For use in IA & AD only

OFFICE OF THE ACCOUNTANT GENERAL (AUDIT)

MEGHALAYA, SHILLONG

ADMINISTRATION MANUAL

SECOND EDITION

2016
 PREFACE

Since restructuring of the Indian Audit & Accounts Department (IA&AD) on

01-03-1984 and creation of this office, this is the Second Edition of Administration Manual.

The instructions contained in this Manual are supplementary to those embodied in the
Manual of Standing Order (Admn.), MICA & MIR issued by the Comptroller and Auditor
General of India and also other rules and orders issued by the Government of India. This
Manual is mainly intended for the guidance of the staff in Administration Section of the
office of the Accountant General (Audit), Meghalaya, Shillong.

The rules and orders incorporated in the Manual are based on the rules and orders
issued by the Government of India and by the Comptroller and Auditor General of India. The
procedure laid down is based mainly on instructions issued by Headquarters office and office
orders issued by this office from time to time. In all cases of doubt reference should be made
to the original rules and orders.

The responsibility of keeping this Manual up to date rests with Administration Section
of this office. Specific suggestions for qualitative improvement of this compilation are
welcome. And errors of omission and commission may also be brought to the notice of
Administration Section.

Shillong Rajesh Singh

May, 2016 Accountant General (Audit)
Meghalaya, Shillong
 ADMINISTRATION MANUAL

INDEX
CHAPTER Page No.
I. General Administration Section 1
II. Conduct, Discipline, Appeals and Memorials, etc 2 – 12
III. Recruitment & Appointment 13 – 42
IV. Service Book and Confidential Reports, Gradation List, etc 43 – 52
V.
General Administration Section

1. The office establishment of the office is under the charge of a Sr. Audit Officer/Audit
Officer designated as Establishment Officer under the control of the Deputy
Accountant General (Admn).

(i) It deals with all matters relating to Administration i.e.

 Appointment
 Recruitment
 Training
 Departmental Examinations
 Posting
 Transfer
 Promotion
 Confirmation
 Deputation
 Leave
 Pension
 Preparation of Budget Estimates
 Staff statistics
 Publication of Gradation List etc. of the office establishment

(ii) All claims relating to T.A., Medical claims, L.T.C., H.B.A., M.C.A.

(iii) All claims relating to salary, DCRG, G.P.F., C.G.E.I.S., N.P.S., maintenance of
G.P.F. A/Cs, payment of reimbursement of tuition fee, honoraria. O.T.A., Festival
Advance & Retirement Benefits.
CONDUCT, DISCIPLINE, APPEALS AND MEMORIALS, ETC

Government Servants Conduct Rules-General

2. All Gazetted Officers, Supervisors, Sr. Auditors, Auditors, Data Entry Operators and
Clerks are expected to be acquainted with the Rules contained in the Central Civil
Service (Conduct) Rules, 1964.
Declaration of Immovable Property
3. Rule 18(2) of the Central Civil Service (Conduct) Rules, 1964, which requires that
every Government servant (including officers of the Indian Audit and Accounts
Service) must make to Government through the usual channel, a declaration of all
immovable property which may from time to time be acquired or disposed of by him
or his wife or by any member of his family living with or in any way dependent upon
him should be strictly complied with.

4. G.S.R. 501 (E) – In exercise of the powers conferred by sub-section (I) read with
clause (k) and clause (I) of sub-section (2) of section 59 of the Lokpal and Lokayuktas
Act, 2013 (1 of 2014)., read with section 44 and section 45 of the said Act, the Central
Government hereby makes the following rules to provide for furnishing of
information and annual return containing declaration and liabilities by public servants
and to provide for minimum value of the assets which the competent authority may
exempt from furnishing such information by a public servant under section 45 of the
said Act, namely: -

(1). Short title and commencement –

(1) These rules may be called the Public Servants (Furnishing of Information and
Annual Return of Assets and Liabilities and the Limits for Exemption of Assets in Filing
Returns)
(2) They shall come into force on the date of their publication in the Official Gazette.

(2). Definitions – In these rules, unless the context otherwise requires: -

(a) “Act” means the Lokpal and Lokayuktas Act, 2013 (1 of 2014);
(b) “Appendix” mean an Appendix to these Rules;
(c) “Annual Return” means the annual return to be filed by the public servant
under sub-section (4) of section 44;
(d) “Declaration” means the declaration of assets and liabilities made by a public
servant under sub section (1) of section 44;
(e) “Form” means a Form specified in Appendix – II;
(f) “Information” means the information required to be furnished by a public
servant under sub-section (3) of section 44;
(g) “Section” means the section of the Act.

(3). Manner of submission of information and annual return –

(1) Every public servant shall make a declaration of his assets and liabilities under
sub-section (1) of section 44 in the format specified in Appendix – I, along
with the information required under sub-section (2), or as the case may be,
 sub-section (3), and the annual return under sub-section (4) in Form I to IV
specified in Appendix – II.

(ii) Every public servant shall file declaration, information or return, as the case
may be, regarding his assets and liabilities as on the 31st day of March every
year, to the competent authority as referred to in clause (c) of sub-section (1)
of section 2, on or before the 31st day of July of that year.
Provide that the public servants who have filed declarations, information and
annual returns of property under the provision of the rules applicable to such
public servants shall file the revised declarations, information or as the case
may be, annual returns as on the 1st day of August, 2014, to the competent
authority on or before the 15th of September, 2014.
(4). Minimum value of assets which competent authority may exempt from furnishing of
information –
The competent authority may, for reasons to be recorded in writing, exempt in
accordance with the proviso to section 45, a public servant from filing the
information in respect of any assets, if the value of such assets does not exceed four
months basic pay of the public servant or rupees two lakhs, whichever is higher.

APPENDIX – I
(Rule 3 (1)
Return of Assets and Liabilities on First Appointment or as on the _____________
(Under Sec 44 of the Lokpal and Lokayuktas Act, 2013
Name of the Public servant in full
1
( in Block Letters)

Present Public position held

2 (a) (Designation, name and address of
organisation)

Service to which belongs (if

(b) applicable)

Declaration:

I hereby declare that the return enclosed namely, Forms I to IV are complete, true and correct
to the best of my knowledge and belief, in respect of information due to be furnished by me
under the provisions of section 44 of the Lokpal and Lokayuktas Act, 2013.

Date: …………….. Signature………………………

* In case of the first appointment please indicate date of appointment.

Note 1: This return shall contain particulars of all assets and liabilities of the public servant
either in his/her own name or in the name of any other person. The return should include
details in respect of assets/liabilities or spouse and dependent children as provided in Section
44 (2) of the Lokpal and Lokayuktas Act, 2013.
Section 44 (2): A public servant shall, within a period of thirty days from the date on which
he makes and subscribes an oath or affirmation to enter upon his office, furnish to the
competent authority the information relating to:
 (a) the assets of which he, his spouse and his dependent children are, jointly or
severally, owners or beneficiaries;
(b) his liabilities and that of his spouse and his dependent children.

Note 2: If a public servant is a member of Hindu Undivided Family with co-parcenary rights
in the properties of the family either as a ‘Karta’ or as member, he should indicate in the
return in Form No. III the value of his share in such property and where it is not possible to
indicate the exact value of such share, its approximate value. Suitable explanatory notes may
be added wherever necessary.

Note 3: “dependent children” means sons and daughters who have no separate means of
earning and are wholly dependent on the public servant for their livelihood. (Explanation
below Section 44(3) of Lokpal and Lokayuktas Act, 2013

APPENDIX – II
(Rule 3 (1)

FORM NO.I
Details of Public Servant, his/her spouse and dependent children

Whether return
Public
being filed by
Sl.No Name Position held,
him/her,
if any
separately
1 Self
2 Spouse
3 Dependent-1
4 Dependent-2
5 Dependent-3
6
7
8
9
10

Date: …………………. Signature …………………...

FORM No. II
Statement of movable property on first appointment or as on the ________________

Details of the movable assets of self, spouse and dependent children:

Amount of Rupees
Sl.
Description Dependent Dependent Dependent
No Self Spouse
1 2 3
i) Cash in hand
ii) Details of deposit Name of
in Bank accounts Bank/Financial
(FDRs, Term Institutions &
Deposits including Nature of
saving accounts), Deposit
Deposit with
financial
Companies and
Cooperative
societies and the
amount in each
such deposit

iii) Details of Name of

investment in Company
Bonds,
debentures/shares
and units in
companies/mutual
funds and others
iv) Details of Name of the
investments in Company
NSS, Postal
Saving, Insurance
policies and
investment in any
Financial
instruments in Post
office or Insurance
Company

v) Detail of deposit in Nature of

Provident Investment
Fund/New Pension
Scheme

vi) Personal Name of

Loans/advance Debtor
given to any person
or entity including
firm, company,
Trust etc. and other
receivables from
debtors and the
amount
(exceeding (a) two
months basic pay,
where applicable.
(b) Rupees one
lakh in other cases)
 Amount of Rupees
Sl.
Description Dependent Dependent Dependent
No Self Spouse
1 2 3
vii) Motor Nature of
Vehicles/Aircrafts/ vehicle,
Yatchs/Ships registration
(Details of Make, no & year of
registration no. purchase
etc.. year of
purchase and
amount
Jewellery, bullion
and valuable
thing(s)
(give details of
weight)
Gold
Silver
viii)
Precious
JEWELLERY
stones/
Precious
metals
Gold
Silver
Precious
BULLION
stones/
Precious
metals
ix) Any other assets

Date: ……………………. Signature………………

Note 1: Assets in joint name indicating the extent of joint ownership will also have to be
given.
Note 2: In case of deposits/Investments, the details including Amount, date of deposit, the
scheme, Name of the Bank/Institution and Branch are to be given.
Note 3: Value of Bonds/Share Debentures as per current market value in Stock Exchange in
respect of listed companies and books values in case of unlisted firms.
Note 4: Details including amount is to be given separately in respect of each investment.
Note 5: Under (ix) details of movable assets not covered in (i) to (viii) above valuing
individually over two month basic pay (where applicable), or ` 1.00 lakh may be
indicated.
FORM NO. III

Statement of immovable property on first appointment or as on the ______________

(E.g. Lands, House, Shops, Other Buildings, etc.)

[Held by Public Servant, his/her spouse and dependent children)

Sl.No Description of Precise Area of Name of Event of If not in Date of How acquired Present Total Remarks
property location land (in land in interest name of acquisition (whether by value of annual
(Land/House/Fla (Name of case of case of public purchase, the income
t/Shop District land and landed servant. mortgage, lease, property from the
/Industrial etc.) Division buildings) property State in inheritance, gift or (if exact property
Taluk and whose name otherwise) and value not
Village in held and name with details known.
which the his/her of person/persons Approx.
property is relationship form whom value may
situated to the public acquired (address be
and also as servant and connection of indicated)
distinctive the Government
number Servant, if any
etc. with the
person/persons
concerned) (please
see Note1 below)
and cost of
acquisition.
1 2 3 4 5 6 7 8 9 10 11 12

Date: …………………. Signature…………………

Note 1: For purpose of Column 9, the term “lease” would mean a lease of immovable property from year to year or reserving a yearly rent. Where, however, the lease
of immovable property is obtained from a person having official dealings with the Government servant, such a lease should be shown in this Column
irrespective of the term of the lease, whether it is short term or long term, and the periodicity of the payment of rent.
FORM NO. IV

Statement of Debts and Other Liabilities on first appointment or as on ____________

Sl.No Debtor Amount Name and Date of Details of Remarks

(Self/Spouse Address of incurring Transaction
or Creditor Liability
dependent
children)
1 2 3 4 5 6 7

Date: ………………………..
Signature…………………

Note 1: Individual items of loans not exceeding two months basic pay (where applicable) and `
1.00 lakh in other cases need not be included.

Note 2: The statement should also include various loans and advances (exceeding the value in
Note 1) available from the employer like advance for purchase of conveyance, house
building advance, etc. (other than advances of pay and travelling allowance), advance
from the GP Fund and loans on Life Insurance Policies and fixed deposits.

(Auditor General’s No. 2960-GBE/436-30, dated the 11th Sept, 1930, Dy. C.G. 319 with
Rule 15 ibid read with Ministry of Personnel, P&S Pensions (DOPT) Notification: GSR
No. 501 (E) dated 14-07-2014 as amended]

Loitering and Talking in the Corridors etc.

5. The practice of loitering about and talking in the corridors and verandahs, particularly
near the rooms of the Gazetted Officers, is most objectionable and anyone found
indulging in this practice without just reason will be punished.

Smoking and Spitting

6. Smoking and spitting in office is strictly prohibited; any one disobeying this rule will
be punished.
Government Stationery for Private use
7. The use of any kind of Government Stationery for private purposes is improper.
[Notes and orders on G.I. H.D. No. 168/38-Public, dated the 27th July, 1938, received with
Auditor’s General’s No. 403-Rec./13-38 dated the 19th July, 1938. Dy. G.I. 9530/T.M./529]

Insolvency and Habitual Indebtedness

8. A Government Servant shall so manage his private affairs as to avoid habitual
indebtedness or insolvency. Government servant who becomes the subject of legal
proceeding for insolvency shall forthwith report the full facts to the Government.
[Rule 17 of C.C.S. (Conduct Rules, 1964 as amended]

Misconduct of Staff
9. (a) It is the duty of every Assistant Audit Officers (including Supervisors) to bring to
the notice of the Accountant General immediately any disorderly conduct, irregular
habit or insubordination on the part of any Clerk in his department or section, and as
soon as the matter has been investigated to submit a full report through the Gazetted
Officer-in-charge and the Deputy Accountant General (Admn).
(b) For standing Order regarding the investigation of charges of misconduct against
Government Servants (see Classification, Control & Appeal Rules, 1965).

Intimation of arrest to be sent promptly

10. It shall be the duty of a member of the office staff who may be arrested for any reason
to intimate the fact of his arrest and the circumstances connected therewith to the
Accountant General promptly even though he might have subsequently been released
on bail. On receipt of the information from the person concerned or from any other
source the A.G. will decide whether the facts and circumstances leading to the arrest of
person call for suspension. Failure on the part of a member of the office staff to so
inform the Accountant General will be regarded as suppression of material information
and will render him liable to disciplinary action on this ground also, apart from the
action that may be called for on the outcome of the police case against him.

[G.O.I. M.H.A. O.M. No. 39/59]

Consumption of Intoxicating Drinks and Drugs

11. A Government Servants shall –
(a) Strictly abide by any law relating to intoxicating drinks or drugs in force in
any area in which he may happen to be for the time being.
(b) Not be under the influence of any intoxicating drink or drug during the
course of his duty and shall also take due care that the performance of his
duty at any time is not affected in any way by the influence of such drink or
drug.
(c) Refrain from consuming any intoxicating drink or drug in a public place.
(d) Not appear in a public place in a state of intoxication.
 (Explanation: - For the purpose of this rule public place means any place or premises
(including a conveyance) to which the public have, or are permitted to access, whether
on payment or otherwise [Rule 22 of the CCS (Conduct) Rules, 1964 as amended].

Connection with Press or Radio

12. (1) No Government Servant shall, except with the previous sanction of the Govt. own
wholly or in Part, or conduct or participate in the editing or management of, any
newspaper or other periodical publication.
(2) No Government Servant shall, except with the previous sanction of the Government
or of the prescribed authority, or except in the bonafide discharge of his duties –
(i) Publish a book himself or through a publisher, or contribution an article to a
book or a compilation of articles, or
(ii) Participate in a radio broadcast or contribute an article or write a letter to a
newspaper or Periodicals, either in his own name or anonymously or
pseudonymously or in the name of any other person.
Provided that no such sanction shall be required –
(a) If such publication is through a Publisher and is of a purely literary, artistic
or scientific character, or
(b) If such contribution, broadcast or writing is of purely literary, artistic or
scientific character.

In this connection provisions of Rule 8 of the C.C.S (Conduct) Rules and Govt. of
India’s Decisions thereunder may be strictly followed.

Unauthorised Communication of Information

13. No Government Servant shall, except in accordance with any general or special order
of the Govt. or in the performance in good faith of the duties assigned to him,
communicate directly or indirectly, any official document or any part, thereof or
information to any Govt. Servant or any other person to whom he is not authorised to
communicate such documents or information.
In this connection Rule 11 of C.C.S. (Conduct) Rules and Govt. of India’s Decision
there-under may be strictly followed.

Subscriptions
14. No Government Servants shall, except with the previous sanction of the Govt. or of the
prescribed authority, ask for or accept contributions, to or otherwise associate himself
with the raising of, any funds or other collections in cash or in kind in pursuance of any
object whatsoever.
Rule 12 of C.C.S (Conduct) Rules and G.I’s Decisions thereunder may be
followed in this regard.
Dowry
15. No Government Servant shall –
(i) Give or take or abet the giving or taking of dowry; or
(ii) Demand directly or indirectly, from the parent or guardian of a bride or bridegroom
as the case may be, any dowry.
 Explanation: - For the purpose of this rule “Dowry” has the same meaning as in the
Dowry Prohibition Act, 1961 (28 of 1961).
Rule 13-A of the C.C.S. (Conduct) Rules and G.I’s Decisions thereunder may be
followed in this regard.
Restriction regarding marriage
16. (1) No Government Servant shall enter into, or contract, a marriage with a person
having a spouse living; and
(2) No Government Servant having a spouse living, shall enter into, or contract, a
marriage with any person;
Provided that the Central Government may permit a Government Servant to
enter into, or contract, any such marriage as is referred to in Clause (1) or Clause (2), if
it is satisfied that –
(a) Such marriage is permissible under the Personal Law applicable to such
Government Servant and the other party to the marriage; and
(b) There are other grounds for so doing.

(3) A Government Servant who has married or married a person other than of Indian
Nationality shall forthwith intimate the fact to the Government.

Rule 21 of C.C.S. (Conduct) Rules and Govt. of India’s Decisions thereunder

may be strictly followed in this regard.

Punishment
17. For penalties which may, for good and sufficient reason, be imposed upon Government
Servants, see Central Civil Services (Classification, Control and Appeal) Rules, 1965
should be followed.

Charge Sheet
18. In drawing up a charge sheet against a Government Servant the procedure outlined in
the Central Civil Services (Classification, Control and Appeal) Rules, 1965 should be
followed.

Appeal and Memorials (General)

19. The staff of the Audit Office are not entitled to write personal letters to the Comptroller
and Auditor General or sent advance copies of their representations to him by name.
Representations and appeals should be sent to his office through proper channel.
Infringement of these orders will be viewed with severe displeasure. In this connection,
the orders contained in paragraph 152 of the Comptroller and Auditor General’s
Manual of Standing Orders should be carefully observed. Disciplinary action will be
taken against any one infringing these orders.

[Authority: Auditors General’s D.O. No. 4-NGE/399-48 dated 23-9-1948. Dy. Recd.
Mis/70-TM.Estt. 1431 and C&AG’s No. 2730. NGE-I/285-50 dated 9-10-1950]

Petition, Memorials addressed to the President of India cannot be withheld by the

Accountant General.

20. Petitions, Memorials addressed to the President of India by the Personnel of Indian
Audit and Accounts Department cannot be withheld by the Accountant General. The
 Accountant General should forward to the Comptroller and Auditor General all such
petitions, memorials addressed to the President of India, with his remarks.

[Authority: C&AG’s letter No. 2792-NGE/28-59, dt. 30-12-59, Dy. Confdl. /678,
dt. 4-1-50 in the File No. Estt./1-2/57]

Representation received from an Association

21. Representations made by an Association on general question should be supported by

copies of the resolutions passed by the Association. All communication addressed to
the Comptroller and Auditor General or Government should be submitted through the
Head of Office.

[C&AG’s No. 459-Admn.II/312-NGE.II/54, Pt.11, dt. 14-4-55]

Petitions to the Accountant General

22. Anyone, who desires to submit a personal representation to the Accountant General,
may submit a petition direct to him. But a copy of the petition should invariably at the
same time be submitted through (i) the in-charge of the Section. The in-charge of the
Section will verify all facts referred to in the representation and record his own opinion.
He will then submit the case to the Branch Officer-in-charge of the section concerned
who will similarly record his opinion and send the papers to the Accountant General
through the Deputy Accountant General, concerned.

[Authority: Office Order No. 46 dated 22-05-1936]

 RECRUITMENT & APPOINTMENT

Area of recruitment

23. The effect of Article 13 and Clauses (1) and (2) of Article of the Constitution is that
every citizen of India is entitled to equal opportunity in matters of public employment
and no restrictions based on grounds only of religion, race, caste, sex, descent, place of
birth, residence or any of them can be imposed on any citizen in respect of appointment
to or employment in any public office and to render void any such restrictions imposed
by pre-existing rules or order. In view of this the Comptroller and Auditor General has
decided that heads of offices may appoint candidates from any areas.

[C&AG No. 1199-NGE-II/223-05, dated 17-05-1950]

No residential qualification is required for appointment to Central services and

posts and a candidate who is national of India either by birth or by domicile can be
appointed, if otherwise, irrespective of the area to which he belongs.

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 person of Indian origin who has migrated from West Pakistan, Burma,
Sri Lanka, Bangladesh, East African countries of Kenya, Uganda, The
United Republic of Tanzania (formerly Tanganika and Zanzibar),
Zambia, Malawi, Zaire, Ethiopia and Vietnam with the intention of
permanently settling in India, or
(e) a Tibetan Refugee who came over to India before the 1st January, 1962
with the intention of permanent 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 has been issued by the Government of
India, provided further candidates belonging to categories (b), (c) and (e) above will not
be eligible for appointment to the Indian Foreign Service. A candidate in whose case a
certificate of eligibility is necessary may be admitted to an examination or interview
conducted by the Union Public Service Commission or other recruiting authority but
the offer of appointment may be given only after the necessary eligibility candidate has
been issued to him by the Government of India.

NOTE: Headquarters office will issue eligibility certificate in favour of a candidate in

whose case a certificate or eligibility is necessary before offering
appointment.

(Authority: Resolution No. 15014/3(5)/76-Estt. D.O. dt.01-13-1977 from the Cabinet

Secretariat, DPAR, New Delhi addressed to all Ministries as amended in Resolution
No. 15011/1/78-Estt. D.O. dt. 19-06-1978 received with C. & A.G’s office letter No.
1543-NGE.III/100-76, dt.01-07-1978)
Eligibility of women for employment in Public Service

24. The Government of India have ordered that women will not be eligible merely by
reason of sex for any public service and claims of women candidates who passes the
prescribed qualifications will, as in the case of men, be considered solely with
reference to their merit and suitability for the service concerned.
(G.O.I. Ministry of Home Affairs O.M. No. 20/34/48/G.S., dated the 21-07-1948 Copy
with Ar. G.I’s Memo No. 3746-GBE/486-48, dated 14-08-1948).

Representation of Women Members in various Committees/Boards concerned with selection

25. It has been decided that the Ministries/Departments etc. should endeavour to nominate,
to the extent possible, a lady officer in the Selection Committee/Boards with selection
of candidates for various posts/services under them. In cases where a good number of
lady candidates are expected to be available for the services/posts, no effort should be
spared in finding a lady officer for inclusion in the selection Board/Committee. In the
event of such an officer not being available in the Ministry/Department itself there is no
objection to nominating a lady officer from any other office at the same station.
(Authority: G.I. Ministry of Personnel and Training, Administrative Reforms O.M. No.
3521/1/85-Estt(C) dt. 08-11-1985 forwarded with C & A.G’s No. 333-N. 3/18-85-Vol-II
dated 10-03-1986)

Recruitment of Auditors, Clerks and Multi-Tasking Staffs (MTS), Data Entry Operator
(DEO), Hindi Officer, Sr. Translator, Jr. Hindi Typist and Stenographers in Indian Audit
and Accounts Department through the Staff Selection Commission.

26. The work of recruitment of Auditors, clerk, Multi-Tasking Staffs (MTS), Data Entry
Operator (DEO), Hindi Officer, Sr. Translator, Jr. Hindi Typist and Stenographers in
the office of the India Audit and Accounts Department has been assigned to the Staff
Selection Commission (SSC).
(Department of Personnel and Training, Government of India, New Delhi)
The Regional office of the Commission which feeds the requirement of the
Accountants General of the North Eastern Region is located at Guwahati.
The Regional Office of the Staff Selection Commission furnishes list of the
Persons recommended for appointment alongwith 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 Authority will then
take further action to get the character and antecedents of the candidates verified and to
check the original certificates in support of their age, educational qualification, claim to
be a member of S.C, S.T., Ex-Servicemen, Physically handicapped persons etc. and
finally issues offer of appointment to the candidates. The candidates are allowed to join
duties in various offices of the I.A. & A.D. on first appointment after they are examined
and found fit for Govt. Employment by medical officer as defined in S.R. 4.
The Appointing Authorities in the I.A. & A.D. are to intimate the number of
anticipated vacancies both in general and reserved categories, to S.S.C. as per time
schedule prescribed by the Commission.
The relaxation of Upper age limit in respect of candidates who are within the
permissible age limit on the crucial date as prescribed by the Staff Selection
 Commission in the notice relating to the examination in which they have qualified, but
become subsequently over aged at the time of their joining, may be allowed by the
Accountant General.
Since the posts of Clerks, Multi-Tasking Staff (MTS), Data Entry Operator
(DEO), Hindi Officer, Sr. Translator, Jr. Hindi Typist, Stenographers and Auditors in
the Subordinate Offices of the Govt. of India filled through this examination are filled
up under ‘Centre Linked Zone Scheme’, a 100 point roster based on the population of
Scheduled Caste/Tribe in the State where they are located is to be maintained.

Age and Educational Qualification

27. The minimum educational qualification and the minimum & maximum age prescribed
for recruitment to the various categories of staff are given in paras 278 and 279 of the C
& A.G.’s M.S.O. (Admn)-Vol-I. as well as in Recruitment Rules of various posts
appended here to as annexures.

The orders of Govt. of India and C & A.G. issued from time to time on these
subjects which are supplement to the instruction contained in C&AG’s (Admn) are
given in the succeeding paragraphs.

28. No relaxation of age limit is necessary in respect of persons who are taken on transfer
from one department to another. The appointment of such persons may be made in the
normal course without reference to the C&AG for relaxation of age limit.

(Authority: C&AG’s No.495-NGE.(1) II/59-54-Pt. II dated 29-07-1954)

29. The upper age limit for recruitment for Class III (Group-C) posts in the IA & AD is 25
years.

Provided that the upper age limit prescribed may be relaxed in the case of
candidates belonging to the Scheduled Castes, Scheduled Tribes and other special
categories of persons in accordance with the orders issued from time to time by the
Central Government.

[Authority: CAG’s letter No.771-NGE-I/51-72(ii) dated 05-04-1972 read with G.I.

Cabinet Sectt. O.M. No. 4/7/70-Estt. (D) dt. 13-03-1972]

G.I. Deptt. Of Personnel and A.R. O.M. No. 3601/9/76-Estt (SCT) dt.13-03-1976,
circulated under CAG’s No. 1897-NGE.II/65-76. II dt. 03-09-1976.

Orders regarding relaxation of upper age limits for appointment in Central

Government offices are provided in the Appendix V.

30. The departmental candidates can avail of age concession upto 35 years only in cases
whose direct recruitment is made to Group C Posts/Services in their own department in
terms of D.P.A.R., O.M. No.4/4/73 Estt (D) dated 20-07-1976.

There is no age relaxation for departmental candidates appearing at the

examination conducted by the Staff Selection Commission for recruitment to Group-C
posts.

These orders will be applicable mutatis mutandis to the Departmental canteens

functioning in the IA & AD.
 [Authority: G.I.M.H.A. DPAR. O.M. No. 3(1)/27/83-Dir(c) dt.15-09-1983 received with
CAG’s Circular No. 4330NGE.V/14-83-II dt. 04-03-1984]

Relaxation of age limit for staff car Drivers

31. It has been decided that the staff car Drivers who are educationally qualified for
appointment to the post of L.D.C. may be allowed to do so with relaxation of age upto
35 years. The concession is admissible only where the employee has rendered not less
than three years continuous service in the Department.

HQrs circular No. 3090-NGE-III/53-83/Vol-I dt. 06-12-1983

Appointment of Meritorious Sportspersons to Group-C posts

32. The entire policy of recruitment of sportspersons in the Indian Audit and Accounts
Department has been examined in consultation with the Ministry of Home Affairs,
Department of Personnel and Administrative Reforms and the following instructions
are issued for providing for relaxation of recruitment rules to the extent mentioned
below.

(1) Eligibility

a. Appointments under these orders can be made of a sportspersons considered

meritorious with reference to the following criteria: -

(i) Sportspersons who have represented a State or the Country in a National or

International competition in any of the games, sports mentioned in the list at
Annexure ‘A’
(ii) Sportspersons who have represented their Universities in the Inter
University Tournaments conducted by the Inter University Sports Board in
any of the sports/games shown in list at Annexure ‘A’
(iii) Sportspersons who have represented the State Schools Team in the National
Sports/Games for Schools conducted by the All India School Games
Federation in any of the games/sports shown in the lists at Annexure ‘A’
(iv) Sportspersons who have been awarded National Award in Physical
Efficiency under the National Physical Efficiency Drive.

b. No such appointments can be made unless, the candidate is in all respects,

eligible for appointment to the post applied for, Educational Qualification or
experience, should also conform to those prescribed under the Recruitment
Rules applicable to the post, except to the extent to which relaxation thereof
have been permitted in respect of a class/category of persons to which the
applicant belongs.

c. Categories of sportspersons specified in para 1 (a) above may be allowed

relaxation of upper age limit upto a maximum of 5 years (10 years in the
case of those belonging to Scheduled Caste/Scheduled Tribe) for the
purpose of appointments in Group-C cadres with the approval of Hqr’s
office. This concession will be admissible only to those sportspersons who
satisfy all other eligibility conditions relating to educational qualifications
etc.
 d. It is necessary that the sportspersons should qualify in the type test before
appointment as clerk. But after appointment they should qualify in the type
test conducted by the Department. Failure to qualify in the type test will
result in adverse consequences as laid down in circular No. 301-NGE-II/46-
87 dated 01-04-1987.

(2). Posts to which applicable

(v) Appointment of meritorious sportspersons against direct recruitment

vacancies can be made to any post in Group – C which under the
Recruitment Rules applicable thereto is required or permitted to be filled by
direct recruitment.

(vi) A meritorious sportspersons can be considered for appointment under sub-

para (i) above, notwithstanding the fact that he is already in the service of
the Government.

(3). Extent of such recruitment

(a) It has been decided that in the office having strength of 1000 and above
appointments against sports quota should not exceed FIVE in a calendar year in
any one or more cadres in Group – C. In the case of other offices appointment
should not exceed TWO in a calendar year.

(b) For making appointments of meritorious Sports persons under these orders the
numbers of vacancies should be reduced to the extent mentioned at (a) above
and only the resultant number be notified by the appointing authorities to the
Staff Selection Commission, in cases where direct recruitment to the posts has
been entrusted to the Commission.

(4). Seniority

Where direct recruitment to a post in through a selection made by the Staff Selection
Commission e.g. Clerks, Auditors the sportspersons recruited under these orders should
be placed, junior to those who have already been recommended by the Staff Selection
Commission. The interse seniority vis-à-vis promotees will be as per 20 point
promotion roster. The interse seniority of sportspersons will be in the order of
selection.

(5). Procedure

For details please see C&AG’s Circular Letter No. 1019-NGE-III/36-86-Vol. V dated
31-03-1989.

(6). In cases where the number of offices is more than one at one station the date(s) of
interview should be mutually agreed upon by the Heads of the Departments at the
station in consultation with the representative from the Headquarters. No interview may
be conducted in the absence of Headquarters representative.

(7).Vacancies earmarked for Sports Quota are required to be filled up during the same
calendar year. Any vacancies remaining unfulfilled for want of eligible candidates
during a particular calendar year are not to be carried over to the next calendar year. In
order to ensure that appointment of meritorious Sports persons against Sports Quota,
 timely action should be taken by Accountant General, etc., concerned. No request for
extending the panel for the next year shall be entertained under any circumstances.

[Authority: CAG’s office circular letter No. 1019-NGE-III/36-86 Vol V dated 31-03-
1989]

33. Recruitment against the vacancies reserved for sports quota is to be done only after
calling for application from eligible candidates inserting advertisement in the leading
newspapers and Employment News. Applications received from meritorious eligible
sportsmen before or after the press advertisement could also be considered along with
applications received in response to press advertisements.
(Authority: CAG’s circular Letter No. 3897-N.III/36-86/Vol. II dated 21-11-1986)

34. As recruitment against sports quota is to reckoned against direct recruitment quota, the
appointment of meritorious sportsmen is to be made only in Group – C cadres which
under the recruitment rules applicable there to is required or permitted to be filled by
the direct recruitment otherwise than through Union Public Service Commission/Staff
Selection Commission. For example, in Accountant General (A&E) Offices, the
appointment against Sports Quota can be made in clerical cadre only and in Audit
Office Clerks/Auditors as the case may be. Relaxation of any kind is not permissible
and the instructions are to be followed strictly.
(Authority: CAG’s Circular Letter No.596-N.III/36-86 Vol.I dated 18-02-1987)

ANNEXURE – ‘A’
LIST OF GAMES/SPORTS WHICH QUALIFY MERITORIOUS SPORTS
PERSONS FOR CONSIDERATION FOR APPOINTMENT TO GROUP ‘C’
POST UNDER CENTRAL GOVERNMENT

1. Archery 2. Athletic (including Track & Field Events

3. Atya-Patya 4. Badminton
5. Ball-Badminton 6. Basketball
7. Billiards and Snooker 8. Boxing
9. Bridge 10. Carrom
11. Chess 12. Cricket
13. Cycling 14. Equestrian Sports
15. Football 16. Gold
17. Gymnastics (including Body 18. Handball
Building)
19. Hockey 20. Judo
21. Kabaddi 22. Karate-Do
23. Kayaking & Canoeing 24. Kho-Kho
25. Polo 26. Powerlifting
27. Rifle Shooting 28. Roller Skating
29. Rowing 30. Soft Ball
31. Squash 32. Swimming
33. Table Tennis 34. Taekwondo
 35. Tennis – Koit 36. Tennis
37. Volleyball 38. Weight Lifting
39. Wrestling 40. Yatching

[Authority: GOI, Min. of Personnel, P.G. & Pensions (DOPT), N. Delhi letter No.
14034/1/91-Est.t (D) dated 21-03-1991, C&AG of India, New Delhi letter No. 536-
NGE.V/8-90-I dated 09-05-1991]
Compassionate Appointments of sons/daughters/near relations of deceased Government
Employee/Government Servant, retired on Medical Ground.

35. SCHEME FOR COMPASSIONATE APPOINTMENT

1. OBJECT

The object of the Scheme is to grant appointment on compassionate grounds to

a dependent family member of a Government servant dying in harness or who is retired
on medical grounds, thereby leaving his family in penury and without any means of
livelihood, to relieve the family of the Government servant concerned from financial
destitution and to help it get over the emergency.

2. TO WHOM APPLICABLE
To a dependent family member –
(A) of a Government servant who –

(a) dies while in service (including death by suicide); or

(b) is retired on medical grounds under Rule 2 of the CCS (Medical

Examination) Rules 1957 or the corresponding provision in the Central
Service Regulations before attaining the age of 55 years (57 years for
erstwhile Group ‘D’ Government servants); or

(c) is retired on medical grounds under Rule 38 of the CCS (Pension) Rules,
1972 or the corresponding provision in the Central Civil Service
Regulations before attaining the age of 55 years (57 years for erstwhile
Group ‘D’ Government servants); or

(B) of a member of the Armed Forces who –

(a) dies during service; or
(b) is killed in action; or
(c) is medically boarded out and is unfit for civil employment.

Note I - “Dependent Family Member” means

(a) Spouse; or
(b) Son (including adopted son); or
(c) Daughter (including adopted daughter); or
(d) Brother and sister in the case of unmarried Government servant or
(e) Member of the Armed Forces referred to in (A) or (B) of this para II, who was
wholly dependent on the Government servant/member of the Armed Forces at the
time of his death in harness or retirement on medical grounds, as the case may be.

Note II - Government servant” for the purpose of these instructions means a

Government servant appointed on regular basis and not one working on daily
wage or casual or apprentice or ad-hoc or contract or re-employment basis.

Note III - “Confirmed work-charged staff” will also be covered by the term
‘Government servant’ mentioned in Note II above.
 Note IV - “Service” includes extension in service (but not re-employment) after
attaining the normal age of retirement in a civil post.

Note V - “Re-employment” does not include employment of ex-serviceman before the

normal age of retirement in a civil post.

3. AUTHORITY COMPETENT TO MAKE COMPASSIONAT APPOINTMENT

(a) Joint Secretary in-charge of administration in the Ministry/Department concerned.

(b) Head of the Department under the Supplementary Rule 2(10) in the case of attached
and subordinate offices.

(c) Secretary in the Ministry/Department concerned in special types of cases.

4. POSTS TO WHICH SUCH APPOINTMENTS CAN BE MADE

Group ‘C’ posts against the direct recruitment quota.

2. ELIGIBILITY

(a) The family is indigent and deserves immediate assistance for relief from financial
destitution; and
(b) Applicant for compassionate appointment should be eligible and suitable for the post in
all respects under the provisions of the relevant Recruitment Rules.

6. A. EXEMPTIONS
Compassionate appointments are exempted from observance of the following
requirements: -

(a) Recruitment procedure i.e. without the agency of the Staff Selection Commission or the
Employment Exchange.
(b) Clearance from the Surplus Cell of the Department of Personnel and Training/Director
General of Employment and Training.
(c) The ban orders on filling up of posts issued by the Ministry of Finance (Department of
Expenditure).

B. RELAXATIONS

(a) Upper age limit could be relaxed wherever found to be necessary. The lower age
limit should, however, in no case be relaxed below 18 years of age.

Note I - Age eligibility shall be determined with reference to the date of application
and not the date of appointment.
Note II - Authority competent to take a final decision for making compassionate
appointment in a case shall be competent to grant relaxation of upper age limit
also for making such appointment.
(b) In exceptional circumstance Government may consider recruiting persons not
immediately meeting the minimum educational standards. Government may engage
them as trainees who will be given the regular pay bands and grade pay only on
acquiring the minimum qualification prescribed under the recruitment rules. The
emoluments of these trainees, during the period of their training and before they are
absorbed in the Government as employees, will be governed by the minimum of the
- 1S pay band `.4440-7440 without any grade pay. In addition, they will be granted
all applicable Allowance, like Dearness Allowance, House Rent Allowance and
Transport Allowance at the admissible rates. The same shall be calculated on the
minimum 1S pay band without any grade pay. The period in the 1S pay band by the
future recruits will not be counted as service for any purpose as their regular service
will start only after they are placed in the pay band PB-1 of `.5200-20200 along
with grade pay of `. 1800. (Para 1 of O.M. No.14014/2/2009-Estt.(D) dated the
11th December, 2009)
Note In the case of an attached/subordinate office, the Secretary in the concerned
administrative Ministry/Department shall be the competent authority for this
purpose.
(c) In the matter of exemption from the requirement of passing the typing test those
appointed on compassionate grounds to the post of Lower Division Clerk will be
governed by the general orders issued in this regard: -
(i) By the CS Division of the Department of Personnel and Training if the post
is included in the Central Secretariat Clerical Service; or
(ii) By the Establishment Division of the Department of Personnel and Training
of the post is not included in the Central Secretariat Clerical Service.
(d) In case of appointment of a widow not fulfilling the requirement of educational
qualification, against the post of MULTI TASKING STAFF, she will be placed in
Group ‘C’ – Pay Band-1 `.5200-20200 + Grade Pay `.1800/- directly without
insisting on fulfillment of educational qualification norms, provided the appointing
authority is satisfied that the duties of the post against which she is being appointed
can be performed with the help of some on job training. This dispensation is to be
allowed for appointment on compassionate ground against the post of MULTI
TASKING STAFF only. (Para 2 of O.M. No.14014/2/2009-Estt.(D) dated 03-04-
2012)

7. DETERMINATION/AVAILABILITY OF VACANCIES
(a) Appointment on compassionate grounds should be made only on regular basis and
that too only if regular vacancies meant for that purpose are available.
(b) Compassionate appointments can be made upto a maximum of 5 % of vacancies
falling under direct recruitment quota in any Group ‘C’ post. The appointing
authority may hold back upto 5 % of vacancies in the aforesaid categories to be
filled by direct recruitment through Staff Selection Commission or otherwise so as
to fill such vacancies by appointment on compassionate grounds. A person selected
for appointment on compassionate grounds should be adjusted in the recruitment
roster against the appropriate category Viz SC/ST/OBC/General depending upon
the category to which he belongs. For example, if he belongs to SC category he
 will be adjusted against SC reservation point, if he is ST/OBC he will be adjusted
against ST/OBC point and if he belongs to General category he will be adjusted
against the vacancy point meant for General category.

