,
the marks for both the papers will be taken together for this purpose provided the
minimum pass marks of 40 per cent are also secured separately in the Practical
paper on the subject. Candidates who are exempted from appearing in certain
papers of the Section Officers Grade Examination by virtue of having passed
equivalent papers in other examinations will be required to secure 45% marks in
the aggregate in the remaining subject(s) in which they actually appear
subsequently for qualifying that part of the examination.
However, a candidate will not be deemed to have passed in the Section Officers
Grade Examination, till he secures 40% marks separately in Theory and Practical
papers of Computer Systems even though he may have secured the aforesaid
minimum pass and aggregate marks in other subjects. Such a candidate shall
be required to reappear only in Computer Systems (Both in Theory and
Practical). Conversely, if a candidate secures minimum 405 marks separately in
theory and practical papers of Computer Systems but fails to secure the
minimum pass/aggregate marks in other subjects of SOGE Part-II, he shall not
be required to appear in the Computer Systems paper but only in other papers
in which he has not secured the exemption marks (50% and above).
9.2.36 The complete results of the examination will be communicated by

the Comptroller and Auditor General to the Head of each Audit/Accounts Office
separately for each of the seven branches of the Section Officers Grade
examination.
9.2.37 The scheme and general syllabus of the Section Officer Grade
Examination cannot be amended or revised except by the Comptroller and
Auditor General of India.
9.3 Section II Revenue Audit Examination for Section

Officers/Assistant Audit Officers
9.3.1 Revenue Audit Examination is held for Section Officers/Assistant

Audit Officers borne on the cadre of all branches of the Indian Audit & Accounts
Department except Civil Accounts branch once in a year immediately after SOG
Examination. It is optional for the Section Officers/AAOs of these branches to
appear in this examination. Before a Section Officers/Assistant Audit Officers
borne on the cadre of Civil Audit Offices is permitted to take this examination he
should have put in one year service in the Revenue Audit Branch as Section
Officer/AAO or should have had the prescribed training in Revenue Audit as
Section Officers/AAO. Section Officers/ AAOs of other branches can, however,
take this examination provided they have had the prescribed training in Revenue
Audit as Section Officers/AAOs.
9.3.2 The Selection of candidates for training in Revenue Audit should be

made according to the administrative convenience. Seniority in service should
not be the only criterion but merit should also be taken into consideration for
selecting candidates for the training. Even after the training, the Principal
Accountant General/Principal Director of Audit/Accountant General may make
selection of the eligible candidates for Revenue Audit Examination to test their
capacity for passing the Examination. It is, however, desirable that all Section
Officers who have put in service for 4-5 years in the cadre should be given an
opportunity to take the examination during this period. The Principal Accountants
General/Principal Directors of Audit/Accountants General are required to send
the statement of candidates for Revenue Audit Examination for Section
Officers/AAOs in Form No.9 appended as Annexure II to the Headquarters office.
9.3.3 The number of chances admissible to the Section Officer/AAO to

pass the Revenue Audit Examination shall be six. There will be no upper age
limit for appearing in the Revenue Audit Examination. Formal permission to
withdraw from the examination is necessary in all cases. Permission for
withdrawal can be given by Accountant General/Principal Director of Audit and
should be obtained before the commencement of the Examination. After
conclusion of each examination. Principal Accountant General/Accountant
General/Principal Director of Audit will send to the CAG a consolidated statement
showing the names of candidates who are permitted to withdraw their names. A
nil report is to be sent when there is no case of withdrawal.
9.3.4 Section Officers/AAOs who pass the Revenue Audit Examination

will be given one advance increment (after formal sanction to be issued by the
Comptroller and Auditor General in the SOs/AAOs scale with effect from the date
following the last date of the Revenue Audit Examination. The normal dates of
increment shall remain unchanged.
9.3.5 The examination will be in two subjects, namely (i) Income Tax
Revenue Audit and (ii) the audit of other revenue sources appropriate to each of
the field offices. The first subject will be common to the Section Officers/AAOs in
all the field offices. The syllabus, subjects and other details of the examination
are given in the succeeding paras.
9.3.6 All the papers on the various subjects of Revenue Audit

Examination for Section Officers/AAOs (Civil & Commercial), Paper-I for
Revenue Audit Examination for SOs/AAOs (Other than Civil & Commercial) in
respect of all Branches and Paper-II in respect of Railway Audit Branches will be
set and marked by the Officers selected by the CAG of India, and moderated
under his orders.
The Paper-II in respect of (1) Local Audit Branch-West Bengal, (2) Local Audit
Branch-Bihar, (3) Local Audit Branch Jharkhand, (4) P&T Audit Branch, (5)
Economic & Services Ministries Audit Branch, and (6) Defence Audit Branch will
be set and marked by the officers selected by the respective Principal

Accountant General/Pr. Director of Audit/Accountant General and moderated
with the prior concurrence of Headquarters office.
9.3.7 The minimum for a pass is kept at 40% in each subject. Exemption
marks in each subject have been fixed at 60%.
SYLLABUS OF REVENUE AUDIT EXAMINATION
The following will be the syllabus for the Revenue Audit Examination for
Section Officers/Assistant Audit Officers (Civil Branch).
Sl. Subject Duration Maximum
No. (hours) marks
1. Income Tax
(a) Theory (without Books) 2.00 100
(b) Practical (with Books) 3.00 150
2. Central Excise and Customs Revenue 3.00 150

Audit
Total 400
Paper-1: Income Tax Theory (without books)- Common Paper for all
branches
Nature of questions to be asked: 100 Objective questions with multiple

choices of one mark each.
Coverage:
1. The questions are to be drawn from all chapters of the Income Tax
Act, 1961 including taxes on Fringe Benefits and the relevant Finance
Acts.
2. 60 out of 100 questions will be asked on the subject from chapters

given in bracket below covering major concepts like assessee,
assessment year, capital and revenue expenditure, capital and
revenue receipts, depreciation and other allowances, preliminary and
preoperative expenses, deductions and exemptions, rebates, interest,
penalties and prosecutions, tax collection and recovery procedures,
refunds and special provisions on corporate taxations.
(Chapter I to VIII, XIIB, XIIE, XIIF XVII to XIX, XXA to XXC and XXI to
XXIII of the Income Tax Act, 1961 refers)
3. 10 questions will be asked from chapters given in bracket below and

covering concepts like assessment procedures, search and seizure,
appeal and revisions, Settlement Commission, time limitation
prescribed in the Act etc. (Chapter IX, X , XII, XIIA, XIIG, XIII, XIV,
XIVA, XIVB, XV, XVI, XIXA, XIXB and XX of the Income Tax Act, 1961
refers)
4. 10 questions will be asked on the recent amendments and

developments relating to Direct Taxes in the Finance Acts.
5. 10 questions will be asked on computerization in the Income Tax

Department, vigilance and training as contained in chapter 10 to 13 of
Manual of General Procedures Vol. I (February 2003 edition) and
accounting procedure as contained in chapter 14 of Manual of General
Procedure. Vol. II of IT Department prescribed by DIT (O&M Services)
CBDT, Department of Revenue in Government of India. (February
2003 edition)
6. 10 questions on general awareness on matters relating to Income Tax

such as PAN, filing of returns through computer media, bulk filing of
returns eTDS, eTCS procedures etc,
Books prescribed for theory paper:
Income Tax Act, 1961
RA Manual Part-I Section I and Section II
Income Tax Rules, 1962
Finance Act of the year
The Income Tax Manual compiled by the Director of Inspection, Research,

Statistics and Publication Part-I & II (latest edition)
Manual of office procedure Vol.I & Vol.II (Technical) published by Directorate

of Income Tax (Organisation and Management Services) CBDT-
Department of Revenue in Government of India. (February 2003 edition)
Income Tax (Practical) with books- common paper for all the branches
1. This paper will contain 6 questions out of which question number 1 will
be compulsory and from the remaining 5 non compulsory questions
the candidate has to attempt 3 questions.
2. Question number 1 will be on computation of Income on corporate

taxations covering the chapters IV, VIA, VI, VIII, XIV and XIX with
useful hints if considered necessary in the form of foot notes. Question
number 1 will carry 45 marks.
3. In this paper, depth, understanding and analytical ability of the

candidates would be assessed. Hence the question will be of semi
descriptive and descriptive types.
4. More importance is to be given for the following chapters of the

Income Tax Act 1961:
Maximum weightage topics Weightage in

terms of
percentage
Chapter IV Computation of total income
Chapter VIA Deductions to be made while computing 60%

total income
Chapter XXI Penalties
Medium weightage topics

Chapter VI Aggregation of income and set off of carry
forward losses
Chapter VIII Rebates and relief 30%
Chapter XIV Procedure for assessment
Chapter XIX Refunds
Less weightage topics

Other chapters not included in the above 10%
Other three questions will carry 35 marks each. In each question, subdivision (a) will
be a practical problem carrying 25 marks and subdivision (b) will carry 10 marks. A
candidate must answer both parts (a) and (b) of the question selected by him.
Books allowed for practical paper:
1. Income Tax Act, 1961
2. RA Manual Part-I Section I and Section II
3. Income Tax Rules, 1962
4. Finance Act of the year
5. The Income Tax Manual compiled by the Director of Inspection,

Research, Statistics and Publication Part-I & II (latest edition)
6. Manual of office procedure Vol. I & Vol. II (Technical) published by

Directorate of Income Tax (Organisation and Management Services)
CBDT- Department of Revenue in Government of India. (February
2003 edition)
II. Syllabus for the paper on Central Excise and Customs Revenue Audit-
common paper for Civil Audit and Commercial Audit Branches.
With a view to assess the aptitude, understanding and conceptual clarity of

the candidates who aspire to audit Central Excise and Customs Departments,
a mix of objective, semi- descriptive and descriptive questions would be
asked and the questions would represent the major areas of concern in
administration of various Acts of Central Excise and Customs including
Service Tax. Style and coverage would be as under:
Section A
(Compulsory)
(i) One question of objective type covering both Central Excise and Customs
Act/ Manuals and Service Tax carrying 30 marks.
Section B
Central Excise
(ii) The candidates will be asked to attempt three questions of 20 marks each out
of five. These will be of semi-descriptive and descriptive nature. The
coverage would be as under:
(a) Central Excise Act, 1944 (Chapter II&IIA) One question
(b) Central Excise Rules 2002 One question
(c) CENVAT Credit Rules 2002 One question
(d) Central Excise receipt audit including Auditing One question

Standards, Audit Planning, Audit Execution
and Audit Reporting
(e) Additional duties of Excise (Goods of special One question

importance) Act, 1957, Additional duties of
excise (Textile and Textile Articles) Act, 1978,
CBEC Manual of Supplementary Instructions
issued on September 2001, Central Excise
Tariff Act, 1985, Excise duties and cess Leviable
under Miscellaneous Act
Section C
Customs and Service Tax
(iii) The candidates will be asked to attempt three questions out of five questions
of 20 marks each. These will be of semi-descriptive and descriptive in nature.
The coverage would be as under:
(a) Customs Act 1962 Two questions
(b) Customs Tariff Act 1975 and Customs Tariff One question
working schedule
(c) Revenue Audit Manual Part-II (Customs) One question

4th Edition specifically on Audit process
in Customs department.
(d) Service Tax (Finance Act, 1994) as amended One question

from time to time, Service Tax Rules, 1994
General: The paper will be without books except that the books Central
Excise Tariff Working Schedule and Customs Tariff Working
Schedule of the year will be allowed for reference in the
examination hall.
Revenue Audit Examination for SOs/AAOs (other than Civil)
The following will be the syllabus and subjects:

Sl. Subject Duration Maximum
No. (hours) marks
1. Income Tax
(a) Theory (without Books) 2.00 100
(b) Practical (with Books) 3.00 150
2. Paper-II Departmental/Local paper 3.00 150
Total 400
Paper-1: Syllabus for paper on Income Tax (Paper I) is common to all

branches.
Paper-2: Paper (II) of the Revenue Audit Examination for Section Officers,
Local Audit Branch, West Bengal
Revenues of Local Bodies and Funds, (Practical) (Local)(with Books)

Name of Books.
1. C&AGs Manual of Standing Orders (Audit)- Audit of Receipts and

Audit of Refund of Revenue
2. G.F.Rs (2005 edition)
Chapter 3 Revenue & Receipts Chapter 10 Rule 146 Refunds of

Revenue.
3. The Calcutta municipal Act 1951 along with modifications and

amendments made in the Calcutta Municipal Corporation Act,
1980
Section 5, 115, 116, Chapter XI to XVII (Sec. 165 to 262, 272, 273,
281, 282, 294,) Schedule XVI (Rules 2 & 55, Sec. 358). Schedule XV
(Rule) 3 & 4, Sec. 367, 368, 442, 443, 451, 456, 460, 469, 483, 548
and 574.
4. The West Bengal Municipal Act 1993 with amendments
5. The West Bengal Panchayat Act, 1973 with upto date

amendments.
Part I (Chapter I, Sec. 2), Part III (Chapter XII, Section 132, 133 and
134), Part IV (Chapter XVII, Section 179, 180, 181.).
6. Calcutta Corporation Accounts Code
Chapter V (Articles 74 to 212), Chapter X (Articles 604 to 628) and

Chapter XI (Articles 659 to 668, 799 to 897, 929 to 956)
7. Municipal Account Rules
Rules 8.9, 32 to 113, 203 to 210, 221, 240 to 242, 247 and 248.
8. Rules framed by Govt. under Sec. 215 (a) & (b) & 215 (f) of the
B.M. Act, 1932 regarding assessment of rates on holdings and
assessment of license fees for trade, profession and calling.
9. The West Bengal Panchayat (Gram Panchayat Miscellaneous

Accounts & Audit) Rules, 1990
The West Bengal Panchayat (Budget and Appropriation of Fund)

Rules, 1996
The West Bengal Panchayat Zilla Parishad and Panchayat Samiti

Accounts and Finance Rules 2003
10 District Engineers Account Rules

Rules 2 to 6.
11. The West Bengal Primary Education Act 1973 with amendments.
12. The District School Board Account Rules.
Rules 66 to 68, 86, 104 to 106 and 113 & 114.
13. L.A. Manual
Portions relating to receipt under the above Acts and Rules and the
receipts of Calcutta University.
14. Universities Acts, Statutes and Rules.
Regulating Universities revenues and Budget.
Paper (II) of the Revenue Audit Examination for Section Officers Local Audit
Branch, Bihar
Name of the Books
1. Bihar Municipal Manual
(a) The Bihar & Orissa Municipal Act 1922 Chapter VI
(b) The Bihar & Orissa Local Fund Audit Act 1925
(c) The Municipal Taxation Act 1881
(d) The Bihar Prevention and Food Adulteration Rules 1958
(e) The Bihar Municipal Accounts Rules 1928
(f) The Municipal Water Works Maintenance & House Connection

Rules
(g) The Bihar Municipal (Stamp Duty) Rules, 1959
(h) Municipal Accounts (Recovery of Taxes) Rules 1951
2. Patna Municipal Corporation Act
3. The P.U. Act 1961
4. The Bihar State University Act 1960
5. The Rajendra Agricultural University Act
6. Manual of LAD Bihar Chapter-II & V

7. L.A.D. Manual Vol-III Section II & III
8. GFR (GoI), 2005- Chapter 2-General System of Financial

Management and Chapter-12 (II) Rules 269-270 Refund of
Revenue
9. CAGs MSO (Audit), 2nd Edition, 2002- Section II, Chapter 3 and
Section III, Chapter 23 (Audit of Refund of Revenue)
Paper (II) of the Revenue Audit Examination for Section Officers Local Audit
Branch, Jharkhand
1. The Bihar Municipal Manual
(a) The Bihar and Orissa Municipal Act, 1922
- Chapter IV
(b) The Bihar and Orissa Municipal Act, 1925
(c) The Municipal Taxation Act, 1881
(d) The Bihar Municipal Accounts Rules, 1928
(e) The Municipal Water Works Maintenance and House

connection Rules
(f) The Bihar Municipal (Stamp Duty) Rules, 1959
(g) Municipal Accounts Rules (Recovery of Taxes), 1951
2. The Patna Municipal Corporation Act, 1951
3. The Patna Municipal Corporation Accounts (recovery of Taxes)

Rules, 1963
4. The Bihar Panchayat Raj Act, 1993 & Jharkhand Panchayat Raj
Act, 2001
5. The Patna University Act, 1961
6. The Magadh University Act, 1961
7. The Bihar State University (University of Bihar, Bhagalpur,

Ranchi) Act, 1960
8. University of Bihar Calendar Volume-II
9. The Bihar Agricultural University Act, 1987

10. The Bihar Agricultural Produce Markets Act, 1960
- Section 2, 15, 16, 27, to 29, 42 to 44, 46 to 49 & 52
11. The Bihar Agricultural Produce Markets Rules, 1975
- Rule 68 to 133
12. The Bihar Regional Development Authority Act, 1981
13. LAD Manual, Volume-II
- Chapter II & IV
14. LAD Manual, Volume-III
- Section III orders applicable to Municipalities Section 123, 125, 127,

132, 145, 146, 147, 148, 159, 162, 172, 173, 180, 181, 183, 184, 187,
189, 191, 208, 209 & 212
15. CAGs M.S.O. (Audit) Volume-I
- Section II Chapter 1 - General Principles and Practices,
- Chapter 2 Audit of Expenditure
- Chapter 3 Audit of Receipts,
- Chapter 6 Audit of Autonomous Bodies
16. General Financial Rules (Government of India)
- Chapter 2- Rule 3 to 20
- Chapter 3- Rule 23 (1) to 32
17. Jharkhand Academic Council Act, 2002
Paper (II) of Revenue Audit Examination for Section Officers/AAOs in Principal

Director of Audit Economic and Service Ministries
Name of Books
1. Manual of the Rent Audit Party (issued by the Accountant General.

Commerce, Works & Misc. New Delhi) as amended.
2. Office Manual of the Land and Development Officer Ministry of Works,

Housing and Supply. New Delhi as amended.
3. Civil Accounts Manual (Volume I and II)

4. Manual of Office Procedure for Supplies. Inspection and Disposals

(issued by the Directorate General of Supplies and Disposals. New
Delhi) as amended.
5. Manual of General Instructions for Shipping and Clearance, Published

by the D.G.S. & D. New Delhi as amended in November 1999.
6. Indian Contract Act, 1872.
7. Sale of Goods Act, 1930.
8. Conditions of contract governing contracts placed by the Central

Purchase Organisation of the Government of India.
9. The Central Excise and Salt Act, 1944.
10. The Salt Cess Act, 1953.
11. The Salt Cess Rules, 1964.
12. Receipts and Payments Rules.
Syllabus for Paper (II) of Revenue Audit Examination for Section

Officers/AAOs in Defence Audit Branch
Name of the books allowed
1. CAGs MSO (Audit) (Second Edition-2002)
Section II Chapter 3 Audit of Receipts Chapter 4 Audit of Accounts of

Stores and Stock, Section III-Chapter 23 Para 3.23.2. Workshop
Accounts and Para 3.23.4 Refunds of Revenue.
2. General Financial Rules, 2005
Chapter 2 General System of Financial Management

Chapter 5 Works
Chapter 6 - Procurement of Goods and Services
Chapter 7 - Inventory Management
Chapter 12 II- Refunds of Revenue
3. Central Government Receipt and Payment Rules
Part I Preliminary and General Principles

Part- II Receipt of Govt. revenues, dues etc. and crediting them into
the Govt. Accounts
Part-III Withdrawal from the Govt. Account.
4. Financial Regulations Part II
Chapter II Recoveries and deductions.

Appendix 8 instructions for guidance of officers who receive and
handle cash.
Appendix 11- Recovery of tution fees of boys in Military schools.
5. Regulations for the Military Engineer Services
Paras 912 to 916, Appendix O and related rules regarding fixation of

rates and recovery of electricity and water and allied matters. Chapter
IV & V paras 310 to 313, 559, 560 and Table H relating to
Departmental charges. Chapter VIII- Sections 38, para 645 and
Appendix J Chapter IX- Revenue and Receipts Chapter XII Section
56 Table K General Conditions of Contracts (IAFW-2249) relating to
Hiring of T&P to contractors.
6. Manual of Instructions relating to procedure of works in the

accounts section of M.E.S. formations of MES Accountants
Manual
Chapter VII Revenue
7. M.E.S. Local Audit Manual
Part III -Paras 153, 164 to 185 dealing with local audit of the register of
buildings, rent assessment ledgers, revenue ledgers, water and
electricity charges, refunds etc.
Part-IV Paras 241 to 244 dealing with audit of the Register of

Revenue derived from lands, trees, usufruct etc. Meter Readers
Books for electricity and water, consumers ledgers etc.
8. Manual of the Audit Department, Defence Services Vol. I (Part C)
Chapter 29 Section B para 619 to 637 dealing with Audit of revenue

accounts.
9. Military Lands Manual
Chapter II - Classification and transfer of land.

Chapter III Land management by Military Estate Officers
Chapter V - Disposal of Land by Military Estate Officers.
Chapter VI Management by Cantonment Board.
10. Store Accounting Instructions for the Army (1965 Edition)
Chapter II- Paras 27 to 30 regarding issue of stores on hire, loan etc.

Para 50 Disposal of Surplus timber etc.

Para 84 to 93 C.P. Issue Sections.
Chapter IV- Section dealing with Military Farms
Chapter V- Valuation of Stores and Rates.
Chapter VII- Disposal of surplus and obsolete stores.
11. Army Local Audit Manual
Part I. Vol. I
Chapter III- Paras 123
Part I. Vol. II
Chapter IV Paras 157, 186, 260, 261, 262 and 263 regarding
disposal of surplus stores.
Part I. Vol. II
Chapter VII dealing with Audit of Military Farms, Armed Forces

Medical Colleges
12. Quarters and Rents and related orders issued from time to time
Whole Book including I.A.O 5/S/48.
13. Regulations for Medical Services (1962)
Appendix 5 relating to Hospital stoppages and allied recoveries and

rules relating thereto.
14. Factory Accounting Rules
Chapter II Accounting of Stores para 13 (b) and (c).
Chapter IV Cost Accounting paras 52 and 53 .
Chapter V Miscellaneous paras 59 to 61 and 63.
Chapter III- Accounting of Labour paras 38 and Appendix G.
15. Manual of the Audit Department , Defence Services -Vol. III

(Ordnance & Ordnance Equipment Factories) 2001 Edition
Paras regarding Payment issue, Test Audit Processes, Costing
16. Defence Accounts Department Office Manual Part VI (Factories)
Vol. I - Section I
- Chapter IV - Paras 99 to 108
- Chapter V - Para 250 to 255
- Chapter VI paras 422,456 to 461 and 481
Vol. II
- Chapter VIII- para 670
- Chapter XII- paras 907 to 909 (A)
Note:- Candidates will be expected to be generally conversant

with any revision in the prescribed books and
supplementary orders issued in the form of Govt. orders,
Army Instructions, Army Orders etc. on these topics.
Paper II of Revenue Audit Examination for Section Officers/Assistant Audit

Officers (Railways)
Paper2
1. Indian Railway Code for the traffic Department (Commercial)
2. Indian Railway Commercial Manual Vol. I & II
3. IRCA Coaching Tariffs - All parts and Volumes
4. IRCA Goods Tariff all Parts and Volumes
5. IRCA Military Tariff
6. IRCA Red Tariff
Paper (II) of Revenue Audit Examination for Section Officers/AAOs of P&T

Audit Branch.
Name of Book
1. P&T Manual Volume I - PartI (Legislative Enactments)
Indian Post Office Act Sections 1 to 13, 16, 17, 28 to 36.
2. P&T Manual Volume I - Part II (Legislative Enactments).
Whole book excluding Chapter 3 i.e. Telegraph Wires (Unlawful

Possession) Act, 1950 and Rules made thereunder.
3. P&T Manual Volume IX(Telegraph Traffic).

Chapter VGuaranteed Officers and Appendix 4General

Telegraphs Rules for Licensed SystemsRules 1 to 11.
4. P&T Manual Volume X(Telegraph Engineering)
Chapter VIIMiscellaneous RulesParas 481 to 487 G, Para 499

and Appendix IV.
5. Telecommunications Manual Vol. XII (Part-I&II) 4th (Edition)

(Telephone Traffic).
6. P&T Manual Volume XIV (Telephone Revenue Accounts Offices).
7. P&T Financial Hand Book Vol.I (General).
Chapter VIIRevenue and Miscellaneous Receipts.
8. Postal Financial Hand Book Vol.II (Post Office and Railway Mail
Service).
Chapter II and Appendix 2 Supply, Distribution etc. of Stamps.
Chapter III - Revenue Receipts, Chapter VI - Miscellaneous Charges -

Rules 74-78-Refund of Revenue.
9. Telecom Financial Hand Book Vol. IV (Telegraph Traffic)
Whole book excluding Chapter-I and IX and Appendices 1 to 5
10. P&T Financial Hand Book Vol.V (Telephones)
11. P&T Audit Manual Vol. I (General Audit Manual)
Chapter 14Miscellaneous AuditParas 272, 272-A and 274-

Payments of refunds of Telegraph Charges, Late fees, Messenger
service fees, Unserviceable stamps, Chapter 16Audit of Receipts
12. P&T Audit Manual Vol. III (Technical Audit Manual).
Chapter 3: Audit of Revenue from Guaranteed Offices and Lines.
13. P&T Audit Manual Part-II (Inspections).
Chapter 6 Message Revenue
Chapter 2 Section-F-Audit of Telephone Revenue Accounting Branch

of Telecom
Districts (Manual System)

Chapter 2 -Section - H Audit of Telephone Revenue Accounting

Branch of Telecom Districts (Computerised System).
14. Compendium of Telecom Revenue & Commercial Orders by Shri

S. Venkataraman, Chief Account Officer (Retd.), Chennai
Telephones.
15. The books on Customs Tariff of India and Central Excise Tariff of
India (latest two issues available in the market) both written by
Shri R. K. Jain, published by Centax Publications Pvt. Limited
1512-B, Bhishm Pitamah Marg, Defence Colony, (Opp. ICICI
Bank), New Delhi-110 003.
These books to be allowed to be carried in the examination hall

by the candidates to attempt the questions
Questions on Customs Tariff Classification (chapter headings and

subheadings), Tariff rate, effective rate of basic customs duty on
various items, etc.
Questions on Central Excise Tariff Classification (chapter headings

and sub-headings), tariff rates, effective rate of basic excise duty on
manufactured goods, etc.
Training:
(i) Candidates belong O/o PAG/AG West Bengal, Bihar, Jharkhand are to
under go two weeks pre-examination training for paper-II for which necessary
arrangements may be made by respective PAG/AG.
(ii) Candidates of O/o the Pr. Director of Audit, Economic and Services
Ministries, New Delhi are to under go pre-examination training for three weeks for
paper-II.
(iii) No pre-examination training is required for the candidates belong to

Defence Audit for paper-II.
(iv) No pre-examination training is prescribed for paper-II for Railway Audit

Branch. However a few lectures may be arranged by the Pr. Director of Audit to
be delivered by Executive Officers of the Railway on the Statistical methods.
(v) 20 lectures (14 on Telephones Receipts, 3 on Postal Receipts and 3 on

Telegraph traffic) to be delivered by the Executive officers of P&T Deptt. and AOs
of DG (P&T) will be arranged by DG (P&T).
9.4 Section III Departmental Examination for Accountants/Auditors
9.4.1 Directly recruited Accountants/Auditors and Clerks promoted as

Accountants/Auditors on seniority basis are required to pass a departmental
examination for confirmation and promotion to the higher scale of Senior
Accountants/Senior Auditors. This examination will be arranged to be held by
Principal Accountants General/Principal Directors of Audit/Accountants General
once in six months i.e. February and August of each year.
Note: Condition of passing the departmental examination does not apply

to the Clerks in Accounts and Entitlements Offices who were in
service before 30-7-88 (date of notification of Recruitment Rules). It
is optional for them to take the examination. There is no prescribed
limit in the number of chances for them. Nor they can be reverted
for failure to qualify in this examination.
9.4.2 Directly requited Accountants/Auditors, who have completed one

years continuous service on 1st February/1st August will be eligible to sit in the
examination. Clerks promoted on seniority basis may take the examination
immediately after their promotion. They may however, not take the examination if
it is held within 90 days of their promotion. They may instead take their first
examination held immediately thereafter. They will have to pass the examination
within six chances in six consecutive examinations held after they became
eligible. Absence in any examination for whatever reasons will also be taken as
chance availed. Failure to pass the departmental examination within stipulated
time/number of chances will entail discharge from service in the case of direct
recruit and reversion to clerks grade in the case of promoted Accountant/Auditor.
The revered clerks will have three more chances to clear this examination within
two years of the reversion.
Note: Grant of two additional chances for appearing at the Departmental

Examination can be considered on merit alone for those candidates
who have exhausted all the six chances but could not avail of one
or two chances due to genuine reasons like natural calamity,
compelling family circumstances, illness of self and family and any
other such circumstances considered by the Head of Department to
be genuine. These chances may not be counted against the limit of
six chances.
If a candidate fails to qualify in the Departmental Examination within

the first three chances, the concerned Head of Department will
arrange for training for such candidates.
9.4.3 Graduate Group D officials or matriculate clerks in Accounts and

Entitlement offices and graduate group D officials or graduate clerks in Audit
offices with three years continuous service are also eligible to take this
departmental examination for Accountants/Auditors for being considered for
promotion against the promotion quota.
9.4.4 Principal Accountants General/Principal Directors of

Audit/Accountants General may at their discretion, condone deficiencies in the
prescribed service of one year up to a limit not exceeding two months, the
syllabus of the examination prescribed for Accountants and Auditors in A&E
offices, Civil Audit Offices, Commercial Audit Offices and Railway Audit Offices,
respectively is given in succeeding paras. The syllabus for examination for
Auditors in P&T Audit Offices, Defence Audit Offices and local Audit Offices is
prescribed by their respective Heads of Departments and will be found in their
concerned local manual.
Note1: All the papers will be set and marked locally by the Heads of
Departments. The candidates will have the option to answer in
Hindi.
Note2: Books are allowed to be consulted by the candidates in answering

all the three papers.
Note3: Candidates will be declared to have passed if they obtain at least

40 per cent marks in each paper. However, in respect of Paper-I of
the Civil Audit Branch, the candidates must obtain at least 40
percent marks separately in each of two parts of the paper and not
merely in aggregate. A candidate who does not pass the
examination but obtains in any paper at least 50 per cent of the
marks will be exempted from appearing again in that paper at a
further examination.
9.4.5 The following will be the syllabus and subjects of the departmental
examination for Accountants:-
Paper Duration Max. Marks
1. Government Accounts-I 2 Hours 100
2. Government Accounts-II 2 Hours 100
3. Service Regulations 2 Hours 100
Paper1: GOVERNMENT ACCOUNTS-I
Syllabus:
(i) Government Accounting Rules, 1990 issued by the Controller

General of Accounts, Ministry of Finance, Government of India.
(ii) Comptroller & Auditor Generals (Duties, Powers & Conditions of

Service) Act 1971.
(iii) Central Government Account (Receipts and Payment) Rules 1983.
Part-I Preliminary and General Principles

Part III- Withdrawal from the Government Account.
Part IV - Section III Deposits
Paper2: GOVERNMENT ACCOUNTS-II
Syllabus:
(i) Account Code. Volume II Treasury Accounts
Chapter IV: Accounts Returns to be rendered by Treasuries.
(ii) Account Code for Accountants General
Chapter 1: Definition of expressions used and compilation of

departmental abstracts
Chapter 2: Classified Abstracts and Summaries of Public Works

and Forest Transactions.
Chapter 7: Transfer Entries.
(iii) Comptroller & Auditor Generals Manual of Standing Orders

(Technical) Volume I
Section III: Chapter 9 : Deposits
Chapter 10-C: Provident Funds
Chapter 11 : Audit of loans and Advances
Chapter 12 : Remittance Audit
Chapter 13 : Audit of other debt, deposit

transactions.
Chapter 14 : Review of balances

(iv) Central Public Works Account Code
Chapter 10 : Works Accounts.
PAPER3: SERVICE REGULATIONS
Syllabus:
(i) Central Civil Services (Pension) Rules.
(ii) Central Provident Fund (Central Services) Rules.
(iii) Central Civil Services (Medical Attendance) Rules.
(iv) Central Civil Service (Leave) Rules.
(v) Fundamental Rules.
Note: (1) Swamys Compilations and Chaudhuris Compilations

containing the above Rules may also be allowed.
(2) It is proposed not to include problems with numerical data in

the question paper for the present.
9.4.6 The following will be syllabus and subjects of the departmental

examination for Auditors in Civil Audit Offices:-
1. Government Accounts and Service

Regulations
(a) Group A Accounts 2 hours 40
(b) Group B Service Regulations 60
2. Government Audit I 2 hours 100
3. Government Audit II 3 hours 100

PAPER1: GOVERNMENT ACCOUNTS AND SERVICE

REGULATIONS
Syllabus:
(1) Group A
(i) Government Accounting Rules, 1990 issued by the

Controller General of Accounts Ministry of Finance,
Government of India.
(ii) Central Public Works Account Code Chapter 10: Works

Accounts
Group B
(i) Fundamental Rules made by the President as contained in

Posts & Telegraphs Compilation of the Fundamental Rules
and the Supplementary Rules (Chapter II and IV
Definitions and Rules relating to pay fixation only).
(ii) Central Civil Services (Pension) Rules
(iii) Central Civil Services (Leave) Rules
(iv) Travelling allowance Rules of the Union Government as

contained in the Supplementary Rules of Posts &
Telegraphs Compilation of Fundamental and the
Supplementary Rules.
Note: (1) Swamys and Chaudhris Compilations containing the

Fundamental Rules, Travelling Allowance Rules, Central
Civil Services (Pension) Rules and Central Civil Services
(Leave) rules may also be allowed.
(2) It is proposed not to include problems with numerical data in

the question paper for the present
PAPER2: GOVERNMENT AUDIT-I
Syllabus:
(i) Comptroller & Auditor Generals (Duties, Powers and Conditions of

Service) Act 1971.
(ii) Comptroller and Auditor Generals Manual of Standing Orders

(Technical) Volume-I
Section II General Principles and Rules of Audit
Section III: Supplementary Audit Instructions
Section IV: Public Works Audit.
Section V: Forest Audit
Section VI: Inspections and Local Audit.
Section VII: Results of Audit
(iii) Comptroller and Auditor Generals Manual of Standing Orders

(Technical) Volume-II.
PAPER3: GOVERNMENT AUDIT-II
Syllabus:
(i) The Finance Act.
(ii) Customs Tariff Working Schedule
(iii) Central Excise Tariff Working Schedule

(iv) Revenue Audit Manual Part I (Income Tax) Section-I. Third Edition
as corrected up to Correction Slip No. 354.
(v) Revenue Audit Manual, Part I (Income Tax) Section-II Second

Edition..
(vi) Revenue Audit Manual, Part-II (Central Excise) Second Edition.
(vii) Revenue Audit Manual Part VII (Customs) Third Edition.
(viii) Central Excise Manual (Central Excise Act and Chapters I, III, IV,
V, VII-A, IX and X of the Central Excise Rules)
(ix) Customs Act 1962 excluding Chapters III, IV, VI, VIII, XI, XII, XIII,
XV, XVI and XVII.
(x) Comptroller and Auditor Generals Manual of Standing Orders

(Technical) Vol. I Section II Chapter 4 Audit of Receipts.
(xi) Central Public Works Account Code Chapter IX Revenue

Receipts.
Note: The relevant year of the Finance Act, Customs Tariff Working
Schedule and Central Excise Tariff Working Schedule will be as
notified every year by the Receipt Audit Wing of the Comptroller
and Auditor Generals Office.
9.4.7 The following will be the syllabus and subjects of the departmental
examination for Auditors in the offices of Principal Directors of Commercial Audit.
1. Elementary Book-keeping and

2 hours 100
Commercial Auditing
2. Government Audit-I 2 hours 100
3. Government Audit-II 3 hours 100

PAPER-1: ELEMENTARY BOOK-KEEPING AND COMMERCIAL

AUDITING
A. Elementary Book-Keeping (Marks 60)
Books prescribed:
Double Entry Book-keeping by J.R.Batliboi (Chapters I to XII, XV and XVI)
Elements of Double-Entry: Rules for Journalising: Ledger Accounts; Sub-

divisions of Journal; The Cash Book; Banking Transactions; Bill
Transactions; The Journal Proper; The Trial Balance; The Trading
Account; The Profit and Loss Account; The Balance Sheet : Company
Accounts, Depreciation and Reserves and other funds.
B. Commercial Auditing (March 40)
Books Prescribed:
Principles and Practice of Auditing by J.R.Batliboi, (Chapters 1, 2, 3, 4, 6

and 7)
Audits and Auditing: Vouching and routine checking; from Trial Balance to
Balance Sheet: Internal Organisation and control; Verification of Assets
And Liabilities in a Company Balance Sheet; some further features of a
Company Audit.
PAPER-2: GOVERNMENT AUDIT-I
Syllabus:
(i) CAGs (Duties, Powers and Conditions of Service) Act, 1971.
(ii) CAGs Manual of Standing Orders (Technical) Volume I
Section II - General Principles and Rules of Audit
Chapter 1 General
Chapter 2 Audit of Expenditure
Chapter 3 Audit of classification
Chapter 5 Audit of Accounts of Stores and Stock
Chapter 6 Audit of Debt, Deposit and Remittance transactions
Chapter 7 Audit of Commercial Accounts

Section III - Chapter 13- Audit of other debt deposit transactions.
Section IV - Chapter 5- Audit of Works Accounts
PAPER-3: GOVERNMENT AUDIT-II
Syllabus:
(i) CAGs MSO (T) Vol. I Section II Chapter 4 Audit of Receipts.
Section III Chapter 15 para 522 Audit of
Refunds of Revenues
(ii) General Financial Rules Chapter 3 Revenue and Receipts
Chapter 10 Rule 146 Refund of
Revenue
(iii) Central Government Part-I Rules 6 to 10 Part II-Rules 18 to
Accounts (Receipts and 27- Receipt of Government Revenues,
Payments) Rule 1983. dues etc. and crediting them into the
government account. Part III Rule 139
Refund of Revenue.
(iv) Companies (Profits) Whole Book
Surtax Act, 1964.
(v) Indian Companies Act, Section 2,3 and 4 dealing with the
1956. definition of companies, 198 to 200,
309 to 311, 387, 388, 388-A having
relating to taxation and schedule VI
(vi) Revenue Audit Manual Part I (Income Tax) Section I Third
Edition.
(vii) Revenue Audit Manual Part II (Central Excise) Second Edition
(viii) Central Excise Manual Central Excise Act and Chapters I, III,
IV, V Section A General, VII A IX and X
of the Central Excise Rules.
(ix) Cost Accounts by Chapters I to VI dealing with the
W.W.Bigg principles of costing, Materials, Labour,
Direct and Indirect Expenses and
oncost.
(x) Finance Act of the
relevant Year
9.4.8 The following will be syllabus and subjects of the departmental

examination for Auditors in Railway Audit Offices.
1. Railway Audit 2 hours 100
2. Central Rules and Procedure 2 hours 100