(c) While the ceiling of 5 % for making compassionate appointment against regular
vacancies should not be circumvented by making appointment of dependent family
member of Government servant on casual/daily wage/ad-hoc/contact basis against
regular vacancies there is no bar considering him for such appointment if his is
eligible as per the normal rules/orders governing such appointments.
(d) The ceiling of 5 % of direct recruitment vacancies for making compassionate
appointment should not be exceeding by utilizing any other vacancy e.g. sports
quota vacancy.
(e) The Committee constituted for considering a request for appointment on
compassionate grounds should limit its recommendation to appointment on
compassionate grounds only in a really deserving case and only if vacancy meant
for appointment on compassionate grounds will be available within a year in the
concerned administrative Ministry/Department/Office, that too within the ceiling of
5 % of vacancies falling under DR quota in Group ‘C’ posts(O.M.
No.14014/18/2000-Estt.(D) dated 22-06-2001)
(f) (f) Calculation of vacancies by grouping of posts for small offices/cadres- Grouping
of posts in small Offices/Cadres for the purpose of calculation of vacancies for
appointment on compassionate grounds is allowed. Consequently, Group ‘C’ posts
in which there are less than 20 direct recruitment vacancies in a recruitment year
may be grouped together and out of the total number of vacancies 5 % may be filled
on compassionate grounds subject to the condition that appointment on
compassionate grounds in any such post should not exceed one. For the purpose of
calculation of vacancies for compassionate appointment, fraction of a vacancy
either half or exceeding half but less than one may be taken as one vacancy. (Para
2 of O.M. No.14014/24/1999-Estt.(D) dated the 28th December, 1999)
(g) Liberalised method of calculation of vacancies for small Ministries/Departments –
The small Ministries/Departments may apply a more liberalised method of
calculation of vacancies under 5 % quota for compassionate appointment. The small
Ministries/Departments, for the purpose of these instructions, are defined as
organisations where no vacancy for compassionate appointment could be located
under 5 % quota for the last 3 years. Such small Ministries/Departments may add
up the total of DR vacancies in Group ‘C’ and erstwhile Group ‘D’ posts (excluding
technical posts) arising in each year for 3 or more preceding years and calculate 5
% of vacancies with reference to the grand total of vacancies of such years, for
locating one vacancy for compassionate appointment. This is subject to the
condition that no compassionate appointment was/has been made by the
Ministries/Departments during 3 years or number of years taken over and above 3
years for locating one vacancy under 5 % quota. (Para 4 of O.M.
No.14014/3/2005-Estt.(D) dated 09-10-2006)
(h) The compassionate appointment can also be made against technical ‘posts’ at
Group ‘C’ and erstwhile Group ‘D’ level. The 5 % quota of vacancies will be
calculated on the basis of total DR vacancies arising in a year in the technical posts.
(Para 2 of O.M. No.14014/3/2005-Estt.(D) dated 19-01-2007)

8. TIME LIMIT FOR CONSIDERING APPLICATIONS FOR

COMPASSIONATE APPOINTMENT
 Prescribed time limit for considering applications for compassionate appointment has
been reviewed vide this Department O.M. No.14114/3/2011-Estt.(D) dated 26-07-
2012. Subject to availability of a vacancy and instructions on the subject issued by this
Department and as amended from time to time, any application for compassionate
appointment is to be considered without any time limit and decision taken out on merit
in each case.

9. BELATED REQUESTS FOR COMPASSIONATE APPOINTMENT

(a) Ministries/Departments can consider requests for compassionate appointment even

where the death or retirement on medical grounds of a Government servant took
place long back, say five years or so. While considering such belated requests it
should, however, be kept in view that the concept of compassionate appointment is
largely related to the need for immediate assistance to the family of the Government
servant in order to relieve it from economic distress. The very fact that the family has
been able to manage somehow all these years should normally be taken as adequate
proof that the family has some dependable means of subsistence. Therefore,
examination of such cases would call for a great deal of circumspection. The decision
to make appointment on compassionate grounds in such cases may, therefore, be
taken only at the level of the Secretary of the Department/Ministry concerned.

(b) Whether a request for compassionate appointment is related or not may be decided
with reference to the date of death or retirement on medical ground of a Government
servant and not the age of the applicant at the time of consideration.

(c) The onus of examining the penurious condition of the dependent family will rest with
the authority making compassionate appointment (Para 4 of O.M. No.14014/3/2011-
Estt.(D) dated 26-07-2012)

10. WIDOW APPOINTED ON COMPASSIONATE GROUNDS GETTING

REMARRIED.

A widow appointed on compassionate grounds will be allowed to continue in

service even after re-marriage.

11. WHERE THERE IS AN EARNING MEMBER

(a) In deserving cases even where there is already an earning member in the family, a
dependent family member may be considered for compassionate appointment with
prior approval of the Secretary of the Department/Ministry concerned who, before
approving such appointment, will satisfy himself that grant of compassionate
appointment is justified having regard to number of dependents, assets and liabilities
left by the Government servants, income of the earning member as also his liabilities
including the fact that the earning member is residing with the family of the
Government servant and whether he should not be a source of support to other
members of the family.

(b) In cases where any member of the family of the deceased or medically retired
Government servant is already in employment and is not supporting the other members
of the family of the Government servant, extreme caution has to be observed in
ascertaining the economic distress of the members of the family of the Government
servant so that the facility of appointment on compassionate ground is not
circumvented and misused by putting forward the ground that the member of the family
already employed is not supporting the family.
12. MISSING GOVERNMENT SERVANT

Cases of missing Government servants are also covered under the scheme for
compassionate appointment subject to the following conditions: -
(a) A request to grant the benefit of compassionate appointment can be considered only
after a lapse of at least 2 years from the date from which the Government has been
missing, provided that:
(i) an FIR to this effect has been lodge with the police,
(ii) the missing person is not traceable, and
(iii) the competent authority feels that the case is genuine.

(b) This benefit will not be applicable to the case of a Government servant: -

(i) who had less than two years to retire on the date from which he has been missing;
or
(ii) who is suspected to have committed fraud, or suspected to have joined any terrorist
organisation or suspected to have gone abroad.

(c) Compassionate appointment in the case of a missing Government servant also would be
a matter of right as in the case of others and it will be subject to fulfillment of all the
conditions, including the availability of vacancy, laid down for such appointment under
the scheme;

(d) While considering such a request, the results of the Police investigation should also be
taken into account; and

(e) A decision on any such request for compassionate appointment should be taken only at
the level of the Secretary of the Ministry/Department concerned.

13. PROCEDURE

(a) The proforma as in Annexure may be used by Ministry/Department/Offices for

ascertaining necessary information and processing the cases of compassionate
appointment.

(b) The Welfare Officer in each Ministry/Department/Office should meet the members of
the family of the Government servant in question immediately after his death to advise
and assist them in getting appointment on compassionate grounds. The applicant
should be called in person at the very first stage and advised in person about the
requirements and formalities to be completed by him.

(c) An application for appointment on compassionate grounds should be considered in the

light of the instructions issued from time to time by the Department of Personnel and
Training (Establishment Division) on the subject by a committee of officers consisting
of three officers – one Chairman and two Members – of the rank of Deputy
Secretary/Director in the Ministry/Department and officers of equivalent rank in the
case of attached and subordinate offices. The Welfare Officer may also be made one of
the Members/Chairman of the committee depending upon his rank. The committee
may meet during the second week of every month to consider cases received during
 the previous month. The applicant may also be granted personal hearing by the
committee, if necessary, for better appreciation of the facts of the case.
(d) Recommendation of the committee should be placed before the competent authority
for a decision. If the competent authority disagrees with the committee’s
recommendation, the case may be referred to the next higher authority for a decision.

14. UNDERTAKING FOR MAINTENANCE OF THE FAMILY OF THE

DECEASED EMPLOYEE

(d) A person appointed on compassionate grounds under the scheme should give an
undertaking in writing (as in Annexure) that he/she will maintain properly the other
family members who were dependent on the Government servant/members of the
Armed Forces in question and in case it is proved subsequently (at any time) that the
family members are being neglected or are not being maintained properly by him/her,
his/her appointment may be terminated forthwith. The question of its legal
enforceability has been examined in consultation with the Ministry of Law
(Department of Legal Affairs) and it has been decided that is should be incorporated
as one of the conditions in the offer of appointment applicable only in the case of
appointment on compassionate grounds (O.M. No.14014/16/1999-Estt.(D) dated
20-12-1999).

15. REQUEST FOR CHANGE IN POST/PERSON

When a person has been appointed on compassionate grounds to a particular

post, the set of circumstances, which led to such appointment, should be deemed to have
ceases to exist. Therefore, --

(a) he/she should strive in his/her career like his/her colleagues for future advancement and
any request for appointment to any higher post on considerations of compassion should
invariably be rejected.

(b) an appointment made on compassionate grounds cannot be transferred to any other

person and any request for the same on considerations of compassion should invariably
be rejected.

16. SENIORITY

A person appointed on compassionate ground in a particular year may be placed at the

bottom of all the candidates recruited/appointed through direct recruitment, promotion etc.
in that year, irrespective of the date of joining of the candidate on compassionate ground.
(Para 4.8 of O.M. No.20011/1/2008-Estt.(D) dated 11-11-2010).

17. TERMINATION OF SERVICE

The compassionate appointments can be terminated on the ground of non-

compliance of any condition stated in the offer of appointment after providing an
opportunity to the compassionate appointee by way of issue of show cause notice asking
him/her to explain why his/her services should not be terminated for non-compliance of the
condition(s) in the offer of appointment and it is not necessary to follow the procedure
prescribed in the Disciplinary Rules/Temporary Service Rules for his purpose.

In order to check its misuse, it has also been decided that this power of termination
of services for non-compliance of the condition(s) in the offer of compassionate
 appointment should vest only with the Secretary in the concerned administrative
Ministry/Department not only in respect of persons working in the Ministry/Department
proper but also in respect of Attached/Sub-ordinate offices under that Ministry/Department
(O.M. No. 14014/19/2000-Estt. (D), dated 24-11-2000)
18. GENERAL

i) Appointments made on grounds of compassion should be done in such a way that persons
appointed to the post do have the essential educational and technical qualifications and
experience required for the post consistent with the requirement of maintenance of
efficiency of administration.

ii) It is not the intention to restrict employment of a family member of the deceased or
medically retired (erstwhile) Group ‘D’ Government servant to an erstwhile Group ‘D’
post only. As such, a family member of such erstwhile Group ‘D’ Government servant
can be appointed to a Group ‘C’ post for which he/she educationally qualified, provided a
vacancy in Group ‘C’ post exists for this purpose.

iii) The Scheme of compassionate appointments was conceived as far back as 1958. Since
then a number of welfare measures have been introduced by the Government which have
made a significant difference in the financial position of the families of the Government
servants dying in harness/retired on medical ground. An application for compassionate
appointment should, however, not be rejected merely on the ground that the family of the
Government servant has received the benefits under the various welfare schemes. While
considering a request for appointment on compassionate ground a balanced and objective
assessment of the financial condition of the family has to be made taking into account its
assets and liabilities (including the benefits received under the various welfare schemes
mentioned above) and all other relevant factors such as the presence of an earning
member, size of the family, ages of the children and the essential needs of the family, etc.

iv) Compassionate appointment should not be denied or delayed merely on the ground that
there is reorganization in the Ministry/Department/Office. It should be made available to
the person concerned if there is a vacancy meant for compassionate appointment and he
or she is found eligible and suitable under the scheme.

v) Requests for compassionate appointment consequent on death or retirement on medical

grounds of erstwhile Group ‘D’ staff may be considered with greater sympathy by
applying relaxed standards depending on the facts and circumstances of the case.

vi) Compassionate appointment will have precedence over absorption of surplus employees
and regularisation of daily wage/casual workers with/without temporary status.

vii) Any request to increase the upper age-limit of 55 years for retirement on medical grounds
prescribed in para 2(A) (b) and (c) above in respect of Group ‘A’/’B’/’C’ Government
servants and to bring it at par with the upper age-limit of 57 years prescribed therein for
erstwhile Group ‘D’ Government servants on the ground that the age of retirement has
recently (May, 1998) been raised from 58 years to 60 years for Group ‘A’/’B’/’C’
Government servants (which is at par with the age of retirement of 60 years applicable to
erstwhile Group ‘D’ Government servants) or on any other ground should invariably be
rejected so as to ensure that the benefit of compassionate appointment available under the
scheme is not misused by seeking retirement on medical grounds at the fag end of one’s
career and also keeping in view the fact that the higher upper age-limit of 57 years has
been prescribed therein for erstwhile Group ‘D’ Government servants for the reason that
they are low paid Government servants who get meager invalid pension in comparison to
others.
19. IMPORTANT COURT JUDGEMENTS
The ruling contained in the following judgements may also be kept in view while
considering cases of compassionate appointment:-

(a) The Supreme Court in its judgement dated April 8, 1993 in the case of Auditor General
of India and others Vs. G. Ananta Rajeshwara Rao [(1994) 1 SCC 192] has held that
appointment on grounds of descent clearly violates Article 16 (2) of the Constitution;
but if the appointment is confined to the son or daughter or widow of the Government
servant who died in harness and who needs immediate appointment on ground of
immediate need of assistance in the event of there being no other earning member in
the family to supplement the loss of income from the bread winner to relieve the
economic distress of the members of the family, it is unexceptionable.
(b) The Supreme Court’s judgement dated May 4, 1994 in the case of Umesh Kumar
Nagpal Vs. State of Haryana and others [JT 1994(3) S.C. 525] has laid down the
following important principles in this regard:
(i) Only dependents of an employee dying in harness leaving his family in penury and
without any means of livelihood can be appointed on compassionate ground.
(ii) The posts in Group ‘C’ and ‘D’ (formerly Class III and IV) are the lowest posts in
the non-manual and manual categories and hence they can be offered on
compassionate grounds and no other post i.e. in the Group ‘A’ or Group ‘B’
category is expected or required to be given for this purpose as it is legally
impermissible.
(iii) The whole object of granting compassionate appointment is to enable the family to
tide over the sudden crisis and to relieve the family of the deceased from financial
destitution and to help it get over the emergency.
(iv) Offering compassionate appointment as a matter of course irrespective of the
financial condition of the family of the deceased or medically retired Government
servant is legally impermissible.
(v) Neither the qualifications of the applicant (dependent family member) nor the post
held by the deceased or medically retired Government servant is relevant. If the
applicant finds it below his dignity to accept the post offered, he is free not to do
so. The post is not offered to cater to his status but to see the family through the
economic calamity.
(vi) Compassionate appointment cannot be granted after lapse of a reasonable period
and it is not a vested right which can be exercised at any time in future.
(vii) Compassionate appointment cannot be offered by an individual functionary on an
ad-hoc basis.

(c) The Supreme Court has held in its judgement dated February 28, 1995 in the case of the
Life Insurance Corporation of India Vs. Mrs. Asha Ramchandra Ambedkar and others
[JT 1994(2) S.C. 183] that the High Courts and Administrative Tribunals cannot give
direction for appointment of a person on compassionate grounds but can merely direct
consideration of the claim for such an appointment.

(d) The Supreme Court has ruled in the cases of Himachal Road Transport Corporation Vs.
Dinesh Kumar [JT 1996 (5) S.C. 319] on May 7, 1996 and Hindustan Aeronautics
Limited Vs. Smt. A. Radhika Thirumalai [JT 1996 (9) S.C 197] on October 9, 1996 that
appointment on compassionate ground can be made only if a vacancy is available for
that purpose.
 (e) The Supreme Court has held in its judgement in the case of State of Haryana and others
Vs. Rani Devi and others [JT 1996(6) S.C. 646] on July 15, 1996 that if the scheme
regarding appointment on compassionate ground is extended to all sorts of casual, ad-
hoc employees including those who are working as Apprentices, then such scheme
cannot be justified on Constitutional grounds.
(f) The Hon’ble Supreme Court in its judgement dated 05-04-2011 in Civil Appeal No.
2206 of 2006 filed by Local Administration Department vs. M. Selvanayagam @
Kumaravely has observed that “an appointment made many years after the death of the
employee or without due consideration of the financial resources available to his/her
dependents and the financial deprivation caused to the dependents as a result of his
death, simply because the claimant happened to be one of the dependents of the
deceased employee would be directly in conflict with Articles 14 & 16 of the
Constitution and hence, quite bad and illegal. In dealing with cases of compassionate
appointment, it is imperative to keep this vital aspect in mind” (O.M. No.
14014/3/2011-Estt.(D), dated 26-07-2012)

ANNEXURE

PROFORMA REGARDING EMPLOYMENT OF DEPENDENTS OF GOVERNMENT

SERVANTS DYING WHILE IN SERVICE/RETIRED ON INVALID PENSION

PART – A

I (a) Name of the Government servant

(Deceased/retired on medical grounds).
(b) Designation of the Government Servant.
(c) Whether it is MTS (erstwhile Group ‘D’) or not?
(d) Date of Birth of the Govt. Servant
(e) Date of Death/retirement on medical grounds.
(f) Total length of Service rendered.
(g) Whether permanent or temporary.
(h) Whether belonging to SC/ST/OBC.

II (a) Name of the candidate for appointment.

(b) His/Her relationship with the Govt. Servant.
(c) Date of Birth
(d) Educational Qualification
(e) Whether any other dependent family member
has been appointed on compassionate grounds.

III Particulars of total assets left including amount of

(a) Family Pension
(b) D.C.R. Gratuity
(c) G.P.F. Balance
(d) Life Insurance Policies (including Postal Life
Insurance)
(e) Moveable and Immoveable properties and
annual income earned therefrom by the family.
(f) C.G.E. Insurance amount
(g) Encashment of leave
(h) Any other assets
Total
IV Brief particular of liabilities if any.

V Particulars of all dependent family Members of the

Government servant (if some are employed, their
income and whether they are living together or
separately)

Sl. Name (s) Relationship Age Address Employed or not?

No with Govt. (if employed
servant particulars of
employment and
emoluments)
1 2 3 4 5 6
1
2
3
4
5
6

VI. DECLARATION/UNDETAKING

1. I hereby declare that the facts given by me above are, to the best of my knowledge,
correct. If any of the fact herein mentioned are found to be incorrect or false at the
future date, my services may be terminated.
2. I hereby also declare that I shall maintain properly the other family members who were
dependent on the Government Servant/member of the Armed Forces mentioned against
1(a) of Part-A of this form and in case it is proved at any time that the said family
members are being neglected or not being properly maintained by me, my appointment
may be terminated.

Date:

Signature of the candidate

Name: ________________________________

Address: ______________________________

Shri/Smt/Kum____________________________________________________________
is known to and the facts mentioned by him/her are correct.

Date:
Signature of the permanent Government servant

Name: ________________________________

Address: ______________________________

I have verified that the facts mentioned above by the candidate are correct.

Date:

Signature of the permanent Government servant

Name: ________________________________

Address: ______________________________
PART B

(TO BE FILLED IN BY OFFICE IN WHICH EMPLOYMENT IS PROPOSED)

I.
(a) Name of the candidate for Appointment.

(b) His/Her relationship with the Government

servant.

(c) Age (date of birth), educational qualifications

and experience. If any.

(d) Post (Group C) which employment is proposed

(e) Whether there is vacancy in that post within the

ceiling of 5% prescribed under the scheme of
compassionate appointment.

(f) Whether the post to be filled is included in the

Central Secretariat Clerical Service or not.

(g) Whether relevant Recruitment Rules provide for

direct recruitment

(h) Whether the candidate fulfils the requirements of

the Recruitment Rules for the post.

(i) Apart from waiver of Employment

Exchange/Staff Selection Commission procedure
what other relaxation are to be given.

II Whether the facts mentioned in Part-A have been

verified by the office and if so, indicate the records.

III
If the Government servant died/retired on medical
ground more than 5 years back, why the case was
not sponsored earlier.

IV
Personal recommendations of the Head of the
Department in the Ministry/Department/
Office.
(With his signature and office Stamp/Seal)

[Authority: G.I. Min. of Personnel, Public Grievances and Pensions (Deptt. of Personnel & Training,
O.M. No. F. No. 14014/02/2012-Estt. (D) dated 16-01-2013 received with C&AG of India, N. Delhi
letter No. 178-Staff (Aptt.II)/78-2011/Vol.I dated 30-01-2013]
Reservation of Vacancies for Ex-Servicemen

36. The Provisions regarding reservation of vacancies for Ex-Servicemen are contained in the
Government of India, M.H.A. Deptt. of Personnel and Administrative Reforms Notification
No. 39016/10/79-Estt (c) dt. 11-12-1979 regarding Ex-Servicemen (Re-Employment in Central
Civil Services and posts) Rule, 1979 communicated in CAG’s circular No. 322-NGE.III/53-
80(I) dt. 04-02-1980

Ten percent of the vacancies in Group – ‘C’ posts and twenty percent of the vacancies in
Group – ‘D’ posts including permanent vacancies filled initially on a temporary basis and
temporary vacancies which are likely to be made permanent or likely to continue for 3 months
or more to be filled by direct recruits in any year shall be reserved for being filled by ex-
servicemen, provided that in any recruitment year, the total number of vacancies reserved for
ex-servicemen, scheduled castes and scheduled Tribes taken together shall not exceed fifty
percent of the vacancies to be filled in that year.

No separate rosters on the basis prescribed for SC/ST need be maintained for Ex-
Servicemen.

(Authority: CAG’s circular No. 4115-NGE.III/77-79 (i) dt. 26-12-79)

37. Reservation for scheduled caste and scheduled tribe candidates should be made in the vacancies
reserved for Ex-servicemen also. However, if any Ex-servicemen belonging to SC/ST is
appointed his appointment shall be counted against the overall reservation for SC/ST.

[Authority: G.I.M.H.A. DPAR Notification No. 39016/10/79-Estt (c) dt. 15-12-1979

received with CAG’s circular No. 332-NGE.III/53-80(I) dt. 04-02-1980]

38. No vacancy reserved for Ex-servicemen in a post to be filled otherwise than on the results of an
open competitive examination shall be filled by the appointing authority by any general
candidate until and unless the said authority:

(j) Has obtained a ‘Non-availability Certificate’ from the Employment Exchange (where a
requisition is placed on an Employment Exchange).

(ii) Has verified the non-availability of a suitable candidate by reference to the Director
General Resettlement and recorded a certificate to that effect.

(iii) Has obtained the approval of the Central Government.

[Authority: G.I.M.H.A. DPAR Notification No. 39016/10/79-Estt (c) dt. 15-12-1979

received with CAG’s circular No. 332-NGE.III/53-80(I) dt. 04-02-1980]

Liaison Officer

39. In each Ministry/Department Attached and Subordinate offices, the Deputy Secretary in charge
of administration (or another officer at least of the rank of Deputy Secretary designated for the
purpose) will act as a Liaison officer in respect of matters relating to the representation of
Scheduled Caste and Scheduled Tribes in all establishments and services under the
administrative control of the Ministry/Department.

In view of the fact that new office have come into existence consequent upon the
restructuring of cadres in I.A & A.D. w.e.f. 1-3-84 the following officers are nominated as
Liaison Officers for work relating to the representation of Scheduled Castes and Scheduled
Tribes in various offices in I.A. & A.D. in modification of instructions contained in this office
circular No. 2482-N-2/175-68 dated 11-12-68.
 Civil Audit Offices - Dy. D.A/J.D.A. (Admn) in each Director of Audit
Offices.
Civil Accounts Offices - DAG/SR. DAG (Admn) in each Accountant
General’s Office.
Commercial Audit Offices - Joint D.C.A./Deputy D.C.A. in-charge of
Administration in each M.A.B. & Ex-officio D.C.A.
Offices.
Railway Audit Offices - Dy. Director of Audit in-charge administration in
each of the Director of Audit offices.
Post and Telegraph Audit Offices - Each Jt. Director/Dy. Director under the Control of
Director of Audit, P&T, Delhi
Defence Audit Offices - Each Jt. Director/Dy. Director under the control of
Director of Audit, Defence Service, New Delhi.
While sending a dereservation proposal to Hqrs. Office the liaison officer nominated for work
relating to representation of SC/ST’s should record a certificate at the end of dereservation
proforma (quadruplicate) that the proposal is in order.
In order to ensure due compliance of orders of reservation issued from time to time and to
scrutinise the statistical date etc. all the cadre controlling officers are advised to create cells for the
purpose, if such cells are not already existing. The main function of the cell would be to assist the
Liaison officer to discharge his duties effectively.
[Authority: CAG’s circular No. 1043-N. 3013-85-I dt. 10-04-85 and No. 1590-N-III/13-85-I dt. 25-
05-1985]
The duties and functions of the Liaison officers are laid down in Para-15 of the Brochure, 1987
Edition.

Verification of Character and Antecedents of Govt. Servants before the first appointment

40. The verification of character of antecedents of candidates selected for appointment should be
made as laid down in the Brochure on verification of character and antecedents issued by the
Govt. of India and circulated under C&AG’s office circular No. 2811-NGE-III/48-86-III dated
24-07-1987.

Prior verification of character and antecedents is necessary before appointments are made
to posts in a central Service Class-I or II. As regards appointments in lower posts viz. Class-III
services of the Govt. of India such detailed verification is not necessary except in Secretariat
and attached offices. In such cases as applicant for Class-III post is required to produce only a
certificate of Character from a Gazetted officer duly attested by any appropriate person singing
the certificate of character before attesting it.

Where detailed verification has not been prescribed in respect of candidates for
appointment to Class-III posts, the candidates should be required to produce a character
certificate from the Head of the Educational Institution last attended by him and a similar
certificate from the employer, if any, when the candidate is finally approved for appointment he
should be called upon to have the character certificate produced by him earlier attested by a
Stipendiary I Class Executive Magistrate (including District Magistrate or a Sub-Divisional
Magistrate). The appointment may be offered to candidate after the attested certificate is
produced by him. Before attesting a certificate it would be open to the attesting officer to
satisfy himself about the character and antecedents of the candidate. A specimen form of the
Character certificate is reproduced below:

[Authority: G.I. O.M. No. 3/20/55-Estt.(D) dt. 13-09-1955 received with CAG’s No. 4480-
NGE-II/146-54-Pt-III dt. 22-09-1955, G.I. O.M. No. 3/7/56-Estt. (B) dated 20-05-1956 received
with CAG’s No.2136. NGE-II/56-57 dt. 11-06-1958. G.I.M.H. O.M. No. F.S. 3/4/60-Estt (B)
dated 15-05-1960 received with CAG’s No. 1625-NGE-II/385-58 dated 07-06-1980.]
Certificate of Character

Certified that I have known Shri/Smti/Km …………………………………………………….

Son/daughter of Shri …………………………………………… for the last ……………………....
Years ………..months and that to the best of my knowledge and belief, he/she bear reputable
character and has no antecedents which render him/her unsuitable for Govt. Employment.

Shri/Smti/Km ………………………………………………………………is not related to me.

Place…………….
Date…………….. Signature and Designation

(To be attested by Stipendiary I Class District Magistrate/Additional District Magistrate)

Attested

Place…………….
Date…………….. Signature…………………...
Designation………………...
Attesting Authority………...

41. (A) The Govt. of India have reviewed the orders issued from time to time regarding verification
of character and antecedents of candidates selected for appointment to civil posts under the
Govt. of India, and it has been decided that in respect of the verification of character and
antecedents of candidates for appointment to civil posts, the procedure explained below should
be adopted in future.

(B) Pre-enrolment verification whether simple or detailed is a pre-requisite for appointment. It

will be the responsibility of the appointing authority to satisfy itself about the identity and
suitability of the candidate according to the prescribed criteria before making any appointment.

At present, Govt. are following two procedures for verification of character and
antecedents viz.

(1) Detailed verification in respect of :

(a) Group ‘A’ posts
(b) Group ‘B’ posts
(c) Ministerial posts in Govt. of India Secretariat and attached offices
(d) Group ‘C’ posts of all other offices in which detailed verification is considered
particularly necessary in the interest of security by the administrative Ministry or
office.
(e) Cases in which simple verification cannot be done because of the candidate’s
inability to produce a certificate of character.

(2) Simple verification in respect of all Group ‘C’ posts not included in (c), (d) and (e)
above, i.e. in subordinate and other office.

(C) Detailed verification consists of getting an attestation form filled by the candidate and
getting the entries verified by the district authorities.

In simple verification, the candidate is required to furnish: -

(i) An attestation form duly filled in without the identity certificate.

 (ii) In respect of Group – C posts, a certificate of character in the form prescribed duly
attested by a District Magistrate or a Sub-Divisional Magistrate or their superior
officers.
(D) The types of verification now proposed for the various categories of posts would be as
under: -

(a) Detailed verification: - Detailed verification would be applicable to appointments

to: -

i. Group ‘A’ posts

ii. Group ‘B’ posts
iii. Group ‘C’ posts of all those offices in which detailed verification is considered
particularly necessary in the interest of security by the administrative Ministry
or that office.
iv. Cases in which simple verification cannot be done because of the candidate’s
inability to produce a certificate of character.

(b) Simple verification: - Simple verification would be applicable to appointments to

all other posts, viz.
i. Posts of LDC and posts of equivalent grade in the Govt. of India Secretariat
and its attached offices and
ii. Group ‘C’ posts under the Govt. of India in subordinate offices.

As mentioned in para D (a) (iii) above, as an exception to the general procedure in

cases of persons in categories mentioned in para D (b) above, and appointed to certain posts or
services or departments, detailed verification may be necessary for all levels. Such
posts/services/departments may be identified and persons appointed at all levels to these
posts/services/departments may be subjected to detailed verification.

(E) The Ministries etc would here after refer the attestation forms in respects of the various
categories of posts for detailed verification to the District Magistrate or the Commissioner of
Police as the case may be. Cases of additional verification wherever prescribed may be done
through the I.B. through the Ministry concerned.

[Authority: G.I M.H.A., DP&AR OM No.18001/9(3)/78-Estt. (B) dated 02-07-1982 received

with CAG’s No. 2361/N.III/19-82-1 dated 31-07-1982].

Detailed verification/Reverification of character and antecedents of Stenographers, Caretakers and

Chowkidars.

42. It has been decided that detailed verification at the time of initial appointment and
reverification after every two years should be required of only those stenographers who are
engaged in Secret/top Secret work and not of all Stenographers. In the case of Stenographers
for whom simple verification would be done at the time of initial appointment, detailed
verification would be necessary when they are posted to do secret/top secret work preferably
before such posting, and they should be subjected to re-verification periodically so long they
are engaged in the secret/top secret work.

For the sake of uniformity, it has been decided that detailed verification of character
and antecedents in respect of security staff viz chowkidars and Caretakers should invariably be
done at the time of recruitment.
[Authority: CAG’s office letter No. 690-NGE-II/38-70 dated 26-03-1976 and No. 1246-NGE-
II/66-76/Vol0IV/79 dated 14-05-1979 read with circular No. 2361-N-III/19-82-I dated 31-07-
1982]
 43. Detailed verification is not necessary in respect of Group ‘C’ posts where it has not been
prescribed. However, as an exception to this, persons appointed at all levels who may have to
handle top secret/secret/sensitive matters have to be subjected to detailed verification. It is also
confirmed that appointments to Group ‘C’ posts can be made on the basis of simple verification
except in cases of appointments to sensitive posts, department/under-taking Installations
declared sensitive.
[Authority: CAG’s letter Nos. 1156-NGE-III/25-85 dated 12-04-1985, D.O. No.2771-NGE-
III/48-86-Vol-II dated 22-07-1987 and G.I. DP&AR OM No.18011/2(S)/85-Estt (B) dated 07-
02-1985 received with CAG’s No. 538-N.3/25-85 dated 16-02-1985].

44. The candidates should furnish an attestation form (specimen reproduced below) duly filled in
with an identity certificate.
[Authority: G.I. MHA OM No.56/50/54-Estt-(B) dated 25-09-1954 received with CAG’s office
letter No. 910-NGE-II/70-69 dated 24-04-1971]

Verification of Claims of Candidates belonging to Scheduled Caste/Scheduled Tribe

45. Schedule Caste/Scheduled Tribe candidates applying for appointment to post under the Govt.
of India have to furnish a certificate in form prescribed issued by one of the following
authorities: -
(1) District Magistrate/Additional District
Magistrate/Collector/Deputy Collector/Commissioner/1st Class Stipendiary
Magistrate/City Magistrate/Sub-Divisional Magistrate/Taluka Magistrate/Executive
Magistrate/Extra Assistant Commissioner.
(2) Chief Presidency Magistrate/Additional Magistrate. Chief
Presidency/Presidency Magistrate.
(3) Revenue Officer not below the rank of Tehsildar.
(4) Sub-Divisional Officer of the area where the candidate and/or his
family normally resides.
(5) Administrator/Secretary to Administrator/Development officer
(Lakshadweep Islands)
(6) Not below the rank of 1st Class Stipendiary Magistrate.

Certificate issued by one of the authorities in the above list may be accepted as
sufficient proof in support of candidates claim as belonging to Scheduled Caste/Scheduled
Tribe in addition to the Matriculation/birth certificate.
It is, however open to the appointing authorities to verify the claims of a candidate if
considered through the District Magistrate of the place where the candidates and their family
ordinarily resides.
[Authority: No. 13/2/57-SCT (L) dated 25-05-1970 and paras. 13.1 to 13.3 of the Brochure 7th
Edition].

Intimation regarding change of religion by Scheduled Caste Candidate

46. As no person professing a religion different from Hindu or Sikh religion can be deemed to be a
member of the Scheduled Caste, the appointing authorities should stipulate in the letter of
appointment issued to scheduled caste candidates that they should inform about the change, if
any of the religion to their appointing/administrative authority immediately after such change.
The serving Scheduled Caste employees should be instructed to intimate in form (Specimen
reproduced below), the change in any, in their religion immediately to their appointing or
administrative authority.
 [Authority: DPAR OM No. 13/3/71-Estt (SCT) dated 10-09-1971 received with CAG’s office letter
No. 695-NGE-II/2173 dated 06-04-1973].

FORM

I hereby declared that I belong and have always belonged to the …………………………
religion and undertake that in case I adopt a religion other than Hinduism or Sikhism, I shall as soon as
such a change of religion takes place intimate to the administration of the office of the particulars in this
regard in the following form: -

Name of the official/designation/section in

1 which working

2 Date of entry into service

Religion at the time of appointment with
3 sub-caste such as Adi-Dravida/Adi-
Andhra/Adi-Karnataka etc.
Whether religion has been changed after
entry into service. If so, the date of
4 adoption or religion other than
Hindu/Sikhism and the particulars of the
religion adopted
Copies of documentary proof regarding the
adoption of such a different religion e.g.
5 Baptism certificate in the case of adoption
of Christianity etc or other documentary
proof in other case.
Date of intimation of change of religion to
6 administration.

Dated:
Signature of the candidate

47. The date of change of religion should also be ascertained, and when retrospective withdrawal
of concession is involved, such action should be taken. The Accountant General is at liberty to
satisfy himself that the date of conversion reported is correct when withdrawal of concession
retrospectively may be necessary.

So far as reconversion of Hindu/Sikh religion by persons belonging to Scheduled Caste

communities professing other religions is concerned, apart from verifying the fact of
reconversion in the ‘Sudhi’ or other documents issued by the institutions (Hindu, Sikh, Arya
Samaj etc.) it has also to be verified that the persons concerned have been accepted back into its
fold by community. The onus of proving this will rest on the Government Servant concerned
and it will be open to the Accountant General to undertake further investigation as he may
consider necessary before treating them as scheduled caste employees for the purpose of the
concessions. No procedure has or intended to be the prescribed by the Govt. of India and each
case will have to be decided on merits. Such cases should be dealt with, with extra care as
acceptance or reconversion would involve granting concessions.

(Authority: CAG’s office letter No. 1547-NGE-III/71-73 dated 10-07-1973)

48. A person belonging to a higher caste who was not entitled to certain privileges on the ground
that he was not a person belonging to backward classes, Scheduled Castes etc., would not
become entitled to such privileges merely by reason of marriage with a scheduled caste person.

(Authority: CAG’s office No. 1379-NGE-II/75-72-II dated 21-06-1975)

 49. As the orders regarding reservation for Scheduled Caste/Schedule Tribe issued by the Govt. of
India do not provide for exclusion of any member of Scheduled Caste/Scheduled Tribe
community from consideration for promotion against vacancy reserved for them on the basis of
declaration of such a candidate surrendering his claim against a reserved vacancy, the
Scheduled Caste/Schedule Tribe Candidate concerned cannot be excluded from the vacancy on
the basis of his declaration against a reserved vacancy promotion against a reserved vacancy.

(Authority: CAG’s office letter No. 2607-NGE-II/56-74-III dated 26-10-1974)

50. The form in which the caste certificate has to be given by Scheduled Caste/Scheduled Tribe
candidate prescribed in Appendix 14 (at page 345) on the Brochure 7th Edition is reproduced
below: -

Form of certificate to be produced by a candidate belonging to a Schedule Caste/Scheduled

Tribe in support of his claim.

Form of Caste Certificate

This is to certify that Shri/Smt/Km……………………………………………………………

son/daughter of ……………………………………..of village/town*………………………………... in
district/Division*…………………...................of the State/Union Territory* ………………...........
belongs to the …………………………….Caste/Tribe* which is recognised as Scheduled
Caste/Scheduled Tribe* under:

* The Constitution (Scheduled Castes) order, 1950

* The Constitution (Scheduled Tribes) order, 1950
* The Constitution (Scheduled Castes) (Union Territories) order, 1951
* The Constitution (Scheduled Tribes) (Union Territories) order, 1951
* The Constitution (Jammu & Kashmir) Scheduled Castes order, 1956
* The Constitution (Andaman & Nicobar Islands) Scheduled Tribes order, 1959 as
amended by the Scheduled Castes and Scheduled Tribes orders (Amendment) Act,
1876.
* The Constitution (Dadra and Nagar Haveli) Scheduled Castes order, 1962
* The Constitution (Dadra and Nagar Haveli) Scheduled Tribes order, 1962
* The Constitution (Pondicherry) Scheduled Castes order, 1964
* The Constitution (Scheduled Tribes) (Uttar Pradesh) order, 1967
* The Constitution (Goa, Daman and Diu) Scheduled Castes order, 1968
* The Constitution (Goa, Daman and Diu) Scheduled Tribes order, 1968
* The Constitution (Nagaland) Scheduled Tribes, 1970

2. Shri/Smt/Km*……………………………………………………… and/or/his/her family

ordinarily resides in village/town*…………………………..of…………………………….
District/Division* of the State/Union Territory of ……………………………………………...

Place: …………………

Date: ………………… Signature …………………………………

Designation………………………………….
(with office seal)

State/Union Territory………………………..
* Please delete the words which are not applicable.

Note: The term “ordinarily resides” used here will have the same meaning as in section 20 of the
Representation of the Peoples Act, 1950.
 51. The Caste status of the Scheduled Caste/Scheduled Tribe employees should also be verified at
every important event of their career starting from their appointment to service until their
retirement viz. crossing of E.B. declaring quasi-permanent, confirmation, promotion etc. Caste
status should also be verified before forwarding their representation on service matters to Hqrs.
Office. This exercise should also be followed in respect of representation of Scheduled
Caste/Scheduled Tribe. Employees rented through any other service viz. Commissioner for
Scheduled Castes and Scheduled Tribes, New Delhi or through various Govt. of India
Ministries.

[Authority: CAG’s office letter No. 4679-NGE-III/61-90-III dated 05-01-1982].

Procedure of Appointment

Offer of appointment

52. The persons who are expected to be appointed in the next two months should be informed of
this fact so that they can be ready for joining when the offers of appointment are given to them.
The candidates should be asked to produce the following documents while giving them an
intimation about the likelihood of their appointment, if the appointing authority can satisfy
himself about the bonafide of the candidates before issuing an offer of appointment.

i) Certificate of Character.
ii) Attestation form duly completed.
iii) Scheduled Caste/Schedule Tribe certificate from a Magistrate
iv) A declaration indicating whether he/her husband has more than one wife living.
v) No objection certificate from his previous employer and release order from his
employer accepting his resignation from that service.
vi) Displaced person certificate from a Gazetted Officer etc.

The candidate should be specifically told that the letter is not an offer of appointment.

The offer of appointment should be issued to the candidate only after scrutiny of the
necessary documents and satisfying about the bonafides of the candidate. The actual
appointment will be made after acceptance of this offer by the candidate and completion of
other formalities.

The specimen form of the above mentioned documents and offer of appointment and
acceptance are given in the Annexure I to IV.

It will be open to the Accountant General to make minor modification in the terms of
“offers” and “Appointment Order” to suit local convenience such as detailed verification of
character and antecedents, liability of transfer to the separated accounts organisations etc.

The form of ‘Appointment Orders’ etc. in respect of various posts are indicated in
Annexures I to IV.

[Authority: CAG’s office letter Nos. 758-NGE-II/51-72-I dated19-04-1973 and 2504-NGE-

II/52-74 (II) (B) dated 10-10-1974]

53. The academic certificates should be particularly scrutinised before admitting any person to
Government service. The appointing authority should ordinarily make himself responsible for
this task and in case of doubt the official gazette of publication of results should be referred to
immediately.
[Authority: G.I. MHA OM No.F.2/11/62-Estt (B) dated 19-07-1962 received with CAG’s office
letter No. 1852-NGE-II/259-62 dated 03-08-1962]
 54. The identity of the candidate may be verified at the time of appointment by comparison of the
signature in the joining report with that on the original application and other records (attestation
forms etc.)

[Authority: CAG’s office letter No. 111-NGE-II/61-66 dated 01-02-1967]

Plural Marriage

55. (1) No person who has more than one wife living or who having a spouse living, can marry in
any case in which marriage is void by reason of its taking place during the lifetime of such
spouse shall be eligible for appointment to service provided that the Central Government may
if satisfied that there are special grounds for so ordering exempt any person from the operation
of this rule.

(2) No women whose marriage is void by reason of her husband having a wife living at the
time of such marriage or who has married a person who has 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, exempt any person from the operation
of this rule.

(3) The candidates on their appointment will be required to fill in a declaration in the prescribed
form wherein he/she should indicate whether he has more than one wife living/her husband has
no other living wife. In case the declaration given is found incorrect, he/she will be liable to be
dismissed from Government service. The aforesaid procedure will apply to new entrants to both
sexes. He/She should apply for grant of exemption in the prescribed application wherein it is
necessary.

[Authority: G.I. M.H.A. OM No. 25/35/60-Estt (A) Dated 09-12-1960 received with CAG’s
letter No. 32-NGE-II/395-60 dated 09-11-1961]

(G.I. M.H.A. OM No. 25/37/69-Estt (A) Dated 22-04-1970 received with CAG’s letter No.
1338-NGE-II/51-70 dated 28-07-1970).

Medical examination of Government Servants on their first appointment

56. A medical examination should precede actual appointment. All selected candidates who have
accepted offers of appointment to Group – C and Group – D posts are to be sent to the
appropriate medical authority with a written request for medical examination from the head of
the office concerned. In all cases the candidates concerned shall first pay the fees at the
prescribed rates direct to the Medical Officer and then claim reimbursement after joining duty.
No reimbursement will be allowed in the case of candidates who are found unfit.

[Authority: G.I. OM No. 5/6/54-RTS dated 28-09-1956 and G.I. Min. of Health O.M. No. 5(ii)-
37/60-M-II Dated 21-11-1960 received with CAG’s endorsement No. 803-A.2/42-60 dated 02-
06-1961].

Employment of Women candidate in a state of Pregnancy

57. It is not necessary to declare a woman candidate as “Temporarily unfit” if she is found to be
pregnant during medical examination before appointment against posts which do not prescribe
by the elaborate training, i.e. they can be appointed straightway on the job. However, where
pregnant women are to be appointed against posts carrying hazardous nature of duties e.g., in
police organisation etc. and they have to complete a period of training as per condition of
service, the instructions laid down in Ministry’s O.M. No. 14034/5/75-Estt (D) dated 19-07-
1976 will continue to apply.

[Authority: G.I. DP & AR O.M. No. 14034/4/84-Estt-(D) dated 13-02-1985 and G.I. A.G.’s
circular No. 2617-NGE-III/35-86 Vol. III dated 04-08-1988].
Medical examination of candidates already in service

58. A person who has already been medically examined by the prescribed medical standards and
by the appropriate medical authority, should not be subjected to a fresh medical examination, at
the time of his appointment, to the new post, irrespective of the fact whether that person was
permanent, quasi-permanent or temporary in his previous employment.

[Authority: G.I. O.M. No. F.15 (1)/EV(B)/62 dated 05-07-1962 received with CAG’s office
letter No. 322-A/97-A-II dated 18-07-1962].

Extension of time limit for joining duty by new recruits

59. The Accountant General may at the request of the candidate allow relaxation of time limit to
join the initial appointment for a maximum period of two months beyond the date indicated in
the offer of appointment for reason other than non-completion of medical formalities. Their
seniority will be regulated from the date of joining. Extension beyond this period requires the
approval of the Hqrs. Office. Where the delay is solely due to non-completion of medical
formalities, in respect of the candidate himself, the Accountant General may grant extension of
time to join initial appointment without limit of time. In these cases the panel seniority of the
candidate will remain intact.

[Authority: C&AG’s Circular Nos. 3137-NGE-III/98-79 dt.18-10-1979 and No.3458 No. 2/29-
82 dt. 28-10-1983].

Medical examination for physical fitness of candidates having neural Leprosy

60. Candidates having suffered from Leprosy but now declared as ‘disease-arrested’ or ‘cured’ by a
competent authority should not be regarded as physically unfit for public services subject to the
following conditions: -

(vii) In addition to the normal medical examination by the appropriate medical authority
prescribed in the rules form time to time for physical fitness for initial appointment
to Government service, candidates should also be examined at the time of their
initial appointment, by a Govt. Leprosy Medical Officer working in a Leprosy
Medical Hospital or as District Leprosy Officer trained in Leprosy from a
recognised Leprosy Training Centre, and without less than five years standing in
the diagnosis and treatment of Leprosy.
(viii) It should be specifically certified by the Govt. Leprosy Medical Officer, who
examines the candidates at the time of their first appointment that the candidates
concerned have taken the full course of treatment and have been declared as
‘decease-arrested’ verifying from the available records of treatment and certificate
of the patient, as well as clinical and bacteriological examination of the patient.
(ix) Ministries, in consultation with the Department of Health, may exclude certain
specific posts where high standard of physical fitness is necessary, but such
exclusion should be reduced to the minimum as the main purpose of this order is to
break the psychological barrier between harmless ex-leprosy patient and the public.
The position should be reviewed after a period of five years.
(x) Apart from the initial medical examination at the time of recruitment, such person
should be medically examined annually (for a period of five years after initial
appointment) to check that he takes the maintenance those of the drug if any
advised by the Medical Officer who declared him as ‘decease-arrested’ and that the
disease-arrested condition has been maintained, discloses, at any time, that the
person concerned is having a recurrence of the disease with infactiousness, such
cases should be dealt-with under the normal rules for the purpose of their being
given leave for treatment and the treatment period if required to be continued for
 over three years to make the patient non-infectious, he/she may be considered for
invalidation from service.

(xi) The confirmation of such a Government servant should be proceeded with only
after two years of service during which he is continued to be non-infectious and the
disease has remained in the arrested or cured condition.

In all cases of doubt or where a departure is required to be made from the above
procedure, the case should be referred to the Department of Health.

[Authority: G.I. Min. of Health and Family Welfare OM No.A-17001/6/79-MS(1) dated

25-06-1980]

Oath of allegiance to the Indian Union

61. Every candidate should at the time of appointment, take oath of allegiance to the Indian Union
in the form given below: -

“I…………………………………….swear/solemnly affirm that I will be faithful and bear true

allegiance to India and the Constitution of India as by law established, that I will uphold the
Sovereignty and Integrity of India and that I will carry out the duties of my office loyally,
honestly, and with impartiality. (So help me God)”
[Authority: 31/1/63-Estt (A) dated 23-03-1964 received with CAG’s endorsement No.522-NGE-
II/62-64 dated 09-04-1964].

62. The oath/affirmation should be taken/made before the Establishment Officer (Administration).
[Authority: G.I. MHA OM No. 139-52-Estt dated 31-07-1952].

A record of all full-time Govt. Servant who have taken/made the prescribed
Oath/affirmation should be maintained in a separate register for each different grade of
Government servants in the following form: -
Whether Designation of
Date of which “Oath or the officer before Signature
Name of the Govt.
Sl.No. Oath/Affirmation Affirmation” whom the of the
Servant
was taken/made was Oath/Affirmation Officer.
taken/made was taken/made

63. Wherever S.C/S.T. candidates are called for interview/written test for appointment, travelling
allowances will be granted in accordance with Govt. of India’s orders under SR 132.

The cover and the first page of the register should show the grade of the Government Servants
in respect of whom the record of Oath/Affirmation is kept in Register.

[Authority: G.I. MHA No. 139/52-Estt(S) dated 31-07-1952 received with CAG’s endorsement
No. 137-NGE-II/2-52 B.I. dated 20-01-1953]

Reservation for S.Cs/S.Ts in recruitment

64. For the purpose of recruitment vis-à-vis reservation in the cadres of auditors, etc. the following
grades were pooled together:
a) Auditor and Stenographers.
b) Clerks and Staff Car Driver.
c) Multi-Tasking Staff
 In terms of para 4.1. (ii) of the Brochure on reservation for S.Cs/S.Ts in services, direct
recruitment to Gr. ’C’ (Classes III) posts, normally attracting candidates on a local or regional
basis, is made through a roster consisting of 100 points.

The following point in a 100 points roster is earmarked for S.Cs/S.Ts.

S.T. = 1, 6, 11, 16, 21, 26, 31, 36, 41, 46, 51, 56, 61, 66, 71, 76, 81, 86 and 91 = 19 Nos.
S.C. = 4, 19, 38, 54, 73 and 89 = 6 Nos.

Dereservation of reserved posts in direct recruitment cadres

65. The existing orders and instructions with regard to reservation for S.Cs and S.Ts in
posts/services filled direct recruitment under the Govt. have been reviewed. In order to protect
the interest of S.C/S.T. communities and to ensure that posts reserved for them are filled up
only by such candidates, it has been decided that where sufficient number of candidates
belonging to S.C/S.T. are not available to fill up the vacancies reserved to them in direct
recruitment, the vacancies shall not be filled by candidates not belonging to these communities.
In other words there will be ban on dereservation. This order came into effect w.e.f. 01-04-
1989 in respect of all direct recruitment to be made to fill up vacancies in Group ‘A’, ‘B’, and
‘C’. It is further clarified that this ban will apply not only to vacancies which arise after 01-04-
1989 but also to the vacancies reserved for S.C./S.T. communities of earlier years which have
not yet been filled up by other community candidates whether such vacancies have been
dereserved or not.

Hereafter, in all cases of direct recruitment to fill up vacancies in Posts/services in

Group ‘A’, ‘B’, and ‘C’ if sufficient number of suitable S.C/S.T. candidates are not available to
fill up vacancies reserved for them in the first attempt of recruitment, then a second attempt
should be made for recruiting suitable candidates belonging to the concerned category in the
same recruitment year or as early as possible before the next recruitment to fill up these
vacancies. If the required number of S.C/S.T. candidates are not even then available, the
vacancies which could not be filled up shall remain unfilled until the next recruitment year.
These vacancies will be treated as “backlog” vacancies.

In subsequent year when recruitment is made for the vacancies of that year (called the
current vacancies) the “backlog” vacancies will also be announced for recruitment, keeping the
vacancies of the particular recruitment year i.e. the current vacancies and the “backlog”
vacancies as two distinct groups. While in respect of vacancies for the year of recruitment the
normal instructions relating to calculation of vacancies reserved for S.C./S.T. as well as the
instruction that not more than 50% of the vacancies could be reserved or S.C/S.T. physically
handicapped etc. will apply, all the backlog vacancies reserved for S.C./S.T. will be filled up by
the concerned candidates belonging to reserved category without any restriction whatsoever as
they belong to distinct group of backlog vacancies.

After the issue of these orders, if vacancies reserved for S.C/S.T. cannot be filled up
and are carried forward as “backlog” vacancies and remain unfilled for three consecutive
recruitment years, the vacancies earmarked for S.C. could be filled by S.T. candidates or vice
versa in all consequent attempt if suitable candidates belonging to the category for which the
vacancy is reserved is not available.

[Authority: G.I. Deptt. of P&T No. 6012/6/88-Estt (SCT) dt. 25-04-1989 forwarded under Hqrs
letter No. 1545-NGE-III/21-89/11 dt. 08-06-1989].
Service Book and Confidential Reports, Gradation List, etc

66. (1) Detailed Rules for maintenance of Service Books are contained in SR 196 to 203. Service
Books maintained in the establishment should be verified every year by the Head of Office
who, after satisfying himself that the services of Government servants concerned are
correctly recorded in each Service Book shall record the following certificate “Service
verified from……..…….(the date record from which the verification is
made)…………………… upto (date) …………………..”.

(2) The Service Book of a Government servant shall be maintained in duplicate. First copy
shall be retained and maintained by the Head of the Office and the second copy should be
given to the Government servant for safe custody as indicated below:

(a) To the existing employees – within six months of the date on which these rules
becomes effective.
(b) To new appointees – within on month of the date of appointment.

(3) In January each year the Government servant shall handover his copy of the Service Book
to his office for updation. The office shall update and return it to the Government Servant
within thirty days of its receipt.

(4) In case the Government servants’ copy is lost by the government servant, it shall be
replaced on payment of a sum of `.500/-

[Authority: Rules 257 of General Financial Rule, 2005].

67. The Service Books will be supplied to the indentors by the Manager, Government of India,
Forms Stores, Kolkata, in the same manner as the other standard forms.

[Authority: CAG’s office letter No. 17(Admn)-II/314-3 dated 10-01-1955]

The existing form of service book has been prescribed in accordance with the orders of
Government of India, Ministry of Finance, Department of Expenditure O.M. No. F.3 (2)-EIV
(A)/73 dated 11-03-1976. The revised form will be applicable only to new entrants in
Government Service. In case of existing Government Servants, the new service book may be
used when the existing stock is exhausted and in that case the existing entries need not be re-
written in the new form.

Important documents like nominations for General Provident Fund, Family Pension &
Death-cum-Retirement Gratuity and Central Government Insurance Scheme are to be placed in
Vol. II of the Service Book which will be kept in the safe custody of the head of office. It has
also been decided that in the case of Government Servants who joined service prior to 11-03-
1976, the old service books when exhausted may be kept in the safe custody of the head of the
office.
[Authority: CAG’s Circular No. 711-Audit-I/91-84 dated 08-10-1985].

Custody of Service Book of Group ‘A’ Officers of I.A. & A.D. on foreign service.

68. Normally, the service record are to be maintained by the office from which the officer proceeds
on deputation. Instructions were issued vide Hqrs. Circular Letter No. 739-T.A.I./197-82 dated
09-07-1984 to transfer the responsibility of maintaining G.P. Fund account etc. to the Pay and
Accounts Officer (Audit) of the town to which the deputationist has been posted and that pay
and accounts office (Audit) has also been made responsible for watching the leave salary and
pension contributions etc. it has become necessary to make the corresponding Accountants
 General/Directors of Audit at the station responsible for maintaining the service records of the
concerned Group ‘A’ officers also.
It has, therefore, been decided that the service records of the I.A. & A.D. officers who
proceed on foreign service/deputation at a station where there is a P.A.O. (Audit) may also be
transferred to the Accountant General/Director of Audit at Foreign Service. In other cases these
records will continue to be maintained by the Head of the office from whose control the officer
proceeded on deputation/Foreign Service.
[Authority: CAG’s Circular No. 492-T.A.I./197-82 dated 10-04-1985].

Custody of Service Books

69. The Service Books of all member of the office are kept in the personal custody of the Assistant
Audit Officer of the Establishment Section.
(i) All entries in the service book including entries in the leave account of non-gazetted
staff other than those on the first page of the service books may be attested by the
Assistant Audit Officer, Establishment Section.
(ii) Entries in the first stage of the Service Book, Annual verification of service and entries
in the service book of the A.A.O., Establishment section may be attested by the
Establishment Officer.
(iii) In addition, the Establishment Office should inspect 10 percent of the service books
and initial them in token of having done so.
(iv) Attestation of entries in the Service Book by the A.A.O., Establishment section
regarding increment, fixation of pay etc. should be made based on the increment
certificate, pay fixation statement etc. duly approved by the Branch Officer.
(v) In the case of earned leave, title to earned leave had to be obtained invariably from the
Establishment section on every occasion before leave is sanctioned.
[Authority: G.I.M.F. O.M. No. F. 93-E-G.I./67 dated 20-04-1967 read with CAG’s No. 1334
Tech-Admn. I/698-66 dated 03-05-1967 and letter No. 2020-T.A.I./698-66 dated 20-07-1966].

Date of Birth

70. Every person newly appointed to a service or a post under Government shall, at the time of the
appointment, declare the date of birth by the Christian era with confirmation documentary
evidence such as a Matriculation Certificate, where prescribed qualification for appointment is
Matriculation or above. In other cases Municipal Birth Certificate or Certificate from the
recognised school last attended shall be treated as a valid document.
[Authority: Rule 256 of General Financial Rule, 2005]

Educational Qualification

71. The educational qualification attained by a Government servant should be entered in the first
page of the service book against appropriate column. A note of educational qualification
attained by the Government servant subsequent to his entry in service may also be made in the
space provided in the Service Book.
[Authority: G.I.M.F. O.M. No. F. 12(17)-EIV/54 dated 02-11-1954]
(i) The fact of passing the recognised examinations in Hindi should be entered in the
service book of the Government servant concerned alongwith the entries relating to
their other educational qualifications.
(ii) An entry regarding the fact of Central Government employees having passed the Hindi
Examinations conducted by the Government of India under the “Hindi Teaching
Scheme”. Hindi Type Writing Examination, and Hindi Stenographer Examination
should be made in the Service Book.
[Authority: G.I. M.H.A. O.M. No. 12/25/58 dt. 09-02-1960 received with CAG’s endorsement
No. 828-NGE-II/660 Part-II dated 24-03-1960 and CAG’s Circular No. 1743-NGE-II/6-
60/Part-II dt. 20-06-1960].
G.P.F. Accounts number to the recorded in Service Books

72. As soon as a Government servant is admitted to a Provident Fund, the account number allotted
to him/her should be entered on the right hand top of the first pate of the Service Book by
means of a rubber stamp.

The fact filling nomination on entry into General Provident Fund may also be noted in
the Service Book.
[Authority: G.I.M.F. O.M. No. F.3 (1)-E-IV/66 dated 07-10-1966]

Quinquennial Attestation
73. The entries in the opening page of every service book should be renewed or reattested at least
once in five years by the Govt. servant and signatures against item 14 and 15 should be dated.
Declaration received from the Govt. servants like:
(i) Declaration of Home Town for purpose of leave travel concession.
(ii) Details of family members for the purpose of family pension etc. may be appended (in
original) with the service book
[Authority: Notes in service book form as revised in G.I. M.E. O.M. No. F.3(2)-E.IV-(A)/ 68
dated 05-02-1972 received with CAG’s endorsement No. 100-O.M 21-62 dated 23-02-1972]

Check of Service Books and Leave Account by internal Test Audit

74. According to para 556 of Comptroller and Auditor General’s Manual of Standing Order
(Technical) Vol. I test check of service books of the officials of the office is one of the items of
work entrusted to the Internal Test Audit Section. Every year 25 percent of the Service
Book/Leave Account will be checked so that the check of all service books including leave
accounts of all the officials is completed in a cycle of four years.
[Authority: CAG’s office letter No. 228-Inspn/1-70(kw) dated 27-07-1973].

Alteration of date of Birth

75. The date of birth so declared by the Govt. Servant and accepted by the appropriate authority
and entered in the Service Book shall not be subject to any alteration except as specified below:
An alteration of date of birth of a Government Servant can be made with the sanction of the
C&AG if:
a) A request in this regard is made within
five years of his entry into Govt. service.
b) It is clearly established that a genuine
bonafide mistake has occurred; and
c) The date of birth so altered would not
make him ineligible to appear in any school or University or Union Public Service
Commission Examination in which he had appeared or for entry into Govt. service on
the date on which he first appeared at such examination or on the date on which he
entered Government Service.

[Authority: Note 5 below FR 56]

Leave account: A leave account shall be maintained in the prescribed form for each
Govt. servant by the Head of office.

[Authority: Rule 15 of C.C.S. (Leave) Rules. 1972].

 CONFIDENTIAL REPORTS

Importance of annual confidential Reports

76. Merit as reflected in the confidential reposts is generally recognised as the main criterion for
deciding the cases of promotion to higher grades, confirmation and crossing of E.B. etc. It is,
therefore, very important both in the interest of efficiency of the service and also of the officers
that the reports are written with the greatest possible care so that the work, conduct, character
and capabilities of the officer reported upon can be accurately judged from the recognised
opinion. Officers recording remarks must realise the importance of these entries as their own
competency will be judged partly from the confidential remarks they record about officers
working under them.

Periodicity of writing CRs

77. The confidential reports of officers in Group ‘B’ and ‘C’ cadres are to be written for each
financial year. After filing in Part I of the CR form by the Administration, the blank CR form
will be given to the officers reported upon under intimation to the Reporting Officers or
through the Reporting Officer with clear indication that the officers reported upon should
submit the self-appraisal in Part II of the CR within 15 days of receipt of the blank CR form i.e.
preferably by 15th April of each year. A reporting officer should not wait till the expiry of the
first week if self-appraisal is not received by the stipulated time, the Reporting Officers 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. It should also be made clear in the reminder that if the
officer to be reported upon fails to submit the self-appraisal by the stipulated date, the report
will be written without self-appraisal. If no self-appraisal is received by the stipulated date the
reporting officer can obtain another blank CR form and proceed to write the report on the basis
of his experience and conduct of the officer reported upon. While doing so he can also point
out the failure of the officers reported upon to submit his self-appraisal within the stipulated
time.

[Authority: C&AG’s letter No. 193-N 2/23/87 dated 27-02-1987].

Instructions to the Reporting/Reviewing officers in writing C.R./Principles to be observed by

Reporting Officers in writing reports

78. The general instructions/principles which are required to be observed by the Reporting Officers
for writing annual reports are given in the Annexures attached to the CR forms.

Communication of adverse remarks

79. All adverse remarks in confidential Reports of Govt. servants both on performance as well as
on basic qualities and potential, should be communicated alongwith a mention of good points,
within on month of their being recorded. The communication should be in writing and a record
to that effect should be kept in the C.R. dossier of the Govt. servant concerned.

[Authority: G.I. M.H.A. (Deptt. of Pers and A.R.) O.M. No. 21011/1/77-Estt. A dated 30-01-
1978 received with CAG’s endorsement No. 332-N. 2/16-85 dated 08-03-1985].

Representation against adverse remarks

80. The time limit for submission of representation against adverse remarks in one month from the
date of communication of the adverse remarks. While communicating the adverse remarks, the
official should be informed that he can submit his representation within one month.

When his first representation is rejected, the Govt. servant has a right to represent
against the rejection within six months of the rejection of the representation and this will be to
the authority above the authority which has rejected the representation.
 The representation against adverse remarks should be examined by the authority
superior to the Reviewing officer and should be decided within three months from the date of
submission of representation.
[Authority: C&AG’s circular No. 100-N. 2/15-86 dated 03-03-1987]

Period of preservation of C.R.

81. Confidential Reports relating to deceased officer may be destroyed after 2 years and those of
retired Govt. servants 5 years after the date of retirement. C.R. files of Govt. servants who have
resigned may be destroyed after 2 years from the date of resignation while those of the Govt.
servants discharged from service may be destroyed after 5 years from the date of discharge.
The C.R. files of the officials who join other departments, undertakings, bodies etc., are
required to be maintained so long as the lien of the Govt. servants are kept. Thereafter the C.R.
files may be transferred or destroyed. In the case of transfer to other Departments, the C.R. files
may also be transferred to the concerned authorities after final absorption of the Govt. servant.
However, in the case of absorption in Public Sector undertakings, Autonomous Bodies, etc.,
where there is no system of transfer, the C.R. files may be destroyed after 5 years from the date
of termination of lien treating them as retirement.
[Authority: C & AG’s circular No. 5680-N 2/53-81 dated 31-10-1981]

Writing of C.R. when no Reporting Officer is entitled to write the report on the officer

82. There may be case when there is no Reporting Officer having the requisite experience of 3
months or more during the period of report, as a result of which no Reporting Officer is in a
position to initiate the report. In such case the Reviewing officer, provided the Reviewing
Officer has been the same for the entire period of report and he is in a position to fill in the
columns to be filled in by the Reporting Officer. Where a Report is thus initiated by the
Reviewing Officer, it will have to be reviewed by the officer superior to the Reviewing Officer.
[Authority: G.I. Min. of Pers. And Trg. A.R. and P.G. and Pension (Deptt. of pers. Trg.) O.M.
No. 21011/8/85-Estt (A) dated 23-09-1985 received with C&AG’s circular No.8-N.2/16-85
dated 08-01-1986].

Only photo copies of C.Rs. to be sent out

83. Often Confidential Reports are required to be sent outside for some purpose but their timely
return is generally not monitored resulting in dislocation of programme for D.P.C. where the
C.R. of the officers are required to be retained by the authority other than the authority who
maintains it, for some or other reasons it is advised that the original C.R. should be kept with
the cadre authority and only a photo copy is sent out so that no delay takes place merely for the
reason that the C.R. are not available with the cadre authorities. The photo copies should be
destroyed after the purpose for which they were made, has been accomplished.
[Authority: C&AG’s circular No. 214-N. 2/16-86 dated 25-02-1986].

Extraneous materials not to be placed in C.R. file

84. Copies of warnings issued as an administrative action should not be placed in the C.R. file
abinitio. It should be placed in the personal file of the concerned official. At the end of the year,
if the confidential report contains adverse remarks on the same ground for which warning was
issued, a copy of the warning may be placed as annexure to the C.R. if warranted.
If as a result of disciplinary proceedings any of the penalties prescribed under rule 11
of the C.C.S. (C.C.A.) Rules, 1965, is imposed on a Govt. servant, a copy of the penalty order
should invariably be kept in the C.R. dossier of the concerned official.
Placement of extraneous materials in C.R. file may mislead the D.P.C. in their
assessment.
[Authority: CAG’s circular No. 375-N. 2/32-88 dated 23-05-1988]
Physical defects/ill health is not considered adverse in C.R.
 85. The intention behind the communication of adverse remarks is to enable a Govt. servant to
make efforts to remedy or overcome the defects communicated to him. In the case of physical
defects or ill health, the employee concerned has no control to remedy the situation. It is
therefore, not necessary to communicate the entries on physical defects/ill health to the
employee concerned.

[Authority: CAG’s circular No. 319-N. 2/16-87 dated 11-05-1988]

Abolition of remarks by the Accepting Authority in C.R. of Group ‘B’ and ‘C’ officers

86. The existing system of recording remarks by the Accepting Authority (an officer superiors to
the Reviewing Officer) in the Confidential reports of Group ‘B’ and ‘C’ officers in the I.A. &
A.D. has been abolished from the reporting year 1987-88.

[Authority: CAG’s circular No. 1327-N. 2/149-87 dated 16-12-1987]

Adverse report against SC/ST officials - dealing of such cases

87. It was laid down that as and when a SC/ST officials earns an adverse report, his case should be
put up to the Accountant General to enable him personally to consider at the earliest
opportunity, whether any remedial action is possible to improve the performance of such an
official in future. Remedial orders as ordered by the A.G. should be taken simultaneously with
the communication of adverse entries to the employee.

Now it is not necessary to submit such cases to the Accountant General. But while
considering the representation of the SC/ST officials against adverse entries in the C.Rs. the
officer next superior to the Reviewing Officer will simultaneously consider whether any
remedial action is possible to improve the performance of the SC/ST officials in future and if
so, the consequent remedial action as ordered should be taken.

[Authority: C&AG’s circular No. 1328-N. 2/149-87 dated 16-12-1987]

Custody of confidential Reports

88. The Confidential Reports of the employees of the different categories of staff are kept in the
custody of different authorities as indicated below: -
Confidential Reports of Kept in the custody of
(1) (2)
(1) Gazetted Officers Accountant General
Senior Deputy Accountant General (Admn)/
(2) Non-Gazetted staff
Deputy Accountant General (Admn)/

Completion Certificate of writing of C.Rs.

89. After the confidential reports of all the non-gazetted staff of the office have been
written/reviewed and adverse remarks, if any, communicated to the official concerned, a
certificate regarding completion of the work of writing confidential report for the year should
be sent to the Comptroller and Auditor General of India by 31st July each year. The certificate
should also indicate the total number of cases in respect of which confidential reports are
required to be written and numbers of cases in which such reports for the year have not been
written and action taken to obtain the confidential reports in those cases. It should also be
certified that the adverse remarks in the confidential reports have been communicated wherever
necessary. The report besides indicating the upto-date position showing details of C.Rs. of the
current year should also indicate the position of the earlier year which are awaiting from
Reporting/Reviewing Officers.
 Proforma
Statement showing the position of arrears in respect of Writing up of confidential reports of
non-gazetted employees
(A) Writing up of C.Rs.
Year Number of C.Rs awaited from Reporting/Reviewing Officers
(Current as well
as previous
AAOs Sr. Auditors Auditors/Steno Clerks & others isolated Group – C
years)
Year-wise
1 2 3 4 5

(B) Review of C.Rs after completion

Year Number of C.Rs to be reviewed
(Current as well
Brief reasons for Non-
as previous Auditors/St Clerks & others
AAOs Sr. Auditors completion and steps taken
years) eno isolated Group – C
for completion
Year-wise
1 2 3 4 5 6

(C) Communication of adverse remarks

Year Number of cases in which adverse remarks are yet to be Communicated after review
(Current as well Brief reasons for Non-
as previous Auditors/St Clerks & others completion and steps taken
AAOs Sr. Auditors
years) eno isolated Group – C for completion
Year-wise
1 2 3 4 5 6

[Authority: CAG’s office letter No. 307-NGE-III/149-68 dt. 03-11-1969 and No. 1794-NGE-III/20-70 dt. 05-
09-1970 and No. 1957 N. 2/13-81 dated 23-04-1982].

Personal Files of Members of Officer Establishment

90. For each member of the office establishment, a personal file incorporating therein all
correspondence, notes and orders relating to him/her is opened. Each file is given a number and
in order to facilitate reference, an index register is maintained showing the number assigned to
the file of each individual. The files are arranged serially and put in flat files in the flaps of
which are recorded the allotted numbers of the individual files put in the same flat file Personal
cases are kept under lock and key in the personal custody of the A.A.O. who is responsible to
see that no one unconnected with the Estt – I section gets access to them. They should on no
account be sent to other sections. If the order recorded in a personal file requires to be shown to
other sections, an extract should be made and sent to section concerned over the initial of
A.A.O.

Gradation List

91. The Gradation List should be prepared on the pattern explained in the following paragraphs.

In addition to a ‘Table of Contents’ and a ‘list of abbreviations used’ to be shown at the

beginning the entire body of the Gradation List will be divided into four sections (detailed in
Annexure – A).

Three copies of the gradation list should be sent to the Comptroller and Auditor
General of India by the 5th June every year.
Note – The Printing of gradation list was dispensed with and only typed copies of the gradation
list were to be sent to the office of the Comptroller and Auditor General of India.
 Annexure – A
Section – I

List of Gazetted Officers of the office of the ………………….……….…… as on 1st March, 20.......

The sanctioned strength of Group A & B officers may be shown in the form given below in
addition to the names and designed of gazetted staff.

(1) Sanctioned Strength Permanent Temporary

(i) Group – A
(ii) Group – B
(iii) Total Sanctioned Strength
Total actually employed vacant

(2) List of Group A Officers

Sl.No Name Designation

(3) List of Group B Officers (Accounts Officers)

Sl.No Name Permanent/Officiating

Section – II

This section should contain a statement showing the sanctioned strength of Group C staff of the
office as on 1st March of the year in the following form.

Name of Section Permanent Strength Temporary Strength

SAS/Sr. Auditor/ SAS/ Sr. Auditor/
Auditor/Clerk/DEO/MTS Auditor/Clerk/DEO/MTS

Total sanctioned strength

Total actually employed vacant
Vacant
 Section – III
Gradation List Proper

In addition to the strength and scale of pay of the cadre (both permanent and
temporary) to be indicated at the top, the list should contain the following column:

Sl. Full Name & Date of Date of Date of Year Date of Pay and Whether Remarks
No Educational Birth commencement continuous and the substantive date of last SC/ST (such facts
qualification of continuous appointment/ month appointment increment as of a
(in case Government promotion to of in the cadre person being
holder of service the cadre (in passing on
degree and case of SAS deputation to
higher promoted Exam or from any
qualification incumbents office or on
only) the fact may foreign
be indicated service or
by linking op his lien
an asterisk having been
mark on the suspended
top of the date may be
in the word briefly
‘Promotion’ indicated in
at the top of this column)
the column)
1 2 3 4 5 6 7 8 9 10

Section – IV
Appendices
Appendix – I under this section should comprise of the following three list s of officials
divided into four column each:

Sl.No Name Designation Date of Commencement

1 2 3 4

Sl.No List of persons on deputation to List of persons on deputation List of persons on

other offices within the Department on offices outside the IA & AD foreign service.
1 2 3 4

Other appendices may be incorporated giving information peculiar to each organisation

in the Indian Audit and Accounts Department.

Since in the very nature of things such a compilation cannot be held to be authoritative,
the following note may be added in the title page: -

N.B. – Nothing in this list is to be taken as conveying any sanction or authority or may
be held to supersede any standing rule or order of the Central Government in which it may be at
variance.

[CAG’s circular No. 623-NGE-I/86-58 dated 23-03-1959]

Copy of Gradation List (Printed or typed) should be kept in the Administration section
permanently.

[CAG’s letter No. 2065-NGE-I/75-49 dated 30-07-1949].

Staff disposition Register

92. A staff disposition register will be maintained in the Estt section. Each section will be allotted
one or two pages in the register. The staff allotted for the section will be noted against the
relevant pages and the names of the persons (Assistant Audit Officer, Sr. Auditor/Auditors,
Clerks, etc.) serving in the section will be noted in the relevant pages, together with the details
 of their posting to and leaving the section. The Sr. Auditor/Auditor in the posting unit will
maintain the register up to date.
Staff disposition report to C&AG

93. Consequent upon restructuring of cadres in Indian Audit and Accounts Department with effect
from 1st March 1984, the proforma for sending the sanctioned strength and staff in position
return has been revised. The statements are to be sent to Hqrs. Office every month so as to
reach by 10th of the month.

While preparing the statement the following points are to be kept in view:

Assistant Audit Officers filled by Supervisors are not vacant posts for this purpose.
However, the number of posts of Assistant Audit Officers filled in by Supervisors may be
separately indicated in the ‘Remarks column’

If surplus posts are allowed to cover men-in-position these may be shown separately
cadre-wise.

The vacancies may be worked out after adjustment of ‘men-in-position’ first against
permanent and temporary posts (regular) and remaining against casual posts.

The details of vacancies occurring due to retirement, promotion, resignation, death and
deputation etc. in cadre during the quarter may be furnished in a separate annexure.

Section-wise details of casual/seasonal temporary posts and letter number and date in
which such posts are created may be shown in another annexure.

Supernumerary post/posts held in abeyance/shadow posts allowed, if any may not be

included in sanctioned strength but shown separately in the ‘Remarks’ column.

[CAG’s circular No. 176—BRS/264-84 and No. 4539-BRS/264-84 dated 22-09-1984]

94. A staff position in the cadre of Audit Officer/Asstt. Audit Officer as on 1st of each month
should be prepared in the prescribed proforma and submitted to the C&AG of India on the
second working day of each month so as to reach Hqrs. Office by the first week vide orders of
C&AG. In D.O. Letter No. 1997-GE-II/182-84 dated 29-08-1984.
 SCALE OF PAY, SPECIAL PAY, ETC.

Central Civil Services (Revised Pay) Rules, 1986

95. The scales of pay for the several cadres sanctioned in the Central Civil Services (Revised Pay)
Rules 2008 vide Govt. of India, Ministry of Finance (Department of Expenditure) Notification No.
[F. 15 (I)-V/86 dated 13-09-1986] applicable to the staff of this office are mentioned below: -

Sl.No Group ‘B’ Gazetted Prescribed Pay Band Grade Pay

1 Senior Audit Officer PB-3 15,600 – 39,100/- 5400/-
2 Audit Officer PB-2 9,300 – 34,800/- 5400/-
3 Asstt. Audit Officer PB-2 9,300 – 34,800/- 4,800/-
4 Hindi Officer PB-2 9,300 – 34,800/- 4,800/-

5 Senior Private Secretary PB-2 9,300 – 34,800/- 4,800/-

6 Private Secretary PB-2 9,300 – 34,800/- 4,800/-

Group ‘B’ (Non-Gazetted)/Group ‘C’

7 Supervisor PB-2 9,300 – 34,800/- 4,800/-
8 Welfare Assistant PB-2 9,300 – 34,800/- 4,200/-
9 Senior Hindi Translator PB-2 9,300 – 34,800/- 4,600/-
10 Junior Hindi Translator PB-2 9,300 – 34,800/- 4,200/-
11 Senior Auditor PB-2 9,300 – 34,800/- 4,200/-
12 Auditor PB-1 5,200 – 20,200/- 2,800/-
13 Data Entry Operator PB-1 5,200 – 20,200/- 2,400/-
14 Clerk PB-1 5,200 – 20,200/- 1,900/-
15 Staff Car Driver Special PB-2 9,300 – 34,800/- 4,200/-
16 MTS PB-1 5,200 – 20,200/- 1,900/-

The pay scales as revised with effect from 01-01-2006 will continue to be operative where the
officials have not opted for the Central Civil Services (Revised Pay) Rules, 2006.

96. The rate of qualification pay may be enhanced from `. 60/- to `. 120/- p.m. with effect from the
date the individual elects to draw pay in the CCS (RP) Rules, 2006.

The qualification pay will be treated as part of pay for the purpose of fixation of pay on
promotion to the higher post.

As regards LA/ADA already drawn on the qualification pay prior to the date of
individuals’ adoption of revised scale, it has been decided that the payment so made by
regularised.

[Authority: G.I. Min. of Fin. (Deptt. of Expd.) O.M. No. F. No. 7/30/2011-E-III(A) dated
13-01-2012 received with CAG’s No. 6-Staff Entitlement (Rules)/30-2011 dated. 17-01-2012].
 Revised rates of special pay as per recommendation of the Sixth Pay Commission
Grant of Special Pay to Cashier – as per recommendation of the Sixth Pay Commission

97. (A) In supersession of Ministry of Finance O.M. No. as amended by Ministry of Finance O.M.
No. F the President is pleased to decide that the following orders shall govern the grant of
special pay to Cashiers in Central Government.

The powers to grant special pay are delegated to the Ministries and Heads of Deptt.
who at their discretion, may appoint Sr. Auditor/Auditor to perform the duties of Cashiers. The
grant of Special pay will be subject to the following conditions: -

(i) The amount of special pay to be granted will depend on the average amount of monthly
cash disbursed, excluding payment by cheques. As the pay and allowances or gazetted
officers are payable by cheques, they should be excluded in calculating the amount
cash disbursed. The amounts of receipts are also not to be taken into account.

(ii) The special pay should be reviewed every financial year and sanctioned on the basis of
the average amount of disbursement during the previous financial year.

(iii) Every official, who is appointed to work as Cashier, unless he is exempted by a

competent authority, should furnish security of the required amount.

(iv) The special pay is to be granted from the date of issue or orders of appointment as
Cashier or from the date of furnishing security, whichever is later.

(v) Not more than one official should be allowed the Special Pay in an Office/Department.

(vi) Sanction in each case should invariably be issued in the name of the person who is
appointed to do the cash work and for whom the Special Pay is sanctioned.

(vii) The rate will be increased by 25% every time the D.A. payable on revised pay scales
goes up by 50%.

The following will be the rates of allowances to be adopted: -

Rates of allowances: The following will be the rates of allowance to be adopted: -

Amount of average monthly Cash disbursed Rates of Special Pay

Upto `. 50,000/- `. 150/- p.m.
Over `. 50,000/- upto `. 2,00,000/- `. 300/- p.m.
Over `. 2,00,000/- upto `. 5,00,000/- `. 400/- p.m.
Over `. 5,00,000/- & upto `. 10,00,000/- `. 500/- p.m.
Over `. 10,00,000/- `. 600/- p.m.

In case of a newly created office, where it is not possible to observe all the conditions
quoted above, Ministries and Heads of Departments. May themselves grant special pay to
Cashiers during the first year of existence on the basis of the estimated average monthly cash
disbursements. The other conditions quoted in the second sub para above, will, however,
apply.

[Authority: G.I. Deptt. of Pers. & Trg. OM. No. dated 01-10-208]
Rates of Deputation (Duty) Allowance as per recommendation of the Sixth Pay Commission

98. The following rates of Deputation (Duty) Allowance are admissible w.e.f. 01-09-2008: -

(a) 5% of (Pay Band + Grade Pay) subject to maximum of `. 2000/- per month for
transfer within the same station and

(b) 10% of (Pay Band + Grade Pay) subject to maximum of `. 4000/- in other cases.

The President is also pleased to decide that the restrictions under FR 35 mentioned in
paragraph 4.4. of the Ministry of Finance OM referred to above will now be as under: -

12½% of the basic pay subject to a

maximum of `. 2000/- per month
(a) For employees in receipt of Pay in the Pay
(including the difference of Grade Pay
Band above `. 14,880/- per month
between the feeder and the promotional
post)
15% of the basic pay subject to a
maximum of `. 2000/- per month
(b) For employees in receipt of Pay in the Pay
(including the difference of Grade Pay
Band upto `. 14,880/- per month
between the feeder and the promotional
post)

The new rates will be applicable with effect from the date an employee draws pay in
the revised scale of pay applicable in accordance with the Central Civil Services (Revised Pay)
Rules, 2006.

Other condition as laid down in Ministry of Finance O.M. under reference, would
however, continue to apply.

[Authority: G.I. Min. of Personnel, P.G. and Pension (Deptt. of Pers. & Trg. O.M. No.
F. 1/14/2009-Estt. (Pay-I) dated 08-03-2010].
 CONFIRMATION
Confirmation

99. A. 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 or passed departmental
examination necessary for confirmation may be considered for confirmation. In cases
where probation or passing of a departmental examination for confirmation is not
prescribed, the officials should have put in a minimum of two years service in the entry
grade before he is considered for confirmation by the D.P.C.

B. Confirmation in the grade to which initially recruited.

The case will be placed before the D.P.C. (for confirmation). A specific order of
confirmation will be issued when the case is cleared from all angles.

C. On Promotion

(i) If recruitment rules do not prescribed any probation, an officer promoted on regular
basis (after following the prescribed D.P.C. etc. procedure) 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 conclusion is that the officer is fit to hold the higher grade, he will
pass an order declaring that the person concerned has successfully completed that
probation. If the appointing authority considered that work of the officer has not
been satisfactory or needs to be watched for some tome more he may revert him to
the post or grade from which he has promoted, or extend the period of probation as
the case may be.

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.

(iii) As no officer otherwise eligible will have to wait for confirmation pending
availability of a permanent vacancy, the need for following the existing procedure
for declaring a person quasi-permanent ceases to exist. Accordingly, the provisions
relating to the quasi-permanency in the C.C.S. (Temporary service) Rules will be
deleted.

(iv) As there will still be situations where appointments are made against posts which
are created for definite and purely temporary periods, the provisions of temporary
service Rule will continue to be in force.

D. Pension
 Since all the persons who complete probation in the first appointment will be
declared as permanent, the present distinction between permanent and temporary
employee for grant of pension and other pensionary benefits will cease to exist.
E. Lien

The concept of lien as the title of a Govt. servant to hold substantively a

permanent post will undergo a change. Lien will now represent only the right/title of a
Govt. servant to hold a regular post, whether permanent or temporary, either
immediately or on the termination of a period or periods of absence. The benefits of
having a lien in a grade will thus be enjoyed by all officers who are confirmed in the
grade or entry or who have been promoted to a higher post declared as having
completed the probation, where it is prescribed, or those who have been promoted on
regular basis to a higher post where no probation is prescribed under Rules, as the case
may be.

The above right/title, will, however, be subject to the condition that the junior
most person in the grade will be liable to be reverted to the lower grade if at any time,
the number of persons so entitled is more than the posts available in that grade. For
example, if a person who is confirmed or whose probation in a higher post for which
there is no probation on a regular basis, reverts from deputation or Foreign Service and
if there is no vacancy in that grade to accommodate him, the junior most person will be
reverted. If, however, this officer is himself the junior most he will be reverted to the
next lower grade from which he was earlier promoted.

F. Reservation of SC/ST

As a result of introduction of confirmation only at the entry stage and the

delinking of confirmation from the availability of permanent posts, the need for
reservation at the time of confirmation in posts and services filled by direct recruitment
as per the existing instructions will cease to exist as everyone who is eligible for
confirmation will be confirmed.

The existing instructions/Rules in respect of aspects mentioned above and

modified to the extent indicated in the preceding paragraphs.

G. The revises procedure relating to confirmation will not apply to the cases of
appointments made on ad-hoc basis or against casual temporary posts, i.e. it is only the
appointments made on regular basis against regular posts which will come within the
purview of these instruction.

H. The half confirmation repost in respect of Group ‘C’ & ‘D’ staff prescribed in the Hqrs.
Circular letter No. 1224-N.III/66-82/IV dated 28-04-1983 is discontinued and need not
be sent to Hqrs. Office henceforth.