3. Revenue Audit - Railways 3 hours 100
PAPER-1: RAILWAY AUDIT
Syllabus:
(a) Establishment Audit.
(b) Workshop and Stores Audit.
(c) General Expenditure Audit including Book, Budget & Appropriation

Audit
Books allowed:
1. Indian Railway Financial Code Vol. I and II
2. Indian Railway Administration and Finance An introduction.
3. Indian Railway Establishment Code Vol. I and II.
4. Indian Railway Establishment Manual Chapter 15 dealing with

Passes and Privilege Ticket Orders.
6. Indian Railway Code for the Mechanical Department.
7. Indian Railway Code for the Stores Department.
8. Indian Railway Code for the Accounts Department Part I and II
9. (a) Fundamental Rules Section III, Part I, II, III (Extent of

application, Definitions, General Conditions of Service, Pay,
Additions to Pay, Combination of Appointments, Deputation out of
India, Dismissal, Removal, Suspension, Compulsory Retirement) V-
Foreign Service.
(b) Central Civil Services (Joining Time) Rules
10. Railway Pension Rules.
11. Family Pension Scheme for Central Government Employees 1964

as amended from time to time.
12. General Provident Fund Rules.
13. Workmens Compensation Act.
14. Factories Act.
Notes:
1. Swamys and Chaudhris Compilation containing the above rules

may also be allowed.
2. Numerical problems will not be set for the present.
3. Question on allocation of expenditure and receipts will be included.
4. Questions on each of the three subjects covered by Paper 1 will be

grouped under one section. Candidates will be given a choice of
questions, it being left to them to answer questions either from one
section alone or from more than one section.
PAPER-2: GENERAL RULES AND PROCEDURE
Syllabus:
1. Comptroller and Auditor Generals (Duties, Powers and Conditions

of Service) Act, 1971
3. Comptroller and Auditor Generals Manual of Standing Orders

(Technical) Volume-I Section I, Chapters 1,2,3,6 & 7 of Section II,
and Chapter 13 of Section III.
4. An Introduction to Indian Government Accounts and Audit.
Paper-3: REVENE AUDIT RAILWAYS
Syllabus:
1. Comptroller and Auditor Generals Manual of Standing Orders

(Technical) Vol. I Section II Chapter 4 : Audit of Receipts, Section
III Chapter 15 Para 522 : Audit of Refunds of Revenue.
2. Central Government Compilation of the General Financial Rules,

Chapter 3 Revenue and Receipts. Chapter 10 Rules 146 Refunds
of Revenue.
3. Central Government Account (Receipts and Payments) Rules,

1983.
Part I Rules 6 to 10.
Part II Rules 18 to 27- Receipts of Government Revenue,

dues etc. and crediting them into the government
account.
Part III Rule 139-Refund of Revenues.
4. Indian Railway Commercial Manual (Vol. I) Chapter VII: Initial

Accounts and Returns for Passengers Traffic.
Chapter XIII Initial Coaching Books and Returns.
5. Indian Railway Commercial Manual (Vol. II):
Chapter XX Initial Books and Returns in connection with

Goods Traffic.
Chapter XXI Claims for Compensation and for Refunds of

Overcharges.
Chapter XXIV Traffic Receipts and Remittances
Chapter XXV Sidings
Chapter XXVI Out Agencies, City-Booking Offices and Other

Ancillary Services
Chapter XXVII Station Outstandings
Chapter XXIX Commercial and Accounts Inspection

6. Indian Railway Code for the Accounts Department Part-II (Traffic

Accounts): Whole Book.
7. Indian Railway Code for the Traffic Department (Commercial):
Chapter II Rates and Fares
Chapter III Claims for Compensation and for Refunds of

Overcharges.
Chapter X Station Outstandings
Chapter XI Wharfage and Demurrage
Chapter XII Mode of Payment of Railway Freight and other

Railway Dues
Chapter XIV Registration of Indents, Allotment and Supply

of Wagons
Chapter XV Rules and Rates for the carriage of Railway

Materials and Stores
Chapter XVI Postal Traffic
Chapter XVII City Booking Offices and Out Agencies
Chapter XVIII Assisted Sidings.
8. Indian Railway Conference Association Coaching Tariffs.
9. Indian Railway Conference Association Goods Tariffs.
10. Railway Audit Manual :
Chapter XII Audit of Earnings (Local Traffic)
Chapter XIII Audit of Earnings (Through Traffic)
Chapter XXI Inspections-Paragraphs 431, 432, 438 and 439

Inspection of Station Accounts etc.
9.5 Section IV: Limited Departmental Competitive Examination

for Clerks for promotion as Stenographer ordinary grade in
IA&AD
9.5.1 There will be a Limited Departmental Examination for promotion as

Stenographer ordinary grade under the examination quota in all Audit and
Accounts offices. Any permanent or temporary regularly appointed Clerk who has
completed two years continuous service as Clerk in the I.A.& A.D. and who has
passed the Matriculation Examination will be eligible to appear at this
examination. The crucial date to determine the eligibility will be the first day of the
month in which the examination is held. The examination will be held once in a
year in the month of August. It will not, however, be obligatory for the department
to hold the examination if there are no existing or anticipated vacancies in the
cadre. The question papers will be set locally by each office. There is no limit on
the number of chances which may be availed of by a candidate.
9.5.2 The examination shall consist of two parts namely Part-A Written Test and
Part-B Shorthand Test. The subjects of the examination, time allowed, the
maximum marks for each subject and the standard and syllabus will be as
follows:
Part A: Written Test
Subject Time allowed Max. Marks
Paper I 1 hour. 75 marks

General English
Paper II 1 hour 50 marks

Essay
Paper III 1 hour 75 marks

General Knowledge
The minimum qualifying marks will be 40 per cent in each of the papers. The
papers in General English and General Knowledge will include Objective-Multiple
Choice type. The standard of the question papers will be approximately that of
the matriculation examination of an Indian University.
Note:
(i) Candidates can exercise option to answer the papers on Essay and
General Knowledge of the written test and take the shorthand test in Hindi
(Devanagri). Partial option is not permissible.
(ii) Paper on General English must be answered by all the candidates in

English.
I. General English: Questions will be designed to test the

candidates knowledge of English Grammar, Vocabulary, Spellings,
Synonyms, and Antonyms, Prepositions, Direct and Indirect
Speech, power to understand and comprehend the English
language and ability to discriminate between correct and incorrect
usage etc.
II. Essay: An Essay to be written on any of the several specified

subjects.
III. General Knowledge: Paper on General Knowledge will

include questions on the Constitution of India, Indian History and Culture,
General Economics & Geography of India Current Events, Everyday
Science and such matters of everyday observation as may be expected of
any educated person.
Part B: Shorthand test in English or in Hindi: 200 Marks
Those who qualify the written test will have to appear in the shorthand test. The
candidates will be given one dictation test in English or in Hindi at 80 w.p.m. for
10 minutes. The candidates who take the test in English will be required to
transcribe the matter in 65 minutes and the candidates who opt to take the test in
Hindi will be required to transcribe the matter in 75 minutes. Candidates will have
to transcribe the shorthand notes on typewriters. They have to make their own
arrangements for the typewriters. Candidates who opt to take the shorthand test
in Hindi will be required to learn English stenography and vice-versa after their
appointment.
9.5.3 In shorthand test, the minimum qualifying marks will be 55 per cent.
For each mistake, marks at the rate of 2 should be deducted. Candidates
getting less than 55 per cent marks i.e. those who commit more than 5 per cent
errors and omissions in the transcription will be deemed to have failed in the
stenography test. Repetition of the same spelling mistake may be disregarded
and may not be counted again towards the prescribed limit of 5 per cent.
9.5.4 The candidates names will be arranged in a list in the order of

merit as disclosed by the aggregate marks finally awarded to each candidate and
their appointment will be made from this list. Persons qualified in an earlier
examination will enbloc rank senior to those who have qualified in the
subsequent examination.
9.6 Section V: Limited Departmental Competitive Examination for

Matriculate Group D Staff in I.A. & A.D. for promotion as Clerks.
9.6.1 There will be a limited Departmental Competitive Examination for

promotion of Matriculate Group D as Clerks under the examination quota in all
Audit and Accounts Offices.
9.6.2 Group D Staff who are Matriculates and who have put in three
years continuous service on the first day of the month in which the examination is
held are eligible to take this examination.
9.6.3 The examination will be held once in a year in the month of

September. The papers will be set locally by each Head of Office. There is no
limit in the number of chances, a candidate may avail.
9.6.4 The following will be syllabus and subjects of the limited

Departmental Competitive Examination for Matriculate Group D Staff for
promotion as Clerks.
I. English/Hindi 2 hours 100
II. Arithmetic and Tabulation 2 hours 100
III. General Knowledge and Office 1 hour 100

Procedure
Notes:
(1) The standard of the question papers I and II will be approximately that of
matriculation examination of an Indian University.
(2) All the three papers will be set in English and in Hindi. The candidates will
have to exercise their option for English or Hindi. The option will apply to all the
three papers.
(3) A candidate will be declared to have passed the examination if he has

secured 40 per cent marks in each of the three papers.
(4) A candidate who secures 45 per cent marks in any paper(s) would be
exempted from appearing in that paper(s) in the subsequent examinations.
Paper I: ENGLISH/HINDI
Syllabus
(i) Essay writing: 25 marks.
A short essay of about 200 words to be written on one of several

simple subjects
(ii) Letter writing: 25 marks
A letter to be drafted on one of the given topics

(iii) Grammar: 25 marks
(a) Correction of sentences.
(b) Filling in the blanks with prepositions.
(c) Simple idioms and phrases.
(iv) Comprehension: 25 Marks
Question based on the given passage will have to be answered.
Paper II: ARITHMETIC AND TABULATION
Syllabus
(i) Arithmetic: 70 Marks
Problems in Arithmetic of Matriculation standard
(ii) Tabulation: 30 Marks
A problem to test the candidates ability to compile, arrange and

present a given set of data in a tabular form. A model problem is
given in the Annexure.
Paper III: GENERAL KNOWLEDGE AND OFFICE PROCEDURE
Syllabus:
(i) Part A: General Knowledge: 75 marks
Questions on General Knowledge including Current Affairs will be

of objective type. The questions will be designed to test the
candidates knowledge of current events and of such matters of day
to day observation and experience as any educated person may be
expected to know.
(ii) Part B: Office Procedure: 25 Marks
Questions for at least 15 marks from this part will be compulsory.

The questions will be simple and designed to test whether the
candidate knows the procedure for receipt, diarising, issue, file

opening and weeding of records etc.
9.6.5 Candidates will also have to take a typing test which will be held
once in a quarter by the Accountants General/Principal Directors of Audit. The
Matriculate Group D Staff may take the typing test at any time either before the
examination or after the examination. They will become eligible for promotion as
Clerks after passing written papers of the examination.
9.7 Section VI: Departmental Examination for Clerks in A & E offices.
9.7.1 All the Clerks in A&E offices shall be required to pass the
Departmental Examination for Clerks in order to become eligible for promotion as
Accountants against seniority quota. Passing of this examination shall also be
prerequisite for confirmation in the case of direct recruit Clerks. This
Departmental Examination will be held twice a year at pre-determined times by
the Heads of offices. There will be no limit as to the number of chances a Clerk
can avail of to qualify in the Examination.
9.7.2 There will be one paper of 3 hours duration. It will carry 100 marks and the
minimum marks required for passing in examination are 40 per cent. The
examination will be conducted locally by the Principal Accountant
General/Accountant General (Accounts & Entitlement). The Departmental
Examination will be based entirely on the course content of the training imparted
to the Clerks. The question paper will consist of two parts. Part-I will consist of
questions on such topics as General Diary/Despatch, Government Accounting in
General Administration/Estt. Branch work etc. Part-II will have following three
Sections (corresponding to the three Sections in the course outline):
Section I Compilation of Accounts, Account Current, Pension,

Deposits, PAO (Audit)
Section II Provident Fund Accounts
Section III Works/Forest Accounting

Note: The candidate will have to answer question in Part I and any one of the
sections in Part II.
9.8 Section VII: Incentive Examination for Senior Auditors/Senior

Accountants
9.8.1 A scheme of Incentive Examination for Senior Auditors/Senior

Accountants in all Audit and Accounts and Entitlement offices have been
introduced. The examination will be conducted by Heads of Department in the
ranks of Pr. Accountant/Principal Director of Audit/Accountant general every year
in April on the dates fixed by him.
Eligibility:
9.8.2 Senior Auditors/Senior Accountants with three years continuous

service in the grade on the first of the month in which the examination is
scheduled to be held will eligible to appear in the examination.
Note: From the examination to be held in April 1994 and onwards,

continuous service in the grade on the first of the month in which the examination
is scheduled to be held will be one year.
9.8.3 The question paper will be set locally. Candidates securing fifty per
cent marks and above would be granted one advance increment in the scale of
Senior Auditor/Senior Accountant with effect from the first of the month in which
the examination is held. Advance increment in such cases will be sanctioned by
the respective Heads of the Department and ex-post-facto approval obtained
from Headquarters.
9.8.4 There will be one paper on Finance, Accounts and Audit (for audit
Offices)/Finance, Accounts and Internal Audit (for A&E offices) for 2 hours
duration for 100 marks. The candidates are required to write the examination
without the aid of books and they have option to answer the paper in Hindi.
9.8.5 The syllabus of the Incentive Examination would be as under :

Finance, Accounts and Audit (for Audit Offices - All Branches)/ Finance,
Accounts and Internal Audit (for A&E offices)
Max Marks 100: Time 2 hours: Without books.
(i) CAGs (DPC&S) Act.
(ii) Introduction to Indian Government Accounts and Audit.
(iii) Constitution of India.
(a) Part V: The Union
(i) Money Bills and Procedure in Financial matters in Chapter 2

Parliament.
(ii) Chapter 5 Comptroller and Auditor General of India.
(b) Part VI: The States
Procedure in Financial matters in Chapter 3, the State Legislature.
(c) Part XII: Finance, Property, Contracts and Suits
Chapter 1: Finance
Chapter 2: Borrowing
Note: Question will be set on Accounting and Internal Audit matters for
A&E Offices.
9.9. Section VIII: Incentive Examination for SOs/AAOs of A& E offices.
9.9.1 A scheme of Incentive Examination for Section Officers/Assistant

Accounts Officers of A&E offices has been evolved. The examination will be
conducted once a year along with the Section Officer Grade Examination in
November each year.
9.9.2 Section Officers/Assistant Accounts Officers in A&E offices are

eligible to appear in the Examination.
9.9.3 Section Officers should have put in 1 (one) year continuous

services in the grade on the 1st of the month in which examination is held.
9.9.4 The examination will consist of the following three papers:
Name of paper Hours Maximum Marks
1. Management Accounting 2.30 100
2. Finance and Appropriation Accounts 2.30 100
3. Data processing and computer

system:
Theory 1 50
Practical 2 50
Total 300
NOTE 1 Paper on (1) Management Accounting and (2) Finance and

Appropriation Accounts are to be set for theory subjects only.
Paper on Data Processing and Computer Systems subject is to be set both for
Theory and Practical subjects.
NOTE 2 No books will be allowed for consultation during the examination.
NOTE 3 Candidates will have the options to answer either in English or in

Hindi.
9.9.5 The qualifying marks in the paper (1) Management Accounting and
(2) Finance and Appropriation Accounts will be 50% in each paper. The
qualifying marks for the papers Data Processing and Computer Systems shall
be 40% separately for both Theory and Practical.
9.9.6 The paper will be set and marked by Headquarters office. Exact
date of examination will be fixed by the Examination Branch of Headquarters
office.
9.9.7 Candidates securing fifty percent (50%) marks and above each in
Management Accounting and Finance & Appropriation Accounts papers and
forty percent (40%) marks and above each in Theory and Practical subjects of
Data Processing & Computer Systems paper would be granted one advance
increment in the scale of SO/AAO with effect from first of the month in which the
examination is held. Advance increment in such case will be sanctioned by the
respective Heads of the Department and ex-post-facto approval be obtained
from Headquarters as is being done in the case of SOs/AAOs in Audit Offices for
Revenue Audit Examination.
9.9.8 Syllabus for the examination papers will be as follows:
1. Management Accounting
(i) General Financial Rules - 2005
Chapter 2 & 3- Budget, Grant and Appropriation
(ii) Public Finance Shri H.L. Bhatia
Chapters 4, 10 to 16.
(iii) Statistical Methods Shri S.P. Gupta, Sultan Chand & Sons
Chapter on Sampling and Sample Design i.e. Chapter 10 in 5th

thoroughly revised edition 1990 OR Chapter 4 in the 25th Edition
2. Finance and Appropriation Accounts
(i) M.S.O. (A&E) Volume-II
(a) Chapter 1 Appropriation Accounts
(b) Chapter 2 Finance Accounts Appendix
(ii) Accounts Code for Accountants General
Chapter 9 Monthly and Annual Accounts of the Central and State

Governments.
3. Data Processing and Computer Systems (Theory) for Incentive

Examination of SOs and AAOs
(i) Information Concepts
a) Definition of information- difference between data and

information.
b) Physical concepts- storage, retrieval and processing of data-

comparison of manual and computer storage and organization
of data as files.
c) Different types of processing and purpose of processing.
d) Development of data processing systems.
e) Word and text processing- preaparation of documentstext

editing.
f) Introduction to Graphics and advantages and disadvantages of

Graphics.
(ii) Elements of a Computer, Hardware-Software-Computer Capability

and Limitations
a) What is a computer? Definition of electronic digital computer.
b) Computer Components- layout and their functions.
c) Characteristics of computers- small variety of instructions fast

executions- accurate.
d) What is hardware?different types of units including

peripherals.
e) What is software? Why it is needed computer language-

categories of software system and applications software.
f) Limitations of computer.
(iii) Computers and Communication
a) Computer communication need for data transmission over

distances.
b) Networking of computers- Local Area Networking (LANs) need

and advantages of networking, sharing resources (computer
files & equipment), inter user communication, cost, training,
upkeep and security.
c) Types of LANs.
d) Real time and on-line systems response time-airline/train

reservations banking operations- electronic funds transfer-
videotext.
e) An introduction to WAN- Definition and use.
f) An introduction to the Internet, Internet facilities (email, world

wide web, and e-commerce) and Web Browsers.
(iv) Operating System (OS): Concepts, Basic Operations of Windows.

a) Operating System concepts.
b) Tasks of Operating System
c) Introduction to DOS, UNIX and Windows
d) Definition of Windows.
e) Getting started: using the mouse; Windows components;

control menu; menu bar; border; title bar; maximize minimize;
scroll bar; command button; option button check box; list box;
using help.
f) Basic file manipulation operating (copying, renaming, deleting,

viewing and printing, directory structure, listing files in
directories (creating, changing and deleting directories).
(v) Principles of Data Security, Preventive Maintenance and Trouble

Shooting.
a) Concepts of security; privacy; protection, authorization,

authentication and password protection.
b) Preventive measures and treatment: hardware and software

locks, virus scanners and vaccines.
4. Data Processing and Computer Systems (Practical) for Incentive
Examination of SOs and AAOs.
A. Introduction to Windows 98
1. Using the Mouse
2. Anatomy of Windows
3. Windows Environment
4. Application Windows, Title Bar, Menu Bar, Minimise/ Maximise/

Restore features, Scroll Bar.
5. Menu and Dialog Boxes
6. Menu Bar, Menu Item Dimmed Menu Item, Hot Key, Short-cut
Key, Control Menu, Check Mark, Cascading Windows/ Menus
7. Help in Windows
8. Tool Bars
9. Use of Windows Explorer

View the contents of Directory/ Folder
Change Directory/ Folder
Create/ Delete Directories/ Folders
Change Drivers
Copy, Rename, Delete Files and Folders
10. Format Floppy Disk
11. Drag and Drop Features.
12. Find File
B. An overview of MS Office 97 covering MS-Excel 97, MS Power