[Authority: C&AG’s circular No. 2536-NGE-III/43-88 dated 20-07-1988]

Consequent on simplification of confirmation procedure delinking or

confirmation form availability of permanent posts as referred to in Para 119A (ii) above
the orders contained in the Govt. of India, Ministry of Personnel and Training, New
Delhi, O.Ms noted below may be deemed to have been superseded by Hqrs. Office
circular dated 20-07-1988 quoted above.

a) F. 10/28/68-Estt(SCT) dated 12-09-1968

b) F. 36011/30/81-Estt (SCT) dated 06-08-1981
c) F. 36011/12-82/Estt(SCT) dated 25-06-1982
d) F. 36011/28/83-Estt(SCT) dated 12-03-1984
[Authority: C&AG’s circular No. 2938-N-III/43-88 dated 01-09-1988]
Sanction of Increments

100. In view of the provisions of Fundamental Rule, 24 the head of office is not required to adopt
an elaborate procedure of requiring each of annual increments to be put up to him for orders
as to whether the increments to be passed or not. If the work or conduct of any assistant was
so bad as to justify the increment being withheld, orders to this effect should be issued
separately as occasions arise. The annual increment in all cases of Group ‘B’ and ‘C’ will be
passed by the Branch Officer in charge of Administration after satisfying himself that no
special stoppage orders exist and that there are no default entries register maintained in form
No. 299 will also be signed by the Branch Officer in charge of Administration in such cases.

[Authority: CAG’s office letter No. 1295-NE-I/182-60 dated 15-06-1960 to A.G. P&T, Simla,
CAG’s office letter No. 11082-NGE/145-58 dated 27-06-1958].

Regulation of increment on the 1st of July

101. The annual increase in pay is drawn as a matter of course from the 1 st of July every year,
except when it is withheld as a statutory punishment. If a Government Servant is on leave or
is availing joining time on the 1st of July, the increased pay will be drawn only from the date
on which he resumes duty and not from the 1st of July.

Increment Register

102. An increment register in Form No. SY-299 should be maintained, separately for different
categories of staff viz. Audit Officer, Asstt. Audit Officer, Clerks etc.
Name of persons newly appointed or promoted or appointed to the higher grade should be
entered immediately on appointment or promotion in the relevant folios.

Increment Withheld

103. An increment shall ordinarily be drawn as a matter of course unless it is withheld. An

increment may be withheld from a Govt. servant by the Central Government or by any
authority to whom the Central Government may delegate the power. It his conduct has not
been good or his work has not been satisfactory. In ordering the withholding of an increment,
the withholding authority shall state the period for which it is withheld, and whether the
postponement shall have the effect of postponing future increments.

[Authority: F.R. – 245]

104. A competent disciplinary authority can impose the punishment of withholding increment of
Govt. servant in two ways i.e. with cumulative effect or without cumulative effect. If it is
with cumulative effect, the entire period of the punishment is lost so far earning further
increment is concerned and will put the Govt. servant to a recurring loss. If it is without
cumulative effect, the loss will be for a temporary period of the punishment and after the
punishment is over, the withheld increments will be restored and the future increments will
be drawn on due dates.

Qualifying period for earning increment

105. The qualifying period for earning an increment is 6 (six) months on 1st July. However, a
Government Servant who is promoted/appointed on 1st January of a year, joins that post on
the first working day of the year due to Sunday or a Gazetted holiday falling on 1 st January,
is deemed to have completed six months of service on 1st July of that year for drawal of
annual increment.
Distinction between withholding “Next increment” and “One increment”
106. It is clarified that where an order of penalty purports to withhold the ‘next increment’ for a
specific period, it implies that all the increments falling due during that period would be
withheld, because without getting the next increment, an officer cannot get increments falling
after the “next increment”. Thus if it is intended that only one increment should be withheld
over a specific period it should not be stated in the order that the “next increment” be withheld
for a specific period. The proper course of action in such a case would be to specifically order
that one increment’ be withheld for a specified period instead of ordering that the ‘next
increment’ be withheld for a specific period. Such an order will have the effect of withholding
one increment only over a specified period and the official concerned will be able to draw, of
course, depressed by the ‘one increment’ which is withheld.
 PROMOTIONS

107. A. Promotion within Group ‘B’ (Non-Gazetted) and Group ‘C’ posts
(i) In terms of Column 12 of the Scheduled attached to the Recruitment Rules for the post
of Selection Grade Record Keeper, Record Keeper with three years regular service in
the grade will be eligible for promotion as Selection Grade Record Keeper.

(ii) In terms of Column 12 of the Schedule attached to the Recruitment Rules for the post
of Auditor, 40% of vacancies in the grade of Auditor will be filled by promotion of
clerks with five years regular service in the grade on seniority basis subject to rejection
of unfit and 10% of vacancies by promotion of Graduate clerks with three years
continuous regular service on passing the Departmental Examination for Auditors and
clerks passing the Subordinate Audit Service Part I.

(iii) In terms of Column 12 of the Schedule attached to the Recruitment Rules for the post
of Stenographer, 20% of vacancies in the cadre of Stenographer will be filled up by
promotion of Clerks who have qualified in the Limited Departmental Competitive
Examination in promotion as Stenographer prescribed by the Comptroller and Auditor
General of India.

(iv) In terms of Column 12 of the Schedule attached to the Recruitment Rules for the post
of Senior Auditor, Auditors who have completed three years of regular service in the
grade and have passed the Department Examination for Auditors will be eligible for
promotion as Senior Auditors.

(v) In terms of Column 12 of the Schedule attached to the Recruitment Rules for the post
of Supervisor (Audit), Senior Auditors with three years regular service in the grade of
Senior Auditors will be eligible for promotion as Supervisors on “Selection” basis
against eight percent of regular sanctioned posts of Assistant Audit Officer.

[Authority: Column 12 of the Schedule attached to the Recruitment Rules for the post of
Assistant Audit Officer (Audit)]

(vi) Stenographers with three years service in the grade and minimum speed of 100 words
per minute in shorthand will be eligible for promotion as Personal Assistant subject to
availability of vacancies.
[Authority: Column 12 of the Schedule attached to the Recruitment Rules for the Post of
Personal Assistant]

(vii) Personal Assistant with four years of regular service in the grade and having a speed of
100 words per minute in short hand or Personal Assistant with a combined regular
service of ten years in the grade of Personal Assistant and Stenographer and having a
speed of 100 words per minute in shorthand will be eligible for promotion as Manager
(type pool)

[Authority: Column 12 of the Schedule attached to the Recruitment Rules for the Post of
Manager (type pool)]

All these promotions within Group ‘C’ will be considered by Group ‘C’ Departmental
Promotion Committee.
 B. Promotion from Group ‘B’ (Non-Gazetted) and Group ‘C’ to Group ‘B’ (Gazetted)

(i) Departmental Candidates who have passed the Subordinate Audit Service Examination
conducted by the Comptroller and Auditor General of India will be eligible for
promotion as Assistant Audit Officers (Audit) subject to availability of vacancies.

(ii) Senior Personal Assistant (Group–C) in the grade of ` 4200/- with two years regulars
service in the grade, failing which Senior Personal Assistant (Group-C) with seven
years combined regular service as Senior Personal Assistant (Group-C) Manager (type
pool) and Personal Assistant, failing which Manager (type pool) with seven years
combined regular service as Manager and Personal Assistant failing which Personal
Assistant with seven years regular service in the grade will be eligible for promotion as
Senior Personal Assistant (Group ‘B’-Gazetted) in the scale of pay of ` 4800/-.

[Authority: Column 12 of the Schedule attached to the Recruitment Rules]

C. Promotion within Group ‘B’

Assistant Audit Officer with five years of combined service as Assistant Audit Officer
(Audit) will be eligible for promotion as Audit Officer.

[Authority: Column 12 of the Scheduled attached to the Recruitment Rules for the post of Audit
Officer]

Reservation for Scheduled Castes and Scheduled Tribes in promotional cadres

108. Subject to the Exemptions and exclusions referred to in Chapter 3 of the Brochure on
reservation for Scheduled Castes and Scheduled Tribes in services, the following reservations
are in force in favour of the S.C.s and S.T.s:

S.C.s S.T.s
a) Promotion by selection in Group ‘B’, ‘C’ and ‘D’ (Class-II, III and IV)
in grades and services in which the element of direct recruitment in 15 % 7½ %
any, does not exceed 75 %.
b) On the basis of seniority subject to fitness, in Groups A.B.C. and D
(Class-I, II, III and IV) posts in grades or services in which element of 15 % 7½ %
direct recruitment if any, does not exceed 75%.

For determining the number of vacancies to the reserved for Scheduled Castes and Scheduled
Tribes in promotional cadres a separate 40 point roster for each grade in which Points 1, 8,
14, 22, 28 and 36 are reserved for Scheduled Castes and Points 4, 17 and 31 are reserved for
Scheduled Tribes.

De-reservation of vacancies in promotional cadres

109. A vacancy reserved for Scheduled Castes and Scheduled Tribes in promotional cadres above
the level of Assistant Audit Officer may be filled by a general candidate in case of non-
availability of suitable Scheduled Castes and Scheduled Tribes by de-reserving it in accordance
with the procedure outlined in chapter 10 of the Brochure on reservation for Scheduled Castes
and Scheduled Tribes in services.

De-reservation of reserved posts below the level of Assistant Audit Officer is not permissible.
However, de-reservation or reserved posts in the cadre of Supervisor and Auditors filled by
promotion of Graduate Clerks passing the D.E. for Auditors are permissible.

[Authority: Headquarters letter No. 2150-N.3/11-87/IX dated 08-06-1988, D.O. No. 1668-
NGE-III/1-89/III dated 12-06-1989 & D.O. No. 882-N.III/1-89/IV dated 06-04-1990]
 Further, in all other promotional cadre below Assistant Audit Officers level (other than
Supervisor and Auditors filled by promotion of Graduate Clerks) unfilled reserved vacancies
for Scheduled Castes and Scheduled Tribes in the promotional cadres may be filled by
Scheduled Castes and Scheduled Tribes candidate by operating the posts at the entry point to
which direct recruitment is made. As and when the Scheduled Castes and Scheduled Tribes
candidates in the feeder cadres becomes eligible for promotion to the higher cadres, the
reserved vacancies may be filled in such eligible candidates.

[Authority: Headquarters letter No. 2668-NGE. III/11-87/IX dated 11-08-1988].

110. Maintenance of 20 Points Roster

A. Auditor
In terms of Recruitment Rules, the vacancies in the cadre of Auditor are to be filled up through
the following channel: -

1. 50% by Direct Recruitment (D.R.)

2. 40% by promotion of Clerks on seniority basis failing which on direct recruitment.
3. 10% by promotion of Graduate Clerks/Group ‘D’ on passing Departmental Examination for
Auditors and Clerks passing Subordinate Audit Service Part-I failing which by direct
recruitment.

To watch the representation of direct recruits and promotees, a 20 Points Roster is maintained.
The points reserved for different channels of promotes/direct recruitments are as follows: -

(i) Direct Recruitments (50%) 2,4,6,8,10,12,14,16,18 & 20

(ii) For promotion of Clerks on seniority basis (40%) 1,5,7, 9,11,15,17 and 19
(iii) For promotion of Graduate Clerks/Group-D on passing
Departmental Examination for Auditors and Clerks passing 3 and 13
Subordinate Audit Service Part-I (10%)

[Authority: Headquarters letter No. 768-N.II/47-88 dated 26-08-1988]

B. Clerks

In terms of Recruitment Rules, the vacancies in the cadre of Clerks are to be filled up in the
following manners: -

a) 50% from amongst Group ‘D’ officials with 5 years regular service in the grade and who
passes Matriculation or equivalent qualification or seniority basis, subject to rejection of
unfit failing which by Direct Recruitment.
b) 10% from amongst Matriculation Group ‘D’ officials qualifying in the Limited
Departmental Competitive Examination prescribed by the Comptroller and Auditor
General of India failing which by Direct Recruitment.
c) Direct Recruitment (85%)

For this purpose a 20 point roster showing the points reserved for promotion and Direct
Recruitments is maintained. The points reserved are as follows: -

i) Direct Recruitment (85%) 3.4.5.7 to 20

ii) For promotion of Matriculate Group ‘D’ on passing Limited 2 and 6
Departmental Competitive Examination (10%)
iii) For promotion of Matriculate Group ‘D’ on seniority (5%) 1

[Authority: Headquarters letter No., 6571-N.2/28-82-I dated 27-12-1982 and Para 4.4 of M.I.R.
and Headquarters letter No. 290-N.2/46-87 dated 27-03-1987].
 Revamping of Section Officers Grade Examination, Revenue Audit Examination
and Incentive Examination

Revamping of the Section Officers’ Grade Examination, Revenue Audit Examination for
Assistant Audit Officers in Audit offices and Incentive Examination for Assistant Accounts Officers in
A&E offices has been engaging the attention of this office for quite some time in view of fast changing
work environment and related functional and operational requirements of the Department. Based on the
recommendation of the expert group set up for the purpose, it has now been decided to rename Section
Officers Grade Examination (SOGE) as Subordinate Audit/Accounts Service (SAS) Examination. It has
also been decided to revise the formats of these examinations.

2. The SAS, Revenue Audit and Incentive Examinations would normally be held once in a year in
the month of November for all Audit and Accounts offices on the dates notified by or on behalf
of the Comptroller and Auditor General of India. The offices where examinations are to be held
would be specified separately by the Examination Wing of this office.

3. The Subordinate Audit/Accounts Service Examination, Revenue Audit Examination (RAE) and
Incentive Examination (IE) would henceforth be computer based test (CBT). The papers would
be based on multiple choice objective questions. Model questions in this regard would be
published by the end of the June, 2010. The Examinations would be conducted by an
outsourced agency, authorised by the Comptroller and Auditor General of India, using
Computer Based Testing methods. The Examinations would be held at all test locations where
previously earlier SOG/RA/IE examinations were being held, except where the number of
candidates is very less.

4. All the papers where “Theory” and “Practical” papers were being examined separately stand
merged into a single paper except paper on ‘Information Technology’. There will be 100 (one
hundred) questions in each paper carrying one mark each and duration of paper is 2(two) hours.

5. The minimum aggregate marks required for passing any paper of these examinations would be
50%. A candidate who scores 50% marks in any paper of these examinations would be treated
“Passed” as well as “Exempt” form future appearances in that paper of the concerned
examination.

6. A maximum of six chances would be allowed to the departmental candidates to pass all papers
of the respective examination. The counting of number of chances availed would start afresh
from forthcoming Subordinate Audit/Accounts Service Examination/Revenue
Examination/Incentive Examination of the year 2010.

7. The revamped Subordinate Audit/Accounts Service (SAS) Examination has following features:

a. Subordinate Audit/Accounts Service (SAS) Examination would be conducted under seven

different streams viz. Civil Accounts, Civil Audit, Commercial Audit, Defence Audit, Post &
Telecommunications Audit, Railways Audit and Local Audit branch.

b. The whole syllabus of Subordinate Audit/Accounts Service Examination has been divided into
two groups i.e. Group-I and Group-II. Each group consists of subjects/papers as per Annexure-I
appended herewith. It would be possible for eligible departmental candidates to appear in both
the groups simultaneously subject to any restrictions relating to mandatory training
requirements.
 c. The maximum number of chances is limited to six as already prescribed in the preceding
paragraph. A candidate who registers himself/herself for any group in a given year would be
treated as having availed a chance to pass the SAS Examination for that year under normal
circumstances.

d. Candidates would be exempted to appear in such papers of Group-I and Group-II in which they
have got exemption under earlier Section Officers Grade Examination (Part-I and Part-II).
Detailed list indicating exemption requirements for each paper of the new scheme of Group-I
and Group-II of the SAS examination is at Annexure-II.

e. A departmental candidate, who has cleared Group-I under any stream and is permitted to switch
over from one stream to another, would be deemed to have passed Group-I of that stream in
which he is permitted to appear as a switch over candidate, if permitted.

f. Unlike in earlier Section Officers Grade Examination, theory and practical papers on
Information technology are integral part of the Subordinate Audit Service (SAS) Examination.

g. The detailed syllabus of the Subordinate Audit Service (SAS) Examination is at Annexure-III.

h. The paper on ‘Statistics and Statistical Sampling’ of the earlier SOGE stands abolished. The
candidates of earlier SOG Examination, who were declared fail in only Statistics and Statistical
Sampling (SOE-31) paper, would be deemed to have passed the examination from the date of
issue of this circular. All such cases may be forwarded to this office (Examination Wing) for
consideration.

i. Candidates would be allowed to avail two spells of 15 working days Preparatory Training in his
career. The detailed instructions in this regard have already been issued vide this office Circular
No. 6/NGE/2010 issued vide letter No. 327/NGE (APP)/09-2009/Vol.I dated 25/3/2010.

8. Detailed syllabus of revamped Revenue Audit Examination for Assistant Audit Officers in
Audit offices is at Annexure-IV.

9. Eligibility criteria of the candidates and other provisions of these Examinations would continue
to be the same as prescribed in the C&AG’s MSO (Admn) Vol.I Chapter IX of the Manual
related to departmental examinations is under revision. The revised version would be notified
separately.
 ANNEXURE – I
List of Question Papers with Codes and Groups of each branches for SAS Examination

Paper
Name of the Paper
Code
Group - I
PC-1 Language Skill (all branches)
PC-2 Logical and Analytical Ability (all branches)
PC-3 Information Technology (Theory) (all branches)
PC-4 Information Technology (Practical) (all branches)
PC-5 Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil
Audit, Local Audit, P&T Audit and Commercial Audit)
PC-6 Constitution of India, Statutes and Defence Service Regulation (Defence Audit)
PC-7 Constitution of India, Statutes and Service Regulations, including related
accounts/audit procedures (Railway Audit)
Group - II
PC-8 Financial Rules and Principles of Government Accounts (Civil Accounts, Civil
Audit and Local Audit)
PC-9 Financial Rules and Principles of Defence Accounts (Defence Audit)
PC-10 Financial Rules and Principles of Postal Accounts (P&T Audit)
PC-11 Financial Rules, Principles of Government Accounts/Audit and Works
Expenditure (Railway Audit)
PC-12 Financial Rules, Principles of Government Accounts and CPWA (Commercial
Audit)
PC-13 Accountancy (Civil Accounts)
PC-14 Financial Accounting with Elementary Costing (Civil Audit, Local Audit, Defence
Audit, Railway Audit & P&T Audit)
PC-15 Advance Accounting (Commercial Audit)
PC-16 Public Work Accounts (Civil Accounts, Civil Audit & Local Audit)
PC-17 Budgetary Process and Financial Audit (DAD-I) (Defence Audit)
PC-18 Postal Audit (Local Paper Post & Telecom Audit)
PC-19 Railway Traffic Revenue (Railway Audit)
PC-20 Cost Accountancy & Commercial Laws and Corporate Tax (Commercial Audit)

PC-21 Government Accounts (Civil Accounts)

PC-22 Government Audit (Civil Audit & Local Audit)
PC-23 Contract Management and Laws (DAD-II) (Defence Audit)
PC-24 Telecom Audit (Local Paper - Post and Telecom Audit)
PC-25 Government Audit including Workshop and Stores Audit (Railway Audit)
PC-26 Commercial Auditing (Commercial Audit)
PC-27 Acts of Legislature and Statutory Rules, Audit & Inspection of Accounts of Local
Funds (Local Audit – West Bengal)
PC-28 Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Local Audit – Bihar)
PC-29 Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Local Audit – Jharkhand)

ANNEXURE – II
Paper Wise Exemption Matrix for SAS Examination

Candidate need not appear in following papers of If he/she has secured exemption in these
SAS Examination: papers in the earlier SOGE:
Group - I
PC-1 Language Skill Soe-2 Precis and Draft
OR
Passed SOGE Part-II (In any Branch)
PC-2 Logical and Analytical No exemption
PC-3 Information Technology (Theory) SOE-28 - Computer System Theory and
PC-4 Information Technology (Practical) SOE-30 - Computer System Practical
PC-5 Constitution of India, Statutes and Service SOE-1 – Constitution of India
Regulations SOE-4 – Service Regulations (Theory)
SOE-5 – Service Regulations (Practical)
OR
SOE-1 and SOE-12 – Service Regulations,
Financial Rules and Principles of Government
Accounts and CPWA
OR
Passed SOGE Part – I (In any Branch)
PC-6 Constitution of India, Statutes and Defence SOE-1 and Local paper on Government
Service Accounts and Regulation – Defence Audit
OR
Passed SOGE Part-I (In any Branch)
PC-7 Constitution of India, Statutes and Service SOE-1,
Regulations, including related SOE-20 – Service Regulations Including Related
accounts/audit procedures Accounts/Audit Procedures Railways (Theory)
and
SOE-21 – Service Regulations Including Related
Accounts/Audit Procedures Railways (Practical)
OR
Passed SOGE Part-I (In any Branch)
Group - II
PC-8 Financial Rules and Principles of SOE-6 – Financial Rules and Principles of
Government Accounts Government Accounts
OR
Passed SOGE Part-I – Accounts, Civil Audit of
Local Audit branch.
PC-9 Financial Rules and Principles of Defence Local Paper on “Government Accounts and
Accounts Regulations” of SOGE Part-I – Defence Audit
branch.
OR
Passes SOGE Part-I – Defence branch.
PC-10 Financial Rules and Principles of Postal Local papers on “Postal Accounts and Audit and
Accounts Government Book Keeping” of SOGE Part-I of
P&T Audit branch (both Theory and Practical)
OR
Passed SOGE Part-I – P&T branch
PC-11 Financial Rules, Principles of Government SOE-22 and 23 – Financial Rules, Principle of
Accounts/Audit and Works Expenditure Government Accounts/Audit and Works
Expenditure (both Theory & Practical)
OR
Passed SOGE Part-I Railway Audit branch
PC-12 Financial Rules, Principles of Government SOE-12 – Service Regulations, Financial Rules,
Accounts and CPWA Principles of Government Accounts and CPWA
OR
Passed SOGE Part-I - Commercial Audit branch
PC-13 Accountancy SOE-9 – Accountancy
OR
Passed SOGE Part-II - Civil Accounts branch
PC-14 Financial Accounting with Elementary SOE-3 - Financial Accounting with Elementary
Costing Costing
OR
Passed SOGE Part-I - Defence Audit branch
OR
Passed SOGE Part-II – Civil Audit or Local
Audit, OR Railway Audit OR P&T Audit branch
PC-15 Advance Accounting SOE-16 – Advance Accounting
OR
Passed SOGE Part-II – Commercial Audit
branch
PC-16 Public Works Accounts SOE – 7 & 8 – Public Works Accounts
PC-17 Budgetary Process and Financial Audit No exemption.
(DAD-I
PC-18 Local Paper - Postal Audit Local paper on “Postal Cash Certificates, Money
Orders and Saving Bank Accounts and Audit
Procedure (Practical)
OR
Passed SOGE Part-II – P&T Audit branch
PC-19 Railway Traffic Revenue SOE-24 & 25 – Open Line Revenue (Theory &
Practical)
OR
Passed SOGE Part-III – Railway Audit branch
PC-20 Cost Accountancy & Commercial Laws SOE-15 - Commercial Laws and Corporate Tax
and Corporate Tax AND
SOE-18 – Cost and Management Accountancy
PC-21 Government Accounts SOE-10 – Government Accounts
OR
Passed SOGE Part-II – Civil Accounts branch
PC-22 Government Audit SOE-11 – Government Audit
OR
Passes SOGE Part-II – Civil/Local Audit branch
PC-23 Contract Management and Laws (DAD-II) No exemption
PC-24 Telecom Audit Local paper on “Engineering and
Telecommunication Accounts and Audit
Procedure (Practical)”
OR
Passed SOGE Part-II – P&T Audit branch
PC-25 Government Audit including Workshop SOE-26 & 27 – Government Auditing including
and Stores Audit Workshop and Stores Audit (Theory & Practical)
OR
Passed SOGE Part-II - Railway Audit branch
PC-26 Commercial Auditing SOE-17 – Commercial Auditing
AND
SOE-13 – Government Auditing
PC-27 Local Paper - Acts of Legislature and Local papers:
Statutory Rules, Audit & Inspection of Acts of Legislatures and Statutory Rules )Theory
Accounts of Local - West Bengal and Practical)
AND
Local Rules; Rules and Regulations for Audit
and Inspection of Accounts – Examiner, Local
Fund Accounts (Practical)
PC-28 Local Paper - Audit and Inspection of Local Paper –
Accounts of Panchayati Raj Institutions i) Acts of Legislatures on PRIs and ULBs
(PRIs) and Urban Local Bodies (ULBs), ii) Acts of Legislatures and Universities and
Universities and Miscellaneous Funds- Miscellaneous Funds and
Bihar iii) Local Rules, Rules on Regulations for Audit
and Inspection of Accounts – Examiner, Local
Fund Accounts (Practical)
PC-29 Local Paper - Audit and Inspection of Local Paper –
Accounts of PRIs and ULBs, Universities i) Acts of Legislatures on PRIs and ULBs
and Miscellaneous Funds -Jharkhand ii) Acts of Legislatures on Universities and
Miscellaneous Funds and
iii) Local Rules, Rules and Regulations for Audit
and Inspection of Accounts – Examiner, Local
Fund Accounts (Practical)

* Unlike in earlier SOG Examination, PC-3 and PC-4 papers are integral part of the SAS Examination.
Therefore, candidates need to secure 50 % marks in each paper to pass the examination or secure
exemption.

 Syllabus for Subordinate Audit Service (SAS) Examination

PC-I: Language Skill (All branches)

1. Question related to comprehension correctness and testing of general ability as regards language
skill.

I. VERBAL ABILITY BASICS

a) Verbal Reasoning.

b) Sentence Correctness

c) Idioms and phrases

d) Grammar Applications

e) Antonyms

f) Synonyms

g) Vocabulary Skills

h) Writing Styles

2. READING ABILITY SKILLS

a) Comprehension of passages
Science passage, Socio-Economic passage, Business passage, Entertainment passage etc.

b) Arranging sentences in order.

ANNEXURE - III
PC-2: Logical and Analytical Ability (All Branches)

1. LOGICAL ABILITY

(a) DATA INTERPRETATION

Data Tables
Pie Charts
2 Dimensional Graphs
Bar Charts
3 Dimensional Graphs
Venn Diagram
Geometrical Diagram
Pert Charts

(b) DATA SUFFICIENCY

(c) REASONING
Deduction
Logical connectives
Linear sequencing
Selections
Distribution
Circular arrangement
Networks/routes
Binary Logic
Cubes

(d) QUANTITATIVE ABILITY

Permutation and combination
Probability
Simple Equation
Quadratic Equations
Ratio-proportion-variation
Percentages
Indices and Surds
Profit and loss
Simple Interest and Compound Interest
Time-Work
Time-Distance
Geometry
Progressions
Numbers
Averages and Mixtures
PC-3: Information Technology (Theory) (All Branches)
1. IT Audit
2. IT Controls
3. General Controls
4. Application Controls
5. Risk Areas
6. IT Security
7. Virus – Antivirus
8. Firewall
9. Backup Policies
10. Various Black Media
11. Networking
12. Advantages of Networking
13. Relational Data Base Management System (RDBMS)
14. Advantages of RDBMS
15. Enterprise Resource Planning (ERP)
16. World Wide Web (WWW) and Internet.

PC – 4: Information Technological (Practical) (All Branches)

1. MS Word Proficiency Level - 40%
2. MS Excel Proficiency Level - 25%
3. MS Access awareness Level - 20%
4. MS Power Point Proficiency Level - 15%
PC-5 Constitution of India, Statures and Service Regulations (Civil Accounts,
Civil Audit, Local Audit, P&T Audit and Commercial Audit)

A. Service Regulations
I. Common Items - 30%
1. Central Civil Services (Joining Time) Rules,
2. Central Civil Services (Pension) Rules,
3. Defined Contribution Pension Scheme,
4 Central Civil Services (Leave) Rules,
5. Central Civil Services (Classification, Control & Appeal) Rules,
6. Central Civil Services (Conduct) Rules,

II. Specific Items - 30%

1. Fundamental Rules,
2. Travelling Allowances Rules as contained in the Supplementary Rules,
3. General Provident Fund (Central Services) Rules,
4. Central Civil Services (Medical Attendance) Rules,
5. Central Civil Services (LTC) Rules,

B. Constitution of India - 40%

1. Parts I, V, VI, VIII, IX, A, X, XI, XII, XIV, XVIII, XIX, and XX of the Constitution
of India together with relevant Schedules appended to it.

2. Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act
1971 and Regulations on Audit and Account - 2007

Note: Questions on such matters as manner of elections, conditions of eligibility for elections,
qualifications, procedural details and jurisdiction of courts etc. will be excluded.
PC – 8 Financial Rules and Principles of Government Accounts (Civil
Accounts, Civil Audit and Local Audit)
1. Central Government Accounts (Receipts and Payment) Rules, 1983
2. Central Government Compilation of General Financial Rules
3. Government Accounting Rules, 1990 published by Controller General Accounts
4. Comptroller and Auditor General’s Manual of Standing Orders (A&E) Vo. II

Chapter – 1 Appropriation Accounts

Chapter – 2 Finance Accounts (Revised) Annexure and Appendices

PC – 12 Financial Rules and Principles of Govt. Accounts and CPWA
(Commercial Audit).
Financial Rules and Principles of Govt. Accounts

2. Government Accounting Rules 1990 – Chapter on General outline of the system of Accounts
3. Central Government Compilation of General Financial Rules

CPWA

1. Chapter – 2: Definitions
2. Chapter – 3: General Outline of System of Accounts
3. Chapter – 5: Appropriations
4. Chapter – 6: Cash
5. Chapter – 7: Stores
6. Chapter – 8: Transfer Entries
7. Chapter – 9: Revenue Receipts
8. Chapter – 10: Works Accounts
9. Chapter – 11: Accounts procedure for lump sum payments
10. Chapter - 13: Suspense Accounts
11. Chapter – 15: Deposits
12. Chapter – 17: Transactions with other Divisions, Departments and Government
13. Chapter – 22: Accounts of Divisional Officers
14. Statement E: Treatment of recoveries of Expenditure in the Accounts of the Public Works
Department.
PC – 14 Financial Accounting with Elementary Costing (Civil Audit, Local
Audit, Defence Audit, Railway Audit and P&T Audit)

1. Finance Accounting: Nature and Scope, Limitations of Financial Accounting, Basic concepts
and Conventions Generally Accepted Accounting Principles (GAAP).

2. Accounting Process: From recording of transactions to preparation of Financial Statements,

Preparation of Bank Reconciliation Statement, Trial Balance and Rectification of Errors.

3. Depreciation, Provisions and Reserves

4. Bills of Exchange, Promissory Notes and Cheques.

5. Financial Statements: Sole proprietorship concerns, Not-For Profit Organisations, Accounts

from incomplete records, analysis of Financial Statements.

6. Accounts of Joint Stock Companies

7. Accounting Standards of ICAI

8. International Public Sector Accounting Standards (IPSAS) of IFAC.

9. Uniform Format of Accounts for Central Autonomous Bodies

10. Cost Accounting – Topics:

1. Introduction
2. Materials
3. Labour and Direct Expenses
4. Overheads (I) Factory Overheads
5. Overheads (II) Office and Administrative, Selling and Distribution Overheads
6. Marginal Costing
7. Production Accounts and Cost Sheets
8. Process Accounts

Books Suggested:

1. Introduction to Accounting by T.S. Grewal

2. Principles and Practice of Accountancy by R.L. Gupta and V.K. Gupta
3. Financial Accounting by S.N. Maheshwari
4. Cost Accounting by Shukla, Grewal and Gupta
5. Compendium of Accounting Standards of ICAI
6. IFAC Hand Book of International Public Sector Accounting Board (available website
http:/www.ifac.org)
PC – 15: Advance Accounting (Commercial Audit)
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,
Receipts and Payments and Income & Expenditure Accounts, Bills of Exchange, Self-
Balancing Ledgers.

2. 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)

PC – 16: Public Works Accounts (Civil Accounts, Civil Audit & Local Audit)

1. Central Public Works Accounts Code with Appendices First Edition 1993 (Revised)
2. Account Code Volume – III
3. Comptroller and Auditor General’s Manual Standing Orders (A&E) Volume – I
4. Chapter 8 – Accounts of Public Works
5. Chapter 9 – Accounts of Forests.
PC – 20: Cost Accountancy & Commercial laws and Corporate Tax
(Commercial Audit)
A. Cost Accountancy - 50%

1. Books of Accounts in Cost Accounting, Cost Accountants Rules & Records

2. Job Order/Control Costing
3. Process Costing, Operation Cost and Operating Costing
4. Waste, Scrap, Spoilage, Defective Work, Joint Products and By-Products
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 Costs and Financial Accounts

Books suggested:

1. Principles and practice of Cost Accounting: By N.K. Prasad

B. Commercial Laws & Corporate Tax - 50%

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. Instruments Acts, 1881

5. Electricity 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 Funds Act, 1952

12. Corporate Tax-Income Tax on Companies

PC – 22: Government Audit (Civil Audit and Local Audit)
1. CAG’s Manual of Standing Orders (Audit)
2. Auditing Standards issued by C&AG
3. Manual of Instructions for Audit of Autonomous Bodies
4. Performance Audit Guidelines
5. Auditing and Assurance Standards of ICAI
6. INROSAI Guidelines on Internal Control
7. ASSOSAI Guidelines for dealing with Fraud and Corruption
8. Guidelines on Internal Audit consisting Audit Techniques such as:
a. System Approach to Auditing
b. Statistical Sampling
c. Document flow charting for Auditors
d. Process of Audit Report writing
e. Communicating Audit Findings and Recommendations
9. CAG’s Policies and Guidelines, Evidence Gathering, Analysis and Evaluation
10. Administration and Establishment matters such as Cash Book with respect to Cheque Book,
Receipt Books, Vouchers and Remittance Challans and other Allied Records.
11. Process of Budgeting and Out Come Budgets.
12. Financial Attest Audit.
PC – 26: Commercial Audit (Commercial Audit)

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. Auditing Standards issued by CAG
7. Performance Auditing Guidelines
8. Audit of Public Sector Undertaking
9. Cost Audit
10. Audit of Insurance Companies, Electricity and Non-Banking Financial Companies
11. Special features of Audit of:
a. Hotels
b. Shipping Companies
c. Finance Companies
d. Electricity Companies
e. Transport Companies
f. Social Sector/Welfare Companies
12. Introduction to CAAT and usage in Auditing
13. Companies Auditors’ Report Order issued under Section 227 ($A) of the Companies Act, 1956
14. Directions issued under Section 619 (#) (a) of the Companies Act, 1956 by CAG
15. Appointment of Statutory and Internal Auditors, their Rights, Duties, Powers, Remuneration,
Joint Auditors, Branch Auditors.
16. Audit Committee: Constitution, Powers and Duties
17. Internal Audit, Statutory Audit and Government Audit
18. Corporate Governance: ICAI Guidance Note, Clause 49 of SEBI and Section 217 (2AA),
292A, 274(I) (g) of the Companies Act, 1956
19. Role of Committee on Public Undertaking
20. INTOSAI Guidelines on Internal Control
21. ASSOSAI Guidelines for Dealing with Fraud and Corruption.
Determination of length of total service for appearing in Subordinate Audit Service

Consequent upon introduction of revamped system of examination being conducted on

computer base test (CBT) mode, the matter regarding fixing crucial date for determining the eligibility
to appear in Subordinate Audit Service (SAS) Examination has been engaging the attention of
Headquarters for quite some time. It has now been decided by the Competent Authority that the crucial
date for determining the eligibility to appear in Subordinate Audit Service (SAS) Examination would be
at the last day of the month in which the examination is held. This will be in supersession of Note 1
below Para 9.2.6 of the Comptroller & Auditor General’s Manual of Standing Orders (ADMN)
Volume 1.

In line with the above decision the crucial date for determining the eligibility to appear
in Subordinate Audit Service (SAS) August 2011 Examination will be 31st August, 2011. However, in
respect of those candidates who would not be able to completer the required qualifying service as on
31-08-2011, the crucial date for the Subordinate Audit Service (SAS) August 2011 Examination will
continue to be 15th November 2011 without affecting any candidate adversely.

Eligibility of Candidates for Subordinate Audit Service (SAS) Examination

This is for information that the Competent Authority has decided to include the posts of Junior
Translator, Sr. Translator, directly recruited Console Operators and Data Entry Operators in Para 9.2.6
of Comptroller and Auditor General’s Manual Standing Order (Admn) Vol.I. Hence, they are also
eligible to take the August 2011 Subordinate Audit Service (SAS) Examination.

The competent authority has further decided that the AAOs (Regular/Regular
Temporary/Adhoc) in A&E offices may also take August 2011 Subordinate Audit Service (SAS) Civil
Audit Examination.
Authority: Staff Appointment Wing letters No.
1. 409-Staff (App.1)/24-2011 dated 12/05/2011
2. 367-Staff (App.1)/24-2010 dated 04/05/2011

Subordinate Audit Service (SAS) Examination

Reference is invited to Circular No. 17-NGE/2010 issued under the 632-NGE (APP)/24-2010
dated 07-06-2010 wherein instructions regarding revamping of erstwhile Section Office Grade
Examination. Revenue Audit Examination and Incentive Examination had been issued. The following
further instructions supplementing the existing instructions are following for necessary compliance in
this regard.

1. Holding of Subordinate Audit Service (SAS) Examination:

It has been decided to conduct the Subordinate Audit Service (SAS) Examination,
twice in a year (i) Main and (ii) Supplementary Examination. The Main Examination which
would be held in the month of August/September every year would be open to all eligible
candidates. The Supplementary Examination to be held in the month of February/March of the
subsequent year would be restricted to existing or unsuccessful candidates only i.e. who have
registered for Main Subordinate Audit Service (SAS) Examination in the previous year.
Detailed instructions in this regard would be issued by the Examination Section in due course.

2. Number of attempts available:

Six attempts only will be available to both departmental candidates and directly
recruited Assistant Audit Officers to pass the Subordinate Audit Service (SAS) Examination.
An attempt at Subordinate Audit Service (SAS) Examination would be counted if a candidate:
 A. Registers for Subordinate Audit Service (SAS) Examination; or
B. Register for Subordinate Audit Service (SAS) Examination and appears in one or both
groups in a single instance of Subordinate Audit Service (SAS) Examination.
3. Probation Period:

The extant rules governing appointment to and other conditions of service of AAO
provides for a directly recruited AAO to be on probation period of two years which can be
extendable to the extent of double the period of normal probation period based on
recommendation of the Heads of the Department. Accordingly all the directly recruited AAOS
are required to pass the Subordinate Audit Service (SAS) Examination within the 6 chances
available to them taking together both the Main and Supplementary Subordinate Audit Service
(SAS) Examination within the probation period, failing which their services as AAO (P) are
liable to be terminated in accordance with Para 5.5.2 of C&AG’s MSO (Admn) Vol..

All the directly recruited AAOs who are yet to qualify the Subordinate Audit Service
(SAS) Examination despite exceeding/likely to exceed their maximum attempts of the
Subordinate Audit Service (SAS) Examination within the overall limit of six chances in the
ensuing/future Subordinate Audit Service (SAS) Examination held (starting with
Supplementary Subordinate Audit Service (SAS) Examination in February/March 2012) would
be counted as a chance while computing the remaining chances.

4. These instructions are applicable from prospective date and past cases need not to be opened.

Instructions of Hindi as an optional medium in the Subordinate Audit Service Examination:

Sponsoring of candidature on candidates on Deputation for the Subordinate Audit Service

Examination:

Communications with outstation candidates for the Subordinate Audit Service Examination:

With a view to avoiding any unpleasant situation in future, it is requested that all
communications regarding examination matters issued to the candidates posted at outstations should
invariably be sent by Registered post with A.D.

Attending offices on the days of examination by staff appearing at Departmental Exam.

Conducted by the I.A & A.D.:

A candidate appearing for a departmental examination (both for obligatory and for preferment)
conducted by the India Audit and Accounts Department will be treated as on duty on the day of
examination even though the examination is held only in the forenoon or afternoon. A candidate for
such except on the last day of the examination, then he/she should attend office in the afternoon.

[Authority: CAG’s office circular No. 646-Exam/9-78 dated 14-09-1978]

Permission to sit in the Subordinate Audit Service Examination by employees under suspension
According to the note below para 197 of MSO (Admn) Vol.I candidates under suspension
should not be allowed to sit for the Assistant Audit Officer’s Examination. In a recent judgement in the
Central Administrative Tribunal, Allahabad Bench has held that the general conditions of eligibility laid
down in para 207 of MSO (Admn) Vol.I are sufficient for screening the persons applying for the
Assistant Audit Officer’s Examination. In their opinion the note under para 197 ibid should have some
correlation with the conditions of eligibility laid down in para 207 and if a candidate is otherwise
suitable in all respects he should not be debarred merely because he has been placed under suspension
due to some reasons which are yet to be analysed and established.

In the context of this judgement, it has now been decided that there is no objection to permit the
employees under suspension to appear at the Subordinate Audit Service Examination if they are
otherwise eligible under the existing orders. The provisions of Para 207 of MSO (Admn) Vol.I will
continue to apply and the prescribed authority should apply its mind before giving the certificate.

Mere passing the examination does not confer any right to the promotion. Sealed cover
procedure in Departmental of Personnel and Training’s OM No.22011/286-Estt (A) dated 12-01-1988.
(Circulated under CAS’s officer Endorsement No. 96-97-N. 2/140-86 dated 01-02-1988) should be
followed while the Departmental Promotion Committee considers their cases for promotion.

[Authority: CAG’s circular No. 459-N.II/78-88 dated 23-05-1988]

Training of Candidates for Subordinate Audit Service Examination.-Civil Branch (Audit)

The following instruction regarding pre-examination training of candidates for Subordinate

Audit Service Examination. Part-I and II (First timers) – Civil Branch (Audit) are laid down.

The revised training moduli drawn up keeping in view the new scheme and syllabus of the
examination in the revised set up ate contained in the statements (Annexure-I). These indicate the
optimum number of lecturers to be given in each topic. The Accountant General (Audit) may distribute
the lectures on each subject amongst more than one faculty in order to secure exhaustive treatment of
the respective topics under each subject. The optimum number of lectures on each topic as indicated in
the accompanying training moduli can be modified by individual Accountant General internally to suit
the local requirement if need be, subject to the prescribed total ceiling. It is to be emphasized that the
topics should be allotted to selected Audit Officer/Assistant Audit Officer, as the case may be, who are
known to be especially proficient in the respective topic. The success of this intensive training scheme
will largely depend upon the extent of special care and attention bestowed by the Accountants General
in selective the training faculty.