Point 97 and MS-Access 97 and MS-Word 97
C. Operating Skills in Word Processing Package (MS Word 97)
1. Introduction to Word Processing
2. Document Windows; Creating various types of Documents
3. Printing Documents
4. Copying Documents
5. Formatting Characters/ Paragraphs
6. Formatting Page
7. Working with Sections/ Section Break
8. Inserting Header/Footer
9. Graphics Feature including charts
10. Working with Tables
11. Mail Merging
Note: (i) In case of Hindi medium, word processing package is Akshar for
Windows compatible with Word 97.
(ii) Question paper would be on general concepts of Windows and

office rather than specific to a version i.e. question paper will not
be version specific.
List of books recommended
Theory Paper
O Level, Module-1, Information Technology by V.K. Jain, BPB Publications.
Chapters: 1, 2, 6, 7, 8, 11, 12, 13, 14, 17, 18
Practical Paper
Book recommended for Windows 95
Easy Guide to Windows 95 by Alan Simpson, BPB Publications (Sybox)
Chapters: 1, 2, 3, 4 and only formatting of floppy disk in chapter 10
Book recommended for MS Word 97
The ABCs of Word 97 by Guy Hart-Davis BPB Publications (Sybox).
Chapters: (i) 1, 2, 3, 5, 7, 9
(ii) Graphs and Chart*
*Note: Inserting Graphics Feature including Chart are not covered in the book
recommended above. The Head of Department/Head of office are advised to
provide information to the trainer/ trainees that the learning materials for
graphs and charts available in Help menu of Word 97 is recommended. The
relevant portion of material on charts and its sub-items axes, data, formatting,
help, inserting, selecting, titles and updating chart and graphs could be
accessed by selecting Help Menu, contents and index, and then index and type
chart in box 1.
9.9.9 The pre-examination training based on the prescribed syllabus for

Data Processing and Computer Systems paper shall be organised by Head of
Office for Theory and Practical subjects either inhouse or by outsourcing
depending upon the local conditions.
9.9.10 SOs/AAOs taking the Incentive Examination after having passed

the SOGE with Computer Systems paper will not be required to appear in Data
Processing and Computer Systems paper.
9.10 Section IX Instructions for conducting the Departmental

Examination
9.10.1 These orders are applicable in general to all departmental

examinations in all branches.
9.10.2 The examination should be conducted by the Head of the

Department himself or by one of his Deputies nominated by him on the dates and
according to the programme prescribed by the Comptroller and Auditor
General/Head of the Department as the case may be.
9.10.3 The Presiding Officer should be relieved of all his ordinary duties
during the period of the examination so that he may be free from distraction and
there should be no occasion for him to leave the Examination Hall, nor for
outsiders to enter the room. Such work as the Presiding Officer must do during
these few days, should be done outside the examination hours.
9.10.4 The question papers set centrally by the Head-Quarters Office are
sent from the Comptroller and Auditor Generals office by registered and insured
post, in a sealed packet containing a separate sealed envelope for each paper
set. Their receipt should be acknowledged immediately by Telegram/Telex. In
case of papers set locally by the PrAsG/Pr.DsA/AG, they will send the requisite
number of question papers to various centres of examination. The
acknowledgments in respect thereof should also be sent to them immediately by
Telegram/Telex.
9.10.5 The sealed packet containing the sealed envelopes in which the
question papers are enclosed should, on receipt be opened by the
PrAsG/PrDsA/AsG/Head of Office as the case may be in the presence of the
officer who is to preside at the examination or if, he himself is to preside, in the
presence of some other officer. The number of question papers in each envelope
is given on the envelope itself. The number given on the envelope should be
compared with the number of candidates appearing in each paper to verify that a
sufficient number of question papers have been received. A sufficiency certificate

should be sent to Headquarters office (PrDs of Audit/AsG in case of local papers)
immediately after verification by Telex/Telegram.
9.10.5.1 After this comparison has been made, the envelopes should again
be placed in a cover which should be sealed. This cover should be kept in the
personal custody of the PrAG/PrDA/AG and must not be opened until the
examination begins. The envelopes containing the question papers should be
opened for distribution in the presence of the candidates.
9.10.6 The requirement of printed blank answer books for the Section
Officers Grade Examination/.Revenue Audit Examination should be assessed on
the basis of the approximate number of candidates expected to be enrolled for
these Examinations. In assessing the requirements of blank answer books for
Section Officers Grade (Part I & II) examination the number of blank answer
books may be calculated on the basis of 5 main answer books and 2 additional
answer books for extra supply to each candidate. For the Revenue Audit
Examination, the requirement should be worked out on the scale of 3 main
answer books and 2 additional answer books for each candidate. A margin may
also be kept to meet the requirement of those candidates whose names are
received late.
9.10.6.1 The requirement of printed blank answer books for SOG

Examination and Revenue Audit Examination for SOs/AAOs after taking into
account the stock of books already in stock, if any, should be intimated to the
Comptroller and Auditor Generals office sufficiently in advance of the
commencement of each examination. The stock of the blank answer books
should be kept under lock and key and the Pr.AG/Pr.DA/AG should ensure
himself that they do not fall into wrong hands at any stage. For this purpose, they
should maintain an account of the answer books used and the balance in hand.
After the conclusion of the examination a return regarding stock of blank answer
books in the Annexure III should be sent to Headquarters office.
9.10.6.2 Answers are to be written by the candidates only in answer books

to be supplied to them. If any candidate is unable to write all the answers in one
book, he may be given Additional Answer Books. The total number of Additional
Answer Book(s) used by a candidate should be noted on the front sheet of the
main answer book of the candidate concerned and properly tagged.
9.10.7 Apart from the staff necessary to distribute the question papers and
the blank answer books amongst the examinees or to supply drinking water to
them or to attend to other similar requirements, no person should be allowed in
the Examination Hall. After distribution of the question papers no member of the
staff should have access to the candidates. No outsider should be allowed to
enter the examination hall. The invigilator should not leave the room unless
another senior officer replaces him temporarily.
9.10.8 For a candidate permitted to appear in the Section Officers Grade

Examination in another office, the head of the parent office should send a copy of
the letter authorising him to appear in the Examination at another Centre
together with a specimen of the candidates signature to the Head of the Office
in which he is permitted to appear. The Presiding Officer of that centre will
require the candidate to sign in his presence without access to the copy of the
signature already with him and in the case of offices, where the system of issue
of identity cards is in vogue, to produce his identify card also, issued by his
parent office. If after comparison of the two signatures and/or by reference of the
identify card, the Presiding Officer is satisfied as to the identity of the candidate,
he will admit him to the Examination
9.10.9 No candidate may enter the Examination Hall later nor depart
earlier, than half an hour after the Examination begins. Whatever be the
circumstances no candidate should be allowed to take the examination, if he
comes beyond the stipulated margin of time. If in a sudden emergency a
candidate must leave sooner, the Presiding Officer will be responsible for
keeping him apart from possible late arrivals so as to obviate the possibility of
collusion or leakage. When a candidate must temporarily leave the room during
the period of the Examination, the Presiding Officer must have effective means of
ensuring that he makes no improper use of his absence.
9.10.10 The name of books, the use of which is permitted for each Practical
paper is mentioned in the question paper itself. All other books shall be
prohibited from use at that particular examination. The names of books to be
allowed for each paper are noted on the covers containing question papers. At
the close of each days examination the names of the books for the next days
examination should be announced by the Presiding Officer so that the number of
books to be brought into the Examination Hall by the candidates may be kept as
low as possible.
9.10.11 The Presiding Officer should satisfy himself that in the papers
where the use of books is permissible, the candidates do not receive extraneous
help from notes or solutions copied in the books. Notes to the nature of cross
references, glossary of index of references to orders of the Central Government
may be permitted, but notes of the nature of solutions to questions should not be
permitted, the use of tables, ready reckoners, etc. should not be permitted
without the specific orders of the Comptroller and Auditor General The
candidates should use their own set of books in the Examination. The books
should be scrutinized to verify that they do not contain any forbidden matter. If
any of the books presented to the Presiding Officer is found to contain something
objectionable, the candidate will run the risk of being deprived of the use of the
book. All candidates must submit the books, which they intend to use in
answering their Practical papers, to the Presiding Officer for scrutiny before half
an hour of the commencement of the Examination. These books will not be
returned till the candidates are seated in the Examination Hall. Any book which
is not submitted in time will not be allowed to be used by the examinee.
9.10.12 Candidates found taking recourse to any unfair means in the

examination hall or intentionally/unintentionally extending to or receiving from
other candidates any unfair assistance in the Examination Hall shall render
themselves liable to expulsion at the discretion of the Presiding Officer. If any
candidate is found taking recourse to any unfair means in the examination hall,
the Presiding Officer shall also make an immediate report to his Pr.AG/PrDA/AG
(Where the Presiding Officer is not himself the Pr.AG/Pr.DA/AG who should
decide whether the candidate should be or should not be precluded from taking
the rest of the examination. Such action should be followed later by a thorough
investigation to see whether the candidate should be debarred permanently or for
a few years only from appearing in the examination, apart from initiating
disciplinary proceedings against the candidate as considered necessary. In
respect of SOG Exam and Revenue Audit Examination for Section
Officers/Assistant Audit Officers a report in this regard together with the
recommendation of Pr.AG/Pr.DA should be sent to Headquarters Office for final
orders by Comptroller and Auditor General.
9.10.13 If the Comptroller and Auditor General is satisfied on the basis of

information received by him that any candidate has either assisted or received
assistance from any other candidate or taken recourse to any unfair means, the
result of such candidate shall be withheld and the Pr.AG/Pr.DA/Acctt. General
will be directed to take action in accordance with the provisions of paragraph
9.10.12 above, if necessary.
9.10.14 The number only of the question should be prefixed to an answer

and the answers and solutions should be written in full. The answers should be
worked out on the printed and bound answer books supplied to the candidates.
The instructions printed on the title page of the answer book and on the fly leaf
attached thereto for noting the Roll Number and other particulars of the
examination should be strictly observed by the candidates. The Presiding Officer
should impress on the candidates that failure to comply with these instructions
may result in the answer book not being valued. No loose paper should be
supplied to candidates, unless the supply of answer books gives out. In such
cases, a special report should be sent to the Comptroller and Auditor General
giving details of loose sheets supplied to each candidate.
9.10.15 The candidates should write on both sides of each sheet. Any page
on which rough work or detailed calculations are done should be marked rough
and scored out. No other paper should be used for answers or rough work. The
neatness of the candidates paper is taken into account in assigning marks.
9.10.16 The answer books must be surrendered by the candidates to the

Presiding Officer within the time allowed for each paper.
9.10.17 No pages of the answer books should on any account be removed

by the candidates
9.10.18 No candidates should be allowed to take away any answer book

from the Examination Hall. It should be specially seen that all the answer books
supplied to the candidates are returned whether used or unused.
9.10.19 The Presiding Officer should not allow any copy of the question
papers to be taken out of the Examination Hall until all the answer books have
been collected.
9.10.20 (i) In respect of SOG Exam/Revenue Audit Exam for

SOs/AAOs the answer books for each subject/paper, irrespective of the branch
of examination should be arranged in serial order of Index numbers. The answer
books of candidates who have answered the papers in Hindi medium should be
segregated and packed in a separate cover. These answer books, together with
the prescribed form duly completed (Annexure IV and V) relating to the different
question papers, (the examination which is held on the same day), should be
transmitted by the next available mail in a separate double sealed cover without
alteration or correction, immediately after the close of each days examination
under REGISTERED & INSURED FOR Rs.100 (One hundred only), if sent
through post. The subject of the question paper should invariably be shown on
the inner cover and marked SECRET & PERSONAL. Both the covers of the
packet containing answer books should be addressed by name to the Group

Officer in charge (Examination) Office of the Comptroller and Auditor General of
India, where the question papers are set in the Head Quarter Office. In case the
answer books of the evening paper cannot be despatched on the same day of
the examination they may be packed and sealed same day and transmitted by
the next available mail. A separate advice letter prescribed from for despatch of
the Answer books should be sent to the Group Officer incharge of Examination
by name.
(ii) In the case of papers set and marked by the Civil

Accountants General (for Local Audit branch) by the Pr. Director of Audit, Posts
and Telecommunication and Pr. Director of Audit, Defence Services (for P&T
Audit/Defence Audit branches) and the Pr. Director of Audit, Economic and
Service Ministries (in case of Revenue Audit Examination for Section Officers of
Economic Service Ministries Audit Branch), the answer books together with form
should be transmitted direct to the concerned officer by name, accordingly.
9.10.21 In respect of SOG Exam/Revenue Audit Exam for

SOs/AAOs each supervising officer should forward to the Comptroller and
Auditor General at the end of each part of the examination a plan of the
Examination Hall showing the arrangement of seats of the various candidates
together with a certificate stating whether the arrangement shown therein was
maintained throughout the examination.
9.10.22 In respect of SOG Exam/Revenue Audit Exam for

SOs/AAOs the Presiding Officer must certify that rules have been strictly
followed by signing the certificates in the prescribed Form (Annexure V) and
must explain any accidental or unavoidable deviations.
9.11 Section X: Grant of Honoraria to the Examiners of Section Officers

Grade Examination, Revenue Audit Examination for SOs/AAOs and
Departmental Examination for IA&AS Probationers
9.11.1 The Comptroller and Auditor General of India has prescribed the
grant of Honorarium to the Examiners of Section Officers Grade Examination at
the following rates subject to a minimum of Rs. 10/- in each case for valuation of
papers. These rates will also apply to the Examiners of Revenue Audit
Examination for Section Officers/Assistant Audit Officers and Departmental
Examination for I.A. & A.S. Probationers.
(a) For Setting the Question Papers
(1) Double Paper
(Theoretical & Practical on the same subject set by Rs.750

one examiner irrespective of time limit of each paper
(2) Single Paper
(i) less than 3 hours duration Rs.450

(ii) 3 hours duration Rs.600
(b) Moderation of Question Papers
(1) Double Paper Rs.450
(2) Single Paper
(i) less than 3 hours duration Rs.225

(ii) 3 hours duration Rs.350
(c) Valuation of Answer Scripts
(i) Less than & up to 2 hours duration Rs.5.50 per

answer script
(ii) more than 2 hours duration Rs.9.00 per
answer script
(iii) Valuation of floppies through Computer Rs.9.00 per floppy

(d) Head Examiner Rs.1.50 over the

rate of valuation
(e) Translation 50% of the rate for

paper setting
The revised rates will take effect from all Examinations to be held from
01-01-2005.
9.11.2 The Comptroller and Auditor General has prescribed the grant of
honorarium to the Examiners of SOG Preliminary Examination at the following
rates:
(a) For Setting Question Papers
(i) Less than 3 hours Rs.300

(ii) Three hours Rs.320
(b) For valuation of answer papers
(i) Two hours or less Rs.4.00
(ii) Two and a half hours Rs.5.00
(iii) Three hours Rs.6.00
(c) Translation of per paper set in Rs.100

English to Hindi or vice versa
In case the amount of honorarium worked out falls below Rs.10/- a minimum
amount of Rs.10/- shall be payable.
(Authority: 263-NI/48-84 13-2-89)
NOTE 1 Honorarium of Rs.50/- per paper for translation for a paper set in
English into Hindi will be paid. This amount will be payable in addition to the rate
for setting the paper in English in case the translation to Hindi is done by the
same person.
(Authority: 906-NI/48/84 dated 23-05-89)
NOTE 2: The above rates will also be applicable in connection with

(i) Departmental examination for Accountants/Auditors. (ii) Initial Recruitment
examination for Divisional Accountants. (iii) Divisional Accountant Grade
examination. (iv) Incentive examination for Sr. Auditors/ Sr. Accountants,
(v) Departmental Examination for clerks (vi) Limited Departmental Examination
for matriculate Group D and (vii) Preliminary (SOG) Examination.
9.11.3 The Accounts/Audit Officers, and Assistant Accounts/Audit Officers

and Section Officers of the various branches of the Indian Audit and Accounts
Department who are selected for imparting training to candidates for the Section
Officer Grade Examination, outside (or partly outside) the office hours are
granted honoraria at the uniform rates of Rs.40/- per lecture of 75 minutes or
more. The maximum number of lectures of each subject has been fixed as
twenty four.
Note: Normally, the necessity to select IA&AS Officer for delivering

lectures to the Section Officers Grade candidates should not arise. In cases,
where suitable Accounts Officers and Assistant Audit Officers/Section Officers
are not available, an I.A. & A.S. officer can be considered and the office of the
Comptroller and Auditor General approached with justification for the honorarium
proposed.
FORM NO 8 ANNEXURE I
Statement showing the list of Candidates Appearing in Section Officers Grade

Examination to be held in
PART I/II
Sl.No. Index Name of Whether No. of Date of Total service

No. Candidate SC/ST chances appointment as on 1st of
already April as
availed Clerk/Auditor
of
1 2 3 4 5 6 7
Year and month in Subject in which already exempted Medium Centre Re-
which already of ans- (from marks
appeared in SOGE wering which
Part I the paper appea-
Year Index Total Year Index Sub- Marks ring)
No. Marks No. ject Th. Prac.
8A 8B 8C 9A 9B 9C 9D 9E 10 11 12
Certified that I have personally satisfied myself as to the fitness of the candidates
to appear in the examination vide para 9.2.5, 9.2.7 and 9.2.11 of M.S.O.(Admn)
Vol. I
Pr.A.G./Pr.D.A./A.G.
N.B. - Separate statement should be submitted for the candidates appearing in

different parts and branches. In the statement of candidates for Part-II
information regarding the month/year of Part-I Examination in which the
candidates pass together with Index No. allotted in that years examination
should also be indicated in Column-8.
FORM NO. 9 ANNEXURE II

Statement showing the List of Candidates for Revenue Audit Examination for
Section Officers/Asstt. Audit Officers (Branch) to be held in____________
Sl.No. Name of Whether Year of Index No. of chances Month &

the belong Passing No. taken in RA Year in
candidates to SC/ST SOGE Exam which
and Index allowed
No. to
appear
1 2 3 4 5 6 7
Index Subject Year & month Index Marks obtained Remarks

No. already in which No.
exempted exempted
8 9 10 11 12 13
Certified that all the fresh candidates have completed/exempted from prescribed
training.
Head of Department.
ANNEXURE III
(Referred to in Paragraph 9.10.6.1)
Statement Showing the Stock of Blank Answer Books after the Conclusion of
Examination held From _________________To___________________
Main Answer Additional

books Answer books
1. Opening balance after the examination

held in
2. Blank answer books supplied by H.Qrs.

vide letter No. dated
3. Total (Cols.1 + 2)
4. Answer books consumed during Exam

held in
(A statement showing the number of
candidates who actually appeared in
each paper should also be furnished)
5. Answer books found damaged/spoiled

and returned to H.Qrs./destroyed with
prior approval of H.Qrs. vide letter
No._______ dated_____________
6. Balance available in stock at the

conclusion of Exam. held in
(Cols. 3-(4+5)
Certified that the additional answer books (Col.4) were actually issued and
that the acknowledgment of candidates to whom the answer books were issued
were duly obtained and kept on record.
Also certified that the stock of blank answer books indicated at S.No. 6
above has been physically verified and found to be correct
(To be signed by the

Pr.AG/AG/Pr.Director of Audit or
an officer not below the rank of
Sr.DAG/DAG(Admn) or
Director/Deputy Director (Admn.)
ANNEXURE IV
FORM B
* ____________________
_____________________
SECRET & PERSONNAL
D.O.NO.
OFFICE OF
STATION
DATED
Dear Shri
I write to advise despatch, separately by Registered and Insured Post

on__________of the answer scripts pertaining to the under-mentioned
subject(s)/paper(s) of the Section Officers Grade/Revenue Audit Examination for
Section Officers held on __________. Other relevant particulars are also
indicated below for your information and verification on receipt of consignment(s)
in question :
Sl.No. Subject/Paper Total No. of No. of No. & date of

Answer Packets/Bundles Postal Receipt
Script sent under which
sent
1.
2.
3.
4.
Total Number of packets/bundles sent :
2. A copy of the Form A (Annexure V) placed in each packet/bundle

containing the answer scripts is also enclosed herewith.
Yours sincerely,
(xx)
Shri ____________
Director/Dy.Director
Office of the Comptroller and Auditor General of India
New Delhi
* Name and designation of the Officer nominated as Presiding Officer for the
examination.
** Name of the Presiding Officer.
ANNEXURE V
FORM A
(Referred to in Paragraphs 9.10.20 & 9.10.22)
Section Officers Grade Examination/Revenue Audit Examination for Section

Officers
1. Name of the Examination Centre:

2. Date (FN/AN)
3. Subject/Paper
4. Total Number of Candidates Scheduled to appear
from the centre in this Subject/Paper.
5. Total Number of candidates who actually
appeared in this Subject/Paper.
6. Total Number of packets/bundles in which answer
Scripts pertaining to this subject/paper have been
despatched.
7. Number of this packet/.bundles (a)
8. Index Number(s) of the candidate(s) whose answer
scripts are placed in this packet/bundle (b)
9. Total Number of answer scripts placed in
the packet/bundle.
10. Candidate(s) with the following index number(s)
did not appear in the subject/paper (c) :
Absent : Total :
Withdrawn: Total :
Exempted : Total:
Certified that the Examination of the candidate(s) whose Index Number(s) is/are
noted at Sl.No. 8 above has been conducted strictly in accordance with the
prescribed rules and that it commenced at ___________hours and ended at
_________hours except in the case of (d)
Signature of Presiding Officer

Name (In Block Letter)
Designation
Place :
Dated:
* Strikes out whichever is not applicable

(a) If answer books relating to a particular subject/paper are despatched in
three separate packets/bundles, each such packet/bundle should be
numbered as 1/3. 2/3 and 3/3.
(b) Index Numbers may be entered serially in ascending order.