The lecture sessions should be o f a minimum duration 75b minutes as in the past, with option
to the faculty to extend it wherever necessary, The timing of the training classes should be so fixed that
classes fall both within office hours and after office hours any 30 or 45 minute within office hours and
30 or 45 minute after office hours, subject to marginal adjustment to the extent found necessary in
individual cases/offices. The training moduli provide for practical exercise, tests and assessments. The
tests or exercises should be held by the respective faculty handling each topic, and the performance of
the candidates should be discussed during the revision sessions wherever specially provided for in the
training moduli.

It is emphsised that Accountants General should pay personal attention to selecting the faculty
and watching adherence to the training moduli. After conclusion of the training classes under these
instructions the Accountant General Etc. may send a report conveying their impression on the
effectiveness of these measures.

[Authority: CAG’s circular No. 620-O&M/81-84 dated 20-07-1984]

 Annexure - IV
Syllabus

1. Revenue Audit Examination for Assistant Audit Officers

RAE-I: Income Tax (Common to all Branches)

The following will be the syllabus and subjects:

A. Books Prescribed:

i. Income Tax Act 1961 - (40%)

ii. Revenue Audit Manual Part-I Section I&II - (10%)
iii. Income Rules 1962 - (10%)
iv. Finance Act of the year - (20%)
v. The Income Tax Manual compiled by the Director of Inspection, Research,
Statistics and Publication Part-I & II (Latest Edition) - (10%)
vi. Manual of Office Procedure Volume-I & II (Technical) Published by Directorate of
Income Tax (Organisation and Management Services) CBDT-Department of Revenue,
Government of India (February 2003 Edition) - (10%)

B. Major areas to be covered:

i. Concepts like assesse, assessment year, Capital and Revenue Expenditure, Receipts,
depreciation and other allowances, preliminary and pre-operative expenses, deductions
and exemptions, rebates, interest, penalties and prosecution, Tax collection and
recovery procedures, refunds and special provisions on Corporate Taxations.
ii. Assessments procedures, search and seizures, appeal and revisions, Settlement
Commission, time limitation prescribed in the Act.

iii. Recent amendments and developments relating to Direct Taxes in the Finance Act.
iv. Computerisation in the Income Tax Department, vigilance and Training.
v. General awareness on matters relating to Income Tax such as PAN, filing of returns
through computer, eTDS, eTCS procedures etc.
2. Revenue Audit Examination for Assistant Audit Officers
(RAE-2) Central Excise, Customs and Service Tax (Civil/Commercial) Audit

The Following will be the syllabus and subjects:

A. Central Excise - (40%)\
i. Central Excise Act 1944 (Chapter – II and IIA) (10 MCQs)
ii. Central Excise Act 2002 (10 MCQs)
iii. Central Excise Tariff Act 1985 (5 MCQs)
iv. Cenvat Credit Rules 2002 (5 MCQs)
v. Central Excise Valuation (Determination of price of Excisable Goods) Rules 2000 (5 MCQs)
vi. Central Excise Revenue Audit Manual (Chapters, 20, 22, 23 and 24) (5 MCQs)

Books recommended:
1. R.K. Jain’s Central Excise Manual
2. R.K. Jain’s Central Excise Tariff
3. Revenue Audit Manual-Indirect Taxes (Central Excise)
4. Cenvat Credit Rules by Ganashekharan
5. Excise Law Times (Latest Issues)

B. Customs - (40%)
i. Customs Act 1962 (Chapter – V, VI, VII, IX, X, and XA) (10 MCQs).
ii. Customs Tariff Act 1975 and Custom Tariff Working Schedule (5 MCQs)
iii. Central Excise Act 1944 (Chapter II and IIA dealing with Levy and collection of
Countervailing Duty) and Central Excise Tariff Act 1985 (5 MCQs)
iv. Section 134 of the Finance Act, 2003 – Levy and Collection of National Calamity Contingent
Duty.
v. Section 91, 92 and 94 of the Finance (No.2) Act, 2004 for the purpose of Levy and Collection
of Education Cess.
vi. Section 136, 137 and 139 of Finance Act 2007 for the purpose of Levy and Collection of
Higher Education Cess.
vii. Foreign Trade Policy, for Audit of export Promotion Schemes announced Annually by Ministry
of Commerce, Government of India.
viii. SEZ Act SEZ Rules (Sl. No. iv to viii – 10 MCQs)
ix. Revenue Audit Manual Part – II (Customs) 4th Edition (Chapter 21 and 22)
Books Recommended:
1. R.K. Jain’s Customs Law Manual
2. R.K. Jain’s Customs Tariff
3. R.K. Jain’s Central Excise Law Manual and Tariff

C. Service Tax - (20%)

i. Chapter V of Finance Act 1994 (Section 65 to Section 96)
ii. Service Tax Rules 1994
iii. Export Service Rules 2005

Books Recommended:

1. Handbook on Service Tax, Volume 1, 2 & 3 by Shri C. Parthasarathy and Dr. Sanjiv Agarwal
2. Service Tax Reporter (latest issues)
Revenue Audit Examination for Assistant Audit Officers
STATE REVENUE (Civil Audit Branch)
Syllabus
Sl.
Act/Rules/Manual Coverage
No.

1. Central Sales Tax Act, 1956 The Whole Act

Value-added Tax Auditing Guidelines

2. The Whole Guidelines
(Issued by C&AG Office)
3. Indian Stamp Act, 1989 Chapter-I Short title, Extent and Commencement of
the Act, Definitions under the Act.

Chapter-II A- Of the liability of instruments to duty

B- Of Stamps and the mode of suing them-
Section 10 only.
D- Of valuation for duty
E- Duty by whom payable

Chapter-VI Reference and Revision

4. Indian Registration Act, 1908 Chapter-1 Preliminary

Chapter-2 The Registration-Establishment
Chapter-3 Registrable documents
Chapter-6 Presenting Documents for Registration
Chapter-9 The Duties and Powers of Registering
Officers
Chapter-13 The Fees for Registration, Searches and
Copies
Chapter-14 Penalties

5. Motor Vehicles Act, 1988 Chapter-1

Chapter-2 Section-3,4,5,6,15,16,27,28
Chapter-4 Section-39,40,41,42,43,45,48,50,53,54,55,
56,57
Chapter-5 Section-66,68,69,71,72,73,74, 89 & 90
Chapter-6 Section 97, 103 & 107
Chapter-8 Section-113,118,119,120,121,122,124,130,
132,133,134,138
Chapter-11 Section – 156 & 157
Chapter-13 Section-177,178,180,181,182,191 192,194,
206 & 207
Chapter-14 Section - 211, 213, 214, 215 & 217
6. Indian Electricity Act, 2003 Part-I Preliminary
Part-II National Electricity Policy and Plan
Part-III Generation of Electricity
Part-IV Licensing
Part-V Transmission of Electricity
Part-VI Distribution of Electricity
Part-VII Tariff
Part-XIV Offences and Penalties

Mines & Minerals (Regulation & Preliminary – Section – 1, 2, 3, 13, 13A, 14, 18, 21, 22,
7.
Development) Act, 1957 23, 23A, 23B, 23C, 24 & 30A.

8. The Environment Protection Act, 1986 The Whole Act

9. Forest Conservation Act, 1980 The Whole Act.

10. Indian Forest Act, 1927 Chapter-1: Preliminary
Chapter-2: Of Reserved Forest, Section – 3
Chapter-5: Of the Control over forests and Lands not
being the property of Government –
Section - 35, 36, 37 & 38
Chapter-6: Of the duty on timber and other forest
produce – Section 39 & 40
Chapter-7: of the control of Timber and other Forest –
Produce in Transit–Section 41,41A,42 & 43
Chapter-9: Penalties and Procedure Section 52 to 69
Chapter-11: Of Forest officers - Section 72 to 75
11. Revenue Recovery Act, 1890 The Whole Act.
12. MSO Audit, 2002 Edition Chapter 3 of Section II
Regulations on Audit & Accounts
13. Chapter 3 and 6C
2007
14. CAG (DPC) Act, 1971 Section 16

Examination :
Duration : 2 Hours
Maximum Marks : 100

Revised Eligibility criteria for Revenue Audit Examination in Audit Offices.

The following revised eligibility criteria for appearing in the Revenue Audit Examination in
Audit Offices, have been approved by the Comptroller & Auditor General of India. The revised
eligibility criteria mentioned below will be applicable from the date of issue of this letter.

Revenue Audit Examination in Audit Offices

Existing criteria: Section Officers/Assistant Audit Officers borne on the cadre of Audit Offices, who
have put in one year service in the Revenue Audit Branch or have undergone the prescribed training in
Revenue Audit as Section Officer/Assistant Audit Officer, are eligible to appear in the Examination.
Total number of chances admissible to pass the Revenue Audit Examination shall be six and counted
afresh from the year 2010. There will be no upper age limit for appearing in the Revenue Audit
Examination.

Revised criteria:

a) Section Officer/Assistant Audit Officers borne on the cadre of Audit Offices, who have put in
one year service in the Revenue Audit Branch or have undergone the prescribed training in
Revenue Audit as Section Officer/Assistant Audit Officer, are eligible to appear in the
Examination. Total number of chances admissible to pass the Revenue Audit Examination shall
be six including the chance, if availed in 2010 examination. There will be no upper age limit for
appearing in the Revenue Audit Examination.
b) Assistant Accounts Officers in A&E offices, who have passed the SOGE (Civil Audit) and are
presently on deputation to Audit offices for their eventual absorption in Audit offices, shall also
be eligible to take this Examination provided:
(i) they have put in one year service in the Audit office and
(ii) they have completed the prescribed training in Revenue Audit.

The benefit of passing the Revenue Audit Examination, including arrears of pay and
allowances, if any, will be admissible only after issuance of necessary orders of their absorption
in the Civil Audit Offices. Total number of chances to pass this Examination shall be six and
counted afresh from the year 2011. There will be no upper age limit in this regard.

c) Audit Officers/Sr. Audit Officers, borne on the cadre of Audit Offices, who did not appear in
this examination or appeared but could not pass this examination while working as Section
Officer/Assistant Audit Officer, will also be eligible to appear/re-appear in this Examination.
Total number of chances to pass this Examination shall be six and counted afresh from the year
2011. There will be no upper age limit in this regard.

Eligibility for appearing in the Revenue Audit Examination (RAE)/Incentive Examination (IE)

Reference is invited through office circular letter No. 01/Staff Appointment/1-2006/Kw issued
under No. 25-Staff Appointment/1-2006/Kw dated 11-01-2011 on revised eligibility criteria for the
Revenue Audit Examination (RAE) in Audit Offices and Incentive Examination (IE) in A&E offices.
2. Many field offices have sought clarification whether Sr. AOs, who are appointed to the post of
Welfare Officers on deputation basis, are also eligible to take the RAE/IE under the revised
eligibility criteria.

3. It is clarified that Welfare Officers are also eligible to take the above examination under the
revised eligibility criteria. However, the benefit of passing the examination will be available to
them only on their reversion to their original post of Sr. AO. The officials who will retire from
the post of Welfare Officers are not eligible to appear in the RAE/IE.

In the revamped scheme of Subordinate Audit Examination (SAS), a candidate can appear in
both the groups (I&II) of SAS Examination simultaneously. Further, it has also been decided to conduct
SAS Examination twice in a year i.e. SAS main examination and SAS supplementary examination.

Accordingly, the eligibility criteria for appearing in the Revenue Audit Examination have been
reviewed and the existing provisions in Para 9.3 of the Comptroller and Auditor General’s Manual
Standing Order (Admn), Vol.I, governing the eligibility criteria for appearing in the Revenue Audit
Examination have been amended by the Competent Authority as mentioned below:
 (i) Departmental officials who are promoted as AAO are eligible to appear in Revenue Audit
Examination after completion of one year of continuous service in Revenue Audit Branch,
or have the prescribed training in Revenue Audit after completion of one year of
continuous service as AAO.

(ii) Confirmed Directly Recruited AAOs are eligible to appear in Revenue Audit Examination
after completion of one year of regular service in Revenue Audit Branch as a regular AAO;
or have the prescribed training in Revenue Audit after completion of one year of regular
service after confirmation as AAO.

The aforesaid eligibility criteria for appearing in Revenue Audit Examination would be
applicable from Revenue Audit Exam 2012.

Eligibility criteria for Revenue Audit Examination in Audit Offices.

With Reference to office letter No. 311 Staff (App)/1-2006/KW dated 27-04-2011 wherein it
had been clarified that Sr. AOs/AOs who had been allowed to appear in the revamped Revenue Audit
Examination w.e.f. 2011 shall not be entitled to the benefit of any exemption secured earlier by them as
Assistant Audit Officer/Section Officer.

2. Some field offices have represented that since the scheme and syllabi of Examination for
Incentive Examination and Revenue Audit Examination is same for both AAOs and
AOs/Sr.AOs, therefore not allowing the benefit of exemption secured in some papers of
Revenue Audit Examination by AOs/Sr.AOs during their tenure as AAOs needs re-
consideration.

3. In view of the above, the matter has been re-examined and it has been decided by the
Competent Authority to allow the benefit of exemption secured in respect of any papers of
revamped Computer Based Test (CBT) of Revenue Audit Examination by AOs/Sr.AOs, during
their tenure as AAOs. However, earlier attempts availed by Sr.AOs/AOs in revamped Incentive
Examination/Revenue Audit Examination during their tenure as AAOs shall also be taken into
accounts while computing the remaining number of chances available in Revenue Audit
Examination.

In continuation of Staff Appointment Wing’s Circular No. 17-NGE/2010 issued vide letter No.
632-NGE (App)/24-2010 dated 07-06-2010 regarding revamping of Section Officers Grade/Revenue
Audit/Incentive Examinations, the Competent Authority, in order to check the scope of guess work in
SAS/RAE/IE, has decided to introduce negative marking in the aforesaid examination. The extent of
negative marking will be 0.25 marks (25%) for each wrong answer where the candidates are tested on
the basis of Multiple Choice Questions (MCQs). The system of negative marking shall take effect from
the annual SAS/RAE/IE, 2013 (Main).
CONTINUOUS PROFESSIONAL DEVELOPMENT (CPD) TEST FOR SAS PASS
GAZETTED GROUP ‘B’ OFFICERS
--------------------------------------------------------------------------------------------------------------------------

1. The Salient Features for appearing in the Continuous Professional Development (CPD)
Tests are as follows:

(i) The Scheme of Continuous Professional Development for SAS pass Gazetted Group ‘B’
Officers will consist of three test namely CPD-I, CPD-II and CPD-III.

(ii) The CPS tests would be open to SAS pass Gazetted Group ‘B’ Officials from both Audit and
A&E offices. No departmental training would be imparted to eligible candidate for appearing in
CPD tests.

(iii) Every eligible candidate would be given six (6) chances each for qualifying CPD-I, II and III to
bring the tests at par with SAS/RA/Incentive Examination.

(iv) The CPD tests would be computer based tests. The papers would be based on multiple choice
objective questions. There will be 100 (one hundred) questions in each paper carrying one mark
each and duration of paper would be 2(two) hours.

(v) There would be negative marking in CPS tests. For each and every wrong answer 0.25 marks
(25%) will be deducted. The minimum aggregate marks required for passing CPD test would be
50% in each paper of CPS tests. A candidate who score 50% marks and above in any paper of
CPD would be treated as ‘passed’ as well as ‘exempt’ from future appearance in that paper.

(vi) Candidate after qualifying each CPD test would be granted one (01) advance increment in their
respective scales with effect from the first of the month in which the examination is held.

(vii) The advance increment would be sanctioned by the respective HoD, who would in turn, obtain
the Headquarters’ ex post facto approval.

2. The Eligibility criteria for appearing in CPD tests are mentioned below:

(i) All Sr. AOs and AOs are eligible to take the first CPD test. AAOs would be eligible to
appear in the first CPD test after completion of the five years’ continuous service in the
grade on the 1st of the month in which the examination is held.

(ii) The Second CPD test can be taken by SAO/AO/AAO after elapse of four years from
qualifying their first CPD test.

(iii) The third and final CPD test can be taken by the SAO/AO/AAO after elapse of three
years from qualifying their second CPD test.
3. At each stage, there would be one paper on standards, principles and practices of auditing and one
paper on topics which are closely related to the field of auditing. At the time of first (CPD-I) and
second (CPD-II) stages, the candidates would be tested on the acquired knowledge of the related
subjects which have a bearing on the micro as well as macro issues. In the third stage (CPD-III)
the candidates should be able to appropriate the overall macro environment and form their
independent opinion based on the experience gained during practice and on-the-job learning.
They would, therefore, be tested on the General Economics Issued also along with the Auditing
Standards and Practices. Keeping in view the above parameters, the syllabi for the CPD tests are
as follows: -

CPD – I Tests:
i) Financial Management (C-I)
ii) Auditing Principles and Standards (C-2)

CPD – II Tests:
i) Public Finance (C-3)
ii) Auditing – Methods and Techniques (C-4)

CPD – III Tests:

i) General Studies & Current Economic Developments (C-5)
ii) Applied Public Auditing (C-6)

4. The CPD-I tests will be conducted from the year 2013 along with the SAS/RA/Incentive
Examination. The detailed syllabus of CPD tests is at Annexure-I. It is requested to bring these
instructions to the notice of all the SAS pass Gazetted Group ‘B’ Officers and wide publicity may
be given by displaying it on all notice boards.
 ANNEXURE – I

Detailed Syllabus of CPD Tests

Continuous Professional Development – State-I Examination

C-I Financial Management

1. Analysis of Financial Statements:
Analysis and interpretation of Financial Statements, Techniques and Limitations of Financial
Analysis, Ratio Analysis, Funds Flow Analysis and Cash Flow Analysis.

2. Concepts of Value And Returns:

Time preferences for money, present value, future value, value of annuity, Rage of Returns.

3. Investment Decisions:
Concepts of Capital Budgeting, Capital Budgeting, Appraisal Methods, Tactical Versus
Strategic Investment Decisions, Capital Rationing, Factors Affecting Capital Investment
Decisions.

4. Financial Planning and Capital Structures:

Estimating Capital Requirements, Fixed Capital, Working Capital, Capitalisation, Patterns of
Capital Structure.

5. Sources of Finances:
Financial Markets, Security Financing, Debentures, Loan Financing, Bridge Finance, Loan
Syndication, Book-Building, New Financial Institutions, Venture Capital Institutions, Mutual
Funds, Factoring Institutions, New Financial Instruments, Commercial Papers, Securitisation of
Debt, Global Depository Receipts (GDR), Derivatives: Options, Forward, Future and SWAP,
Lease Financing, Concept of Leasing, Types of Lease Agreements, Difference between Hire
Purchase and Lease Financing.

6. International Finance Management:

Foreign Exchange Market, Exchange Risk Management, Mode of Payment in International
Trade, Open Account, Bank Transfer, Letter of Credit, Consignment Sale.

7. Public Procurement:
Principle and Methods of Public Procurement, Transparency and Professionalism in Public
procurement, Penalties & Debarment etc. Provisions relating to Procurement of goods and
services Outsourcing of services, Contract management and Inventory management as
embodied in the General Financial Rules, Indian Contract Act, 1872. The Arbitration &
Conciliation Act, 1996.

Suggested Readings:
1. Taxman’s Financial Management by Sh. Ravi M. Kishore
2. Indian Financial System by Sh. H.R. Machiraju, published by Vikas Publishing House Pvt.
Ltd. New Delhi – 8
3. Public Procurement Bill, 2012
4. General Financial Rules (Chapter 6.7.& 8)
5. Indian Contract Act, 1872
6. The Arbitration & Conciliation Act, 1996
C-2 Auditing Principles and Standards

 Financial and Compliance Audit

 Methods and Procedure of auditing including auditing in information Technology (IT)
Environment.
 Regulations issued on Audit and Accounts issued by the CAG of India, MSO (Audit) including
Financial Attest Audit Manual
 Auditing Standards issued by CAG of India
 International Auditing Standards issued by the IFAC. Auditing Standards issued by the INTOSAI.

Suggested Readings:
1. Auditing Standards issued by the CAG of India.
2. International Auditing Standards issued by the IFAC.
3. Auditing Standards issued by the INTOSAI.
4. MSO (Audit) including financial attest audit manual.
5. Regulations on Audit and Accounts.
Continuous Professional Development – Stage –II Examination
C-3 - PUBLIC FINANCE

1. Public Finance Management

 Meaning and Importance of Public Finance
 The Principle of Maximum Social Advantage
 Role of Public Finance under different Economic Systems
 Concept and Principles of Federal Finance
 Analytical Study of Union Budget
 Government Accounting Standards issued by the GASAB

2. Public Expenditure
 Principle of Public Expenditure
 Revenue and Capital Expenditure
 Development and Non-Development Expenditure
 Effects of Public Expenditure

3. Public Revenue
 Sources of Revenue
 Taxes
 Canons of Taxation
 Characteristics of Good Tax System
 The Theory of Tax Structure Development
 Changes in Tax Structure under the Impact of Economic Development
 Incident of Taxation Money Burden and Real Burden
 Factors Determining incidence
 Relative Merits and Demerits of Direct and Indirect Taxes

4. Problem Equity
 Cost of Service Principle
 Benefit or ‘Quid Pro Pro’ Theory
 Ability to Pay Theory
 Proportional vs. Progressive Taxation
 Taxable Capacity

5. Public Debt
 Classification of Public Debt
 Purposes of Public Debt
 Methods of Debt Redemption
 Voluntary or Forced Loans
 Effects of Public Debt on Production
 Distribution
 Consumption and Level of Income and Employment
6. Economic Development and Planning
 Concepts of National Income and Product
 Central Banking Principles
 Functions of Central Banks
 Monetary Policy vs. Fiscal Policy
 Balance of Payments
 Determinations of Economic Growth
 Government Measures to promote Economic Development
 Regulatory Bodies established by Laws
  Provisions of Economic and Social overheads
 Provision of Financial Facilities
 Institutional Changes
 Direct Participation
 Indirect Measures
 Forms of Planning:
 Planning by inducement and planning by Direction
 Centralised Planning vs. Decentralised Planning
 Pre-requisites of a Successful Planning.

Suggested Readings:

1. Public Finance in Theory & Practice by Dr. S.K. Singh, published by S. Chand & Company,
New Delhi.
2. Modern Economic Theory by Dr. K. K. Dewett and Sh. M. H. Navalur, published by Shyam Lal
Charitable Trust, New Delhi (sole distributor S. Chand & Company Ltd., New Delhi)
3. Union Budget
4. Government Accounting Standards issued by the GASAB
5. Fiscal Responsibility and Budget Management Act, 2003
Continuous Professional Development – Stage –II Examination

C-4 - Auditing: Methods and Techniques

1. Performance Auditing including Public Private Partnership (PPP) Audit

 Formulating audit plans including risk analysis
 Use of quantitative techniques and analytical procedure in audit
 Framing audit objectives and issues analysis
 Setting audit documentation
 Quality assurance in auditing including audit quality management, framework and
assurance through Peer Review
 Reporting and following audit findings/observations

2. Practice Guide Series and supplementary guidelines by the CAG of India

 International Auditing Standards and International Auditing Practice Statements issued
by the IFAC
 Auditing standard issued by the INTOSAI

Suggested Readings: -

1. Auditing Standards & Performance Auditing Guidelines issued by the CAG of India
2. Public Audit Guidelines issued by the CAG of India
3. Internal Control Evaluation Manual issued by the CAG of India
4. Practice Guides Series and Supplementary guidelines issued by the CAG of India
5. International Auditing Standards and Practice Statement issued by the IFAC
6. Auditing Standards and Guidelines issued by INTOSAI
7. CAG’s Standing Order on role of audit in relation to cases of fraud & corruption
8. Audit Quality Management Framework and Quality Assurance through Peer View
Continuous Professional Development – Stage –III Examination

C – 5 - General Studies & Current Economic Developments

Candidate’s awareness of current national issued and topics of socio-economic relevance in

Current environment such as the following: -

1. The Indian Economy and issued relating to planning, mobilization of resources, growth,
development and employment.
2. Issue arising from the social and economic exclusion of large sections from the benefits
of development issues relating to good governance and accountability to the citizens
3. Environmental issues, ecological preservation, conservation of natural resources.
4. Issues relating to India’s Economic interaction with the World such as foreign trade,
foreign Investment: Economic and diplomacy issue relating to oil, gas and energy
flows: the role and functions of I.M.F. World Bank, W.T.O. etc. which influence
India’s economic interaction with other countries and international institutions.
5. Current developments in the field of science and technology, information technology,
space, nanotechnology, biotechnology and related issues regarding intellectual property
rights.

Continuous Professional Development – Stage –III Examination

C–6 APPLIED PUBLIC AUDITING

Candidate’s proficiency in application of best practices in Public Auditing, reporting of

audit observations and assessing the impact of audit findings will be tested on the basis of
generally accepted auditing and assurance standards such as: -

1. Auditing Standards. Guidelines and Best practices series issued by the C&AG of India.

2. International Auditing Standards, practice statements and Assurance Standards issued

by the IFAC.

3. Auditing Standards and best practices guidelines issued by the INTOSAI.

Departmental Examination for Auditors/Graduate Clerks & Graduate MTS.

Departmental Examination for Auditors is intended for the Auditors who have
completed one year continuous service as on 1st February/1st August. Graduate Clerks and
Multi-Tasking Staff (MTS) who have completed one year continuous service as on 1st February/
1st August may also take the examination and become eligible for promotion as Auditors on passing
this examination against 10% of the vacancies.

[Authority: CAG’s Office Circular No. 421-Exam/160-86 dated 17-05-1988 (Examination Section
Circular No. 5 of 1988) and No. 768-N.2/47-88 dated 26-08-1988 read with paras 4.2.1, 4.2.2 and
4.3.1 of M.I.R]

Condonation of deficiency in the prescribed period of service for eligibility to appear in

Departmental Examination for Auditors.

In terms of provision of Note below paras 288 of C&AG’s Manual of Standing Orders
(Administrative) Vol. I read with Headquarters letter No. 170-Exam/12-73 dated 05-04-1973 and
No. 250-Exam/24-74 dated 25-04-1974 the A.G. and other Heads of Department may at their
discretion condone deficiencies in the prescribed service of one year upto a limit not exceeding two
months and 15 days.

Deficiency in the prescribed service of 3 years in the case of Graduate Clerks/Graduate MTS for
eligibility to appear in the Departmental Examination for Auditors cannot be condoned.

[Authority: Headquarters letter No. 718-Exam/20-84 dated 01-07-1984 (Examination Sections

Circular No. 23 0f 1984) and N0. 1314-Exam/27-88 dated 22-02-1988 (Examination Sections
Circular No. 20 of 1988)].
 Revised Syllabus for Departmental Examination for Auditors (Civil Audit)

Paper Duration Maximum Marks

Government Accounts and Service Regulations
Group – A: Government Accounts (40 Marks) 2 ½ Hours 100
Group – B: Service Regulations (60 Marks)
Government Audit - I 2 ½ Hours 100
Government Audit – II 2 ½ Hours 100
Paper – I Government Accounts and Service Regulations
Group – A: Government Accounts (40 Marks)
Syllabus
9. Government Accounting Rule, 1990 issued by the Comptroller General of Accounts,
Ministry of Finance, Government of India.
ii. Central Public Works Account Code: Chapter - 10 (Works Accounts)

Group – B: Service Regulations (60 Marks)

i. Central Civil Service (Leave) Rules, 1972
ii. Fundamental Rules and Supplementary Rules, Part-I made by the President of India
(Chapter-II – Definitions and Chapter – IV – Pay)
iii. Central Civil Services (Pension) Rules 1972
iv. Travelling Allowance Rules of the Union Government as contained in the Compilation of
Fundamental and the Supplementary Rules, Part-II made by the President of India.
Note:
Swamy’s publications containing compilations of the Rules in the Syllabus may also be
allowed, provided they are not in the nature of Guides (containing material of the nature of
questions and answers or explanatory material more than what is stated in the Rules and
Orders/Instructions/Circulars).

Paper – II: Government Audit - I (Mandate and Orders)

Syllabus
i. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 197.
ii. Constitution of India (Article 148 to 151)
iii. Comptroller and Auditor General’s Manual of Standing Orders (Audit) excluding chapter
8 Section – III
iv. Performance Auditing Guidelines (Basic concepts and knowledge)
v. Regulations on Audit and Accounts 2007
vi. Routine noting & drafting based on given official letters/matters
Note:
The candidates may be asked to prepare a note on some official correspondence. They may also be
asked to prepare a draft circular letter/office memorandum, on some official correspondence.

Paper – III: Government Audit – II

Syllabus
(i) The Finance Act
(ii) Central Excise Tariff Working Schedule
(iii) Central Excise Manual
(iv) Custom Tariff Working Schedule
(v) Revenue Audit Manual (Direct Taxes), Income Tax
(vi) Revenue Audit Manual (Indirect Taxes), Central Excise
(vii) Revenue Audit Manual (Indirect Taxes), Customs
 ANNEXURE – I

ASSISTANT AUDIT OFFICER EXAMINATION – CIVIL (ORDINARY BRANCH AUDIT)

Suggested Lectures for training.

Duration of each lecture: 75 minutes.

PART – I

PAPER – I : Service Regulation

Sl. No. of
Topics
No. lectures
1 Definitions , General Conditions of Service etc. 1
Pay – different kinds, honorarium compensatory allowances, fixation of 6
2 Pay, Increments including practical exercises (at least 2 sessions)
3 Foreign Service – Calculation of contributions (problem to be worked out) 2
4 T.A. Rules – Including practical exercises 8
5 Joining Time – Including practical exercises 2
6 Pension Rules - Including practical exercises 9
7 Commutation of Pension - Including practical exercises 2
8 Leave Rules - Including practical exercises 6
9 G.P.F. Rules 2
10 C.C.S. (CCA) Rules 3
11 Revision 3
Total 44

N.B. Practical exercises should be at least 2 Session in major topics

PART – I

Paper – II : Financial Rules and Principles of Government Accounts

Sl. No. of
Topics
No. lectures
1 General Principles of Accounts including forms of Accounts 3
2 Rule regarding classification of transactions – Clarification 3
Incidence of pension and leave salary – allocation of pension and leave
3 salary (Account Code – Vol-I) 3

Pay and Accounts Officer – System of Receipts and Payments –

4 Maintenance of accounts thereof monetary settlement between different 4
Governments and Departments
5 General Financial Rules 4
Compilation and consolidation of accounts – preparation of finance and
6 5
appropriate accounts
7 Revision 4
Total 26
PART – I
Paper – III : Constitution of India

Sl. No. of
Topics
No. lectures
1 Part-I: Union and its territories 3
2 Part-V: The Union – The Executive, Parliament, Union Judiciary - CAG 5
3 Part-VI: The State – Executive, State Legislature, High Courts 4
4 Part-III: The Union Territories 1
5 Part-X: The Scheduled and Tribal Area 1
6 Part-XI: Relationship between the Union and States 2
Part-XII: Distribution of revenues between the Union and the States,
7 2
Miscellaneous Financial Provision, Borrowing
Part-XIV: Service under the Union and the States – Public Service
8 1
Commission
9 Part-XVIII: Emergency Provisions 1
Part-XIX: Miscellaneous
10 1
Part-XX: Amendments
11 Revision 2
Total 24

PART – II
Suggested Lectures for training. Duration of each lecture: 75 minutes.

Paper – I : Precis and Drafting

Sl. No. of
Topics
No. lectures
Precis/Draft – made up of three general lectures and four practical exercises 11
1
and four sessions to discuss performance and model answers (3+4+4)
Total 11

Paper – II : P.W. Accounts

Sl. No. of
Topics
No. lectures
General Outlines and System of Accounts, organisation of a P.W. Division,
1 Divisional Accountant and his functions – Relationship with the Accountant 3
General
2 Imprest, Temporary Advance, Cash Book, Accounts, Stores Account 7
(including practical exercises)
3 Store Account including preparation of Manufacturing Account 2
4 Payment to Contractors Bills, Advances, Contractors Ledger including 9
practical exercises
5 Issue of material at site Account-Works abstracts and Register of Lump-sum 3
practical exercises
6 Suspense Accounts, Deposit and Deposit Works 2
7 Monthly Accounts 2
8 Residuary provisions in Account Code Vol-III and CPWA Code, list of 2
major and minor heads of Accounts
9 Revision 3
 Total 33

PART – II

Paper – III : Advance Book Keeping with Elementary Costing

Sl. No. of
Topics
No. lectures

1 Fundamentals of Double Entry- Journal Ledger, Balancing and Trial 4

Balance including practical exercises
2 Trading, Manufacturing, Profits and Loss Accounts and Balance Sheet 6
including practical exercise
3 Capital, Revenue, Income and Expenditure, Receipt and Payments Accounts 4
including practical exercises
4 Bills of Exchange including practical exercises 2
5 Accounts of Joint Stock Companies including practical exercises 5
6 Depreciation and reserves 2
7 Cost Accounts – Practical exercises 3
8 Auditing – Internal Check and Control, Vouching of cash and sundry 2
transactions, verification and valuation of Assets & Liabilities
9 Revision 2
Total 30

Paper – IV : Government Audit

Sl. No. of
Topics
No. lectures

1 Duties, Powers and conditions of Service of the C&AG of India 2

2 Central Audit, Inspection and Local Audit including P.W.D. & Treasuries, 5
C&AG’s M.S.O.(T) Vol-I & II
3 Audit of Autonomous Audit 4

4 Efficiency-cum-performance Audit 4

5 Drafting of paragraphs for the Audit Report 4

6 Revision 1

Total 20

ASSISTANT AUDIT OFFICER EXAMINATION – COMMERCIAL BRANCH (AUDIT)

In accordance with the instruction contained in Para 13.3 of the M.I.R. the contents and
syllabus of Assistant Audit Officer Examination has been reviewed. The Scheme of the entire
examination and the syllabus for each subject has been indicated in the enclosed Annexure-II.
 The conditions of eligibility to appear in the aforesaid examination and the number of chances
available to the candidates etc. are as contained in the C&AG’s M.S.O. (A) – Vol-I read with Para 4.1.1
of the Manual of Instructions.
 ANNEXURE – II

Scheme and Syllabus for the Assistant Audit Officer Examination

COMMERCIAL AUDIT BRANCH
Part – I

Sl. Maximum
Subject Duration
No. Marks
1 Fundamental Rule, Pension Rules etc. 3 Hrs. 100
2 Civil Accounts and Audit including Central Public Works Accounts 3 Hrs. 100
3 Introduction to Government Accounts etc. 3 Hrs. 100
4 Business Organisation and Elements of Book Keeping 3 Hrs. 100
5 Constitution of India 2 Hrs. 100
Total 500

Part-II

Sl. Maximum
Subject Duration
No. Marks
1 Precis and Draft 2½ Hrs. 100
2 Mercantile Law and Company Law 3 Hrs. 100
3 Advanced Book Keeping 3 Hrs. 100
4 Auditing 3 Hrs. 100
5 Cost Accounting and Factory Organisation 3 Hrs. 100
Total 500

All the papers of Part-I and Part-II will be answered without the aid of books.

SYLLABUS
Part – I

1. Fundamental Rules, Pension Rules, etc.:

1. Civil Services (Classification, Control & Appeal) Rules.

2. A.G., P&T Compilation of Fundamental Rules and Supplementary Rules Vol-I – Section – III
Chapter – I to IV
Chapter V - Rules 44, 45A, 45B and 45C
Chapter VI – Rules 49
Chapter VIII
Chapter IX
Chapter X – Rules 59, 60, 64 – 68, 70 – 78, 80, 81, 83 – 93, 94, 101 – 103.
Chapter XI.
Supplementary Rules – SR 2 and the rules relating to travelling allowances including S.Rs 64A,
82 - 88B, 93 - 100, 102, 103, 105A, 105B, 107 – 113, 117 – 121, 127 – 129, 131, 132,
136 – 141A, 144, 145, 145A, 148 – 151A. 158A, 159, 164A, 165 – 169 and 174 – 189.

3. (a) Revised leave rules (A.G., P&T Compilation of Fundamental Rules and Supplementary
Rules Volume II appendix -&A, and
 (b) C.C.S. (Leave) Rules 1972.
4. (a) Civil Service Regulations – Pension Rules only including new Pension Rules and

(b) C.C.S. (Pension) Rules 1972

2. Civil Accounts and Audit including Central Public Works Accounts:

1. (a) Forms of Accounts of the Union and State (Basic) Rules, published by
Controller General of Accounts.

(b) Account Code Vol-I excluding portions repealed by the publication at (a) above

2. Central Public Works Account Code

3. (i) C.A.G’s M.S.O. (Tech) Vol-I: Section I, II, III (Chapters 5, 7, 13 & 16)
Section IV – Chapter I
Section VI
Section VII – Part –I and Appendix ‘A’ and “B’

(ii) C.A.G’s M.S.O. (Tech) Vol-II: Chapter III – Para 21 – 24, 25, 27, 29 – 40 and 45 – 52.

3. Introduction to Government Accounts and Audit:

(1) An Introduction to Indian Government Accounts and Audit

(2) Central Government Account (Receipts & Payments) Rules, 1983.

(3) (a) Central Government Compilation of General Financial Rules.

(b) Delegation of Financial Powers Rules, 1978
(c) Comptroller & Auditor General’s M.S.O. (Administrative) Vol-II.

(4) CAG’s (DPC & S) Act, 1971.

4. Business Organisation and Elements of Book-Keeping:

(1) Book-Keeping: Theory and Practice of Single and Double Entry Book-Keeping and
Accounts, Terms used in Book-Keeping and Accounts, Bills of Exchange,
Consignment, Depreciation and Sinking Fund, Self-Balancing Ledger, Trading,
Manufacturing, Profit and Loss Accounts and Balance Sheets, Partnership Accounts.

(3) Business Organisation: General Commercial and Trading Terms; General Knowledge
of Trade, Transport, Currency, Foreign Exchange, Warehousing, Office Organisation.
Filling System, Shipping Terms and Documents, Financing of Industry and Trade
(Including Industrial Finance Corporation and Industrial Credit Investment Corporation
of India.

5. Constitution of India:

Part –I, V, VI, VIII, XI, XII, XIV. XVIII, XIX and XX of the Constitution of India together with
relevant Schedules appended to it.
Questions on such matters as manner of election, conditions of eligibility for elections, qualifications,
procedural details and jurisdiction of courts etc. will be excluded.
PART – II
1. Precis and Draft:
This paper is common to all branches of the Subordinate Audit Services Examination.
The question paper will consist of: -
i. Precis of correspondence or of notes on an official subject. : 50 Marks
ii. Drafting of an official letter or office Memorandum bearing
on the subject of (i) above. : 25 Marks
iii. Drafting of an official letter, given the facts, as directed in
Question. : 25 Marks
2. Mercantile Law and Company Law
Syllabus:
(i) Mercantile Law
The following Indian Statutes including any additions, amendment and consolidation
that may take place from time to time.
The Indian Contract Act; The Indian Sale of Goods Act; The
Negotiable Instruments Act; The Workmen’s Compensation Act; The
:50m Marks
Factories Act; Insurance (General and Marine); Common Carriers of
Goods Act.
(ii) Company Law:
Provisions relating to Memorandum and Articles of Association,
Capital, Shares and Share-holders, Mortgages and Charges, Directors’
:50m Marks
Meetings, Accounts and Audit, Government Companies and Private
Companies.
3. Advanced Booking-Keeping
Syllabus:
Company Accounts; Branch Accounts; Departmental Accounts; Double Accounts; Accounts of
Public Utility concerns; Hire Purchase and Royalty Accounts; Miscellaneous Accounts – (1)
Fire Claims for Stock; (2) Packages and Empties: (3) Voyage Accounts; Analysis of Balance
Sheet
4. Auditing
Syllabus:
Internal Check; Audit Programme; Vouching; Valuation and Verification of Assets and
Liabilities; Audit of the Accounts of Partnerships and Companies; Duties and Responsibilities
of Auditors; Audit of Various Institutions; Special features relating to audit of Government
Companies and Public Utility concerns.
5. Cost Accounting and Factory Organisation
‘A’ - Costing
Advanced Problem on:
i) Labour: Employment of Labour; Different methods of payment of wages; incentive
Record maintained payment of labour.
ii) Material: Purchase, Receipt, Storage and Issue of Materials, Records and forms kept in
connection with the above, pricing of materials, maxima and minima limits.
iii) Overhead: production, Administrative, Distribution and selling overheads- How
classified, collected, apportioned and allocated.
iv) Different types of costing: Standard Costing; Process Costing; By-product and Joint
Product Costing; Uniform Costing; Marginal Costing
v) Treatment of Waste in Costing
 vi) Reconciliation between cost and Financial Accounts. Problems on Cost Accounting
will also be asked.
‘B’ - Factory Organisation:

Production control
Material Control
Layout of Plant, Machinery etc.
Transportation System
Duties of Manager, Foreman, etc.

‘C’ - Management Accounting

Introduction, Anticipation, Sales Budget, Production Budget, Administration and Research

Budgets and the Capital Budgets.

Special Coaching Scheme for the SC/ST Candidates of SAS Examination:

111. A special coaching scheme for SC/ST Candidates of SAS Examination Part-I (ordinary) was
introduced in six offices from 1985 examination as an experimental measure. In view of the
necessity to provide special coaching to the SC/ST Candidates to enable them to qualify, it has
been decided to extend the scheme to all the field offices for all branches of S.A.S. (Part-I & II)
with immediate effect.

While implementing the scheme the following may be kept in view: -

i) The Special coaching scheme will be operated in offices where at least ten SC/ST
Candidates are available. Where ten candidates are not available, special attention may
be given to SC/ST Candidates during the normal training as prescribed for all the
candidates including those belonging to general category.

ii) The training only may be part time but in addition to the training already prescribed for
which training modules have been circulated to field offices.

iii) While the regular training will, by and large, take care of the theoretical and practical
aspects of the different topics, particular attention cannot be expected to be paid to the
deficiencies, weaknesses etc. in the SC/ST candidates alone. This scheme is aimed at
making good this deficiency and hence should be devoted to solving practical
problems, giving guidance, discussing various points of doubt and clarifying them,
allotting home exercises and correcting the solutions etc. which will help the SC/ST
candidates.

iv) The lecturers who are allotted particular subjects under the regular training scheme
may be assigned the same subjects under the special coaching scheme for SC/ST so as
to have proper co-ordination. While doing this the instructions regarding ceiling limits
for grant of honorarium may have to be kept in view.

v) The special coaching will be for a duration of 75 minutes each day and it will be in the
same fashion as for regular training, that is part of the time may be within office hours
and part outside office hours. If the regular training is in the evening, the special
coaching may be in the morning and vice-versa.

vi) Since the ‘special’ coaching is to concentrate on practical aspects as in item (iii) above,
the special coaching classes may be limited to half the number of regular classes
prescribed and so arranges that the problems and doubts could be dealt with on subjects
where the candidates have been given training in the regular classes during the previous
days.
 (Authority: CAG’s Circular No. 184-rg. Dvn/8-82 dated 05-07-1988)

More Intensive Coaching for SAS Candidates

112. (A). The Deputy Comptroller & Auditor General of India while submitting the results of the
Subordinate Audit Service Examination – February, 1988 – Civil Accounts. Part-II for approval
of the Comptroller & Auditor General of India had observed that the overall performance of the
candidates taking the examination was quite poor and he had accordingly directed that “More
intensive coaching is obviously called for and Accountant General should be advised”.