(c) Index Number(s) of candidates(s) who have (i) absented themselves,
(ii) been permitted, by the competent authority, to withdraw from the
Examination and (iii) been exempted from appearing in the particular
subject/paper may be entered at the appropriate places.
(d) Details of the Index Number(s) of the candidate(s) in whose cases the
prescribed schedule was not adhered to should be entered here along
with brief reasons for the deviation.
CHAPTER X
SERVICE MATTERS IN RESPECT OF GROUP B C & D POSTS

10.1 Confirmation
10.1.1 With effect from 1-4-1988 confirmation has been delinked from the
availability of permanent vacant post. Consequently confirmation will be one
time event in the career of a Govt. Servant. Confirmation will be governed by
following revised procedure:
General
(i) Confirmation will be made only once in the service of an official

which will be in the entry grade .
(ii) Confirmation is delinked from availability of permanent vacancy in

that grade . In other words an officer who has successfully completed
the probation and also passed departmental examination necessary
for confirmation wherever prescribed may be considered for
confirmation In cases where probation or passing of a departmental
examination for confirmation is not prescribed, the official should
have put in a minimum of 2 years service in the entry grade before he is
considered for confirmation by the Departmental Promotion
Committee.
(iii) The case will be placed before Departmental Promotion Committee.

The Departmental Promotion Committee for confirmation purpose
should be the same as constituted for making promotions to various
cadres in Group C& D.
(iv) A specific order of confirmation will be issued when the case is

cleared from all angles.
(v) Before confirming a govt. servant, competent authority should satisfy

himself.
(a) that the person concerned is educationally qualified unless the

educational qualifications were specifically relaxed in his case by the
competent authority in accordance with the existing instructions issued by
the C&AG of India or he belonged to a category of persons in whose case
the prescribed educational qualifications stood relaxed at the time of his
initial appointment in accordance with the orders issued by the C&AG of
India.
(b) he satisfied the condition of the age limit prescribed in the recruitment
rules at the time of his initial appointment unless he was exempted from the
condition to the extent provided in the instructions issued by the Govt.
/C&AG of India or the conditions was specially relaxed in his case by the
competent authority under the relevant instructions issued by the C&AG of
India.
(c) he has been examined by appropriate medical authority at the time of

initial appointment and found fit, wherever necessary.
(d) he is qualified for confirmation under the relevant recruitment rules and
passed prescribed tests, if any , before confirmation.
On Promotion
(i) If the recruitment rules do not prescribe any probation, an officer promoted
on regular basis (after following the prescribed D.P.C procedure etc.) will
have all the benefits that a person confirmed in that grade would have.
(ii) Where probation is prescribed, the appointing authority will on completion

of the prescribed period of probation assess the work and conduct of the
officer himself and in case the conclusions is that the officer is fit to hold
the higher grade , he will pass an order declaring that the person concerned
has successfully completed the probation. If the appointing authority
considers that the work of the officer has not been satisfactory or needs to
be watched for some more time, he may revert him to the post or grade
from which he was promoted or extent the period of probation as the case
may be.
(iii) Since there will be no confirmation on promotion , before an official is

declared to have completed the probation satisfactorily, a rigorous screening
of his performance should be made and there should be no hesitation to
revert a person to the post or grade from which he was promoted if the work
of the officer during probation has not been satisfactory.
10.2 Seniority
10.2.1 Unless otherwise provided in the relevant recruitment rules or

elsewhere in this compilation, the seniority in a cadre will be determined
on the following general principles:
(i) The relative seniority of all direct recruits is determined by order in

which they are selected for such appointment on the recommendation of
S.S.C or other selecting authority , persons appointed as a result of an
earlier selection being senior to those appointed as a result of subsequent
selection.
Note (i) : the dossiers from the S.S.C of candidates of earlier section if sponsored
after sponsoring the candidates of later selection should not be accepted as it
affects the seniority of candidates of later selection who have already joined
service . These dossiers should be returned to the commission without delay
explaining the position.
(ii) If any direct recruit does not join duty within the prescribed time limit and is
granted extension of time by the competent authority for joining duty due to
reasons other than non completion of medical formalities in respect of the
candidate himself, his seniority will be determined with reference to the date of his
appointment. If however , extension of time for joining duty is granted due to non
completion of medical formalities panel seniority will remain intact.
(iii) If however persons recruited initially on a temporary basis are confirmed

subsequently in an order different from the order of merit indicated at the time of
their appointment, their seniority shall follow the order of confirmation and not the
original order of merit.
(iv) Where promotions are made on the basis of selection e.g. Supervisor , Audit
officer/Accounts officer by a DPC the seniority of such promotees shall be in the
order in which they are recommended for such promotion by the Committee. Where
promotions are made on the basis of seniority subject to rejection of unfit , the
seniority of persons considered fit for promotion at the same time shall be same
as relative seniority in the lower grade from which they are promoted. Where
however a person is considered unfit for promotion and is superseded by junior
such person shall not . if he is subsequently found suitable and promoted , take
seniority in the higher grade over the junior persons who had superseded him.
(v) Where there is direct recruitment and also promotion , the relative seniority of
direct recruits and of promotees shall be determined according to the rotation of
vacancies between direct recruits and promotees which shall be based on the
quota of vacancies reserved for direct recruitment and promotion respectively in
the Recruitment Rules. For this purpose, a 20 point promotion roster is maintained
and closed every year on31st December . No vacant slot meant for direct recruits
should be carried forward for being filled in later years. If adequate number of
direct recruits do not become available in any particular year, rotation of quotas for
the purpose of determining the seniority would take place only to the extent of
available direct recruits and the promotees , Thus to the extent direct recruits are
not available, the promotees will be bunched together at the bottom of seniority list
below the last position up to which it is possible to determine seniority list below
the last position up to which it is possible to determine seniority by rotation .The
unfilled vacancies including those vacancies intended for direct recruitment for
which selection could not be made due to non- availability of candidates should be
pooled with the new vacancies in the next year and the total vacancies so arrived
at should be apportioned between direct recruits and promotees in accordance

with the recruitment rules in the roster commencing on 1st January.
(vi) In the case unilateral transfer , the person transferred is assigned the lowest
position in the seniority list of the relevant cadre , In the case of transfer on mutual
basis , seniority for the lower of the two lengths of service in the relevant cadre
should be given to both the men in the new office to which they are transferred.
(vii) The seniority of the officers found fit for promotion but promoted after the
period of penalty imposed on them would be as per their position in the panel
recommended by the DPC from which they are promoted irrespective of their date
of promotion . However the monetary benefit in the higher post will be admissible
only from the date of actual promotion.
10.3 Promotions
10.3.1 The recruitment rules for each post specifically state whether it is a
selection post or non selection post . These rules which stipulate inter alia
the eligibility condition should be consulted by the DPC before empanelling
the staff.
10.3.2 Promotion to selection posts are made on the basis of merit of officers
as assessed by the DPC after examination of their records of service , For
this purpose the DPCs are required to make their own assessment of
records of the service of the officers irrespective of any grading that may be
shown in the Confidential Reports. In order to ensure that the promotion to
selection posts are not made in routine fashion the DPC should make a
rigorous assessment of the performance of the officers in the field of
selection excluding those considered unfit by it. The field of selection
commonly known as zone of consideration is dependent on the number of
vacancies and is regulated by orders of Department of Personnel &
Training as applicable to IA&AD . The panel for promotion is drawn up to
the extent necessary by placing the names of the Outstanding officers first
followed by the officers categorized as very good and followed by officers
categorized as good . The inter se- seniority of officers belonging to any
one category would be the same as their seniority in the lower grade . In
the case of promotion to selection posts in Group C and D the
instructions contained in the Brochure on reservation in service for SC& ST
should be kept in view.
10.3.3 Promotions to non-selection posts are made on the basis of seniority

of eligible officers subject to rejection of unfit. In the cases of such
promotions the DPC need not make a comparative assessment of the
records of officers and it should categorise the officers as fit or not yet fit
for promotion on the basis of assessment of their records of service , The
officers categorized as fit should be placed in the panel in the order of their
seniority in the grade from which promotions are to be made.
10.3.4 Instructions on sealed cover procedure should be kept in view

where relevant before promoting the officials.
10.3.5 Crucial date : For promotions to posts in Group BC and D cadres

the crucial date to determine the eligibility as per the recruitment
rules is 1st October of the preceding year for which panel is
prepared. The pane year is from 1st January to 31st December . But the
panels for promotions on passing a Departmental examination like
Section officers, Accountant (Examination Quota) and Auditor ( Exam
Quota) are prepared by the DPC on announcement of the
st
examination results without applying the crucial date as 1 October.
10.4 Deputation /Foreign Service
10.4.1 Non Gazetted Govt. Servants can be sent on deputation /foreign

service only with the approval of Comptroller and Auditor General of
India except in case of deputation to State Govt. or State Govt. body
under the respective State where the Accountant General/ Principal
Director of Audit can depute such staff borne on the cadre under his
control.
10.4.2 Whenever any field office receives a demand for deputation /foreign
service from an organization to which it cannot recommend its
officials directly, the demand has to be passed on to C&AG
immediately on receipt.
10.5 Forwarding of applications for posts outside the Department
10.5.1 The forwarding of applications of non-gazetted govt. servants of the

IA&AD for transfer to post under other offices /Deptts. of the Central
Govt. /Public Sector undertakings and Autonomous Bodies etc. should
be regulated in accordance with the instructions contained in the
Govt. of India , Ministry of Home Affairs OM No. 60/87/63-Estt (A) dated
14-7-1967 and No.70/62/62-Estt (A)dated 22-1-1966 and Ministry of
Personnel, Public Grievances and Pension, Dept. of Personnel and
Training OM No.28016/5/85-Estt(C)dated 31-1-1986 and No. 4 (12)/85-
P&PW dated 31-3-1987 as amended from time to time.
10.6 Crossing of Efficiency Bar:-
10.6.1 Cases of Government servants for crossing of Efficiency Bar in a time

scale of pay shall be considered by a Committee which shall be the
same as the Departmental Promotion Committee constituted for the
purpose of considering cases of confirmation , where no DPC has
been prescribed for considering cases of confirmation , a committee
comprised of officers of sufficiently higher level may be set up to
consider cases of Efficiency Bar.
10.6.2 It is not essential for the Committee considering cases of Government

servants for crossing the Efficiency Bar to sit in a meeting to consider
such cases, but it may consider such cases by circulation of papers.
The Committee shall make its recommendation to the Authority
competent to pass an order under FR-25 and the decision will be that
of the Competent Authority.
10.6.3 The following time schedule should be adopted for considering

Efficiency Bar cases:
Months during which the date of crossing Month in which E.B, cases should
The E.B. falls be considered by D.P.C
April to July April
August to October July
November to January October
February &March January
According to the above time -schedule , E.B. cases failing during the month
of April to July are cleared in the month of April . It would be necessary to
get the confidential reports in respect of these persons for the immediately
preceding years written on priority basis during the first fortnight of April
itself so that the considerations of these cases of E.B. is not delayed
beyond the month of April. No special reports need be obtained for
consideration of cases failing in the months of August to January next, as a
matter of course , for the position of the year for which a regular report has
not yet become due. This will, however , be without prejudice to the writing
of the reports during the months July to December also when the reporting
officer who has supervised on official for at least three months , quits
charges and a result a report has to be written up as per standing
instructions and the reports so written should be considered by the DPC
considering E.B. cases
10.6.4 In the event of DPC being convened after a gap of time following the
date on which the Government. Servant became due to cross the
E.B., the Committee should consider only those Confidential Reports
which it would have considered had the DPC been held as per the
prescribed schedule . If the Government servant is found unfit to cross
the bar from original due date , the same DPC can consider the report
for subsequent year also, if available , to assess his suitability in the

subsequent year.
10.6.5 Where a Government servant held up at the E.B. stage on account

of unfitness is allowed to cross the E.B, at a later date as a result of
subsequent review, his pay shall normally be fixed at the stage
immediately above the E.B In case the competent authority proposes
to fix his pay at a higher stage by taking into account the length of
service from the due date of E.B., the case should be referred to the
next higher authority for a decision.
10.6.6 In case of Government Servants;
(i) Under suspension;
(ii) In respect of whom disciplinary proceedings are pending or a

decision has been taken to initiate disciplinary proceedings.
(iii) In respect of whom prosecution for a criminal charge is pending or

sanction for prosecution has been issued or a decision has been
taken to accord sanction for prosecution;
(iv) Against whom an investigation on serious allegation of corruption

,bribery or similar grave misconduct is in progress;
the DPC shall assess their suitability without taking into consideration the
disciplinary case/criminal prosecution pending or contemplated against them.
However , the recommendations of the DPC shall be kept in sealed cover . If
on conclusion of the disciplinary proceedings the Government servant is
exonerated of the charges against him, the recommendations in the sealed
cover may be considered by the competent authority , who may lift the
efficiency bar retrospectively from the date it originally became due. If the
proceedings end in imposition of one of the minor penalties ,the E.B cases
may be reviewed by the DPC with reference to the original recommendations
kept in the sealed cover and the circumstances leading to the disciplinary action
and the penalty imposed. The review of DPC in such cases shall , having
regard to the circumstances of the case like the date of the cause of action
for the disciplinary proceedings and the nature of penalty , specifically give
their recommendations whether the crossing of E.B can be allowed from the
original due date or from prospective date only . In cases where the
disciplinary proceedings end in imposition of a major penalty , the
recommendations of the DPC kept in the sealed cover shall not be acted
upon.
10.6.7 A Government servant , who is recommended for crossing of E.B by

the DPC but in whose case any of the circumstances mentioned in
Para 10.6.6 above arise after the recommendation of the DPC are
received but before he is actually due for crossing the E.B. will be
considered as if his case had been placed in a sealed cover by the
DPC.
10.6.8 In a case where a Government servant, who becomes due for

crossing of E.B is already undergoing a minor penalty, the DPC shall
consider his case taking into account the over-all record , including
the circumstances leading to the disciplinary proceedings and the
nature of penalty imposed and give their recommendations regarding
his suitability for crossing the bar. If, however , the Govt. servant is
undergoing the penalty of withholding of increment the crossing of
E.B shall be given effect to only after the expiry of the period of
penalty.
10.6.9 In respect of (i) Govt. servants on deputations from the State Govt.
and vice-versa and (ii) Govt. servants on deputation from Central
Govt. Department to another Central Govt. Department /foreign service,
the authority competent to sanction increment above the efficiency
bar will be the authority which has the power to make substantive
appointment to the post held by the deputationist Govt. servant or an

authority empowered under the CCS (CCA) Rules,1965 to withhold
increments.
10.6.10 When a Govt. servant officiating in a higher post becomes due for
crossing Efficiency Bar in the scale attached to the higher post even before
earning a single report regarding his performance in the higher post
consideration of his case for crossing the Efficiency Bar in the scale attached
to the higher post in which he is officiating should be deferred till at least
one report about his performance in that post becomes available and thereafter
taken up for consideration which should be on the basis of the entire record
of service .If he found fit as a result of such consideration , he may be allowed
to cross the Efficiency Bar retrospectively from the due date.
10.6.11 Increment(s) granted above the efficiency bar by mistake should

be withheld at once. Simultaneously , the officials case for crossing the
Efficiency Bar from the due date should be considered by the appropriate
committee taking into account the records of performance up-to-date. If he is
found fit to cross the efficiency bar from the due date , the withheld
increment(s) should be released to him with arrears , if any, pertaining to the
period from the date of release of these increment(s). If however , he is not
found fit to cross the Efficiency Bar from the due date , the amount paid to
him by way of increment(s) which were not due to him should be recovered
in easy installments.
10.7 Drawl of Annual Increments
10.7.1 The increment certificate which is prepared every month in each office
, should be put up along with the Increment Register (Form SY 299) for
approval of the authority competent to approve the increment certificate not
later than the end of the first week of the month. Increment will ordinarily be
allowed by the authority concerned as a matter of course unless it is withheld
from a Govt. servant by the Competent Authority if his conduct has not been
good or his work has not been satisfactory.
10.8 Incentive for acquiring higher or additional professional

qualifications
10.8.1 The Audit Officer / Accounts Officer / Assistant Audit Officer /

Assistant Accounts Officer /Section Officer and members of Clerical staff both
temporary and permanent will be entitled to the following incentives on
passing the examinations held by the Institute of Cst and Works
Accountants (India), the Institute of Cost & Management Accountants
(London), the Institute of Charted Accountants of India and the Institute of
Company Secretaries of India:-
(i) For passing the final Examination of I.C.W.A/ A.I.C.A - Six advance
increments.
(ii) For passing the Intermediate Examination of I.C.W.A/ A.I.C.A Two

advance increments.
(iii) For passing final Examination of Indian Company Secretaries- Three

advance increments.
(iv) For passing the Intermediate Examination of Indian company

Secretaries one advance increment.
10.8.2 The two advance increments to those qualify the Intermediate stage
of I.C.W.A/ A.I.C.A will get absorbed on the six advance increments
grantable on qualifying final of these examinations . Similarly one
advance increment to those who qualify the Intermediate stage of
Indian Company Secretaries Examination will get absorbed in the three
advance increments grantable on passing the final of said
examination.
10.8.3 The cumulative effect of the advance increments to be sanctioned

on passing any or all (Intermediate or Final) of the examinations
mentioned in Para 10.8.1 above will be subject to a maximum
numbers of six only.
10.8.4 The benefit of advance increments for having passed the I.C.W.A/
A.I.C.A examinations will also be allowed with effect from 7-9-1987 or
from the date of appointment which ever is later , even to those who
have acquired such qualification before appointment in I.A.A.D. The
benefit of one/three advance increments on passing Intermediate /
Final examination will be admissible with effect from 21-12-1990 to
those who have passed the Indian Company Secretaries Examination
as on 21-12-1990 irrespective of whether they passed it before or after
joining service under I.A.A.D.
10.8.5 Prior approval of the Comptroller and Auditor General of India would
be necessary in all cases of grants of advance increments , However,
in the case of non-gazetted establishment , actual fixation of pay and
adjustment thereof on account of the grant of advance increments
will be made by the Accountants General etc. provisionally under FR
27 as per orders issued by the CAG/Government of India on the
subject , Quarterly statement of such cases will be sent to the CAG
by the Accountants General etc. by 15th of January , April, July and
October each year for proceeding ex-post facto approval.
Note 1 : the benefit of advance increments is given from the date following the last
date of the prescribed examination.
Note 2: Professionally qualified personnel should be encouraged to work in the