(Authority: CAG’s Circular No. 777-Exam/JD/36-88 dated 05-09-1988).

Destruction of Answers Books in various Departmental Examinations.

114. (B). The answer books in respect of the under mentioned departmental examinations may be
preserved only for six months from the date of publication of the result of the examination.
1) Subordinate Audit Service Preliminary Examination.
2) Departmental Examination for Clerks for promotion as Stenographers.

(Authority: CAG’s Circular No. 3700-NGE. III/14-88-Vol. I dated 08-12-1988).

Revenue Audit Examination for Assistant Audit Officers in Civil Audit Wing.

113.
(1) In terms of para 4.1.2 of Manual of Instructions for restructuring of cadres in IA & AD the
Revenue Audit Examination for Assistant Audit Officers will continue to be held once a
year, immediately after the Assistant Audit Officers Examination, as at present. Assistant
Audit Officers are eligible to appear at this examination.

(2) The syllabus and the books to be allowed for reference in the examination hall are indicated
in Annexure III.

(3) For the purpose of Revenue Audit Examination for Assistant Audit Officers, the relevant
year of Finance Act, Customs and Central Excise Tariff Working Schedule will be as
under: -

(i) Finance Act of the Current year.

(ii) Customs Tariff.

Working Scheme Relating to the year of examination. In case of non-availability of
these working schedules.

(iii) Central Excise Tariff

Working Schedules Tariff working schedules, Tariff working schedule of previous
years may be allowed.

Note: The candidate may be advised to quote, in their answers, the year of the Tariff working
schedule used by them.
 ANNEXURE – III
(Reference Para 149)
Syllabus for Revenue Audit Examination for Assistant Audit Officers

A. REVENUE AUDIT EXAMINATION FOR AAOs of

(i) CIVIL BRANCH

Income Tax
PAPER – I: Income Tax Theory (without book).
PAPER – II: Income Tax Practical (with book)
Syllabus
(i) Income Tax Act, 1961
(ii) Income Tax Rules, 1962
(iii) Revenue Audit Manual Part – I (Section – I)
Third Edition corrected upto correction Slip No……………………..
(iv) Revenue Audit Manual Part – II (Section – II)
Second Edition
(v) Finance Act of the year
(vi) Income Tax Manual (Compiled by the Director of Inspection, Research, Statistics and
Publication) Part – I & II.
PAPER – III: Central Excise and Customs Revenue Audit (with book)
Syllabus
1. Central Excise:
(i) Central Excise Manual including the additional duties of Excise (Goods of Special
Importance Act, 1937)
(ii) Basic Manual of Department Instructions of Excisable manufactured products (Section
‘C’ of Chapter IV, Chapter V, VII & IX)
(iii) Revenue Audit Manual Part – II (Central Excise) Second Edition.
(iv) Central Excise Tariff Working Schedule of the year of examination

2. Customs:
(i) Customs Act, 1962
(ii) Customs Tariff Act, 1975
(iii) Customs Tariff Working, Schedule of the year of examination
(iv) Revenue Audit Manual, Part – IV (Customs) Third Edition.

REVENUE AUDIT EXAMINATION FOR ASSISTANT AUDIT OFFICERS OF ALL

BRANCHES
(ii) OTHER THAN CIVIL BRANCH
PAPER – I
INCOME TAX
1. Income Tax Act, 1961
2. Income Tax Rules, 1962
3. Finance Act of the year of Examination
 4. Revenue Audit Manual Part – I (Section – I) Third Edition as corrected upto correction slip
No……………..
5. Revenue Audit Manual Part – I (Section – II) Second Edition.
PAPER – II
P.A.F. FOR ASSISTANT AUDIT OFFICERS OF COMMERCIAL BRANCH
(Books allowed)

1. Customs Tariff Working Schedule of the year of examination

2. Central Excise Tariff Working Schedule of the year of examination.

REVENUE AUDIT EXAMINATION FOR ASSISTANT AUDIT OFFICERS

(Other than Civil)

Pre Examination training in Income Tax (Paper – I) will consist of 25 lecturers.

The Number Topics

of Lectures
1 Charge of Income Tax, Status Residence etc.
2 Previous year
1 Heads of income chargeable to tax. Exemptions and exclusions in determining total
income
1 Computation of salary income
1 Computation of property income
1+1 Computation of income under the Head “Profit and gains of business and profession”.
1 Depreciation (i) Normal, (ii) Initial (iii) Extra Shift Development rebate/Development
allowances/Investment allowance.
1 Taxation of Capital gains
1 Income from other sources
1+1 Various rebates, reliefs and deductions under the I.T. Act.
1 Carry forward setoff of loss.
1 Submission of returns
1 Assessment – Provisional and Regular, Powers of I.T. Authorities in making
assessments.
1 Computation of tax including demand of tax
1 Rectification of tax including demand of tax.
1 Re-opening of assessments under certain circumstance.
2 Corporate taxation in all its aspects.
1 Assessment of firms and partners Taxation of firms and Co-operative Societies
1 Deduction of tax at sources, Collection and adjustment of tax
1 Advance payment of Tax. Refunds.
1 Penal provisions under different sections of I.T. Act for failure to observe due
dates and for concealment of income.
1 General discussions of I.T. Act including some topics of interest detected by
audit. Revision and discussion to remove doubts.
1 Audit procedure as detailed in Revenue Audit Manual. Part-I Section-II.
25

Departmental Examination for Auditors/Graduate Clerks/Group ‘D’

114. Departmental Examination for Auditors is intended for the Auditors who have completed one
year continuous service on 1st February/1st August and Graduate Clerks and Group ‘D’ officials
 on 1st February/1st August may also take the examination and become eligible for promotion as
Auditors on passing this examination against 10% of the vacancies.

(Authority: CAG’s Office Circular No.421-Exam/160-86 dated 17-05-1988 (Examination

Section Circular No. 5 of 1988) and No. 768-N. 2/47-88 dated 26-8-88 read with paras 4.2.1,
4.2.2 and 4.3.1 of M.I.R.)
Condonation of deficiency in the prescribed period of service for eligibility to appear in Departmental
Examination for Auditors.

115. In terms of provision of Note below paras 288 (a) of C&AG’s Manual of Standing Orders
(Administrative) Vol.I read with Headquarters letter No. 170-Exam/12-73 dated 05-04-73 and
No. 250-Exam/24-74 dated 25-04-74 the A.G. and other Heads of Department may at their
discretion condone deficiencies in the prescribed service of one year upto a limit not exceeding
two months and 15 days.

Deficiency in the prescribed service of 3 years in the case of Graduate Clerks/Graduate Group
‘D’ staff for eligibility to appear in the Departmental Examination for Auditors cannot be
condoned.

[Authority: Headquarters letter No. 718-Exam/20-84 dated 01-07-84 (Examination Sections

Circular No. 23 of 1984) and No. 1314-Exam/27-88 dated 22-02-88 (Examination Sections
Circular No. 20 0f 1988)]

ANNEXURE – IV

Scheme and syllabus for Departmental Examination for Auditors/Graduate Clerks/Group ‘D’
(Civil Audit Offices)

Maximum
Paper Duration
Marks
1. Govt. Accounts and Service Regulation
(a) Group ‘A’ Accounts 40
2½ hrs 60 100
(b) Group ‘B’ Service Regulation
2. Govt. Audit – I 2½ hrs 100
3. Govt. Audit – II 3 hrs 100

NOTE 1: Books are allowed to be consulted by the candidates in answering all the three papers.
NOTE 2: Candidates will be declare to have passed if they obtain at least 40% marks in each of
the three papers. A Candidate who does not pass the examination but obtains in any
paper at least 50% marks, will be exempted from appearing again in that paper at a
further examination.

It was further clarified that for the purpose of passing in Paper-I, the candidate must
obtain a minimum of 4-% marks in each, of the two parts of the paper and not merely in the
aggregate. However, a candidate who fails to pass the examination but obtains 50% or more
marks in any of the parts of Paper-I will be exempted from appearing in that part at a further
examination.

Syllabus and Books allowed

Paper – I: Government Accounts and Service Regulation

Syllabus
(1) Group ‘A’

i) Form of accounts of the Union and States (Basic) Rules, issued by the Controller
General of Accounts, Ministry of Finance, Government of India.
ii) Account Code. Vol.I excluding portion repealed by the publication at (i) above.
iii) Central Public Works Account Code Chapter-10 works Accounts

(2) Group ‘B’

i) Fundamental Rule made by the President as contained in Posts and 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 allowances Rules of the Union Government as contained in the

Supplementary Rules of Posts and Telegraphs Compilation of Fundamental and the
Supplementary Rules.

Books Allowed.

i) Form of Accounts of the Union and States (Basic) Rules – issued by the
Controller General of Accounts, Ministry of Finance, Govt. of India.
ii) Account Code, Volume – I
iii) Central Public Works Account Code.
iv) Fundamental Rules and Supplementary Rules.
v) Central Civil Services (Pension) Rules.
vi) Central Civil Services (Leave) Rules

NOTE: (1) Candidates can opt to answer this paper in Hindi. The question paper will, however,
be set in English.

(2) Swamy’s and Chaudhri’s compilation containing the Fundamental Rules,

Travelling Allowance Rule. Central Civil Services (Pension) Rules and Central Civil
Services (Leave) Rules also be allowed.

PAPER-II: Government Audit - I

(i) Comptroller and Auditor General’s (Duties, Powers and condition of Service Act) 1871
(ii) Comptroller and Auditor General’s Manual of Standing Orders (Tech) Vol.I

Section – II: General Principles and Rules of Audit.

Section – III: Supplementary Audit Instructions.
Section – IV: Public Work Audit.
Section – V: Forest Audit.
Section – VII: Result of Audit.

(iii) Comptroller and Auditor General’s Manual of Standing Orders (Tech) Vol-II

Books Allowed:
 i) Brochure on Comptroller and Auditor General’s (Duties, Powers and conditions of
service) Act.

ii) Comptroller and Auditor General’s Manual of Standing Orders (Technical) Vol-I&II

NOTE: Candidates can opt to answer this paper in Hindi. The question paper, will, however, be
set in English.
PAPER – III: Government Audit – II

Syllabus

i) Finance Act.
ii) Custom Tariff Working Schedule
iii) Central Excise Tariff Working Schedule.
iv) Revenue Audit Manual Part-I (Income Tax) Section-I Third Edition as corrected upto
correction slip No. 504.
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-1, iii, iv, v, viiA, ix and x of the
Central Excise Rules.
ix) Custom Act, 1962 excluding chapters III, IV, VI, VIII, XI, XII, XV, XVI AND XVII.
x) Comptroller and Auditor General’s Manual Standing Orders (Technical) Vol-I Section-II
Chapter-4 Audit of Receipts.
xi) Central Public Works Accounts Cope Chapter-IX Revenue Receipts.

(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
Comptroller and Auditor General’s office)***

(Authority: Hqrs. Letter No. 280-Exam/20-84 dated 27-03-84 Examination Section Circular
No. 6 of 1984).

(a) Departmental Examination for Auditor (Paper-III: Government Audit-II) to be held in

February and August each year.

*** As a standing arrangement the following instructions in regard to the relevant year of
Finance Act to be followed for R.A. for A.A.Os and Departmental Examination for
Auditors (Paper-III: Government Audit-II) to be held in 1988 onwards e.g., Finance
Act(s) of the previous year is to be prescribed e.g., for May 88 Examination Finance
Act(s) 1987 is to be prescribed.

(b) Central Excise Tariff Act, 1985 as amended by the Finance Act(s) of the previous year is
to be prescribed e.g., for May 88 Examination Central Excise Tariff Act of 1985 as
amended by the Finance Act(s) of 1987 is to be prescribed.

(c) Customs Tariff Act, 1975 as amended by the Finance Act(s) of the previous year is to be
prescribed e.g. for May ’88 exam. Customs Tariff Act, 1975 as amended by Finance
Act(s) of 1987 is to be prescribed.

REVENUE AUDIT EXAMINATION FOR ASSISTNAT AUDIT OFICERS

AND
DEPARTMENTAL EXAMINATION FOR AUDITORS
(PAPER-III: GOVT. AUDIT-II) TO BE HELD IN EACH YEAR
 (a) Finance Act of the year in which the Exam. Is conducted is to be prescribed e.g. for
Dec/Nov.’88 Exam. Finance Act(s) of 1988 is to be prescribed.

(b) Central Excise Tariff Act, 1985 as amended by the Finance Act(s) of the year in which
the exam is conducted to be prescribed.

(c) Customs Tariff Act, 1975 as amended.

The Revenue Audit Manual Part-I, Section-I (Income Tax) third edition, as corrected
upto the last correction slip issued by the Headquarter is to be prescribed for exam. To be held
in 1988 onwards.
The Finance Act, Income Tax Act, Income Tax Rules and other bare Acts (wherever
prescribed) published by private publisher may be allowed to the candidate in addition to
official publications provided the publications do not contain detailed explanatory notes, or
commentaries. However, Central Excise Tariff Act and Customs Tariff Act by private
publishers, even if they contain explanatory notes and commentaries may be allowed.

Wherever any private publications are used, they would be used by the candidates at their
own risk.

(Authority: 986 Rec. A IV/8(I)/87 dated 28-09-87)

Training of Auditors in Civil Audit offices

116. According to the instructions contained in para 4.2.1 and 4.3.1, the A.G. (Audit) may make
necessary arrangements for training of Auditors (both direct recruits and promotes) in the
different types of work on which they will be engaged in the Audit offices. This training should
be whole time spreading over a period of three months and should follow the syllabus
prescribed for the Departmental examination. The pattern would be as follows. The trainees
should receive the lectures in the forenoon on the various topics included in the syllabus under
Govt. Accounts, Service Regulations, and different types of expenditure audit followed by co-
ordinated practical lessons in the afternoon. The training officer should demonstrate the actual
process of Audit of different classes of bills, service rules with reference to the vouchers and
documents obtained from the concern section. As part of their practical training, the trainees
should be taken wherever possible to a local treasury and public work/Forest Div. so as to give
them an idea of initial accounts in these offices.

As regards revenue audit, the duration and the pattern of the theoretical examination as
was in vogue in the earlier system may continue to be followed but the training should be
arranged within the overall period of three months. In case the regular training officer is not
proficient in Revenue Audit, another officer having the required experience may be selected for
limited period/duration and may be paid honorarium at the same rate as prescribed earlier,
when the system of separate Revenue Audit Exam. was in vogue. Three lectures each by the
Asstt. Commissioner and I.T.O. may also be arranged by the A.G. as in the past. The overall
allocation of the duration of training in different branches of revenue audit may be as under: -

Income Tax (including Wealth Tax, Gift Tax)

Estate Duty 2 weeks

Central Excise 2 weeks
Customs 2 weeks
Sales Tax and other State Receipts 2 weeks
Total 8 weeks or 48 sessions

(Authority: No. 398-O&M/63-84 dated 14-05-84 Circular No. 9-O&M/84)

Incentive Examination for Senior Auditors

117. A scheme of incentive examination for Senior Auditors on Finance, Accounts and Audit has
been evolved. The scheme and syllabus of the examination have been detailed below. The
department will not provide any training for the candidates appearing in the examination nor
will it supply any books. The books prescribed are priced publications and the candidates
should make their own arrangements to procure them. However, the Heads of the offices may
keep sufficient number of copies, say 20 copies of the prescribed books in their office library
for reference by the candidate.

Eligibility: Senior Auditors with three years continuous service in the grade on the first of the
month in which the examination is scheduled to be held will be eligible to appear in the
examination.

Duration & Marks: There will be one paper on “Finance, Account and Audit” (for Audit
offices)/ for 2½ 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.
Frequency: The examination will be conducted by the Heads of the Department in the rank of
Accountant General every year in April. The exact date of the examination will be fixed by the
Head of the Department concerned.
Grant of Incentive: Candidates securing fifty percent marks and above would be granted one
advance increment in the scale of Senior Auditor with effect from the 1st of the Month in which
the examination is held. Advance increment in such cases will be sanctioned by the Head of
Department and ex-post-facto approval obtained from the Headquarter as is being done in the
case of AAOs. Who pass the Revenue Audit Examination.
Syllabus:
Finance Accounts & Audit (for Audit Offices –All Branches). Max Marks: 100; Time - 2½ Hrs.
i) C & A.G.’s (D.P.C.) 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.

(Authority: HQ’s letter No. 768-Exam/27-88 (Exam. Sec. Circular No. 10 of 1988), and
letter No. 59-Exam/27-88-11 dated 26-02-90 (Exam. Sec. Circular No. 3 of 1990)

Limited Departmental Competitive Examination for Multi-Tasking Staff (MTS)

118. (1) As per Para 3.13.3 read with Para 4.4 of the Manual of Instruction for Restructuring of
Cadres in the Indian Audit and Accounts Department, there will be a scheme for the Limited
Department Competitive Examination for Matriculate Group ‘D’ staff for promotion as clerks.
These are applicable to all Audit and Accounts offices.
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.
There will be three written papers on:
 i) English/Hindi
ii) Arithmetic and Tabulation
iii) General Knowledge and Office Procedure.
The question papers will be set locally by such office.
Typing test will not be held simultaneously with the written papers of the Limited
Departmental Competitive Examination. It will be held once in a quarter by the Accountants General
etc. 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 Clerk after passing written papers
of the examination. However, a candidate who has not already passed the Typing test as on the date of
his promotion as Clerk, will have to clear the same within two years from the date of promotion, failing
which he will be reverted to the Group ’D’ post.
(Authority: CAG’s Circular No. 242-Exam/161-83 Vol. II dated 23-04-1987 reduced from 5
years to 3 years.
(2) The maximum number of chances for qualifying in the examination is unlimited.
(Authority: CAG’s Circular No. 341-Exam/161-83 dated 30-040-1984)
CAG’s Circular No. 833-Exam/161-83 dated 03-07-1983 relaxed from maximum four chances
to limited chances).

119. Scheme and syllabus for the Limited Departmental Competitive Examination for MTS for
promotion as Clerks.
Scheme of the Examination:
Paper Duration Maximum Marks
1. English/Hindi 2 Hrs. 100
2. Arithmetic and Tabulation 2 Hrs. 100
3. General Knowledge and Office procedure 1 Hr. 100
Note:
1. The standard of the question Paper 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 of 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% marks
in each of the three papers.
4. Candidates securing 45% marks in any paper would be exempted from appearing in that
paper in subsequent examination.

Paper – I: English/Hindi
Syllabus
(i) Essay writing: 25 Marks
A Short essay of about 200 words to be written on one of the several simple subjects.
(ii) Letter writing: 25 Marks
A letter to be drafted on one of the given topics.
(iii) Grammar writing: 25 Marks
(a) Correction of sentences
(b) Fill 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 candidate’s ability to compile, arrange and present a given set of
data in a tabular form. A model problem is given below:
Model question on Tabulation
Arrange the matter given in the following paragraph in simple and neat tabular form
and give a suitable heading. Do not comment.
During the year 1970, 8f4n strikes were reported in various posts which accounted for a
loss of 24,07,151 mandays. Of these the 25 strikes reported in Calcutta Ports alone accounted
for a loss 20,64,034 mandays, followed by Madras with a loss of 1,80,739 mandays (out of 26
strikes). The 24 strikes reported in Bombay accounted for a loss of 53,692 mandays. Though
there were only 7 strikes reported in Vishakhapatnam Port, they resulted in a loss of 99,482
mandays. The remaining 2 strikes reported in Kandla contributed to a loss of 9,204 mandays.
Amendment in sub-paragraph 9.10.9 of Paragraph 9.10 Section IX of Comptroller and Auditor
General’s Manual of Standing Orders (Administrative) Vol.1

Sub-Para 9.10.9 of the Para 9.10 Section IX of the Comptroller and Auditor General’s Manual
of Standing Orders (Admn) Vol.1 lays that “No candidate may enter the Examination Hall later not
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/she 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 of 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”.

2. The above provision of allowing a candidate to enter the examination hall, not later than thirty
minutes after beginning of examination has been reviewed and it has been decided by the Competent
Authority to amend the first sentence of the sub-paragraph 9.10.9 of Paragraph 9.10 Section IX of
Comptroller and Auditor General’s Manual of Standing Orders (Admn) Vol.1 i.e. “No candidate may
enter the Examination Hall later nor depart earlier, than half an hour after the Examination begins”.
With
“No candidates may enter the Examination Hall later than 10 minutes after the examination begins nor
depart the examination hall earlier than 10 minutes before the examination ends”
 Honorarium, Incentives, Cash Awards etc.
Honorarium to Examiners and others
120. The Examiners of the following Departmental Examination may be granted honorarium at the
following rates: -
Departmental Examinations
a) Departmental Confirmation Examination for Auditors.
b) Incentive Examination for Senior Auditors.
c) Preliminary (SAS) Examination.
I. For setting Question Papers
(i) Less than three hours - `. 300/-
(ii) Three hours - `. 320/-
II. For valuation of Answer Papers
(i) Two hours or less - `. 4/-
(ii) Two and half hours - `. 5/-
(iii) Three hours - `. 6/-
III. For translation
(i) `. 50/- per paper. 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.
(ii) In case where the amount of honorarium worked out falls below `. 10/- a minimum of
`. 10/- (Rupees Ten) only shall be payable. These order take effect from 19-10-1988
and will cover pending cases also. (for Sl. I & II). In respect of Sl. III the order takes
effect from 23-05-1989).

(Authority: CAG’s Circular No.37/NGE/2006 issued under No. 536/NGE (Entt)/54-2002

dt. 19-12-2006

Honorarium for invigilation duty, etc.

121. Following are the rates of honorarium to the officers and staff for invigilation duty: -
Sr. AO/A.O/A.A.G - `. 80.00 Per day
A.A.O. - `. 60.00 Per day
Sr.Ar/Ar/Sr.Acctt/Acctt/Clerk - `. 40.00 Per day
(For only one session, the amount will be half of the above rates).
The above rates will be applicable in respect of examination held on Saturday/Sunday/Holidays
also.
These orders take effect from the date of issue.
(Authority: CAG’s Circular No. 29-NGE/1996 issued under No. 561-NGE(Entt)/48-84(III)
dated 08-1996).

Honorarium for delivering lectures to the candidates of SAS Examination/Revenue Audit for AAOs.

122. Following are the rates of honorarium for delivering lectures to the candidates of Subordinate
Audit Service Examination/RAE for AAOs.
Sr. Audit Officer/Audit Officer/Asstt. Audit Officer - `. 150/- Per lecture of 75 minutes or more
irrespective of the status or level the lectures concerned.
(Authority: CAG’s Circular No. 7/NGE/2000 issued vide letter No.28/NGE/Entt/40-96
dated 01-05-2000
Honorarium to the Presiding Officers for Departmental Examinations.
123. The Presiding Officers for Departmental Examination should normally be drawn from I.A &
A.D. officers not below the rank of Deputy Accountant General and that no honorarium will be
allowed to them. In practice, it is, however, observed that sometimes it is not possible to depute
I.A. & A.D. officers as Presiding Officer for the various departmental examination and thus
occasions may invariably arise when some Senior Audit Officers are entrusted with the work.

It has, therefore, been decided that whenever the job of Presiding Officer is entrusted to
an officer below the rank of Deputy Accountant General such officers may be paid honorarium
@ `. 80.00 Per day (as per rates for invigilation duty prescribed under Hqrs. Circular
Dt. 13-10-80
These orders will take effect from the date of issue.
(Authority: CAG’s Circular No. 21-NGE-I/27-80 dated 27-01-1983).

Scheme regarding grant of Cash awards for meritorious work and issue of merit certificates for
outstanding work done.
124. The members of the staff including Group ‘B’ officers are paid cash award and merit certificate
in recognition of their meritorious work done; half yearly i.e. twice a year on 15 th August and
26th January of each year.
(HQRs confidential D.O. letter No. 1236-N.I/35-88 dt. 29-06-88)

Incentives for acquiring higher qualification

125. (i) General incentive scheme such as for adopting small family norms, proficiency in Hindi,
proficiency in Stenographer etc. will continue to be followed on the pattern prescribed by the
Govt. of India as applicable to other Departments of the Government of India.

(ii) The following specific incentives schemes in operation in IA & AD will continue to be
followed along with revised pay scales.
(a) One advance increment for passing Revenue Audit Examination by A.A.Os.

(b) Special pay of `. 160/- per month for qualifying in S.A.S. Examination by
Auditors.
(c) Qualification pay of `. 120/- per month for qualifying in Departmental
Examination by Auditors will continue to be granted.
(iii) It has been decided to liberalise the existing scheme of granting incentives for passing
I.C.W.A. Examination to the following extent;

(a) At present, departmental officials qualifying in I.C.W.A. Final are entitled to two
advance increments. It has been decided to put them at par with recruits coming in
with the same qualifications. In other words, departmental candidates will also now
be entitled to six advance increments on their qualifying I.C.W.A. Final
Examination.

(b) The above benefit has been extended to the officials qualifying in AICA
Examination, also.

(c) Currently, officials who qualify the Intermediate stage of I.C.W.A. get a cash
award of `. 200/-. They will now get two advance increments which would get
absorbed in the six advance increments granted after qualifying the Final
Examination.
126. A. It has since been decided to grant tour more advance increments with effect from 07-09-1987 to
those who has qualified in the I.C.W.A. final examination prior to 07-09-1989 in the scale and
stage at which they were drawing pay scale on that date i.e. on 07-09-1987.

(Authority: CAG’s Circular No. 296N.I/16-86-11 dated 14-02-1989).

Grant of cash awards to the Central Government Employees who passed the Prabodh, Praveen,
Pragya, Hindi Typing and Stenography Examination under the Hindi teaching scheme.

127. The Accountant General and other Heads of Deptt. In the IA & AD may sanction cash awards
under the Hindi Teaching Scheme subject to the fulfilment of the conditions mentioned below:-

Cash awards are granted to the employees (Gazetted as well as non-gazetted on the
prescribed scales as indicated below: -

Prabodh Cash Awards for `

i) For securing 70% or more marks `. 800/-
ii) For securing 60% or more marks but less than 70% marks `. 400/-
iii) For securing 55% or more marks but less than 60% marks `. 200/-
Praveen
i) For securing 70% or more marks `. 1200/-
ii) For securing 60% or more marks but less than 70% marks `. 800/-
iii) For securing 55% or more marks but less than 60% marks `. 400/-
Pragya
i) For securing 70% or more marks `. 1200/-
ii) For securing 60% or more marks but less than 70% marks `. 800/-
iii) For securing 55% or more marks but less than 60% marks `. 400/-

Provided that: -

(i) An employee, who has already passed the primary, equivalent or a higher examination
conducted by a school examination agency or a private body with Hindi as a subject or
as medium of examination or whose mother tongue is Hindi or who belongs to
category ‘B’ of ‘C’ under the Hindi Teaching Scheme viz. whose mother tongue is
Punjabi, Urdu, Kashmiri, Sindhi, (Category ‘B’) Marathi, Gujrati, Bengali, Oriya,
Assamese (Category ‘C’) or the allied languages will not be eligible for the grant of
cash awards.

(ii) An employee who has already stated before joining the employment of central Govt.
that he knows Hindi Type-writing or Hindi Stenographer; and

(iii) An employee who has received training from an institute recognized by the Govt. or
passed the Hindi Type-writing or Hindi Stenography test there from shall not be
eligible for grant of case awards on passing the Hindi Type-writing or Hindi
Stenography test, as the case may be.

(iv) The cash awards will be granted in addition to grant to lumpsum awards and/or grant of
personal pay to which an employee may be eligible in accordance with instructions
issued in this connection from time to time.

(Authority: G.I Ministry of Home Affairs O.M. No. 21034/34/2007-Ol (Trg),

dated 16-08-2007
Grant of Personal Pay on passing Hindi, Hindi Type-writing and Hindi Stenography examinations.

128. The President is pleased to convey sanction to the grant of personal pay equal in amount to one
increment for a period of one year (12 months), to the Central Government employees on
passing the Hindi, the Hindi Type-writing and the Hindi Stenography Examinations of the
Hindi Teaching Scheme, subject to the fulfilment of the following conditions: -
(I) Pragya Examination:
The personal pay shall be granted only to those Govt. employees for whom the Pragya
course has been prescribed on the final course of study:
Provided that an employee who has already passed the Matriculation or an equivalent
or a higher examination conducted by a Board or a University or a Private Body with Hindi or
with Hindi medium or an employees whose mother tongue is Hindi or an employees whose
mother tongue is Hindi and who can express himself well in Hindi, or an employee who has
been exempted from the in-service training in Hindi, will not be eligible for grant of personal
pay on passing the Pragya Examination.

On promotion from one post to another, the personal pay will continue to be given to
him had he not been promoted to the higher post.

(II) Praveen Examination

The personal pay shall be granted only to those Govt. employees for whom the Praveen
course has been prescribed as a final course of study and who pass this examination
with 55% or more marks:

a) To the non-gazetted employees on passing Praveen Examination with 55% or

more marks;
b) To the Gazetted Officers on passing the Praveen Examination with 60% or
more marks.

Provided that an employees who has already passed the Middle (Class-VIII) or
an equivalent or a higher examination conducted by a Board or a Private Body with
Hindi as a subject, or as medium of exam. or an employee, whose mother tongue is
Hindi or an employee who is holding a post for which knowledge of Praveen (Middle)
standard has been prescribed as an essential qualification for recruitment/appointment
or who has been exempted from the in-service training in Hindi, will not be eligible for
the grant of personal pay on passing the Praveen Exam.

(III) Prabodh Examination

The personal pay shall be granted only to those Govt. employees for whom the Praveen
course has been prescribed as a final course of study and who pass this examination
with 55% or more marks:

a) To the non-gazetted employees on passing Praveen Examination with 55% or

more marks;

b) To the Gazetted Officers on passing the Praveen Examination with 60% or

more marks.

Provided that an employees who has already passed the Middle (Class-VIII) or
an equivalent or a higher examination conducted by a Board or a Private Body with
Hindi as a subject, or as medium of exam. or an employee, whose mother tongue is
Hindi or an employee who is holding a post for which knowledge of Praveen (Middle)
standard has been prescribed as an essential qualification for recruitment/appointment
or who has been exempted from the in-service training in Hindi, will not be eligible for
the grant of personal pay on passing the Praveen Exam.
Delegation of powers to sanction Cash Awards and personal pay under Hindi Teaching Scheme.

129. (A) The cash awards and personal pay required to be sanctioned under Hindi Teaching Scheme
may continue to be sanctioned by the Accountants General and other heads of the department.
Similarly, the cash awards on passing Part-A/Intermediate Examination of I.C. & W.A. may be
sanctioned by the Accountant General in terms in Para 271 of M.S.O. (Admn) Vol-I.

(Authority: CAG’s Circular No. 1181-NGE-I/49-74 dated 22-04-1974).

Incentives for participation in sporting events and tournaments of national and international
importance

130. The Central Government employees who are selected for participation in sporting events of
national/international importance the number of increments to be awarded for achieving
excellence in National events should laid down at a scale lower than for excellence in
International events, say one increment for National level and two increments for International
events.

The total number of increments to be awarded to an individual should not exceed five in
his/her entire career. The increments so granted would continue to be drawn at the same rate till
retirement but this will not count for any service matters like pay fixation on promotion,
retirement benefits of D.A/C.C.A. etc.
The scheme of advance increments for achieving individual excellence in
National/International events is not to be extended for the team as a whole. If any individual
player is selected by the organisers of such tournaments for an award for outstanding
performance such as man of the match/top scorer (for scoring maximum number of goals)/best
center-forward/best goal keeper etc. then such a player can be considered for grant of advance
increments.
The authority to grant advance increments will be as defined under FR-27
(Authority: (1) G.I., Ministry of Personnel and Training Administration Reforms and P.G. and
Pension, Deptt. Of Pers & Trg. O.M. No. 6/1/85-Estt (Pay-I) dated 16-07-1985
received C&AG’s endorsement No. 631-Audit-I/101-85/1-85 (82) dated 10-09-
1985).
(2) G.I. Deptt. Of Personnel and Trg. O.M. No. 6/1/85/Estt. (Pay-I) dated 07-11-
1988 received with C&AG’s endorsement No. 1127-Audit-I/101-85/III-88 (172)
dated 21-12-1988.
(3) CAG’s letter No. 160-Audit-I/101-85 dated 14-02-1989

Incentives for promoting small family norms

131. The Central Government Employees who undergo sterilization after having two or three
surviving children may be granted a Family Planning Allowance as detailed below.
Central Government Employees or their spouse who undergo sterilization operation
after having one surviving child may also be granted special incentive increment.
The allowance will be related to the Grade Pay corresponding to the post against which
the employee concerned will earn the Family Planning Allowance and will remain fixed during
the entire service if both husband and wife are Central Government employees, the allowance,
may, at their choice, be drawn by any one of them.

Employee officiating in a higher post on adhoc basis are entitled to the allowance at the
rate admissible to the post held at the time of sterilization operation.
 Once the employee gets the benefit of the allowance at a particular rate, he would
continue to draw at the same rate even if he is reduced to a lower stage in his tie scale or lower
service, grade, or post, by way of penalty.

The Grant of concession will be subject to the following conditions: -

i) The employees must be within the reproductive age group and should not be
over 50 year and his wife should be between 20 to 45 years.

ii) The employee should have two or three living children.

iii) The sterilization operation should be conducted in and the sterilization

certificate issued by a Central Government Hospital/C.G.H.S./State
Government Hospital/Clinic. Where this may not be possible, such a certificate
from a voluntary Institution getting grants from Government of India/State
Government for conducting sterilization operations. Any other
institution/hospitals approved or recognized by the state or central Government
for the purpose will also be acceptable provided the certificate issued by the
institution/hospital under the control of State Government is countersigned by
a Civil Surgeon or District Medical Officer.

iv) The sterilization operation can be undergone either by the Central Government
Employee or his/her spouse provided the condition at Sl. No. (i) to (iii) above
are fulfilled.

v) The concession will be admissible only to the employees who undergo the
sterilization operation on or after the date of issue of these orders.

vi) The rate of special increment would be determined with reference to

employee’s grade pay in the parent department, if he is on deputation. The
special increment will be admissible in addition to NBR (Next Below Rule)
benefit. The employee would continue to draw special increment at the same
quantum on his reversion from deputation.

vii) The personal pay is not to be taken into account for fixation of pay on
promotion. But he can continue to draw at the same rate even after his
promotion or if he is reduced to lower service, grade, post of lower stage in his
time scale of pay.
During suspension period there is no question of grant of the benefit of
special increment if he becomes entitled to that when he is placed under
suspension. During leave, when he draws leave salary, he would not be given
the benefit of special increments if he qualified for the benefit during that leave
period.

viii) The benefit should be allowed from the first of the month following the date of
sterilization. It would be admissible over and above the other cash incentives.

ix) In case the sterilization operation is undergone by either of them or both of

then who are Government Employees, the personal pay can be drawn by the
husband or wife according to their choice.

x) In case of recanalisation, the special increment shall be withdrawn from the

date of recanalisation operation.
(Authority: G.I. Min. of Finance (Deptt. of Expd.) O.M. No. 7 (39)-E-III/79 dated 04-12-
1979 and 19-07-1980 received with CAG’s letter No. 2388-NGE-I/25-80 dated
23-08-1980; G.I. Min. of Finance (Deptt. of Expd) O.M. No. 7(39)-E-III/79
dated 30-09-1980 and 25-04-1981 received with CAG’s endorsement No. 412-
 Audit/F-99-79/1-81 (49) dated 20-04-1982; G.I. Min. of Health and F.W. O.M.
No. 23011/9-84/PLY dated 17-12-1985 received with CAG’s Circular No. 978-
Audit-I/36-85/1-85 (140) dated 07- -1986; G.I. Min. of Finance (Deptt. of
Expd) O.M. No.7 (60)-E-III/86 dated 09-02-1987 received with CAG’s
Circular No. 175-Audit-I/90-885/III-87 (38) dated 23-02-1987).
132. The Central Government Employee who or whose spouse undergo sterilization operation after
having one child even in private nursing home/private hospital may also be allowed the
incentive increment subject to the fulfilment of all the other conditions specified above. The
employee would be admissible to draw the special increment from the first of the month
following the date of issue of these orders. There is no objection to the extension of the benefit
of these orders to past cases where the sterilization operation have been performed after 06-12-
1985 and subject to the employees being otherwise eligible for the same. In such cases also the
special incentive increment would be payable to the employees from the first of the month
following the date of issue of these orders at the rate admissible to the employees on the date of
sterilization operation. No arrears would be admissible in such cases.
(Authority: G.I. Min. of Finance (Deptt. of Expd) O.M. No. 7 (30)-Estt-II/86 dated 05-08-1986
received with CAG’s Circular No. 609-Audit-I/90-85-III-86 (96) dated 03-09-1986).

Concessions to employees for undergoing sterilization operation:

a) A special allowance in the form of “Family Planning Allowance”

b) Rebate of ½ % in the interest of House Building Allowance subject to the sterilization
done on or after 01-09-1979 but before drawal of the final instalment of the House
Building Allowance.

Authority to sanction the special increments

133. Allowance to be sanctioned by the Head of Office is given below:

Rate of
Sl.No Grade Pay
Family Planning Allowance
1 `. 1300 to 2400/- `. 210/-
2 `. 2800/- `. 250/-
3 `. 4200/- `. 400/-
4 `. 4600/- `. 450/-
5 `. 4800/- `. 500/-
6 `. 5400/- `. 550/-
7 `. 6600/- `. 650/-
8 `. 7600/- `. 750/-
9 `. 8700/- `. 800/-
10 `. 8900/- `. 900/-
11 `. 10000/- `. 1000/-
 Forwarding of applications for employment elsewhere
Criteria for forwarding applications for outside posts.

134. Except where public interest otherwise demand, generally administrative authorities should
ordinarily forward applications submitted by Govt. Servants serving under them for employment
elsewhere which are either in response to advertisements issued by the Union Public Service
Commission (U.P.S.C.) or where requests officially received from other departments or where
the applicant is a temporary Government Servant and is likely to obtain permanent employment
elsewhere.
(Authority: G.I. M.H.A. Memo No. 70/10/60-Estt (A) dated 09-05-1960).

In Government of India Ministry of Home Affairs, O.M. dated 21-10-1952, a discretion

to withhold generally applications for permanent Govt. Servants is vested in the Competent
Authority. As this provision may cause hardship to permanent employees when their
applications are withheld, it has been decided by the Government of India, Ministry of Home
Affairs. O.M. No.5/2/68-Estt (C) dated 06-05-1968 that in regard to permanent non-scientific
and non-technical employees of the Government four opportunities in a year may be given to
them to apply except where withholding of applications is considered by the competent
authorities to be justified in public interest.

These instructions would also regulate the forwarding of application during each
calendar year in respect of temporary employees vide C&AG’s office letter No. 1258-NGE-
III/2-68 dated 10-06-1968.

Where Government Servants apply for posts in response to U.P.S.C. advertisements

(whether selection through competitive examinations/limited departmental examinations or for
other U.P.S.C. selections) it shall not be counted against the four opportunities.

(Authority: G.I. M.H.A. D.P.A.R. O.M. No. 42015/3/77/Estt (C) dated 25-02-1978 received with
CAG’s endorsement No. 489-III/79-77 dated 21-03-1978).
Applications of Government Servants forward to the State Public Service
Commission/Staff Selection Commission are not to be counted against the limit of four
opportunities in a year.

(Authority: CAG’s office letter No. 2193-NGE-III/79-77-I dated 31-07-1979).

Procedure in cases who apply for posts in same/other Central Govt. Departments.

135. The following procedure should be followed in respect of Government Servants working in a
particular Department/office who apply in response to advertisements or circulars inviting
applications for posts in other Central Govt. Departments/offices.

i) The application may be forwarded in accordance with the instructions contained in

M.H.A. O.M. dated 21st October, 1952 irrespective whether the post applied for in other
Department/office is permanent or temporary.
ii) In the case of permanent Govt. Servants, their lien may be retained in the parent
department/office for a period of two years. They should either revert to the parent
department/office within that period or resign from the parent department/office at the
end of that period. An undertaking to abide by these conditions may be taken from them
at the time of forwarding the applications to other departments/offices.
 iii) In the case of quasi-permanent Govt. Servants who wish to revert to the parent
department/office within a period of two years, may be taken back in the parent
office/department, provided the posts held by them prior to their joining the new
department/office continue to exist. In any case, at the end of two years from the date of
reversion does not take place. An undertaking to abide by these conditions may be taken
from them at the time of forwarding their applications.

iv) As for temporary employees, they should, as a matter of rules be asked to resign from
the parent department/office at the time of release form the parent department/office. An
undertaking to the effect that they will resign from the parent department/office in the
event of their selection and appointment to the post applied for may be taken from them
at the time of forwarding their applications.
v) In exception cases where it would take some time for the other department/office to
confirm such Govt. Servants due to the delay in converting temporary posts into
permanent ones, or due to some other administrative reason the permanent Govt.
Servants may be permitted to retain their lien in the parent department/office for one
more year. While granting such permission, a fresh undertaking similar to the one
indicated in sub-para (II) above may be taken from the permanent Govt. Servant by the
parent department/office. A similar treatment may be accorded to the quasi-permanent
employees on their giving an undertaking similar to the one indicated in sub-para (iii)
above.
vi) During the period of two years referred to above in sub-para (ii) and (iii), the pay of the
officer in the ex-cadre post will be fixed in the pay-scale of that post and will be subject
to the limits prescribed in Ministry of Finance O.M. No. F. 10(21)-E-III/60 dated 09-03-
1964 in cases where the minimum of the scale of pay of the new post is substantially in
excess of his grade pay in the parent department and such other orders as may be issued
by them from time to time. No deputation allowance will be admissible in any case.