Commercial Audit Wing as their services will be more useful in that Wing ,
However their services can also be utilized in the Civil/ Defence / Railway Audit
Branches for the audit of accounts of the Ordnance factories , Railway Production
Units, Departmentally managed commercial undertaking , other autonomous bodies

etc.
10.9 Posts with Special Pay
10.9.1 Apart from the special pay attached to particular posts under proper sanction,
the special pay admissible to Group B officers and the non- gazetted staff of the
Indian Audit and Accounts Department are given in annexure I to this Chapter. The
Auditors/ Senior Auditors/ Senior Accountants/ Accountants /Clerks who pass the
Section Officers Grade Examination but are awaiting promotion to the Section
Officers Service , will be entitled to a special pay of Rs. 40/-p.m. from the date
following the last day of Part-II of Section Officers Grade Examination in which they
are declared successful . This special pay will be taken into account for fixation of
pay on promotion as Section Officer but not for purpose of promotion as Senior
Auditor /Senior Accountant . From one year after passing the Section Officers
Grade Part-II Examination , the special pay will be Rs.70/- for those who are
awaiting promotion. However the staff who decline promotion will not be entitled to
this enhancement in the rate of special pay but will continue to draw Rs. 40/-
10.10 Alterations in Date of Birth
10.10.1 No alteration will be made in the date of birth of a Govt. servant recorded in
the service book except in the case of clerical error The date of birth shall be declared
by the Govt. Servant at the time of appointment and accepted by the competent
authority , on production , as far as possible , of confirmatory documentary evidence
such as High School or Higher Secondary or Secondary School Certificate or
extracts from Birth Register . The date of birth so declared by Govt. Servant and so
accepted by the appropriate authority shall not be subject to any alteration , except
with the sanction of the Comptroller and Auditor General of India . An alteration of
date of birth of a Govt. servant can be made with the sanction of the Comptroller and
Auditor General of India in accordance with note 6 below FR 56 (m).
10.11.1 Confidential Reports of Group B and Group C employees of Indian

Audit and Accounts Department shall be written up in the forms given
in CAG s MSO (Admn.) Vol III for each financial year or part thereof.
10.11.2 An annual Confidential Report on Accounts/ Audit officers, Asstt.

Audit/Accounts officers, Section officers, Supervisors shall be written in the
Form no.5
10.11.3 In the case of Section Officers attached to the field parties in the OAD wing,
who have not worked under any single officer for a period of three months or
more in a reporting year, the Branch officer at the Headquarters should
write up the reports after forming an opinion in the course of scrutiny of
their inspection reports and , if necessary , after calling for the reports from
the Inspecting Officers . An assessment of their work and conduct should
be done carefully and while reviewing these Confidential Reports, the
Senior Deputy Accountant General / Director of Audit (Inspection) would
take into account the reports from the different officers as well as his own
estimates.
10.11.4 An Annual Confidential Report on Accountants /Senior Accountants /

Auditors/Senior Auditors will be written up in the Form No.7.
10.11.5 An annual Confidential Report on Private Secretary, Senior Personal

Assistant /Personal Assistants and Stenographers will be written in the Form
No. 8.
10.11.6 Confidential Reports on the Clerks /Typists shall be written in the Form No.
9.
10.11.7 Confidential Reports on such of the Group D employees employed in

sensitive posts shall be written in the Form No. 11.
10.11.8 No separate forms for writing up of Confidential Reports on Manger (Typing

Pool), Welfare Assistant, Record Keeper, Staff Car Driver and Despatch
Rider have been prescribed . The Form No. 5 prescribed for Section Officer
may be adopted for writing the Confidential Reports on Manager (Typing
Pool) and Welfare Assistant Form No. 9 prescribed for Clerks may be used
for writing Confidential Reports on Record Keepers and the Form No.11 as
prescribed for Group D may be adopted for writing Confidential Reports on
Staff Car Drivers and Despatch Rider.
10.11.9 The reporting officer shall , in the beginning of the year assign targets to each
of the officers with respect to whom he is required to report upon. Eight to
ten items of physical /financial targets/ objectives/ goals in quantitative or other
terms of work should be fixed, in the case of an officer taking up a new post
in a course of reporting year , such targets /goals shall be set at the time of
assumption of the new charge. The target should be clearly known and
understood by both the reporting officer and the officer reported upon. While
fixing the targets , priority should be assigned item-wise, taking into
consideration the nature and the areas of work and any special features that
may be specific to the nature or the areas of the work of the officer to be
reported upon. The Reporting Officer should at the regular intervals review
the performance and the necessary corrective steps by way of advice etc. It
should be the endeavour of each appraiser to present the truest possible
picture of the appraisee in regard to his /her performance , conduct , behaviour
and potential . Assessment should be confined to the appraisees
performance during the period of the report only. The Instructions contained
at the end of each Confidential Report Form should be carefully gone through
before writing the Confidential Reports by the reporting /reviewing officers.
10.11.10 The Confidential Reports on the employees should be written

expeditiously . After filling in Part-I of the Confidential Report Form by the
Administration , the blank Confidential Report form shall be given by the 20th
March to the officer to be reported upon under intimation to the reporting
officer or through the reporting officer with clear indication that the officer
reported upon should submit self appraisal in Part II of the Confidential
Report within 15 days of receipt of the blank Confidential Report Form. The
officer reported upon should put his dated signature at the end of self
appraisal. Normally the self-appraisal of the officer reported upon should be
submitted by 15th April . A reporting officer should not wait till the expiry of
the time limit for the self-appraisal. After the expiry of the first week if self-
appraisal is not received by the stipulated time the reporting officer should
take it upon himself to remind the officer to be reported upon in writing ,
asking him to submit the self appraisal by the stipulated date. If no self-
appraisal is received by the stipulated date, the reporting officer can obtain
another blank Confidential Report Form and proceed to write the report on
the basis of his experience of the work and conduct of the officer reported
upon. .The reporting officer may point out the failure of the officer reported
upon to submit his self-appraisal within the stipulated time.
10.11.11 The time schedule for the various stages involved in the completion
of Confidential Reports given below should be adhered to.
Time schedule for the preparation of Confidential Reports

Action Date by which to be
completed
a. Distribution of Blank CR 20th March
Forms after completing
personal data
b. Submission of self-appraisal 15th April
to reporting officer by the
officer to be reported upon
c. Submission of CR by the 30th April
reporting officer to the
reviewing officer
d. CR to be completed by the 15th May
reviewing officer and sent to
appropriate authority/CR cell
e. Communication of adverse 25th May
remarks
f. Submission of status report 31st May
by the Group Officer to the
AG/PD
10.11.12 Accountants General/ Principal Directors of Audit should monitor

the work through Group Officer in charge of administration so that
the work connected with writing up of Confidential Reports on all
categories of employees is completed in all respects by the specified dates.
10.11.13 Extracts of reports containing adverse entries will be

communicated in writing to the persons concerned within one month
of completion of the report to the extent they are accepted by the
reviewing officer. Only one representation against the adverse
remarks should be allowed within one month of communication of the
adverse remarks. The representations shall be decided by the
authority next superior to the reviewing officer. An appeal against
rejection of the representation may be allowed within six months after
such rejection . Such appeal shall be decided by the authority higher
than the authority which rejected the first representation .
Note : It may be ensured that extracts of adverse remarks are not communicated to
the employees while on leave on account of sickness, until after they become fit
and rejoin duty.
10.11.14 The Confidential Reports on the Asstt. Audit Officer/Asstt. Accounts

Officer/Section Officer and Section Officers Grade Examination passed Auditors
should be received by the Accountant General/ Principal Director of Audit
annually.
10.11.15 Each Deputy Accountant General / Deputy Director of Audit should

review annually the Confidential Reports of all the Clerical staff working in
his group. He should also bring to the notice of the Accountant General/
Principal Director of Audit any specially good or bad reports.
10.11.16 A completion report on writing up of Confidential Reports on the

non gazetted employees should be sent to headquarters by 31st July every
year.
10.12 Conduct Discipline Etc.
10.12.1 The central civil services (conduct) rules,1964. Central Civil Services
(temporary service) Rules, 1965 and Central Civil Services
(Classification , control and Appeal) Rules,1965 are applicable to all
the Group B and C employees in Indians Audit and Accounts

department. Copies of the rules should be kept available for general
references in each office. Appointing Authority Disciplinary authority
and Appellate Authority under CCS (CCA) Rules 1965 are contained
in section E of MSO (ADMN). Vol II.
10.12.2 The instructions regarding the submission of petitions and memorials

are contained in paragraph 3.32.1.
10.12.3 The Accountant General/Principal Directors of Audit should take

personal interest in getting the disciplinary cases disposed of
quickly , They should monitor the disciplinary cases closely.
10.12.4 Progress in settlement of the disciplinary cases outstanding for three

years or more should be reported to headquarters office as on 30th
June and 31st December on 10th July and 10th January respectively
every year . The cases initiated up to 31st March preceding the year
of report as on 31st March and 30th September should be reported
to headquarters office by 30 the April and 31st October respectively
every year separately for non-gazetted and gazetted Group B
employees for submission of a consolidated report to the Comptroller
and Auditor General of India.
10.12.5 Accountants General/ Principal Directors of Audit should ensure

timely despatch of the return to headquarters office.
10.13 Gradation List
10.13.1 Accountants General and other Heads of the Departments are

required to submit by the 15th June each year gradation lists of their
offices showing as on 1st March the sanctioned strength in different
cadres , the scales of pay and seniority of the different classes of
employees on the Establishments of different cadres in the

prescribed format. The format is given in Annexure II to this chapter.
10.14 Service Associations in the Indian Audit and Accounts

Department
10.14.1 Reasonable representations duly supported by the resolutions

adopted by the recognized Association of field offices in IA&AD or
their working committees on matters of General common interest to
their members sent through proper channel i.e. Heads of
Offices/Departments where the association is functioning are
considered.
10.14.2 Telegraphic representations on urgent and important matters be

sent by he Associations but only after getting their contents
approved by the head of the office concerned.
10.14.3 Resolutions /representations meant for authorities higher than the

head of the office concerned shall be withheld by the Head of
office. If the resolutions/representations:
(i) Contain disrespectful and improper language, or .
(ii) Relate to matters of local interest on which the Head of the office
can himself take a decision, or.
(iii) Merely repeat old demands or grievance rejected earlier or not

accepted in the past or on which definite policy decisions exists , or
which do not contain any fresh point on any demand already
considered and rejected and which do not warrant reconsideration
in the opinion of the head of the office.
10.14.4 The All India Association of IA&AD (recognized) shall always submit
the representations /resolutions etc. to the higher authorities of the
Government of India through the Comptroller and Auditor General of

India in connection with the matters of general common interest of
their members.
10.15 Grants from the compassionate fund
10.15.1 Application for the grant from Compassionate Fund for the relief of
families of Govt. servants left in indigent circumstances on account of
premature death of the person upon whom they depended, should be
submitted in duplicate by the Accountants General etc. as expeditiously as
possible, after the death of the Govt. servant. While forwarding the
applications, the extent to which the case conforms to the rule regulating the
grants made from the fund must be reported . Any special features of the
case should be brought out and the recommendations then stated ,
Applications not submitted within one year of the death of the govt. servant
shall not be considered unless the reason for the delay are sufficiently
explained . Information relating to immovable property should be checked with
reference to the property returns furnished by the concerned individuals.
Concessions like appointment of dependants of the deceased govt. servants
on compassionate grounds and permission for retention of govt.
accommodation should not be considered as a bar for the grant of help from
the Compassionate Fund. The totality of the circumstances in which the
families of the deceased govt. servants are placed ,should be taken into
account in considering the need, for the quantum of assistance from the
Fund.
10.16 Private work
10.16.1 Accountants General and other Head of the deptt should act in
accordance with the following principles in exercising the powers to sanction
undertaking of work by Group B and C staff for which a fee is offered and
the acceptance of fees.
(1) The remuneration granted for such work should not be excessive
in relation to the pay of the official.
(2) The previous sanction of the Comptroller and Auditor General

should be obtained before any such Govt. servant is allowed to
undertake for remuneration the work of maintaining or supervising
the accounts of an institution.
Note: The financial extent up to which the Accountants General and

other Heads of the Deptt, may permit Group B and C staff to
undertake private work has been specified in item I of section C of
Comptroller and Auditor Generals Manual of Standing Orders
(Administrative) Vol. II.
ANNEXURE I
(Referred to in paragraph 10.9.1)
List of Group B posts and Non-Gazetted Posts the Holders of which are
Entitled to Special Day
S.No. Category of post Nature of special Amount of

pay special pay
(per Month)
(1) (2) (3) (4)
(A) Comptroller and Auditor Generals Office
Group B Gazetted
1. Administrative Officer Headquarters Rs.300

Special Pay
2. Asstt. Administrative Officer -do- Rs.250
Group C
3. Section Officer and -do- Rs.250

Welfare Asstt.
4. Senior Auditor -do- Rs.150
5. Cashier -do- Rs.150
6. Asstt. Cashier -do- Rs.150
7. Telephone Supervisor (i) Hqrs. Spl. Pay Rs.150

(ii) For Supervisory Rs.60
work of telephones
(B) Principal Director of Audit, Defence Services
Group B Gazetted
1. Audit Officer Rs.100
2. Asstt. Audit Officer Rs.80
Special pay for Rs.200

working in Hqrs.
Group C
3. Section Officer Rs.80
4. Senior Auditor H.qrs. Special pay Rs.100
(C) P&T Audit Offices
Group B Gazetted
1. Asstt. Audit Officer Hqrs. Spl. Pay for Rs.200

working in Hqrs
O/o Pr.DA, P&T
Group C
2. Section Officer -do- Rs.200
3. Senior Auditor -do- Rs.100
4. Auditor -do- Rs.100
(D) In Accounts & Entitlement Offices
Group C
1. Pension Payer Rs.50
(E) Other Categories of Posts
Group C
1. Asstt. Caretaker Rs.50
2. (a) Comptist (including Rs.40

for special work)
(b) Machinist
(c) Telephone Operator
(d) Telex Operator
Group D Posts
1. Franking Machine Operator Rs.30
2. Group C employee Attending work of Rs.20

Gestetner Operator
on regular basis
3. Group D Staff For assisting cashier Rs.10

in depositing or
bringing cash from
banks etc.
Special Pay in respect of Cashiers
(A) Comptroller and Auditor Generals Office
1. Cashier For handling cash Rs.75
2. Asstt. Cashier For performing duties Rs.40

of Asstt. Cashier
(B) In Field Offices
1. Senior Auditor/Auditor For performing duties Rs.75

of Cashier
2. Accountant/Senior (a) For performing Rs.75

Accountant duties of Cashier
(b) For performing Rs.40

duties of Asstt.
Cashier
3. Clerk For performing duties Rs.40

of Asstt. Cashier
Note: The rates of special pay in respect of Cashier are subject to

change depending upon amount of a average monthly cash disbursed
vide Govt. of India Ministry of Personnel, Public Grievances and
Pension (Department of Personnel & Training ) O.M. No.6/31/86 Estt. (Pay
II) dated 29.9.1986
4. Pre-audit Cashier Not handling cash Rs.50

(in A/cs & Entitlement
Offices)
ANNEXURE II
(Referred in paragraph 10.13.1)
1. Serial No.
2. Full name and educational qualification (in case of holder of degree

and higher qualifications only)
3. Whether belongs to SC or ST?
if not say neither
4. Date of Birth
Date of Commencement of Continuous Government Service.
5. Date of continuous appointment /promotion to the cadre (in case of

promoted incumbents the fact may be indicated by linking up an
asterisk mark in the date in this column with the word Promotion at
the top of column).
6. Date of successful completion of probation (This column is to be filled

up where probation is prescribed . If the period of probation is
extended the work Extended should be written).
7. Post in which confirmed and date of confirmation.
8. Pay and date of last increment.
9. Remarks (this column will be utilized to include miscellaneous

information inspect of the person).
Note : In the list of AOs and AAOs and SOs there will be an additional column to
note the year of passing the SOGE /Revenue Audit Exam for SOs/AAOs.
CHAPTER XI
BUDGET AND CONTROL OVER EXPENDITURE
11 Preparation of Budget Estimates