These instructions are applicable to the employees in all Departments/Offices of the

Government of India.

(Authority: G.I. M.H.A. O.M. No. 60/37/63-Estt-(A) dated 14-07-1967 received with CAG’s
endorsement No. 285-NGE-III/130-69 dated 07-03-1970).

It is clarified that in the case of temporary Govt. Servants who apply for posts
occurring in the same department/office which is to be filled on the basis of direct recruitment,
an undertaking to the effect that in the event of his selection to the post he shall have to resign
from the post held by him and he should invariably be asked to resign from the post held by
him at the time of release from that post when selected. Above instructions will also be
applicable in the case of quasi-permanent Government Servants i.e. he will be allowed to come
back to his post held by him earlier within a period of two years provided the post exists.

(Authority: G.I. M.H.A. O.M. No. 28015/2/80-Estt. (C) dated 22-07-1980).

Forwarding of application to public sector undertakings-procedure thereof: -

136. Permanent Govt. Servants who are selected for appointment in public sector undertakings or
autonomous Semi-Government organisations on the basis of their applications for such posts
should be allowed to retain a lien on their appointment posts in their parent office for a period of
two years or till they are permanently absorbed in the undertakings etc. whichever is earlier,
subject to the following conditions: -
i) The leave salary and pension contributions should be paid either by the
undertaking/organisation or by Govt. Servant concerned himself.
ii) The pay allowed to him by the undertaking/organisation should not exceed the limits
specified in G.I.M.F. O.M. No. 10-(24)-E-III/60 dated 09-03-1964 and such other
 orders restricting pay on foreign service as may be issued by the Ministry of Finance
from time to time.
iii) If it is proposed to absorb the Govt. Servant permanently in the public sector
undertaking/autonomous, Semi-Government Organisation before the expiry of the
period of two years mentioned above, it would be incumbent on the foreign employer
to consult the parent office before issuing orders of permanent absorption. The orders
of permanent absorption should be issued by the foreign employer only after the
resignation of the Government Servant has been accepted by the Government and with
effect from the date of such acceptance.
iv) If the Government Servant is not permanently absorbed within a period of two years
from the date of his appointment in the public sector undertaking/autonomous, Semi-
Government organisation in the manner indicated on expiry of the said period of two
year, either resign from Govt. Service of revert to his parent office.

v) In view of above decision, application from permanent Govt. Servants for post
(whether permanently or temporary) in public sector undertaking/autonomous, Semi-
Government organisation should be forwarded only after taking from them a written
undertaking accepting the conditions stipulated above and the foreign employer should
also be informed of these conditions.

vi) As regards quasi-permanent employees, it has been decided that all quasi-government
employees applying for posts in the public sector undertakings/autonomous, Semi-
Government organisation should be treated as on foreign service with the
undertakings/organisations for a period of two year and given the same treatment as
permanent employees.

vii) These orders do not apply to temporary employees, who will have to resign from Govt.
Service before they are appointed in such undertakings/organisations on the basis of
their own applications. It is, therefore, necessary in such cases to obtain from the
Government Servants concerned before the application is actually forwarded, an
undertaking that in the event of selection for the post applied for, they will resign from
Government Service.

viii) In exceptional cases, where it would take some time for the Public Sector
Undertakings, Autonomous Body etc, to permanently absorb such Government
(Permanently/Quasi-Permanent) servant due to administrative reasons, the permanent
Government Servant may be permitted to retain his lien in the parent
Department/Office for one year more while granting such permission a fresh
undertaking similar to the sub-para (v) above may be taken from the Government
Servant by the parent department/office.

(Authority: G.I.M.H.A. O.M. No. 70/62/62-Estt-A dated22-01-1966 received with CAG’s

endorsement No. 144-Audit/242-64 dated 05-02-1966; G.I. M.H.A. O.M. No. 70/62/62-
Estt (A) dated 27-07-1968 received with CAG’s endorsement No. 1096-Audit/152-69
dated 29-09-1969 as clarified by CAG vide No. 1014-NGE-III/20-84 dated 27-04-
1984).

Seniority on reversion

137. The permanent and quasi-government employees who may be appointed to posts in the Public
Sector Undertakings/Autonomous Bodies on or after 22nd January, 1966 or to other posts under
Government on or after 14th July, 1967, shall be entitled in the event of reversion to the parent
department within the specified period of two years to the original seniority in the grade post
from which they proceeded on foreign service to the Public Sector Undertakings and
Autonomous Bodies or on deputation to other posts under Government.

(Authority: G.I. M.H.A. O.M. No. 1/6/67-Estt (D) dated 04-09-1967 received with CAG’s
endorsement No. 2405-NGE-III/5-67 (Pt-II) dated 15-11-1967).
Forwarding of application to public sector undertakings like State Bank of India, Reserve Bank of
India etc.

138. In cases of Government Servants who go over to posts in institution such as State Bank of India,
Reserve Bank of India, Indian Airlines, Air India, Life Insurance Corporation etc. will also be
regulated in accordance with the instructions contained in Government of India, Ministry of
Home Affairs, O.M. No. 70/62/62-Estt (A) dated 22-01-1966 referred to in earlier paragraphs.
(Authority: CAG’s office letter No. 675-NGE-III/2-62 dated 20-03-1969).

Forwarding of applications to Union Public Service Commission etc.

139. Persons already in Government service who wish to appear in a competitive examination
conducted by the Union Public Service Commission or wish to apply for a post recruitment to
which is proposed to be made by Selection through the U.P.S.C. may submit their completed
applications in the prescribed printed form direct to the commission. They should however,
immediately inform the head of their office/department giving details of the examination/post
which they have applied, requesting him to communicate his permission to the commission
directly. In case the head of office/department considers it necessary to withhold the requisite
permission it should inform the commission within thirty days of the closing date for the receipt
of the applications, in case no such communication is received from the head of the
office/department it shall be presumed by the commission that there is no objection on the part
of the employing department to the Government employees in question to be considered by the
commission.
(Authority: G.I. M.H.A. D.P.A.R. O.M. No.42015/4/78-Estt (C) dated 01-01-1979 received with
CAG’s No. 330-NGE-III/79-77-I dated 07-02-1979).
The above procedure may also be followed in regard to forwarding of applications of
Government employees for posts advertised by Staff Selection Commission.
As regards the posts advertises by the Banking Service Recruitment Board are
concerned, the applications should be routed through the controlling authorities. Such
Government Servants who apply direct should not be granted permission to take the
examination.
(Authority: G.I. M.H.A. D.P. & A.R. O.M. No. 28016/1/80-Estt (C) dated 18-07-1980).

Guideline for withholding of application of Government Servants for Competitive/Departmental

Examination of U.P.S.C. etc.
140. The question of formulating specific guidelines for administrative authorities for withholding of
applications of Government Servants for Competitive/Departmental Examination conducted by
the U.P.S.C. etc., has been examined carefully. While it is not feasible to define ‘Public
Interest’, the authority should interpret the term strictly and subject to the condition that the
forwarding of applications should be rule rather than the exception and the decision should be
taken at appropriately high level. In taking the decision to withhold the application the authority
has to balance the interests of the state against the necessity of causing hardship to the
individual. This discretion should be applied with utmost objectivity and not mechanically.
While it is not feasible to lay down specific exhaustive guidelines for withholding of
application in public interest some of them can be listed illustrative as follows: -
(i) The office concerned is engaged on important time bound project and the work would be
seriously dislocated if he is relieved.
(ii) The Government Servant has acquitted some specialization at Government expense and
he has signed a bond for serving the Government for a specific period.
(iii) The Government Servant is under suspension or is facing a departmental
proceedings/court prosecution.
(iv) The Government Servant is applying for a post which is equivalent in status and rank.
 (Authority: G.I. M.H.A. D.P. & A.R. O.M. No. 41016/9-78-Esss (C) dated 10-08-1978 received
with CAG’s endorsement No. 1801-NGE-III/79-77 dated 02-09-1978).

Appointment of Government Officers to Central Public Enterprise on immediate absorption basis.

141. In suppression of all extent orders on the subject it has been decided that deputation of all
Government Officers, including those belonging to Defence Services, to all posts in Central
Enterprises should, except in the cases mentioned above, not be permitted from the date of issue
of the orders (i.e. 06-03-1985). Hereafter, such officers could join posts in the Central Public
Enterprises only on immediate absorption basis.
Following are the examples of enterprises coming under the exceptional category:
a) Central Cottage Industries Corporation
b) Central Inland Water Transport Corporation.
c) Central Warehousing Corporation.
d) Cotton Corporation of India.
e) Food Corporation of India.
f) Handicrafts and Handlooms Export Corporation Limited.
g) National Handloom Development Corporation.
h) National Seeds Corporation
i) Rehabilitation Industries Corporation
j) Rural Electrification Corporation
k) State Forms Corporation.
l) Trade Fair Authority of India.

The above orders will also apply to Government Servant who join public sector
undertakings on the basis of their own application.
(Authority: G.I. M.F. (Bureau of Public Enterprises) O.M. No. 5 (25)/83-BPE (PESE) dated 06-03-
1985 received with CAG’s No. 2127-GE-I/128-83 dated 29-03-1985 and G.I.-M.E
(BPE) O.M. No. 5 (25)/83-BPE (PESE) dated 01-08-1985 received with CAG’s No.
6246-GE-I/30-85/App. OJ/Vol-II dated 12-09-1985).

Retention of lien/quasi-permanency of Government Servants appointed in P.S.U./Autonomous

Bodies/State Government of their own volition.

142. A question has arisen as to whether after the expiry of the specific period of 2/3 years, the lien of
the Government Servant automatically deemed to have been terminated as they have not
repatriated or resigned from Government service in term of the undertaking given at the time of
forwarding applications on their own volition.

It has been clarified that it will not be in order to terminate the lien of a Government
Servant until he gets permanently absorbed elsewhere or resigns from the post held by him
under the Government. In case a Government refuses either to revert to his cadre or to resign
therefrom at the expiry of the stipulated period of 2/3 years, disciplinary action should be
initiated against him.

However, a quasi-permanent Government Servant does not hold a lien on any post. If he
fails to revert to his parent cadre within 2/3 years, his quasi-permanent status need not be
retained any further. With the termination of his quasi-permanent status he will lose his right to
come back to his parent cadre.
 (Authority: G.I. D.P. 7 A.R. O.M. NO. 2120/83-Estt (C) dated 08-12-1983 received with CAG’s
circular No. 4089-N-2/61-82 dated 07-01-1984).

Forwarding of application for posts under State Government Procedure for:

143. The following procedure may be followed in respect of Central Government employees who
apply for posts under the State Government of their own volition in response to advertisements
or circulars including those by the Stat Public Service Commissions.

(i) The application may be forwarded subject to the instructions issued by the Central
Government from time to time within the limits laid down for forwarding applications for
outside posts.

(ii) Temporary Central Government Servants should as a matter of rule, be asked to resign at the
time of release from the parent department/office. An undertaking from them to the effect
that in the event of selection for the posts applied for they will resign from their posts may be
taken from them at the time of forwarding the applications.

(iii) (a) In respect of permanent and quasi-permanent employees, the term of which the Central
Government Servant goes over to a post under the State Government may be settled mutually
between the Central Government and the State Government concerned. The permanent
Government Servant will be governed by the instructions contained in Finance Ministry’s
Circular No. F. 1 (56)/B/63 dated 16-11-1967 (G.I. Instructions No. (9A) below Art. 67 of the
C.S. Rs. Vol-I by L.S. Chawdhri – 12th Edition.)

(b) The permanent/quasi-permanent Government Servant should either revert to the parent
department/office within the period of two years or resign from the parent department at the
end of that period.

(c) Quasi-permanent Central Government Servant will be allowed to revert within two years
or at the end of two years to the post held by them in the parent department under the Central
Government if the posts held by them continues to exist on the date of their reversion and if
they are eventually confirmed in the parent department/office, the liability to pay, leave
salary and pension contribution for the period of service rendered by them in the State
Government shall be borne either by the State Government if the appointment is treated by
the Government as on transfer or by the quasi-permanent Government Servant or by the
servant themselves.

(d) An undertaking to abide by these conditions may be taken from the permanent/quasi-
permanent Government Servants at the time of forwarding their applications.

(e) In exceptional cases where it would take sometime for the State Government to confirm
the Government Servant due to administrative reasons, the permanent/quasi-permanent
employees may be permitted to retain their lien/quasi-permanent status for one more year.
While granting such permission, a fresh undertaking similar to the one in sub-para (ii) above
may be taken from the Government Servant concerned.

(f) During the period of two or three years referred to above, the pay of the Government
Servant in the ex-cadre post will be fixed in the pay scale of that post and will be subject to
the limits prescribed in Ministry of Finance, O.M. No. F.10 (24)/E-III/60 dated 09-03-1964 in
cases where the minimum of the scale of pay of the new post is substantially in excess of his
grade pay in the parent department/office and such other orders as have been/may be issued
by the Ministry of Finance from time to time. These orders will also be subject to the orders
issued by the Ministry of Home Affairs in respect of members of C.C.S./C.S.S/C.S.C.S.
However, in cases where the Central Government Servants are selected for appointment to
posts under the State Government on the basis of their applications in an open competition
through the State Public Service Commission, they will be allowed to draw pay in the scale
 of the post without applying the restrictions laid down in the Ministry of Finance O.M. dated
09-03-1964.

No deputation allowance as such will be admissible in such cases.

(g) Central Government will not accept any liability to pay any retirement benefits or for
carry forward of leave for the period of service rendered under them by the temporary/quasi-
permanent Central Government servants going over to State Government under these orders.

(h) While forwarding the applications to the State Government concerned, it should be made
clear that the Central Government servant if selected for appointment will be permitted to
join the State Government on the terms and conditions contained in this Office
Memorandum.
(Authority: G.I. Cabinet Secretarial D.P.A.R. O.M. No. 8/4/70-Estt (c) dated 06-02-1974 received
with CAG’s office letter No. 862-Audit/152-69 dated 27-05-1975).

Extracts of the G.I.M.F. (Deptt. of Expdr.) O.M. No. E-10 (34)-F-III/60 dated 09-03-
1964 regarding restrictions under FR. 35.

The pay allowed under FR- 35 should not exceed the basic pay of the deputationist by
more than the amount shown below: -

For employees in receipt of basic 25 % of basic pay or `. 225/-

1
pay above `. 750/- whichever is more.
For employees in receipt of basic 30 % of basic pay or `. 100/-
2
pay above `. 300/- upto 750/- whichever is more.
For employees in receipt of basic of
3 331/3 % of the basic pay.
and below `. 300/-

Restriction of officiating pay under F.R. 35

144. Consequent upon the revision of the pay scales of the Central Government employees on the
recommendation of the Fourth Pay Commission, the restrictions under FR.35 will be now as
under: -
For employees in receipt of basic 12½ % of basic pay or `. 330/-
a)
pay above `. 2200/- whichever is more.
For employees in receipt of basic 15 % of basic pay or `. 200/-
b)
pay above `. 1000/- and upto 2200/- whichever is more.
For employees in receipt of basic of
c) 20 % of the basic pay.
and below `. 1000/-

The new rates will be applicable with effect from the date of employee draw a pay in
the revised scale of pay applicable in accordance with the C.S. (Revised pay) Rule, 1986.

(Authority: G.I. Ministry of Personnel, P.G. & Pension (Deptt. of Pers. And Trg.) O.M. No.
18/26/86-Estt (Pay-I) dated 29-06-1987 received with CAG’s office letter No. 855-
Audit-I/44-85/IV-87 (141) dated 15-09-1986).
 TRANSFER IN I.A. & A.D.
Mutual & Unilateral Transfer will be regulated as under: -

145. (i) There will be no objection to unilateral mutual transfers within the same stream (i.e. from one
Audit office to another and one Accounts and Entitlement office to another) of offices for non-
promotional posts i.e. cadres where vacancies are filled by direct recruitment.
(ii) Mutual transfer within the same stream of offices between persons holding Selection Grades
of a particular category of posts will be permissible.
(iii) Mutual transfers within the same stream of offices between persons in a category of posts
where Selection Grade also exists, may be considered only if the Head of the Department is
certain in his best judgement that opportunities for promotion to the Selection Grade to existing
incumbents would not be adversely affected.
(Authority: CAG’s circular No. 1492-N. 3/44-84/zone-3/Vol.I dated 03-05-1985).

146. On the analogy of transfer of Accountants offering to come over to lower post of Clerks as fresh
appointee. It has been decided that Senior Auditors who are willing to offer to come over to the
post of Auditor for the sake of transfer within the same stream of office may be permitted to do
so.
Such request from Sr. Auditors should be considered as cases of technical resignation
from the post Sr. Auditor in one office to come over to the post of Auditor in the other against a
direct recruitment vacancy. The applicant should be informed clearly above this and that he/she
would rank as junior most among the Auditors in the new office.
(Authority: CAG’s Circular No. 2283-MGE-3/44-84/Zone-17 dated 10-07-1985).

Posting of husband and wife at the same station.

147. It is the policy of the Govt. that as far as possible and within the constraints of administrative
feasibility the husband and wife should be posted at the same station to enable them to lead a
normal family life and ensure the education and welfare of their children.
The class of cases that may arise and the guidelines for dealing with each class of case
are given below: -
(i) Where the spouse belongs to the same All India Service or two of the All India Services,
namely I.A.S., I.F.S. and Indian Forest Service (Group A). The spouses will be posted to
the same cadre by providing for cadre transfer of one spouse to the cadre of the other
spouse subject to their not being posted by this process to their home cadre. Postings
within the cadre, will of course, fall within the purview of the State Government.
(ii) Where one spouse belong to one of the All India Services and the other spouse belongs
to one of the central services:
The cadre controlling authority of the Central Services may post the officer to
the station or if there is no post in that station to the State where the other spouse
belonging to the All India Services is posted.
(iii) Where the spouse belongs to the same Central Services.
The cadre controlling authority may post the spouse to the same station.
(iv) Where one spouse belongs to one Central Service and the other spouse belongs to
another Central Service:
 The spouse with the lesser service at a station may apply to the appropriate
cadre controlling authority and the said authority may post the said officer to the station
or if there is no post in that station to the state, where the other spouse belonging to the
other Central Service is posted.
(v) Where one spouse belong to an All India Service and the other spouse belong to a Public
Sector Undertakings: -
The spouse employed under the Public Sector Undertakings may apply to the
competent authority and the said authority may post the said officer to the station, or if
there is no post under the P.S.U. in that station, to the state where the other spouse is
posted.
(vi) Where one spouse belong to a Central Service and the other spouse belongs to a P.S.U.
The spouse employed under the P.S.U. may apply to the competent authority
and the said authority may post the officer to the station, or if there is no post under the
P.S.U. in that station, to the state where the other spouse is posted, if, however, the
request cannot be granted because the P.S.U. has no post in the said station/state, then
the spouse belonging to the Central Service may apply to the appropriate authority may
post the officer to the station, or if there is no post in that station, to the state where the
spouse employed under P.S.U. is posted.
(vii) Where one spouse is employed under the Central Govt. and the other spouse is
employed under the State Govt.
The spouse employed under the Central Govt. may apply to the competent
authority and the competent authority may post the said office to the station, or if there
is no post in that station, to the state where the other spouse is posted.
The illustrations given above may not cover all possible categories of cases which may
arise. In fact it is not possible to anticipate all the category of cases. Each case, not covered by
the above guideline, will have to be dealt with keeping in mind the spirit in which these
guidelines have been drawn and the larger objective of ensuring that a husband and wife are, as
far as possible, and within the constraints of administrative convenience, posted at the same
station.
In so far as persons serving in Indian Audit and Accounts Department are concerned
these order issued in consultation with C & A.G. of India (vide C&AG’s U.O. reference No.
48-A Ar. G(P)/86 dated 13-03-1986).
(Authority: Govt. of India Min. of Pers. P.G. & Pension Deptt. of Pers. and Trg. O.M. No.
28034/7/86-Estt.(A) dated 03-04-1986).
 DEPUTATION
Deputation of Central Government employees to other Governments’ Departments. Etc – Period of
deputation.

148. In accordance with the Ministry of Finance O.M. No. 1 (11)-B/75 dated 7th Nov. 1975 the period
of deputation of a Central Government servant shall be subject to a maximum of three years in
all cases except for those posts where a longer period of tenure has been prescribed under the
relevant rules/order, of the said O.M. further provides that the administrative
Ministries/Departments may grant extension beyond this limit upto one year after obtaining
orders of their secretary in cases where such extension is considered necessary in Public interest.
Extension beyond this period was to be with the specific prior approval of the Ministry of
Personnel and Training and Pension (instead of Ministry of Finance). No deputation allowances
will be allowed for such extension, if agreed to by the Department.

It has now been decided that the borrowing Ministries/Departments may be delegated
powers for extending the period of deputation for the fifth year or for the second year in excess
of the period prescribed in the Recruitment Rules, where absolutely necessary, subject to the
following conditions.

a) While according extension for both fifth year, or the second year in excess of the period
prescribed in the Recruitment Rules, the directives issued by the Prime Minister for rigid
application of the tenure rules should be taken into consideration and only in rare and
exceptional circumstances such extensions should be granted.

b) The extension should be strictly in public interest and with the specific prior approval of
the concerned Minister of the borrowing Ministry/Department.

c) Wherever such extension is granted, it would be on the specific understanding that the
officer would not be entitled to draw deputation duty allowance.
d) The extension would be subject to the prior approval of the lending organisation, the officer
on deputation, and where necessary the U.P.S.C.

e) In cases where the extension is beyond the fifth year or for the second year in excess of the
period prescribed in the Recruitment Rules, the same would be only after obtaining the
prior approval of the Ministry of Personnel & Training, Admn. Reforms and Public
Grievances & Pension (Department of Personnel & Pension). Proposal in this regard should
invariably reach this Deptt. (Deptt. of Personnel & Training) at least three months before
the expiry of the extended tenure.

(Authority: G.I. Min. of Pers. and Admn. Reforms. P.G. and Pension O.M. No. 2/39/85-Estt
(Pay-II) dated 25-10-1985 received with CAG’s No. 21-Audit-I/133-8-IV-86(6)
dated 17-01-1986).

149. The procedure to be followed in regard of the handling of the requisitions received from various
borrowing departments and the procedure for obtaining sanction, beyond third year of
deputation has been examined and the following instructions are issued for the information and
guidance of all concerned.

a) The existing instructions as contained in Government of India, order/instructions on the

subject issued from time to time for the circulations of the demand received from borrowing
authorities will continue to be followed.

b) Non-gazetted staff could be sent on deputation to State Govt./Delhi Administration in

respect of Director of Audit Central Revenues and Director of Audit Commerce Work’s &
Misc. and State Government bodies by the Accountants General concerned.
 c) In respect of requisitions received in Headquarters and circulated by Headquarters office in
respect of posts of Auditors, Senior Auditors, P.As. and Accountants, Senior Accountants,
the Head of Department should send their recommendations direct to the borrowing
authorities after giving wide publicity to the demands received in their offices. A copy of
recommendation made to the borrowing authority may be sent to the Headquarters office for
information and recommendation for A.A.O. to the post of Audit Officer and that of
Accounts Officer/Audit Officer should be sent to GE-II section separately and in respect of
other Non-gazetted official to NGE-III section of the Headquarters’ office.

d) Keeping in view, the latest orders contained in G.I. Deptt. of Personnel & Training O.M.
dated 25-10-1985 (referred to in the preceding paragraph) regarding delegation of powers
for extension of period of deputation, Accountant General and Directors of Audit have now
been delegated the powers to extend the deputation of the staff under their control, whether
in Central or State Government organisation upto a total period of five years. These
enhanced power will apply in respect of all categories of staff in field offices from
Group-‘D’ onwards (except I.A. & A.S. Officers)

e) Extension beyond five years in respect of deputations in State Govt. Organisation would
continue to come to Headquarters’ office extension beyond five years in respect of Central
Govt. Organisations would have to go to the Department of Personnel.

It should be ensured that action is initiated well in advance for extension beyond five
years and also for relief of the staff on deputation on the expiry of the terms of deputation, so
that there is no scope for allowing an official to continue on deputation beyond the maximum
period specified in Govt. of India O.M. dated 25-10-1985.

(Authority: CAG’s Circular letter No. 4315-N-III/6-85 Vol. I dated 26-12-1986).

Grant of deputation special pay to staff of Group ‘B’ & ‘C’ Officers of I.A. & A.D. on deputation
within I.A. & A.D.

150. (i) Deputation special pay is admissible from the date of deputation in accordance with general
orders issued on the subject from time to time.

(ii) In regard to past cases where the special pay was not given with effect from the date of
joining on deputation, such cases may be reopened irrespective of whether the employees
affected are still on deputation or not.

(iii) When an individual is selected for deputation within IA&AD as suitable clause may be
inserted in the relief orders issued by the parent office to the effect that deputation special pay
would be admissible as per the orders issued by the Headquarters from time to time and there is
no need for separate sanction to special pay in each case.

The fixation of special pay in the borrowing office may, however, as a measure or
abundant caution be got approved at the level of Group Officer.

(Authority: CAG’s Circular No. 4039/10-N-III/84 dated 27-11-1986).

Grant of leave to officers on expiry of their tenure of deputation.

151. On reversion from deputation post, the officers concerned may be allowed leave not exceeding
two months by the borrowing Ministry/Department/Organisation. The officer concerned should
apply for further leave to his Cadre Controlling Authority.

(Authority: G.I. Deptt. of Personnel & Training O.M. No. 2/33/87-Estt. (Pay-II) dated 17-12-1987
received with CAG’s endorsement No. 75-Audit-I/99-85/III-87 (16) dated 28-01-1988).
Delegation of Powers to depute officers on deputation

152. A. (i) Under the existing instructions, the State Accountants General are empowered to depute
their officers to the respective State Government, Autonomous Bodies under them.
Deputation of Group ‘B’ Officers and Selection Officers of the department to the
Central Government Department, Autonomous Bodies, etc. under them is centralised in
Headquarters office only.
(ii) Wherever a field office receives a demand for deputation direct form an organisation to
which it cannot recommend its officers under the delegation powers, the demand, in original
may be passed on to the Headquarters office immediately on receipt for necessary action.

(Authority: Director (Staff)’s D.O. letter No. 86-GE-II/1-89 dated 05-01-1989).

 BUDGET AND CONTROL OVER EXPENDITURE
Budget Estimates – General

153. Detailed instructions for the preparation of the Budget Estimates of the office are found in
Chapter – IX (Para-347 to 365) of the C & A.G.’s Manual of Standing Orders (Admn)
Volume – I. The Budget Estimates of the office should be prepared strictly in accordance with
Rules 49 to 53 of the Compilation of General Financial Rules. Further instructions by the C&AG
in this regard for the preparation of the Budget Estimates are also issued from time to time.

The following are some of the supplementary instructions: -

While formulating the monetary estimates, the following instructions, apart from those
contained in Chapter-IX of the C&AG’s Manual of Standing Orders (Administrative) Volume-
I, should be kept in view: -

(i) The provision for ‘men in position’ as on 1st September should be accurately estimated and
any under variations between the provisions proposal for the remaining part of the year and
the actual expenditure for the first six months of the year should be suitably explained.

(ii) The feasibility of filling up the vacant, posts in different cadres while proposing momentary
provisions for such posts may be critically examined and provisions for only those posts
which can be filled during the remaining part of the year proposed therein.

(iii) No provision for additional posts need be made in the estimates. This will be included by
the Headquarters office.

(iv) No provision is to be made for additional posts under the sub-head “Travel Expenses” and
provisions for vacant posts may be made only after taking into account the result of the
examination referred to in sub-para (ii) above.

(v) The requirement under the head ‘Salaries’ should be computed with reference to the actuals
for the first six months and under other heads on the basis of actuals for five months.

(vi) The review of expenditure for February, which forms the basis of surrender of surplus
amounts should be prepared with utmost care after proper scrutiny of all anticipated
payments.

(Authority: Director (O&M)’s D.O. Letter No. 1653-BRS/1-80 dated 10-06-1980).

General Instructions

154. The following general instructions may also be kept in view while framing the estimates: -

(i) Revised estimates for the year (combined for permanent and temporary establishment) may
be prepared on the basis of actual expenditure upto 31st August and sanctioned strength
(both regular and Casual) as on 1st September. Budget Estimate for the next year may be
prepared on the basis of regular sanctioned strength as on 1st September and should exhibit
separately the provision –

a. For all vacant posts.

b. Such vacant posts as can be expected to be filled during ensuing year.

(ii) Provision for additional instalments of dearness allowance sanctioned should be made both
in the revised estimates and budget estimates.
(iii) The provision for men in position as on 1st September should be accurately estimated and
any undue variations between the provisions proposed for the remaining part of the year
and the actual expenditure for the first six months of the year should suitably be explained.

(iv) No provision for additional posts need be made in the estimates. This will be included by
the C&AG office.
(v) The requirement under the head ‘Salaries’ (Pay and personal allowances) should be
computed with reference to actuals for the first six months and under the other heads on the
basis of actuals for five months. In other words the monetary estimates should be prepared
with reference to the actuals for the first five months of the current year.
(vi) Full provisions for Group ‘B’ posts (Accounts/Audit Officers) sanctioned in lieu of Indian
Audit and Accounts Service posts may be made in the revised estimates and budget
estimates.
(vii) Detailed justification duly supported by item wise details in support of the provisions
proposed for ‘Overtime Allowance’ may be furnished. In respect of provisions proposed
under the head “Honoraria” –
(a) Detailed calculation of the amount proposed for various items of work covered by rates
prescribed by the Hqrs. Office from time to time may be furnished and
(b) Provisions proposed on ‘adhoc’ basis should be supported by detailed justification.
(viii) Revised estimates may be prepared on the basis of the trend of actual expenditure upto 31st
August, and the forecast of events during the remaining part of the current year. Utmost
foresight should be exercised in framing these estimates and the provision should be
restricted to the absolute minimum necessary, bearing in mind the administrative
difficulties and possible delay in filling up the vacant posts etc., and should not be more
than in likely to be spent during the course of the year. It should be noted that once
inflated amount has been provided in the revised estimates, later surrenders are not of
much use.
(ix) The details of provisions for pay and allowances to be included in Form-C may be
abstracted form the register prescribed in Hqrs. Office letter No. 1010-BRS/103-63 dated
29-05-1963. However, before abstracting the details in Form-C, entries in the register
should be independently rechecked by the Internal Audit Wing or some other agency and a
certificate to this effect furnished by the Accountant General either in the forwarding letter
or on the statement in Form-C.
*Note: - The provision of maintaining Nominal Rolls of Establishment for preparation of
Budget Estimates for arriving at the provisions required under Pay, Allowance etc. has been
dispensed with and there would be no need to prepare details in F or G.P.F. 2 and the form is
also abolished.
The estimate of establishment charges should be framed taking into account the trends
over preceding three years and other relevant factors like change in rates of pay and
allowances, number of posts and their filling and the economy instructions issued by the
Ministry from time to time.
The Financial Advisors of each Ministry/Department should arrange to obtain from the
Heads of the Departments the details of the posts included in the estimates in order to
furnish the statement showing the “Estimated strength of establishment and provisions
therefor” to be appended to the Detailed Demand for Grants.
(Authority: G.I.M.F. (Deptt. of Expdr.) O.M. No. F 23(3)-B-II/(&)/86 dated 22-09-1986
received with CAG’s office Circular No. 3982-BRS/315-86-I dated 27-10-1986).
(x) No monetary provision is to be made for non-duty posts like deputation
reserve/shadow/Supernumerary posts held in abeyance etc.
 (xi) The provision for the purchase of items like Accounting Machines, Staff Car, Water cooler
and Grant-in-aid etc. should be indicated as usual separately in the estimates.
(xii) Provision for the grant of Cash awards to employee acquitting themselves creditably in
Hindi Typewriting, Hindi Stenography. Praveen and Pragya Examinations under the Hindi
Teaching Scheme may be made under the residuary sub-head ‘Other Charges’ and shown
distinctly in the budget papers.

(xiii) The explanation for variation between the budget estimates and the revised estimates for
the current year and budget estimates for the next year should invariably be furnished with
budget estimates.

(xiv) Special attention is drawn to the ‘Notes’ at the bottom of Forms ‘A’ and ‘B’.
(Form A to H reproduced in the Annexure I vide C&AG’s Circular No. 2683-BRS/297-88.
I dated 12-07-1988).

The recoveries to be shown in reduction of expenditure are to be confined to recoveries

from other Ministries/Departments of the Govt. of India, All recoveries from State Govts.
And from non-government entities are to be treated as “Revenue Receipts” and should not
be shown as recoveries.

(Authority: CAG’s office circular No. 8-BRS/81 received in No. 353-BRS/333-81-I dated 07-08-1981).

Budget Estimate

155. The final estimates should, however, be prepared on the basis of the approved staff intimated by
Hqrs. Office and should be submitted within seven days of the receipt of the CA&AG’s letter of
acceptance of the staff proposals which is generally received during November/December every
year.

The completed revised estimates for the current year and budget estimates for the next
year should be prepared (in the prescribed form) after taking into account the cuts, if any in the
number of posts proposed by the Accountant General (received from the Hqrs. Office). While
preparing the revised estimates for the current year it should be ensured that the same is
prepared on the basis of the latest actuals and forecast of events during the remaining part of
the current year.

The proposal for the purchase of the following items should be submitted with detailed
justifications to the C&AG for approval on the dated indicated by the Hqrs. Office: -

(i) Purchase of Accounting Machines and Computers.

a) Involving foreign exchange.
b) Other charges.
(ii) Purchase of Staff Car.
(iii) Purchase of Water Cooler
(iv) Purchase of printing machine excluding typewriter.
(v) Grant-in-aid, contributions etc.

On the receipt of C&AG’s approval the estimated requirement of funds for

these approved items should be included in the budget estimates for the ensuing year.

The explanations for the variations between the Budget Estimates and the
Revised Estimates of the current year and the Budget Estimates of the next year should
invariably be furnished in duplicate with budget estimates.
(Authority: CAG’s office circular Nos. 3746-BRS/163-75-II dated 17-12-1975, 2232-BRS/163-75
dated 11-08-1975 and No. 1440-BRS/92-76 dated 05-06-1976).
Control over expenditure
156. The procedure laid down in paragraphs 366 to 369 of the Manual of Standing Orders (Admn)
Volume-I in regard to the control of expenditure should be carefully followed.
In order that the C&AG may be in a position to watch the progress of expenditure and
to ascertain where an excess or saving is likely to occur, reports of expenditure through
statement in Form No. 17 and 19 referred to in paras 367 and 369 respectively of the C&AG’s
M.S.O. (Admn) Vol.I as modified in C&AG’s letter No. 2490-BRS/57-73 dated 16-08-1974
should be sent monthly so as to reach Hqrs. Office by 10th of the month succeeding that to
which it relates (vide Hqrs. Office Circular No. 3288-BRS/51-84-II dated 03-08-1984)
certificate of reconciliation of Departmental figures with that of Pay and Accounts office for
the preceding months should be furnished.
(Authority: CAG’s office letter No. 2136-BRS/60-73 dated 17-08-1973 and No. 1204-BRS/42-76
dated 06-05-1976
157. These statements are required to be furnished from the month of June onwards. The first
statements i.e. for the progressive expenditure upto June under all heads are to be sent by 10 th
July positively.

Final Review of expenditure

158. The Final Review of Expenditure for the year in respect of Group ‘A’, ‘B’ officers and Non-
gazetted Establishment supported by detailed explanation of variation between Final
Grant/Appropriation and actuals under the various heads are to be furnished to the Hqrs. Office
by 25th of August.

A certificate of reconciliation of expenditure figures shown in the review with those booked by
the Pay & Accounts Officers may also be furnished. In case there is difference in the figures of
actual expenditures shown in the Final Review and those booked by the Pay and Accounts
Officers, the amount of variation under different heads with detailed reasons thereof, may also
be furnished in the forwarding letter.

The figures of actuals as well as probable except in March (Supplementary) review, may be
shown in the expenditure statements in thousands of rupees. However, actual figures in
March/March (Supplementary) review of expenditure statement may be shown as usual.

(Authority: CAG’s circular No. 2266-BRS/333-88 dated 31-05-1988).

159. The Senior Deputy Accountant General (Administration)/Deputy Accountant General

(Administration) should devote his personal attention to his important work and exercise the
fullest care and foresight in the preparation of monthly statement and Memorandum of Review
of Expenditure submitted to Hqrs. Office. The following instructions must be followed: -

i) The due date for submission of the statement should be strictly observed.
ii) Clear distinction should be made between charges on standing and specific new items.
Totals under each sub-head and the grand total should be worked out.
iii) The variation should be worked out with the figures of the grants and not with
estimates.

Note: The amount of bills which are actually encashed in a particular month should only be
taken into the column ‘Actuals’ in the expenditure statement of that month.

In the column ‘Actuals’ in the statement of Review of Expenditure for the

month of March, only the departmental figures of expenditures incurred during the
month of March are to be shown and not figures of expenditure actually accounted for
in March (Preliminary) Accounts.
(Authority: CAG’s office letter No. 778-EE/58-50 dated 26-04-1950 and No. 1221-EE/153/50
dated 13-06-1950, No. 300-BRS/BT 11-59 dated 21-06-1961 and No. 1359-BRS/182-
63 Vol-IX dated 01-07-1964).
Disbursement of office expenditure
160. Consequent upon the Departmentalisation of accounts, all office expenditure are paid by the
cashier after encashment of Cheques (B category) issued in favour of the DDO by the PAO,
office of the A.G. (A&E), Meghalaya, etc. Shillong on the strength of bill presented to the PAO
from this office through the cash branch of the office.

Cash Branch
(i) Cash branch is manned by one Cashier and Asstt. Cashier. They are appointed to the
posts from amongst the Sr. Auditor/Auditors of this office and are responsible for
handling/disbursement and maintenance of Cash Boom in prescribed form: -

(ii) Cashier and Asstt. Cashier are required to furnish a security in the form of Fidelity
guarantee policy respectively for `. 8000/- and `. 3000/- form the subsidiary
companies of General Insurance Company in accordance with the provision contained
in Rule 275 (3) GFRs, 2005.
(iii) During the absence of Cashier/Asstt. Cashier proceeding on leave, the Sr. Ar/Auditor
who/is are appointed to hold charge of Cashier/Asstt. Cashier are required to furnish
security prescribed for the post, but the Head of the Department may however exempt
him/them in short term vacancy from furnishing security if the circumstances warrant
such exemption subject to the fulfilment of the condition laid down in Rules 275 (4) of
the GFRs, 2005.

Custody of duplicate Key of office Cash Chest

161. The duplicate keys of the office Cash Chest should be put in an envelope or box sealed with the
seal of the cashier or some seal other than that of the A.G. and kept in the custody of the A.G.
in his safe. It the original key is lost, the cover or box containing the duplicate key should be
delivered to the Cashier or the other officer concerned, as the case may be, with the seal intact,
so as to enable him to make use of this duplicate keys.

Personal Claims
162. Any claim against Government for payment, whether personal claims of Government servants
or claims by persons not in Government employment for work done, service rendered or
articles supplied should be preferred in the prescribed form.

The following instructions with regard to preparation of bills shall be observed: -

(i) Printed forms of bills as prescribed under the relevant rules or other departmental
instructions should, as far as possible, be used. Bills for all debt-head items should be
drawn in separate forms printed in red ink or white paper.
(ii) If, any case, the use of a bill purely in any regional language becomes unavoidable, a
brief abstract should be endorsed in English under the signature of the preferring
officer stating the amount, the name of payee and the nature of the payment.
(iii) All bills must be filled in and signed in ink; entries and signature with ball-point pens
are also permissible provided the same are clear and legible. The amount of each bill
should, as far as whole rupees are concerned, be written in words as well as in figures.
The fraction of a rupee may, however, be written in figures after the words stating the
number of rupees, but in the event of there being no fraction of a rupee, the word ‘only’
must be inserted after the number of whole rupees and care should be taken to leave no
space for interpolation as in the following examples – ‘Rupees twenty six only;
‘Rupees five and twenty five paise’
 (i) All corrections and alterations in the total of a bill whether made in words or figures
should be attested by the full signature with date, of the person signing the receipt as
many time as such corrections and alteration are made.
Note: - Erasures and over-writing in any bill are absolute forbidden and must be avoided; if any
correction is necessary, the incorrect entry should be cancelled neatly in red ink and the correct
entry inserted. Each such correction or any interpolation deemed necessary should be
authenticated by the drawing officer setting his full signature with date against each.
(ii) The full accounts classification must be recorded on each bill by the drawing officer,
the classification in the Budget being taken as a guide. The classification should also
show whether the expenditure is voted or charged, and as far as practicable, its
allocation between departments or between Central Government and State
Governments where necessary.
(iii) Charges against two or more major heads should not be included in one bill.
Note: - This does not apply to the allowances of a Government servant drawn with pay, as in
such case, the whole of the allowances, even if belonging to two or more major heads of
accounts, should be drawn on a single bill, if debitable wholly to the Government.
(iv) When bills are presented on accounts of charges incurred under any special orders, the
order sanctioning the charge should be quoted and the sanction attached to the bill.
(v) Dates of payment should, when possible, be noted by the payees in their
acknowledgements in sub-vouchers and acquittance rolls. If, for any reason, it is note
possible for the dates of payment to be noted by the payee, the dates of actual payment
should be noted by disbursing officers on the documents under their initials either
separately for each payment or by groups as may be found convenient.
(vi) When payment is desired wholly or partly by a bank draft or by Cheques in favour of
another payee, formal application for the draft or Cheque should accompany the bill
and the manner in which the payment is desired should also be indicated in the
drawer’s receipt on the bill.
(vii) The space left blank either in the money column or in the columns for particulars of
the bill should invariably be covered by oblique lines.
(viii) A note to the effect that the amount of the bill is below a specified amount expressed
in whole rupees, which is slightly in excess of the total amount of the bill, should
invariably be recorded in the body of the bill in red ink.
(Rule 33 of Central Government Account (Receipts and Payment) Rules, 1983)
163. Drawal of arrears pertaining to a post held previously: -
i. Arrears of pay and allowances due in respect of the old post which could not be drawn
at the time of transfer of a Government servant may be drawn and paid by the Drawing
and Disbursing Officer of the new post. For this purpose he may prepare a Due and
Drawn statement and send it to the former Drawing and Disbursing Officer who will
verify the claim and return duly certified to the effect that the arrears have been noted
in the relevant office copies of the bills. On receipt of such certified statements, the
new Drawing and Disbursing Officer will draw and disburse the arrears.
ii. In respect of Dearness Allowance sanctioned by Government retrospectively, the
present DDO will draw and pay the arrears after due verification from the Service
Book, leave account and L.P.C. that there is no spell of unauthorized absence/half-pay
leave/extra-ordinary leave during the period for which the arrears are payable. He will
send an intimation to the former DDO regarding the payment, for keeping necessary
note in the pay bill register; the former DDO will check the correctness of the drawal of
arrears and also confirm to the present DDO about his having kept a note of the
payment of arrears in the pay bill register. The new DDO will watch for such
confirmation and make a note to this effect in the pay bill register.
 [Rule 83 and Exception-Central Government Account (Receipts and Payment) Rules, 1983]

164. Arrear Claims –

i. Claims against the Government which are not preferred within one year of their
becoming due would attract the provisions of Rules 82 to 88 of the General Financial
Rules, 1963. After relevant requirements thereof are satisfied, they may be presented to
the Accounts Officer for pre-check and payment, provided, further, that this rule shall
not apply to claims on account of arrears of pensions, the payment of which is
regulated by Rule 369 of the Central Treasury Rules.