11.1 The general rules and orders contained in the compilation of the General
Financial Rules should normally observed by the Indian Audit and Accounts
Department except to the extent indicated in the General Financial Rules
themselves or in this Manual , or in the special rules or orders issued by the
Comptroller and Auditor General from time to time for the Indian Audit and
Accounts Department.
11.2 Budget estimates in the prescribed forms are prepared by all Heads of
Offices in respect of salaries and travel expenses of Group A, Group B
officers and non-gazetted establishment (on the basis of approved staff),
office expenses (contingencies) , grants -in aid etc. for their own offices and
the offices subordinate to them and submitted to the Comptroller and Auditor
General for scrutiny.
11.2.1 The Budget Estimates of the Posts & Telecommunications Audit offices
and the Railway Audit offices, separately in respect of group A officers &
Group B officers (including non- gazetted Establishment attached to those
offices) are prepared by the Principal Director of Audit , Posts &
Telecommunications and the concerned Principal Director of Railway Audit
respectively and are submitted by them to the Comptroller and Auditor
General of India . After Scrutiny the budget estimates of the Posts &
Telecommunications Audit offices are intimated by the office of the Comptroller
and Auditor General to the Ministry of Communications (Deptt. of Posts) while
those of Railway Audit offices to the Ministry of Railways (Railways Board)
and also incorporated in the budget of the Indian Audit and Accounts
Department.
11.2.2 The budget estimates of the office of the Principal Director of Audit ,
India Audit offices , London including those of the offices attached to that
office are compiled by the Principal Director of Audit , India Audit office,
London on the basis of the approved staff and submitted to the Comptroller
and Auditor General of India . The estimates in respect of Group A , Group B
and non-Gazetted Estt . of the office of the Director of Audit, Indian Accounts
in Washington are prepared by Director of Audit , Indian Accounts in
Washington and submitted to the Comptroller and Auditor General of India.
11.2.3 The estimates in respect of Disbursement and Recoveries of various

types of loans to Government servants etc. under the major Head 7610 in
respect of both gazetted and non-gazetted staff and loans and advances to
departmental canteens of the Audit and Accounts offices under the Major
Head 7615 will be prepared by the respective offices.
11.2.4 The budget estimates of the office of the Comptroller and Auditor
General are prepared by his office. The budget estimates after scrutiny are
consolidated for the Indian Audit and Accounts Department as a whole and
sent to the Ministry of Finance duly approved by the Deputy Comptroller and
Auditor General . After the budget is passed by Parliament , Comptroller and
Auditor Generals office will communicate to all the offices the monetary
provision made under the head Salaries and Travel expenses in respect of
officers working in those offices.
11.3 In framing the budget estimates , the Accountants General should

exercise the utmost foresight . All items of expenditure that can be foreseen
should be provided for and care should be taken to see that the provision is
included under the proper sub-heads. While provision should be made for all
items that can be foreseen, it is essential that the amount of the provision
should be restricted to the absolute minimum necessary . When providing for
new expenditure , administrative difficulties and possible delays should
always be borne in mind and not more should be provided than is likely to
be spent during the course of the year . Provision should not be made for
inchoate schemes which require to be worked out and submitted to higher
authorities for sanction. If any expenditure requires the sanction of the
President , it should not be included in the estimates the sanctions of the
President , it should not be included in the estimates unless the required
sanction has already been obtained.
11.3.1 In framing the revised estimates ,the Accountants General should not
merely repeat the budget figures. They should be framed carefully on
the basis of the recent actuals and a forecast of events during the
remainder of the year.
11.3.2 The Revised Estimates for the current financial year and budget
estimates for the ensuing financial year should be prepared in the
prescribed form and submitted to Headquarter office by the 30th
September each year. The following general instructions should be
kept in view while framing the estimates:
(i) Revised Estimates for the whole establishment (permanent and

temporary) as on 1st September should be prepared on the basis of
the actual expenditure on the sanctioned strength of regular and
casual posts up to the end of the month of August. The feasibility of
filling up the vacant posts in different cadres should be critically
examined while proposing monetary provision for such posts ,and
provision for only those posts which can be filled during the remaining
part of the year should be proposed. Provision should not be made
for posts which has been decided to leave unfilled. If however ,it is
desired to revive any of these posts , previous consent of the
Headquarters office should be obtained before including any
provision on this account .
(ii) Budget Estimates for the ensuing year should be prepared

similarly on the basis of regular sanctioned strength as on 1st
September and should exhibit separately the provision for all vacant
posts as can be expected to be filled in that financial year.
(iii) Provision for additional posts , including provision under the sub
head Travel Expenses for the same, need not be made in the
estimates . This will be included by the Headquarters office.
(iv) The monetary estimates should be prepared with reference to the

actuals for the first five months , which will however , include
expenditure on pay and allowances for six months.
(v) Full provision for Group B posts sanctioned in lieu of IA&AS

posts (junior time scale) should be made in the revised and budget
estimates.
(vi) No monetary provision is to be made for non-duty posts like

deputation reserve /shadow/supernumerary posts/posts held in
abeyance etc.
(vii) An explanatory note should be attached to the estimates

describing fully the causes for variation between the current years
Budget and Revised Estimates , as also between the Revised
Estimates of the current year and the proposed estimates of the
ensuing year under each sub-head and detailed heads.
(viii) For the provision under Overtime Allowances detailed justification

supported by item wise details should be furnished. For the
provision under Honoraria ,detailed calculations of the amount
proposed for various items of work covered by rates prescribed
by Headquarters office from time to time should be furnished.
(ix) The detailes of provision for pay and allowances should be

abstracted from the register prescribed vide Annexure I to this
chapter However , before abstracting the details the entries in the
register should be independently re-checked by the Internal Audit

wing and a certificate to this effect furnished by the Accountant
General.
(x) The estimated requirement of funds for the following items of

contingencies for inclusion in the budget estimates for the ensuing
year, duly supported by detailed justification may be sent so as to
reach the Headquarters office by the 10th August:-
1 Purchase of Accounting machines and Comptometers.
(a) Involving foreign exchange.
(b) Others
2 Purchase of staff cars/ station wagons, etc.
3 Purchase of water coolers.
4 Purchase of printing machines (excluding typewriters).
5 Grants-in-aid contribution ,etc.
(xi) The Government of India have decided that provision of funds for works
of special requirements ,such ,as , air conditioning , special electrical fitting,
strong rooms, horticulture works etc. would have to be made in the budget
estimates of the respective departments and not in the estimates of Ministry
of Works, Housing and Supply. The estimated requirement of funds for such
items of work for inclusion in the budget estimates of the ensuing year, duly
supported by detailed justification may be sent so as to reach Head quarters
office by the 10th August.
(xii) Recoveries to be made from other Ministries /Departments of Central

Government are only taken in reduction of expenditure and estimates for
such recoveries should be included separately in the estimates for
expenditure in such cases . Recoveries from State Governments and non-

governments entities are taken as revenue receipts and estimates for such
recoveries should be included in the estimates of revenue receipts under
the appropriate heads of revenue.
(xiii) All figures should be given to the nearest hundreds of rupees under
each detailed and sub- head .
Sanction and Revision of Establishment
11.4 Any proposal for revision of the establishment or for temporary or

permanent addition thereto which is not within the powers of the
Accountants General/ Principal Directors of Audit to sanction , should
be submitted to the Comptroller and Auditor General, must be
supported by statistics of work, the unit adopted in each case being
clearly specified.
11.4.1 A Register of Statistics of work done on a monthly basis should be

maintained by all sections in a suitable form to be prescribed by the
Accountant General / Principal Director of Audit keeping in view the purpose
of collecting from the Register of Statistics , the quantum of average monthly
work done under different processes of audit and accounting for which
standard rates or norms have been prescribed for the determination of staff
requirements of various sections and preparation of staff proposals. This
register should be posted monthly after completion of the work and should be
checked every month by the Section Officer and reviewed by the Branch Officer
of the concerned section to ensure that the entries have been made properly and
completely.
11.4.2 The work statistics compiled by the section for assessment of staff
requirements should be thoroughly and carefully checked either by the
Section Officer of the Internal Audit section or by a Section Officer of some
other section who has nothing to do with the particular staff proposals and
reviewed by the Branch Officer in charge of the section concerned to

satisfy himself that the statistics submitted to him are correct . A record of
the checks exercised by either of these section officers nominated for the
purpose and the conclusions thereof should be maintained
11.4.3 At the time of scrutiny of the budget proposals for each group, the Internal
Audit Branch should test check the figures furnished therein for their
accuracy and completeness. It should mention a record of test checks
conducted and the results of such test check should be put up to the
Accountant General/ Principal Director of Audit along with the results of its
independent recheck of the details in support of Budget proposals
mentioned in item 12 of Annexure to para 3.17.4 of Manual of Standing
Orders (Audit).
11.4.4 Staff requirements in respect of Departmental Audit, Departmental

Compilation, Forest Audit, Gazetted Audit, Pension, Accounts current and
Deposit sections should be prepared on the monthly average of the work
done in May, July, January, February and March (excluding accounts of
March Final and Supplementary) of the preceding financial year. If due to
any reasons, the accounts for March are not received in time, the statistics
for the latest month of the previous year which has been received by the
time the staff proposals are to be sent to the Head Quarters Office may be
taken into account for the purpose. If the system of disbursement of salary
on the last working day of a month except in March, is obtaining in any
State, the average of the work done in May, July, January and February
should be taken. In other cases such as Works Audit Group, the staff
requirements are determined on the basis of average of 12 months work
statistics of previous financial year while in the case of Provident Fund
group it should be on the basis of the number of accounts as on 31st
March.
11.4.5 The statistics sent to Headquarters office should bear the signature of
both the persons who prepared them and checked them.
11.5 The staff proposals for inclusion in the revised estimates for the current
year and the budget estimates for the ensuing year in respect of Group B
officers and non-gazetted establishment should be submitted by all the
Accountant General etc. to the Comptroller and Auditor General of India
by such date(s) as may be prescribed each year, which will ordinarily not
be later than 30th June. Detailed instructions issued from time to time for
the preparation and submission of these proposals should be meticulously
followed, the general instructions contained in the following sub
paragraphs should be kept in view while formulating the staff proposals:
(a) The proposals should be concise and self-contained and

accompanied by all the relevant details in the prescribed statements as to
obviate need for further correspondence. No monetary provision will be
accepted for posts on a provisional basis subject to detailed
justification/supporting data/information being furnished subsequently. It
will, therefore, be necessary to ensure that all proposals are complete in
all respects and adequately justified.
(b) The omissions/deficiencies pointed out in the earlier years by the

Headquarters Office through the Cut Statements on the staff proposals,
or otherwise, should be duly taken into account while formulating the
proposals, so as to ensure that they are remedied.
(c) The statistical data forming the basis of the staff proposals should
be furnished in the prescribed proforma.
(d) In cases where the work statistics which form the basis for the staff
proposals vary from those pertaining to the staff proposals for the
immediately preceding two years, by five percent or more, such variations
should be analysed and explained suitably. Similar explanations should
also be furnished in respect of any deviations from the prescribed

quantum of audit.
(e) No additional posts on ad-hoc basis should be proposed and

included in the staff proposals for groups for which work standards/norms
have been prescribed. Ordinarily, such proposals will not be entertained.
However, where such posts are considered necessary separate proposals
in this regard should be submitted along with detailed justification and
supporting statistical data during the months of April-May next year. In
order to facilitate the expeditious disposal of such ad-hoc demands
separate proposals for each group/Sections may be sent direct to the
concerned technical sections in the Headquarters Office which will
arrange for their scrutiny and communicate appropriate orders, thereon.
(f) Proposals for the continuance of existing posts sanctioned on ad-

hoc basis should be segregated from the proposals based on the works
standards/norms and submitted separately along with details of the
references in which these posts were initially sanctioned/continued. Such
proposals should be made after a review of the actual necessity for their
continuance and should be accompanied by adequate and detailed
justification along with relevant supporting statistical data, wherever
possible.
(g) Only the proposals finally approved by the Accountants General

should be sent to Headquarters Office. Copies of the internal notes,
discussions etc. leading to the proposals should not be sent.
(h) Statements in Annexure-II and III should also be completed and

sent along with the staff proposals.
(i) While making proposals for provision of the additional posts in the
revised estimates/budget estimates the feasibility of filling up the proposed
additional posts in different cadres should be considered critically in the
light of all relevant consideration including the likely availability of qualified

staff and only such posts as can actually be filled up should be proposed.
A brief note should be furnished along with the staff proposals indicating
the availability of qualified persons in different cadres and how the
additional posts proposed for inclusion in the budget estimates are
expected to be filled up during the year.
Change in Grants and Appropriations During the year
11.6 The demands in respect of votable expenditure as detailed in the budget

estimates become a Grant when voted by Parliament and authorised by an
Appropriation Act. The estimates relating to the expenditure, which is not
submitted to the vote of Parliament become Appropriation when authorised by
an Appropriation Act.
11.7 All applications for re-appropriations within the budget grants and
appropriations should be submitted to the Headquarters Office through the
Review of Expenditure for the month of January each year. These applications
should be based on the latest actuals and the probable expenditure for the
remaining months as far as it can be foreseen and not on revised estimates. The
applications for supplementary grants should not, however, be held up till that
time but submitted to the Headquarters Office as soon as it is clear that a
supplementary grant will be necessary.
11.8 Once Parliament has authorised the Grants/Appropriations, the amount

of these grants/appropriations can not be increased without a further
authorisation by that body. This authorisation will be necessary in the following
cases and is made by Parliament in the form of supplementary
grants/appropriations.
(i) When the amount of a grant/appropriation authorised in the Schedule

to an Appropriation Act for a particular service is found to be
insufficient for the purposes of the current year; or
(ii) When a need arises during the year for supplementary additional
expenditure upon some new service not contemplated in the
budget for the year.
11.9 Whenever supplementary or additional grants are deemed necessary,

applications for them are to be submitted to the Ministry of Finance by the middle
of December, at the latest. Before such an application is made, it should be seen
whether there are likely to be any normal savings and whether any special
economies can be effected under any other sub heads of the grant. Normally, an
application for a supplementary grant will not be entertained by the Ministry of
Finance unless the anticipated excess is due to a cause beyond the control of
the authority and funds cannot be found by any legitimate postponement of
expenditure for which provision already exists. These will normally be accepted if
they related to the matters of real imperative necessity or to the earning or
safeguarding of revenues. All applications for supplementary grants should be
accompanied by a full explanation of the reasons for the excess and for inability
to provide funds in the original budget to meet it.
11.10 All savings in the Audit Grant are to be surrendered by the Comptroller
and Auditor General to the Ministry of Finance, when they are foreseen, without
waiting till the end of the year, unless they are required to meet the excesses of
the kind referred to in paragraph 11.9 which are foreseen at the time. Savings
should not be held in reserve for possible excesses, though a reasonable margin
may be allowed for inaccuracy in forecast.
11.11 Proposals for extra allotments or surrenders of funds by Principal

Director of Audit, Posts & Telecommunications and the Principal Director of
Audit, Railways are submitted to the Comptroller and Auditor General of India,
who after scrutiny transmits them to the Ministry of Communications (Deptt. of
Posts) and the Ministry of Railways (Railway Board) respectively.
Control Over Expenditure
11.12 The Comptroller and Auditor General controls the expenditure under the
Major head 2016 Audit incurred in the several Audit and Accounts offices
subordinate to him and the Accountants General/Principal Directors of Audit are
responsible that expenditure is kept within the limit of appropriations. The
Accountants General should pay close personal attention to the control of
expenditure in their office. A reference should be made to the Comptroller and
Auditor General whenever any excess is likely to occur, under any head of
appropriation.
11.13 In order that the Comptroller & Auditor General may be in a position to
watch the progress of expenditure in the several Audit and Accounts Offices and
to ascertain where a saving is likely to occur, the Accountants General / Principal
Directors of Audit should submit to him reports through statements in Annexure
IV, V and VI of expenditure under each primary unit of appropriation against
their office budget. The report should be sent in the Form given in Annexure IV, V
and VI every month so as to reach the Comptroller and Auditor Generals office
by 10th of the month succeeding that to which it relates . Accountants General /
Principal Directors of Audit shall reconcile the figures of expenditure with the
concerned Pay and Accounts Officer at the end of each month and furnish a
certificate to that effect in the monthly review of expenditure statement to the
Hqrs. Office. In order to render possible a proper distribution of the figures of
periodical adjustments against the monthly expenditures under each primary unit,
the details of all book adjustments should be given in a footnote to the Forms. In
respect of the Group A Officers of Indian Audit and Accounts Department under
IRLA system of payment the Principal Director of Audit Central Revenues should
send every month statements in the Form appended as Annexure VII to the
Comptroller and Auditor General separately for Civil (Charged), Civil (Voted),
Post and Telecommunications (Voted), Railways (Voted) and Commercial
(Voted).
11.14 With the return for the fifth month of each financial year, each Accountant
General / Principal Director of Audit should submit a full review of the progress of
his expenditure up-to-date and of its probable course during the remainder of the
financial year in the Form appended as Annexure IV, V, and VI. He should make
proposals for surrender of funds if he expects a saving and a demand for an
increased grant if he expects an excess.
11.14.1 A final return for the whole year should be sent after the close of
Supplementary Accounts by the month of June following. Detailed explanation of

the variations between the Final Grant / Appropriation and the actuals, should be
given therein.
11.15 The Principal Director of Audit, Central Revenues will send monthly
statement to the Comptroller and Auditor General showing the expenditure vis-a-
vis the budget provision under the various Heads of Accounts for over all control
of expenditure against Grant of the Indian Audit and Accounts Department. The
figures so communicated by the Principal Director of Audit will be compared in
the Headquarters Office with those consolidated from the monthly review of
expenditure statements received from the field offices. The Principal Director of
Audit, Central Revenues will also reconcile his figures quarterly with the figures
booked by the Pay & Accounts Officers with a view to rectifying any errors in
classification committed in his office. The field officers will reconcile their
expenditure figures every month with the Pay and Accounts Officers.
Scrutiny of Appropriation Accounts

11.16 The Principal Pay and Accounts Officer, IA&AD under the control of the
Principal Director of Audit, Central Revenues will prepare every year the
Appropriation Accounts relating to the Audit Grant and send two advance
copies thereof, along with headwise Appropriation Accounts and details of
recoveries adjusted in reduction of expenditure to the Comptroller and Auditor
General for comments. After comments of the Comptroller and Auditor General
have been complied with, two copies of the Appropriation Accounts (along with
headwise Appropriation Accounts etc.) are to be sent to the Office of the
Comptroller and Auditor General for countersignature of the Deputy Comptroller
and Auditor General in his capacity as Chief Accounting Authority for this Grant.
Year ..
Permanent/Temporary
ANNEXURE I
(Referred to in paragraph 11.3.2 (ix)
Details of Provision Proposed for Pay and Allowances of Gazetted Officers/Establishment
Cadre Rate of Rate for
No. of Posts Dearness other
Scale of pay Allowance Allowances
Sl. Name Actual Amount Date Rate Amount Total Provision Details of Total Remarks
No. Pay of of of of Provi- for the Provi- other
due Provision incre- Incre- incre- sion Dearness sion for other Allow-
on 1st for the ment ment ment for Allow- Allowance ances
April year at for the pay ances
the rate year Col.4
in &
Column Col.7
3
C.C.A. H.R.A.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Name of the Office

Year
ANNEXURE II
(Referred to in Paragraph 11.5 (h))
Existing Staff Position of the Current Year and Budget Proposals Regarding Staff for the Ensuing Year
other than Casual and Seasonal Temporary Staff
Table 1
No. Cate- Current year and Supplementary Budget Proposal for the ensuing Comptroller and Auditor Remarks
gory year by the Accountant Generals orders
of General
Post Permanent Tem- Supplementary Total Grand Permanent Tem- Grand Permanent Tem- Grand
porary Budget Total por- Total por- Total
Pt.II ary ary
Pt. Pt. Total Tem- Per- Tem- Per- Tem- Pt. Pt. To- Pt. Pt. Pt. To- Pt.
I II por- man- por- man- por- I II tal II I II tal II
ary ent ary ent ary
NOTES: (1) Separate statements should be prepared for the main office and the Local Audit Department.
(2) The details of each category of posts should be shown separately.
Name of Office..
Year..
ANNEXURE III
(Referred to in Paragraph 11.5 (h))
Details of the Staff Position for the Current Year and the Budget Proposals
for ensuing Year in Respect of Casual and Seasonal Temporary Staff
No. Category of staff No. of posts sanctioned Months Remarks
or required for
1 2 3 4 5 6 7 8 9 10 11
1. SOs/Supervisors Posts Current
years Budget
Supplementary Budget
Total
Proposed for the ensuing year
Comptroller & Auditor Generals
Orders
2. Sr.Ars./Ars./Sr.Acctts./Accountants
Posts Current years Budget
Total
Orders
3. Clerks Posts Current years
Budget
Total
Orders
4. Stenographers Posts Current
years Budget
Total
Orders
5. Group D Current years Budget
Total
Orders
NOTE:- Figures in the various Columns would represent the number of posts
sanctioned or required for the number of months specified above that column
i.e. figures under column I would represent the number of posts sanctioned or
required for one month and so on.
ANNEXURE IV
(Referred to in Paragraph 11.13 and 11.14)
Review of Expenditure in respect of Group A Officers of the

O/o the and for the Month up to ..
Unit of Budget Expendi- Probable Total Variation Explaina-

Appropria- Estimates ture to for the Requirement Excess (+)/ tion for
tion for the end Remaining for Savings (-) the
of Month of Variation
1 2 3 4 5 6 7
1. Salaries
(i) Pay
(ii) Dearness
Allowance
(iii) Other
Allowances
(a) CCA, HRA etc.
(b) Honoraria
(c) CEA/TF
(d) Medical
(e) L.T.C.
Total Other
Allowance
Total Salaries
II. Travel Expenses
Total
Certified that the figures of expenditure have been reconciled up to

_________________________
with the figures booked by PAO and found correct.
Audit/Accounts Officer (Admn.)

ANNEXURE V
Review of Expenditure in respect of Group B and Non-Gazetted

Estt. of the Office of the
________________________________________________ for the
Month up to ____________________________
1 2 3 4 5 6 7
A (1) Salaries
A (2) Wages
A (3) Over Time

Allowance
A (4) Travel
Expenses
A (5) Office
Expenses
A (6) Rent,
Rates &
Taxes
A (7) Publications
A (8) Grants-in-
Aid
A (9) Minor Works
A (10) Other Charges
Total
Certified that the figures of expenditure have been reconciled up to

_________________________
with the figures booked by PAO and found correct.

ANNEXURE VI
Statement showing the full Details of Expenditure and Total

Requirement etc. under the head Salaries and Office Expenses
1 2 3 4 5 6 7
A (1) Salaries
(i) Pay of Officers
(ii) Pay of Estt.
(iii) DA
(iv) FA
(v) IR
(vi) Bonus
(vii) Other Allowances
(a) CCA, HRA etc.
(b) Honoraria
(c) CEA/TF
(d) Medical Treatment
Charges
(e) L.T.C.
Total other Allowances
Total A (1) Salaries
A (5) Office Expenses

i. Local purchase of
Stationery
ii. Other Office Expenses

1. Liveries of Gr. D
2. Telephone & Trunk-
call Charges
3. Purchase and Re-
pairs of Furniture
4. Service Postage &
Telegram Charges
5. Purchase of Books
& Periodicals
6. Purchase of books &
Periodicals in Hindi
7. O.E. & Misc.
8. Purchase & Main-
tenance of Staff Car
9. Purchase & Repairs
of Water Coolers
of Typewriters
ANNEXURE VI (Contd)

1 2 3 4 5 6 7
of Accounting
Machines
12. Charges paid to State
Govt. for Police
Guard
13. Hot & Cold Weather
Charges
14. Electricity & Water
Charges
15. Other Items
Total other Office
Expenses
Total Office
Expenses

ANNEXURE VII
(Referred to in paragraph 11.13)
Statement of expenditure relating to Group A Officers of Indians Audit and

Accounts Department under IRLA system of payment for the month of
__________
Unit of Appropriation Amt. Spent Exp. Booked Amt. Spent

Progressive in Progressive
total up to up to
1. Salaries
(i) Pay of Officers
(ii) Dearness Allowance
(iii) Other Allowances
(a) HRA, CCA and other
allowances
(b) Honoraria
(c) Medical Treatment
Charges
(d) L.T.C.
(e) Any other item (to be
specified)
Total other Allowances
Total Salaries
II. Travel Expenses
Grand Total
CHAPTER XII
DESTRUCTION OF RECORDS
12 Destruction of Records
12.1 The audit of accounts of the Union and of the States being an item of the
Union List of the Seventh Schedule of the Constitution, the accounts and audit
records fall under section 3(2) (c) (ii) of the Destruction of Records Act, 1917.
The period of preservation of records maintained in the Indian Audit and
Accounts Department is therefore, prescribed by the Comptroller and Auditor
General or by Accountants General / Principal Directors of Audit and officers
subordinate to them.
12.2 Records in Audit and Account Offices, the life of which has been
prescribed by the Comptroller and Auditor General are, due for destruction on the
expiry of the period noted against each in the Annexure to this Chapter. The
Accountants General / Principal Directors of Audit are competent to prescribe the
period of preservation of other records of local nature, the life of which has not
been fixed by the Comptroller and Auditor General.
12.3 The period of preservation of old records should be reviewed periodically

keeping in the view the change in rules/orders and procedures introduced from
time to time, and suggestions in this behalf should be sent to the Comptroller and
Auditor General after consulting the Government concerned, wherever necessary
While sending recommendations for amendment of any entry in the Annexure to
this Chapter or when fixing the period of preservation of records of local nature, it
should be borne in mind that the Comptroller and Auditor General considers that
permanent preservation of records in the Audit and Accounts Offices, should be
very rare.
Note: The Heads of offices in the Indian Audit and Accounts Department have
been delegated the same powers for the destruction of the official records as are
exercised by the Heads of Department under Notes 3 and 4 of Appendix 13 of

the Compilation of the General Financial Rules (Revised and Enlarged), 1963.
12.4 The Accountants General/Principal Directors of Audit should pay special

attention to weeding out and destruction of old records. They should arrange a
quarterly review of the records through a senior gazetted officer, who should
submit this report to them along with the list of records to be destroyed.
12.5 While conducting this review it should be ensured that the vouchers and
other documents which are known to be required by the Government or a Court
of Law, or in connection with the settlement of outstanding audit objections, or
when the accounts for the period to which they relate, have not been completely
checked and accepted in audit, are not destroyed.
12.6 The accounts records of earstwhile princely States relating to the pre-
merger period may be got examined by the nominated representative of the
State Governments and of the State Universities before they are sorted out for
weeding, to ensure that no such records, as are likely to be of historical interest,
are destroyed.
12.7 All unwanted documents of Confidential and Secret nature including

pamphlets, drawings, blueprints, stencils, perforated monotype paper, matrics,
proofs, carbons, etc. should be destroyed by burning. All other wastepaper of
Confidential and Secret nature (of defence importance) should be collected,
securely stored and disposed of to the local military authorities in consultation
with Army Headquarters.
12.8 Suitable arrangements should be made for early disposal of old records
finally selected for destruction after the orders of a responsible gazetted officer
have been passed in accordance with executive orders in force from time to time.
12.9 The stock of waste paper should be disposed of in such a manner as

may be considered most expedient by the Accountants General/ Principal
Directors of Audit.
12.10 Orders for the period of preservation etc. of the records of the executive
offices rendering accounts to the Indian Audit and Accounts Department are
issued by the Government concerned. The Heads of Offices should arrange for
a regular scrutiny of these orders and take up with the Government cases where
the period prescribed will hamper the completion of process of central and local
audit. The orders issued by the Central and State Governments are incorporated
in their Financial Rules and these provisions generally require reference being
made to the Accountant General / Principal Director of Audit of the list of records
pertaining to the accounts audited by the Indian Audit and Accounts Department
which are proposed to be destroyed before destruction is ordered by the
Department.
ANNEXURE
Serial number and Periods of preservation expressed

description of records in complete Account years
I. Accounts Compilations
1. Consolidated Abstracts of Capital 10
and Revenue Major Heads
2. Consolidated Abstracts of Debt, 15
Deposit and Remittance Heads
3. Journal 5
4. Ledger 5
5. Departmental and Debt Head 10
Classified Abstracts
6. Detail Books 10
In the Office of the A.G. (A&E) Andhra
Pradesh and Tamil Nadu where compiled
accounts are received from treasuries the
period of preservation of Detail book of
Capital and Revenue Major heads of
Accounts (which are the Departmental
Classified Abstracts of Capital and
Revenue Heads) is 5 years.
7. Office copies of correcting sheets of 10
the Combined Finance and Revenue
Sheets
8. Works Audit Divisional Summaries 10
(Monthly) (in the case of those containing
transactions on construction of a project
10 years after closure of the Project).
II. Accounts Received
1. Treasury Cash Accounts, Lists of 10
Payments
1A. Departmental Schedules 5
(A.G. shall have the discretion to preserve
such records for a larger period where so
necessitated by special circumstances).
2. Schedules of Interest Warrants paid 6
and Schedules of Miscellaneous
payments
3. Schedules of pension contributions 5
recovered from officers in Foreign
Services, if received separately with
the Cash Accounts
4. Monthly accounts of the Reserve 10
Bank of India showing transaction in
Bank and Treasuries

5. Monthly accounts of Public Works 7
Disbursing Officers with supporting
Schedules (except Schedules of
Deposits vide item No. 6 of Section
I Accounts Received of Part-2)
Schedule dockets, lists of payments
and vouchers for payment other than
those for land taken up
6. Monthly statements of expenditure 5
on various Community Development
and NES Blocks
7. Accounts Current received from other 5
Governments and Departments
(except in the case of settlement
accounts in which case the period of
preservation is 10 years)
III. Miscellaneous Registers
1. Transfer Ledger and Abstract 5
2. Deposits Register 6
3. Register of Reserve Bank 5
Adjustment
(Parts I to IV)
4. Provident Fund broadsheet 6 years after the close of the year to
which it pertains. However, the
broadsheets, which have not been
proved, and balances in which have not
been agreed with those in the P.F. Ledger
could continue to the preserved even after
six years and weeded out only after the
proving and agreement has been affected
and discrepancies and difference if any,
fully settled
IV Miscellaneous
1. March Final Accounts 5
Part 2
I Accounts Received
1. Treasury Schedules on accounts of 5
Public Works receipts
2. File of weekly statements of Central 1
transactions at non-bank treasuries
received from the Treasury Officers
3. File of advices regarding Inter 5
Government adjustments received
from other accounting officers

4. Clearance memoranda received from 3
the Reserve Bank of India relating to
the Advices mentioned in serial No. 3
above and serial No. 9 of Section IV
Miscellaneous
5. Advance intimation from the Treasury 1
Officers etc. of Inter Government
transactions originating in the
accounts for March
6. Schedules of Deposit (including any 30
subsidiary account) for the month of
March in which any items have been
credited to Government as lapsed
deposits
II Miscellaneous Registers
1. Gazetted Entitlement Register 8 years after the expiry of currency
period of these Registers
2. Treasury- wise Pension payment 10
Register
3. Works Register Permanently, or such shorter period not
less than 15 years, as may be fixed by the
Accountant General in consultation with
the State Government
4. Project Register -do-
5. Register of Lapses Deposits and Bills Permanently
6. Resister of Government servants lent 10 years subject to the proviso that
or transferred to Foreign services necessary information regarding recovery
of contribution is recorded in the service
books or the History Cards
7. (i) Register of Pension Payment Permanently
Orders
(ii) Nominations received under the
Liberalised Pension Rules of the
Central Government
A. If the Gratuity/Family Pension are 30
made to minor After the payment of Death-cum-
Retirement Gratuity or the last installment
of the family pension has been made
B. To other than minors 30

(a) not in accordance with the order After the payment of Death-cum-
in which nominations have been Retirement Gratuity or the last installment
made of the family pension has been made
(b) in accordance with the order in After the payment of Death-cum-

which nominations have been made Retirement Gratuity or the last installment
of the family pension has been made

(c) Declaration of option received 5 years after death or retirement
under paragraph 9 of the Liberalised whichever is earlier.
Pension Rules of the Central
Government
8. Cash and Cheque Registers of the 5
pre-audit Department
9. (a) Office Cash Book 10
(b) Register of un-disbursed pay and 10
allowances
10. Book of Transfer entries 3
11. Transfer Entry Number Book 3
12. Register of Suspense Slips 5
13. Bill Register 5
14. Register of Invoices 5
15. Register and Broadsheet of Special 5
Recoveries
16. Register and Broadsheet of Special 10 provided the fact of recovery is noted
recoveries when used as item No.17 in the service cards/services books of
below officers lent on Foreign Service
17. Register of Recoveries made under 10 subject to the proviso that necessary
Rule 127 of the Fundamental Rules information regarding recovery of
or under Article 783 or 802 of the contribution is recorded in the service
Civil Service Regulations or on books or History cards
account of establishment on Foreign
Services of the third kind under the
old Foreign Services Rules
18. Register of Index to House Buildings 25
Advances.
19. Register of Permanent Advances 4
20. Register of Detailed estimates 2 years after the completion of the project
sanctioned against the project
estimate of Public Works
21. Register of Land Charges Permanently
22. (i) Provident Fund Ledgers and 35
Registers
Follows the period prescribed for General
(ii) Provident Fund Ledger Cards Provident Fund vouchers of Final
Payments
(iii) Master Cards 2
(iv) Provident Fund Declaration Follows the period prescribed for General
Forms Provident Fund vouchers of Final
Payments
23. Registers of Securities and Permanently
properties held
24. Register of Contingent Expenditure 5

25. General Inward Index Register for 15
letters received from State
Governments, Government of India
and Comptroller and Auditor General
of India
III Vouchers
1. Loans to Municipalities, etc To be preserved till the repayment of the
loans
2. Pay bills 3 years subject to concurrence by the
State Government, otherwise 6 years. 3
years in the case of Central Government.
Pay bills relating to the period prior to
introduction of self-contained pay bill
Register will, however, be preserved for
35 years in terms of Appendix-13 (Rule
284 of G.F.Rs).
3. Traveling allowance bills 3
4. Vouchers on which final payments of 30 years where payments are made
provident fund money are made to before
persons other than the subscriber 1-4-64. 25 years where payments are
(a) to minors made after 31-3-64
(b) to other than minors.
(i) not in accordance with the 30 years where payments are made
nomination of the subscriber before
1-4-64. 25 years where payments are
made after 31-3-64
(ii) In accordance with the nomination 6 years where payments are made before
of the subscriber 1-4-64. 3 years where payments are
made after 31-3-64
5. Provident fund vouchers of final -do-
payments other than those
mentioned in Serial No. 4 above
6. Vouchers pertaining to 6 years from the date of sanction of
nonrefundable withdrawals from the withdrawal in cases where withdrawal has
Provident Funds been made before 1.4.64. 3 years from
the date of sanction of withdrawal in
cases where withdrawals has been made
after 31.3.64
7. Vouchers for payments on account of Permanently
land taken up
8. Vouchers of Payment of Permanently
compensation to Jagirdars on
abolition of their Zamindaris and
Jagirs
9. Assignments and Compensation 5

10. Advances, Revenue, House Building, 6
Miscellaneous
11. Deposits Repayment vouchers (other 7
than Personal Deposits)
12. Pension Vouchers 3 subjects to concurrence of the State
Government otherwise 5 years
13. Account Current Vouchers According to their class
IV Miscellaneous
1. (a) One copy of every Permanently
printed publication issued

by self Permanently in respect of their own
States. Five years in respect of other
(b) Appropriation Accounts, Finance States.
Accounts and Audit Reports of State
Governments Permanently one copy
(c) Appropriation Accounts, Finance

Accounts and Audit Reports of State
Governments
2. Detailed Budget Estimates 5
3. Broadsheet of contributions towards 10, provided the fact of recovery is noted
pension and Leave Salary in the Service Cards, Service Books of
the Officers lent on Foreign Service.
4. Broadsheet of recoveries made 10, provided the fact of recovery is noted
under Rule 127 of the Fundamental in the Service Cards/Service Books of
Rules or under Article 783 or Article the Officers lent on Foreign Service.
802 of the Civil Services Regulations
or on account of Establishment of
Foreign Service of the third kind
under the old Foreign Service Rules
5. Pension Reports 15
6. Reports of Inspection of Treasuries 5 years after all the paras are settled.
and Public Works Offices
7. Correspondence:-
(a) Resolutions and circulars of 5 years, if they are fully codified or fully
Government and General letters of manualised otherwise 15 years.
the Comptroller and Auditor General
(b) References to the Comptroller 20 years or till they are superceded or

and Auditor General for decisions on cancelled by later orders, at an earlier
Audit account questions and the date at the discretion of the office if fully
decision thereon manualised or codified.
(c) Orders sanctioning permanent -do-

establishments
(d) Letters recommending or 5

sanctioning permanent advances

(e) Letter regarding the 5
provincialization of budget allotment
under certain heads
(f) Letters recommending or 5

sanctioning the opening of personal
Ledger Accounts
(g) Reports and orders on 5 years after final action has been taken
defalcation cases (h) Orders on the report.5 years after the
communicating sanctions to pensions pensioners death (Thereafter they are to
together with the first page of be sent to National Archives of India for
application for pension or the permanent retention).
descriptive rolls, as the case may be.
(i) References and orders regarding 5

the opening of new treasuries
(j) Orders and sanctions of a For State side: 10 years or less subject
permanent Character (e.g. orders to annual review.
permanently exempting Government For Central side: not applicable
servants from the operation of the
rule relating to halts during the tour)
(k) References and orders in 10 to 20 years

connection with plague, Famine and
Census
(l) Statement of loss or gain or 5

Revenue due to Famine
(m) Miscellaneous correspondence 3

regarding Inter-Government and
Reserve Bank adjustments
8. (a) Annual Review of Working of 5
Treasuries
(b) Interest vouchers and Lists 5
(c) Mortality Returns of Pensions 5
(d) Appropriation Accounts and 5

reports
(e) Budget Estimates 3

(f) Copies of Monthly Accounts and 10

subsidiary schedules sent to the Reserve
Bank of India
9. File of advice issued to the Reserve 3
Bank of India
10. Other records (including office copies At the discretion of Accountant
of accounts and returns sent) not General/Principal Director of Audit.
specifically mentioned
*Cases relating to the service pensions should be weeded out seven years after the
pensioners death. Cases relating to Territorial and Political and Extraordinary pension
should be weeded out three years after the pensioners death provided such pensions are
of a limited tenure or granted for the life of a particular person. Cases relating to
gratuities should be weeded out three years after the year of payment.

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Comptroller and Auditor Generals

Manual of Standing Orders

Issued by the Authority of the Comptroller and

Since the Publication of Comptroller and Auditor Generals Manual of

In Volume I, Chapter I gives the organisational set up of the department.

It was decided to publish all the Recruitment Rules made by department in

Since the Publication of Comptroller & Auditor Generals Manual of

The financial and administrative powers of the Comptroller & Auditor

This edition is essentially a reprint of the first edition of the Auditor

2. Gaps in the continuity of the numbers of paragraphs in the reprint are

3. The financial and administrative powers of the Comptroller and Auditor

CHAPTER II Office procedure

CHAPTER III Indian Audit & Accounts Services

CHAPTER IV Group B Officers

CHAPTER V Section Officers Service

CHAPTER VI Clerical Staff

CHAPTER VII Divisional Accountants

CHAPTER VIII Group D Staff

CHAPTER IX Departmental Examinations

CHAPTER X Service Matters in respect of

CHAPTER XI Budget and Control over Expenditure

CHAPTER XII Destruction of Records

ORGANISATION AND CONTROL OF THE INDIAN AUDIT AND ACCOUNTS

2. Chairman Audit Board and Ex- Coordination of audit of Central

3. Additional Deputy Comptroller and State Commercial Audit Reports.

4. Additional Deputy Comptroller and State Audit Reports.

5. Additional Deputy Comptroller and All Central Reports (excluding Railway

6. Additional Deputy Comptroller and Accounts, Entitlements and Complaints,

7. Additional Deputy Comptroller and Central Reports Defence, Audit of

Classes of Offices/Organisations Designation of the Heads of

(i) Civil Accounts and Entitlement Accountants General/Senior or Deputy

(ii) Civil Audit Offices Accountants General/Principal Directors

(iv) Defence Audit Offices Director General of Audit, Defence

(v) Railway Audit Offices Principal Directors of Audit, Zonal

(vi) Commercial Audit Organisation/ Chairman Audit Board and Ex-Officio

(vii) Overseas Audit Offices Principal Director/Director of Audit,

(ix) Regional Training Institutes Principal, Regional Training Institute,

Note: The term Accountant General/Principal, Directors of Audit whenever it is

1.6 The Deputy/Additional Deputy Comptroller and Auditors General are

Accounts Department should, however, be referred to the Comptroller and

1.9 The offices of the Accountant General (A&E)/Senior Deputy Accountants

Consequent upon the departmentalisation of accounts of the Union

India. It consists of a Chairman, who is ex-officio Deputy Comptroller and Auditor

1.11 There is a National Academy of Audit & Accounts at Shimla headed by a

1.13 Composition of Staff

1.13.1 The Gazetted Staff belonging to Group A consists of members of the

1.13.2 The non-gazetted staff consists of Section Officers (Section Officers

1.14 Distribution of work among the gazetted staff in a Civil Office.

1.14.1 The Accountant General/Principal Director of Audit is generally

1.14.2 The other officers are designated as either Assistant Accountants

Assistant Accountants General/Assistant Directors are posted by the Comptroller

1.15 Control over State of work

1.15.3 The Calendar of Returns is an important instrument of control for

1.16 Reports on State of work

may be prescribed by the Accountant General/Principal Director of Audit. It

NOTE 1: Items of work for the disposal of which no period is prescribed in

NOTE 2: The certificate mentioned in this paragraph should be in the

1.16.3 A report in the form of a descriptive memorandum reviewing very briefly,