[Rule 32, Central Government Account (Receipts and Payment) Rules, 1983]

Note: The provision of Rules, 82 to 86 of the General Financial Rules, 1963, shall apply
mutatis mutandis to arrear claims preferred against Government by persons not in Government
Service (Rule 87 of G.F.Rs).

ii. Reckoning of the date as to when a Claim has fallen due: -

1. Travelling Allowance – A claim for Travelling Allowance including daily

allowance should be considered as falling due for payment on the date
succeeding the date of completion of the journey in respect of which the claim is
made. In the case of a journey undertaken to attend an obligatory examination
where admissibility or otherwise of travelling allowance is conditional and can
be determined after the result of the examination is declared, the time-limit
should be counted from the date of announcement of the result.

In case where the Government servant and the member of his family complete
the journey on different dates or the personal effects are transported on a date
subsequent to the date on which he completes the journey, the transfer T.A.
claims in respect of each individual journey’s should be considered as falling due
for payment on the date succeeding the date on which such journey is completed.
Similarly the T.A. claims in respect of the transportation of personal effects,
should be considered as falling due on the date succeeding the date on which the
personal effects are actually delivered to him.

(Authority: G.I.M.F. O.M. F. 11(18)-E. II (A)/58, dated 29th October, 1958; F. 13(1)-E. II
(A)/70 dated the 1st June, 1970)

165. Increments : -

(i) In the absence of any specific order withholding an ordinary increment under F.R. 24 before the
date on which it falls due for payment the period of one year should be counted from the date
on which it falls due and not with reference to the date on which the increment certificate is
signed by the competent authority. In case where an increment is withheld the time limit should
be reckoned from the date on which it falls due after taking into account the period for which it
is withheld.

(ii) In a case in which a premature increment is to be granted under F.R. 27, the time limit should
be reckoned from the date of sanction of the increment or the date of its accrual, whichever is
later.

(iii) In the case of an increment which can be prolonged illness-last date of drawn only after the
increment certificate has been passed by the Accounts Officer, the period of one year should be
reckoned from the date of passing of the increment certificate by the Accounts Officer or from
the date of accrual of the increment, whichever is later.
(Authority: G.I.M.F. O.M. No. 11 (83(-E. II (A)/60. Dated 7th January, 1961)
166. (1) Medical Expenses: - The date on which a bill for reimbursement of medical charges may be
said to have become due should be determined in the following manner: -
i. In case of claims which are prepared at the end of illness. The last date of treatment.
ii. In case of claims for any particular course of treatment last day of the course of treatment.
iii. In the case of prolonged illness, last date of the period in respect of which a claim is
preferred that date being a day of treatment.
iv. In case where medical charges are actually paid to the claimant at a later date, the date of
such payment.

(2) Children’s Educational Allowance: - The time limit for arrear claims is reckoned from the
date of sanction.

(3) Retrospective Claims: - In the case of sanction accorded with retrospective effect the charge
does not become due before it is sanctioned. The time-limit should be reckoned from the date
of sanction and not from the date on which the sanctioned takes effect.
(G.I.D. (3) below Rule 82, G.F.R.)

(4) Overtime Allowance: - A claim for overtime allowance may be considered to have fallen
due for payment on the 1st day of the month following the month to which the overtime
allowance relates and this should be considered as the due date, for the purpose of reckoning
the time-limit.
(G.I.D. (4) below Rule 82, G.F.R.)

167. Forfeiture of claims for Travelling Allowance: -

(i) The right of a Government servant to travelling allowance, including daily allowance, is
forfeited or deemed to have been relinquished if the claim for it is not preferred to the Head of
Office or the Controlling Officer within one year from the date on which it became due.
(Note Rule 259 of G.F.Rs. 2005)

(ii) A claim for reimbursement of expenditure incurred on journey under Leave Travel
Concession shall be submitted within one month of the due date in case advance drawn and
within three months of the due date in case advance not drawn after the completion of the
return journey. Failure to do so will entail forfeiture of the claim and no relaxation shall be
permissible in this regard.
(Rule 261 of G.F.Rs, 2005)
Even a time-barred claim of a Government Servant, shall be entertained by the
concerned authority, provided that the concerned authority is satisfied that the claimant was
prevented from submitting his claim within the prescribed time-limit on account of causes and
circumstances beyond his control.
(Rule 265 (1) of G.F.Rs. 2005)

Deduction of Income Tax from Salary

168. Liability of Drawing and Disbursing Officer: -

Under Section 192 of the ‘Income Tax Act, 1961’ any person responsible for paying any
income chargeable under the Head ‘Salaries’ shall at the time of payment deduct income tax on
the amount payable at the average rate of income tax computed on the basis of the rates of tax
in force for the financial year in which the payment is made, on the estimated income of the
assesse under the Head ‘Salaries’ for the financial year.
 Income tax is leviable annually for each financial year commencing on the 1 st day of April and
ending on the 31st March following. From salaries, it is levied on an annual basis, but recovered
on a monthly basis for the sake of convenience.

The employees are responsible for the deductions of tax at source and crediting the same to the
appropriate head of Government accounts.

169. Income Tax Returns: -

Every Government officer responsible for deducting income tax on salary income is also
responsible for preparing the ‘Annual Return of salaries paid and tax deducted therefrom’ in
Form 24 and deliver the same to the Income Tax Officer concerned within 30 days after 31st
March in each year. (See 206, I.T. Act & Rule 35, I.T. Rules).

He is also required to furnish the employee with certificate in Form No. 16, including the total
salary income, deductions allowed and the amount of tax deducted.
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (SENIOR ACCOUNTS/

SENIOR AUDIT OFFICER) RECRUITMENT RULES, 2002

Sl. No
1 Name of the post Senior Audit Officer
2 Number of post 2512 *(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Gazetted, Non-Ministerial
4 Scale of Pay .P.B.-3 `.15,600 – `.39,100 + Grade Pay `.5400
5 Whether selection-
cum-seniority or
selection by merit Non Selection post
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Nil
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or Promotion failing which by deputation
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by Audit Officer with two years’ regular service in the grade.
promotion/deputation/
absorption, grades Note: Whether Juniors who have completed their qualifying or eligibility service
from which are being considered for promotion, their seniors would also be considered
promotion/deputation/ provided they are not short of the requisite qualifying or eligibility service by
absorption to be made more that half of such qualifying or eligibility service or two years whichever is
less and have successfully completed their probation period for promotion to the
next higher grade alongwith their juniors, who have already completed such
qualifying or eligibility service.

Deputation:
Officers under the Central Government:

(a) (i) holding analogous post on regular basis in the parent Cadre or
 Department; or

(ii) with two years’ service in the grade rendered after appointment thereto on a
regular basis in the Pay Band -2 of `.9,300-34,800/- + Grade Pay `.5400/-
or equivalent in the parent cadre or Department; or

(iii) With three years’ service in the grade rendered after appointment thereto on
a regular basis in the scale of Pay Band -2 of `.9,300-34,800/- + Grade Pay
`.4800/- or equivalent in the parent cadre or Department; or

(iv) With five years’ service in the grade rendered after appointment thereto on
a regular basis in the scale of pay of `.6500-10500/- or equivalent in the
parent cadre or Department; and

(b) Possessing five years’ experience in Finance/Budgeting/Accounts Division

or any Department or Organisation.

The Departmental officers in the feeder category who are in the direct line of
promotion shall not be eligible for consideration for appointment on deputation.
Similarly, deputationists shall not be eligible for consideration for appointment
by promotion.

(Period of deputation including period of deputation in another ex-cadre post

held immediately preceding the appointment in the same or some other
organisation or Department of the Central Government shall ordinarily not to
exceed three years. The maximum age-limit for appointment by deputation shall
be not exceeding 56 years as on the closing date of receipt of application).

13 If a Departmental Group ‘B’ Departmental Promotion Committee (For promotion):

Promotion Committee
exists, what is its 1. Cadre Controlling Officer of the rank of Principal
composition Accountant General or Accountant General

2. Two other officers of the rank of Principal Accountant General or Accountant

General, to be nominated by the Comptroller and Auditor General of India.
(The Senior most of them will be the Chairman)
14 Circumstances in
which the Union Public
Service Commission is Consultation with Union Public Union Commission not necessary.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (ACCOUNTS OFFICER/

AUDIT OFFICER) GROUP ‘B’ POST RECRUITMENT RULES, 2001

Sl. No
1 Name of the post Audit Officer
2 Number of post 2640 *(2001) *Subject to variation dependent on workload
Note:
Where the Comptroller and Auditor General of India is of the opinion
that it is expedient or necessary so to do, he may, by order and for
reasons to be recorded in writing, declare not mote than ten percent of
these posts as ex-cadre posts. Appointments to such posts will be made
on deputation basis from the field of selection under column 12 or from
officers of the Central Government holding analogous posts on a regular
basis, or with three years regular service in posts in the scale of Pay of
`. 6500-10500 or equivalent; or with seven years regular service in posts
in the Scale of Pay of `. 6500-9000 or equivalent or possessing the
qualifications and experience as decided by the Comptroller and Auditor
General of India considering the duties matched to the post.
3 Classification General Central Services, (Group ‘B’) Gazetted, Non-Ministerial
4 Scale of Pay [`.7500-250-12000/-] Pay Band -2 of `.9,300-34,800/- + Grade Pay `.5400/-
5 Whether selection-
cum-seniority or
[33 ⅓ % of the posts are selection by merit posts and 66 ⅔ % are non-
selection by merit
selection posts.] Selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Nil
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By Promotion failing which by deputation
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by Assistant Audit Officer with six years’ service.
promotion/deputation/
absorption, grades Note: Where Juniors who have completed their qualifying or eligibility service
from which are being considered for promotion, their seniors would also be considered
promotion/deputation/ provided they are not short of the requisite qualifying or eligibility service by
absorption to be made more than half of such qualifying or eligibility service or two years whichever is
less and have successfully completed their probation period for promotion to the
next higher grade alongwith their juniors, who have already completed such
qualifying or eligibility service.

Deputation:

Officers in any other cadre controlling office in the department or similar

organisation under Government of India.

(a) (i) holding analogous post of Audit Officer/Accounts Officer, or

(ii) Assistant Audit Officer/Assistant Accounts Officer with six years

regular service.

The Departmental officers in the feeder category who are in the direct line of
promotion shall not be eligible for consideration for appointment on deputation.
Similarly, deputationists shall not be eligible for consideration for appointment
by promotion.

(Period of deputation including period of deputation in another ex-cadre post

held immediately preceding the appointment in the same or some other
organisation or Department of the Central Government shall ordinarily not to
exceed three years. The maximum age-limit for appointment by deputation shall
be not exceeding 56 years as on the closing date of receipt of application).

13 If a Departmental Group ‘B’ Departmental Promotion Committee (for considering promotion):

Promotion Committee
exists, what is its 1. Cadre Controlling Officer of the rank of Principal
composition Accountant General or Accountant General; and

2. Two other officers of the rank of Principal Accountant General or Accountant

General, to be nominated by the Comptroller and Auditor General of India.
(The Senior most of them will be the Chairman)
14 Circumstances in
which the Union Public
Service Commission is Consultation with the Union Public Commission not necessary
to be consulted in
making recruitment
 RECRUITMENT RULES
INDIAN AUDIT AND ACCOUNTS DEPARTMENT (ASSISTANT ACCOUNTS OFFICER/
ASSISTANT AUDIT OFFICER) RECRUITMENT RULES, 2012

Sl. No
1 Name of the post Assistant Audit Officer
2 Number of post 9483 *(2012) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Gazetted, Non-Ministerial
4 Band and Grade Pay Pay Band – 2 `.9300/- 34800/- + Grade Pay `.4800/-
5 Whether selection
post or non-selection Selection
post
6 Age Limit for direct Not exceeding 30 years (Relaxable for Govt. servant up to five years in
recruits accordance with the instructions or orders issued by the Central Govt.)
Note: The crucial date for determining the age limit shall be closing date for
receipt of applications from candidates in India (and not closing date prescribed
for those in Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Sikkim,
Ladakh Division of Jammu & Kashmir State, Lahaul & Spiti District & Pangi,
Sub-Division of Chamba, District of Himachal Pradesh, Andaman & Nicobar
Islands or Lakshadweep)
7 Educational and others Essential: Bachelor’s Degree in Commerce or BBA (Finance) from a recognised
qualification for direct University of C.A or I.C.W.A or C.S.
recruits
Note-1: Qualification are relaxable at the discretion of the UPSC, for the reasons
to be recorded in writing, in case of candidates otherwise well qualified.
Note-2: The qualification regarding experience is relaxable at the discretion of
the UPSC for reasons to be recorded in writing, in case of candidates belonging
to SC/ST, if at any stage of Selection the UPSC is of the opinion that sufficient
number of candidates from these communities possessing the requisite
experience are not likely to be available to fill up the posts reserved for them.
8 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
9 Period of probation, if Two years for direct recruits and promotees.
any
Note: No probation for Group ‘B’ Promotees.
10 Method of recruitment: By Promotion failing which by deputation or absorption failing both by direct
whether by direct recruitment.
recruitment or by
Note-1: The direct recruits will be selected on the basis of an entrance
promotion or by
examination conducted by the Union Public Service Commission.
deputation or
absorption and Note-2: Direct recruits will be appointed as Assistant Audit Officer on probation
percentage of post to be for a period of two years. During the period of probation her/she have to qualify
filled by various for the “Subordinate Audit Service Examination” in respective branches for
methods confirmation and regular appointment as Assistant Audit Officer.
11 In case of recruitment Promotion.
by promotion/ Departmental candidates who have passed the “SAS” Examination conducted by
deputation/absorption, the Comptroller and Auditor General of India or any authority specified by them.
grades from which
Deputation or Absorption:
promotion/deputation/
(i) Assistant Audit Officers or Subordinate Audit Service Examination
absorption to be made
passed staff from any other Audit Office of the Indian Audit and
Accounts Departments, failing which,
(ii) Assistant Accounts Officer or Subordinate Accounts Service
Examination passed staff from any Accounts and Entitlement Office of
the Indian Audit and Accounts Department and failing both,
(iii) Staff qualified in any equivalent examination in any accounts or audit
 organisation under the Central Government.

The department officers in the feeder category who are in the direct like
promotion will not be eligible for consideration for appointment on deputation or
absorption. Similarly, deputations shall not be eligible for consideration for
appointment by promotion.

(The period of deputation including the period of deputation in another ex-cadre

post held immediately preceding this appointment in the same or some other
organisation or department of the Central Government shall ordinarily not
exceed three years. The maximum age limit for appointment by deputation or
absorption shall not be exceeding 45 years as on the closing date of receipt of
applications).

Note: For the purpose of appointment on deputation or absorption basis, the

service rendered on a regular basis by an officer prior to the 1st January, 2006
(the date from which the revised pay structure base on the Sixth Central Pay
Commission recommendation has been extended) shall be deemed to be service
rendered in the corresponding Grade Pay or Pay Scale extended based on the
recommendations of the Pay Commission, except where there has been merger
of more than one pre-revised scale of pay into one grade with a Common Grade
Pay or Pay Scale, and where this benefit will extent only for the post(s) for
which the Grade Pay or Pay Scale is the normal replacement grade without any
upgradation.

12 If a Departmental
Promotion Committee Composition Of Group ‘B’ Departmental Promotion Committee For
exists, what is its Considering Promotion Or Confirmation:-
composition.
1. Cadre Controlling Officer in the rank of Director General or Principal
Accountant General or Accountant General or Principal Director.

2. Two other Officer of the rank of Director General or Principal Accountant

General or Accountant General or Principal Director to be nominated by
the Comptroller and Auditor General of India (The senior most of them
shall be the Chairperson)
13 Circumstances in
which Union Public
Consultation with the Commission is necessary while making direct recruitment
Service Commission to
and appointing an officer on deputation or absorption.
be consulted in making
recruitment.
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (HINDI OFFICER)

RECRUITMENT RULES, 2002

Sl. No
1 Name of the post Hindi Officer
2 Number of post 30*(2004) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Gazetted, Non-Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,800/-
5 Whether selection-
cum-seniority or
selection by merit Non Selection post
post or non-selection
post
6 Whether benefits of Not exceeding 30 years. Relaxable for Government servants’ upto five years in
added years of accordance with the instructions or orders issued by the Central Government.
service under Rule The crucial date for determining the age-limit shall be the closing date for receipt
30 of the Central of applications from candidates in India. (And not the closing in Assam,
Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Tripura, Sikkim,
Civil Services
Ladakh division of J & K state, Lahaul and Spiti district and Pangi sub-division
(Pension) Rules, 1972 of Chamba district of Himachal Pradesh, Andaman and Nicobar Islands or
admissible Lakshadweep).
7 Age Limit for direct
Not applicable
recruits
8 Educational and others Essential:
qualification for direct (i) Master Degree of a recognised University in English/Hindi with
recruits Hindi/English as a compulsory/elective Subjects or as a medium of examination
at degree level.
Or
Master Degree of a recognised University or equivalent in English as a subject at
degree level.
Or
Master Degree of a recognised University or equivalent in any subject with
Hindi and English as a subject at degree level.
Or
Master Degree of a recognised University of equivalent in any subject with
Hindi medium and English as a subject at degree level.
Or
Master Degree of a recognised University of equivalent in any subject with
English medium and Hindi as a subject at degree level.
Or
(ii) 5 years’ experience of terminology work in Hindi and or Translation work
from English to Hindi or vice-versa, preferably of technical or administrative
matters.
Or
5 years’ experience of teaching, research, writing of journalism in Hindi.
Desirable:
(i) Knowledge of Sanskrit and/or a modern Indian language.
(ii) Administrative experience.
(iii) Experience of organizing Hindi classes or workshop for noting and
drafting.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits and promotees.
any
11 Method of recruitment:
whether by direct
recruitment or by
Promotion by selection from Senior Translators with three years’ service or
promotion or by
Junior Translators with 8 years regular service in the grade if available within the
deputation or
Department failing which by transfer on deputation or direct recruitment
absorption and
(through Union Public Service Commission) according to requirement.
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by promotion/
Junior Translator in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `.
deputation/absorption,
grades from which 4,200/-with three years regular service in the grade.
promotion/deputation/ Note:
absorption to be made Where Junior who have completed their qualifying or eligibility service are
being considered for promotion, their seniors would also be considered provided
they are not short of the requisite qualifying or eligibility service by more than
half of such qualifying or eligibility service or two years whichever is less and
have successfully completed their probation period for promotion to the next
higher grade along with their juniors, who have already competed such
qualifying or eligibility service.
Promotion:
(a) Officers of the Central Government: -

(i) holding analogous post on regular basis in the parent cadre or Department; or

(ii) with three years service in the grade rendered after appointment thereto on a
regular basis in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay
`. 4,200/-or equivalent in the parent cadre or Department; or

(iii) With six years’ service in the grade rendered after appointment thereto on a
regular basis in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay
`. 4,200/-or equivalent in the parent cadre or Department; or
(b) Possessing educational and other qualifications and experience prescribed
for direct recruit under column (8).
The Departmental officers in the feeder category who are in the direct line of
promotion shall not be eligible for consideration for appointment on deputation.
Similarly, deputationists shall not be eligible for consideration for appointment
by promotion.

(Period of deputation including period of deputation in another ex-cadre post

held immediately preceding the appointment in the same or some other
organisation or Department of the Central Government shall ordinarily not to
exceed three years. The maximum age-limit for appointment by deputation shall
be not exceeding 56 years as on the closing date of receipt of application).

13 If a Departmental Group ‘B’ Departmental Promotion Committee (for promotion and

Promotion Committee confirmation):
exists, what is its
composition 1. Principal Accountant General/Accountant General or officer of equivalent
rank from the concerned office. – Chairman.
2. Senior Deputy Accountant General/ Deputy Accountant General or officer of
equivalent rank in-charge of Administration.-- Member
3. Another Senior Deputy Accountant General/Deputy Accountant General or
officer of equivalent rank from another office of Indian Audit and Accounts
Departments. -- Member
14 Circumstances in
which the Union Public
Consultation with Union Public Service Commission is necessary while
Service Commission is
amending/relaxing any provisions of Recruitment rules.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (SENIOR TRANSLATOR)

RECRUITMENT RULES, 2002

Sl. No
1 Name of the post Senior Translator
2 Number of post 30*(2004) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,600/-
5 Whether selection-
cum-seniority or
selection by merit Non Selection post
post or non-selection
post
6 Whether benefits of Not exceeding 30 years. Relaxable for Government servants’ upto five years in
added years of accordance with the instructions or orders issued by the Central Government.
service under Rule The crucial date for determining the age-limit shall be the closing date for receipt
30 of the Central of applications from candidates in India. (And not the closing in Assam,
Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Tripura, Sikkim,
Civil Services
Ladakh division of J & K state, Lahaul and Spiti district and Pangi sub-division
(Pension) Rules, 1972 of Chamba district of Himachal Pradesh, Andaman and Nicobar Islands or
admissible Lakshadweep).
7 Age Limit for direct
Not applicable
recruits
8 Educational and others Essential:
qualification for direct Master Degree of a recognised University in English/Hindi with Hindi/English
recruits as a compulsory/elective Subjects or as a medium of examination at degree level.
Or
Master Degree of a recognised University in any subject other than
Hindi/English with Hindi and English medium, and Hindi/English as a
Compulsory subject or as medium of examination at degree level.
Or
Master Degree of a recognised University in any subject other than
Hindi/English with Hindi and English as compulsory/elective subjects or either
of the two as medium of examination and the other as a compulsory/elective
subject at degree level.
And
(ii) Recognised diploma/certificate course in translation from Hindi to English
vice-versa or two years’ experience of translation work in Hindi to English and
vice-versa in Central/State Government Offices, including Government of India
Undertakings.

Note 1: - The qualifications are Relaxable at the discretion of the Staff Selection
Commission/Competent Authority in case of candidates otherwise well qualified.

Note 2: - The qualification(s) regarding experience is/are relaxable at the

discretion of the Staff Selection Commission/Competent Authority in case of
candidates belonging to Scheduled Castes or Scheduled Tribes. If at any stage of
selection the Staff Selection Commission/Competent Authority is of the opinion
that sufficient numbers of candidates from these communities possessing the
requisite experience are not likely to be available to fill up the posts reserved for
them.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if Two years for direct recruits and promotees.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
Promotion failing which by deputation/absorption failing both by direct
deputation or
recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by
Junior Translator in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `.
promotion/deputation/
absorption, grades 4,200/-with three years regular service in the grade.
from which Note:
promotion/deputation/ Where Juniors who have completed their qualifying or eligibility service are
absorption to be made being considered for promotion, their seniors would also be considered provided
they are not short of the requisite qualifying or eligibility service by more than
half of such qualifying or eligibility service or two years whichever is less and
have successfully completed their probation period for promotion to the next
higher grade along with their juniors, who have already completed such
qualifying or eligibility service.
Promotion:
(a) Officers of the Central Government: -

(i) holding analogous post on regular basis in the parent cadre or Department; or

(ii) with three years’ service in the grade rendered after appointment thereto on
a regular basis in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay
`. 4,200/-or equivalent in the parent cadre or Department; or

(iii) with six years’ service in the grade rendered after appointment thereto on a
regular basis in the Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay
`. 4,200/-or equivalent in the parent cadre/Department; and
(b) Possessing the educational and other qualifications and experience
prescribed for direct recruits under column (8).
The Departmental officers in the feeder category who are in the direct line of
promotion shall not be eligible for consideration for appointment on deputation.
Similarly, deputationists shall not be eligible for consideration for appointment
by promotion.

(Period of deputation including period of deputation in another ex-cadre post

held immediately preceding the appointment in the same or some other
organisation/Department of the Central Government shall ordinarily not to
exceed three years. The maximum age-limit for appointment by deputation shall
be not exceed 56 years, as on the closing date of receipt of applications).

13 If a Departmental Group ‘B’ Departmental Promotion Committee (for promotion and

Promotion Committee confirmation):
exists, what is its
composition? 1. Principal Accountant General/Accountant General or officer of equivalent
rank from the concerned office. – Chairman.
2. Senior Deputy Accountant General/ Deputy Accountant General or officer of
equivalent rank in-charge of Administration.-- Member
3. Another Senior Deputy Accountant General/Deputy Accountant General or
officer of equivalent rank from another office of Indian Audit and Accounts
Departments. -- Member
14 Circumstances in
which the Union Public
Consultation with Union Public Service Commission is necessary while
Service Commission is
amending/relaxing any provisions of Recruitment rules.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (JUNIOR TRANSLATOR)

RECRUITMENT RULES, 2000

Sl. No
1 Name of the post Junior Translator
2 Number of post 103*(2000) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Ministerial (Non-Gazetted)
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,200/-
5 Whether selection-
cum-seniority or
selection by merit Non Selection post
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
30 years
recruits
8 Educational and others Master Degree of a recognised University in English/Hindi with Hindi/English
qualification for direct as compulsory and elective Subjects at degree level
recruits or
Bachelor’s Degree with Hindi and English as main subjects (which includes the
term compulsory and elective).
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By deputation/absorption, failing which by direct recruitment
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Deputation/Absorption:
by
promotion/deputation/ From amongst officers of Indian Audit and Accounts Department failing which
absorption, grades from Central Government offices at the same station and failing both from
from which Central Government offices at other stations.
promotion/deputation/
absorption to be made (a) (i) holding analogous post on regular basis; or

(ii) posts in the Pay Band 1 `. 5,200/- - `. 20,000/- + Grade Pay

`. 2,800/- with 5 years regular service in the grade; or

(iii) posts in the pay scale of `.3050 – 4590/- with 13 years regular service in
the grade; and
 (b) Possessing educational and other qualifications as in column (8).

(Period of deputation including period of deputation in another ex-cadre post

held immediately preceding the appointment in the same or some other
organisation or Department of the Central Government shall ordinarily not to
exceed three years. The maximum age-limit for appointment by deputation shall
be not exceeding 56 years as on the closing date of receipt of application).

13 If a Departmental Group ‘C’ Departmental Promotion Committee (for confirmation)consisting of:

Promotion Committee
exists, what is its 1. Senior Deputy Accountant General/ Deputy Accountant General or officer of
composition equivalent rank in-charge of Admn.
2. Another Senior Deputy Accountant General/ Deputy Accountant General or
officer of equivalent rank from any other office of Indian Audit and Accounts
Department.
3. A Senior Accounts Officer/Senior Audit Officer/Accounts Officers/Audit
Officer
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT, SUPERVISOR (AUDIT)

RECRUITMENT RULES, 1990

Sl. No
1 Name of the post Supervisor (Audit)
2 Number of post 138*(2001) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,800/-
5 Whether selection-
cum-seniority or
selection by merit Selection-cum-seniority
post or non-selection
post
6 Age Limit for direct
Not applicable
recruits
7 Whether benefit of
added years of
service admissible
under Rule 30 of the Not applicable
Central Civil
Services (Pension)
Rules, 1972.
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
2 (Two) years.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By Promotion failing which by deputation.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by Senior Auditors with three years regular service in the Grade.
promotion/deputation/ Note:
absorption, grades Where Junior who have completed their qualifying or eligibility service are
from which being considered for promotion, their seniors would also be considered provided
promotion/deputation/ they are not short of the requisite qualifying or eligibility service by more than
absorption to be made half of such qualifying or eligibility service or two years whichever is less and
have successfully completed their probation period for promotion to the next
higher grade along with their juniors, who have already competed such
qualifying or eligibility service.
Deputation:
Officers from other Audit offices in Indian Audit and Accounts Department: -

(i) holding analogous posts on regular basis; or

 (ii) Holding the posts of Senior Auditor in the scale of Pay Band 2
`. 9300 –34, 800/- + Grade Pay of `. 4200/-with three years regular service
in the Grade.

The departmental officers in the feeder category who are in the direct line of
promotion shall be eligible for consideration for appointment on deputation.
Similarly, Deputationists shall not be eligible for consideration for appointment
by promotion (Period of deputation including period of deputation in another
Ex-cadre post held immediately preceding this appointment in the same or some
other organisation/Department of the Central Government shall ordinarily not to
exceed three years. The maximum age limit for appointment by deputation shall
be not exceeding 56 years as on the closing date of receipt of applications)
Note:
As the cadre of Supervisor (Audit) and the feeder cadre of Senior Auditor
are not centralized for the entire Department these rules shall be applicable to
each cadre in various Audit offices of the Department.
13 If a Departmental Group ‘B’ Departmental Promotion Committee:
Promotion Committee
exists, what is its 1. Cadre Controlling officer of the rank of Principal Accountant
composition General/Accountant General – Chairman.
2. Officer of the rank of Senior Deputy Accountant General/ Deputy Accountant
General/in-charge of Administration Group (The office in which promotions
are considered) -- Member
3. Any other Officers of the rank of Senior Deputy Accountant General/Deputy
Accountant General (from an office other than the one in which promotion
are considered) to be nominated by the Chairman. -- Member
14 Circumstances in
which the Union Public
Service Commission is Consultation with Union Public Service Commission not necessary.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (WELFARE ASSISTANT)

RECRUITMENT RULES, 2002

Sl. No
1 Name of the post Welfare Assistant
2 Number of post 83*(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- `. 34,800/- + Grade Pay `. 4,200/-
5 Whether selection-
cum-seniority or
selection by merit Not applicable
post or non-selection
post
6 Age Limit for direct
Not applicable
recruits
7 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or Deputation
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Deputation:
by promotion/ Officers of the Central Government: -
deputation/absorption,
grades from which (a) (i) holding analogous posts on regular basis in the parent cadre or
promotion/deputation/ Department: or
absorption to be made
(ii) With three years service in the grade rendered after appointment thereto on a
regular basis in the scale of pay of `. 5000-8000/- or equivalent in the
parent cadre or Department; or

(b) Possessing three years experience in the field of Welfare or community

activities. House Keeping, Sports and Cultural Activities, Personnel
Administration including settlement of Personal claims etc.

(Period of deputation including period of deputation in another ex-cadre

post held immediately preceding this appointment in the same or some
 other organisation or Department of the Central Government shall
ordinarily not to exceed three (3) years. The maximum age limit for
appointment by deputation or absorption shall be not exceeding 56 years as
on the closing date or receipt of applications) shall also be considered. If
selected, such officers shall be given deputation term upto the date on
which they are due for release from the Armed Forces, thereafter they may
be continued on re-employment terms. In case such eligible officers have
retired or have been transferred to reserve before the actual selection to the
post is made, their appointment will be on re-employment basis (Re-
employment upto the day of superannuation with reference to civil posts).
(The period of deputation including the period of deputation in another ex-
cadre post held immediately preceding this appointment in the same or
some other Organisation/Department of the Central Government shall
ordinarily not exceed three years). The maximum age limit for appointment
on deputation shall not be exceeding 56 years and on the closing date of
receipt of applications.

13 If a Departmental
Promotion Committee
Not Applicable
exists, what is its
composition
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (SENIOR AUDITOR)

RECRUITMENT RULES, 1985

Sl. No
1 Name of the post Senior Auditor
2 Number of post 13579*(1990) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,200/-
5 Whether selection-
cum-seniority or
selection by merit Not Selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
By promotion failing which by deputation.
deputation/absorption
and percentage of post
to be filled by various
methods
12 In case of recruitment Promotion:
by promotion/
deputation/absorption, Auditors in the grade of Pay Band 2 `. 5,200/- - `. 20,000/- + Grade Pay
grades from which `. 2,800/-with three years regular service in the grade having passed
promotion/deputation/ departmental examination for auditors.
absorption to be made
Absorption on deputation:
(i) Senior Auditors from any other Audit Office; or
(ii) Auditors from any other Audit Office with three years
regular service in the grade and who have passed
departmental examination for auditors (Period of deputation
shall ordinarily not exceed three years).
13 If a Departmental Departmental Promotion Committee consisting of: -
Promotion Committee
exists, what is its 1. Senior Deputy Accountant General/Deputy Accountant General or Officer of
composition equivalent rank in charge of administration.

2. Senior Deputy Accountant General/Deputy Accountant General or any officer

of equivalent rank (from an office other than the office in which promotion are
considered).

3. One Senior Audit Officer.

Note: The Senior officer among (1) and (2) will be the chairman
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (AUDITOR) RECRUITMENT

RULES, 1988

Sl. No
1 Name of the post Auditor
2 Number of post 3586*(2000) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 5,200/- - `. 20,000/- + Grade Pay `. 2,800/-
5 Whether selection-
cum-seniority or
selection by merit Not Selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 and 27 years.
recruits Note:
The crucial date for determining the age limit shall be as advertised by
the authority making recruitment.
8 Educational and others
qualification for direct Bachelor’s Degree of a recognised University
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
50% by promotion failing which by direct recruitment and 50% by direct
deputation or
recruitment.
absorption and
percentage of vacancies
to be filled by various
methods
12 In case of recruitment Promotion:
by promotion/ (a) 40% of vacancies by promotion of Clerks with 5 years regular
deputation/absorption, service in the grade on seniority basis subject to rejection of
grades from which unfit.
promotion/deputation/
absorption to be made
(b) 10% of vacancies by promotion from the following officials:

(i) Clerks on passing of Part-I of Subordinate Audit Service

Examination;
(ii) Graduate Clerks with three years regular service in the grade
on passing of the Departmental Examination for Auditors;
(iii) Graduate MTS officials with three years regular service in
 the grade on passing of the Departmental Examination for
Auditors;
(The inter-se-ranking of those who qualify in the examination will
be in the order of their inter-se-seniority, those qualifying in an
earlier examination ranking enbloc higher than those who qualify
in a later examination; Group ‘D’ officials, will rank enbloc below
clerks of the same batch.)
Note:
1. Direct recruits and clerks promoted on seniority basis are required to pass a
Departmental Examination within six chances as prescribed by the
Comptroller and Auditor General of India, failing which the direct recruit
shall be liable to be discharge from service and promotees reverted to
Clerk’s grade.

2. Vacancies caused by the incumbent being away on deputation or long

illness or study leave or under other circumstances for a duration of one
year or more and required to be filled by direct recruitment may be filled on
deputation basis from : -
(a) Accountants or Auditors from other offices of the department; or
(b) Clerks with 5 years regular service or Clerks who have passed the
Departmental Examination for Accountants or Auditors from
other offices in the Departments; or
(c) Officials holding analogous posts in other Accounting
Organisations of the Central Government.

(The period of deputation including the period of deputation in another

ex-cadre post held immediately preceding this appointment in the same
or some other organisation/department of the Central Government
shall ordinarily not exceed three years. The maximum age limit for
appointment by deputation shall be not exceeding 56 years as on the
closing date of the receipt of applications.

3. If an officer is being considered for promotion on seniority basis under (a)

above, all persons senior to him/her shall also be considered
notwithstanding that they may not have rendered the requisite qualifying
service in the feeder cadre for promotion provided they are not short of the
requisite qualifying service by more than half of such qualifying service or
two years, whichever is less.

4. As the cadre of Auditor and the feeder cadres are not centralized for the
whole departments, the rules are applicable to each cadre in the various
field offices of the department. The requisite years of service prescribed
under items (a), (b) (ii) & (b) (iii) above should be relevant feeder cadres in
the field offices concerned.
13 If a Departmental Departmental Promotion Committee consisting of: -
Promotion Committee
exists, what is its 1. Senior Deputy Accountant General/ Deputy Accountant General or an
composition officer of equivalent rank in charge of administration group.
2. Another Senior Deputy Accountant General or an officer of equivalent
rank (from an office other than the one in which promotions are
considered).
3. A Senior Audit Officer/Audit Officer.

Note;

The senior amongst (1) and (2) above shall be the chairman.

14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (STENOGRAPHER GRADE - I)

RECRUITMENT RULES, 2004

Sl. No
1 Name of the post Stenographer Grade-I
2 Number of post 201*(2004) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,200/-
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service admissible
under Rule 30 of the Not applicable
Central Civil
Services (Pension)
Rules, 1972
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By promotion failing which by deputation.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by promotion/
Stenographer Grade – II in the Scale Pay Band 2 `. 9,300/- - `. 34,800/- +
deputation/absorption,
grades from which Grade Pay `. 4,200/-with three years regular service in the Grade.
promotion/deputation/ Note:
absorption to be made Where juniors who have completed their qualifying or eligibility service
are being considered for promotion, their seniors should be considered
provided they are not short of the requisite qualifying or eligibility
service by more than half of such qualifying or eligibility service or two
years whichever is less and have successfully completed their probation
period for promotion to the next higher grade along with the juniors.

Deputation:
Officers of the Central Government :-
(a) (i) holding analogous posts on regular basis in the parent cadre or
 Department; or
(ii) With three years service in the grade rendered after
appointment thereto on a regular basis in the scale of pay of Pay
Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,200/- or
equivalent in the parent cadre/department; and

(b) possessing a speed of 100 words per minute in Stenography

English/Hindi.

The Departmental officers in the feeder category who are in the direct
line of promotion shall not be eligible for consideration for
appointment on deputation.
Similarly, deputationists shall not be eligible for consideration for
appointment by promotion.
(Period of deputation including period of deputation in another ex-cadre
post held immediately preceding the appointment in the same or
some other organisation department of the Central Government shall
ordinarily not to exceed three years. The age limit for appointment
by deputation shall not, exceed 56 years as on the closing date of
receipt of applications).
13 If a Departmental Departmental Promotion Committee (for promotion)
Promotion Committee
exists, what is its 1. Cadre Controlling Officer of the rank of Principal Accountant
composition General/Accountant General. – Chairman

2. Officers of the rank of the Senior Deputy Accountant General/Deputy

Accountant General in charge of the Administration. – Member

3. Any other officer of the rank of Senior Deputy Accountant

General/Deputy Accountant General (from an office other than the one
in which promotions are considered). -- Member

14 Circumstances in
which the Union Public
Service Commission is Consultation with Union Public Service Commission is not necessary.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (STENOGRAPHER GRADE - II)

RECRUITMENT RULES, 2003

Sl. No
1 Name of the post Stenographer Grade-II
2 Number of post 402*(2003) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘B’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 2 `. 9,300/- - `. 34,800/- + Grade Pay `. 4,200/-
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By promotion/failing which by deputation.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Promotion:
by promotion/
Stenographer Grade – III with five years regular service in the grade.
deputation/absorption,
grades from which Deputation:
promotion/deputation/
absorption to be made
From other field offices in the Indian Audit and Accounts Department
failing which from other offices of the Central Government.
(a) (i) Stenographer Grade – II; or
(ii) Stenographer Grade – III with five years’ regular service in
the grade; and
(b) Possessing a speed of 100 words per minute in Stenography.
(Period of deputation including period of deputation in another ex-
cadre post held immediately preceding the appointment in the same
or some other organisation department of the Central Government
shall ordinarily not to exceed three years).
 Note:
1. If an officer is considered for promotion, all persons senior to him/her
shall also be considered notwithstanding that they may not have rendered
the requisite qualifying service in the feeder Cadre for promotion
provided they are not short of the requisite qualifying service by more
than half of such qualifying service or two years, whichever is less.

2. As the cadre of Stenographer Grade-II and its feeder cadre of

Stenographer Grade III are not centralized for the entire department, the
rules are applicable to each cadre in the various field offices of the
department. The requisite period of service prescribed for promotion
should be in the field office concerned.

13 If a Departmental Group ‘C’ Departmental Promotion Committee consisting of: -

Promotion Committee
exists, what is its 1. Senior Deputy Accountant General/Deputy Accountant General or an
composition officer of equivalent rank in charge of the Administration group.

2. Another Senior Deputy Accountant General/Deputy Accountant

General or an officer of equivalent rank from an office other than the
one in which promotions are considered.

3. One Senior Accounts Officer/Audit Officer.

Note: Senior most amongst (1) and (2) above shall be the Chairman.

14 Circumstances in
which the Union Public
Service Commission is Not applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (CLERK)

RECRUITMENT RULES, 2002

Sl. No
1 Name of the post Clerk
2 Number of post *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band - 1 `.5200-20200/- Grade Pay `.1900/-
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 and 27 years of age. (Relaxable for Government servant’s
recruits upto 40 years in accordance with the instructions or orders issued by the
Central Government).
Note:
The crucial date for determining the age limit shall be as fixed by the
Staff Selection Commission. (Where recruitment is not through SSC,
recruitment date for determining the age limit shall be the last date for
receipt of applications).
8 Educational and others 1. 12th Class or equivalent qualification from a recognised Board or
qualification for direct University.
recruits 2. A typing speed of 30 words per minute in English or 25 words per
minute in Hindi on manual typewriter;
or
A typing speed of 35 words per minute or 30 words per minute on computer.
(35 words per minute and 30 words per minute correspond to 10500
KDPH/9000 KDPH on an average of 5 key depressions for each word).

9 Whether age and

educational
qualifications
Yes, to the extent indicated in Col.11
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years
any
11 Method of recruitment: (i) 85% by direct recruitment through SSC (The words “through SSC”
whether by direct may be deleted, where recruitment is not through SSC).
recruitment or by (ii) 10% of the vacancies shall be filled from amongst the Group C
promotion or by Staff in the Grade Pay `.1800 and who possess 12th Class pass
deputation or or equivalent qualification and have rendered 3 years regular
absorption and
service in the grade, on the basis of departmental qualifying
percentage of post to be
filled by various
examination. The maximum age limit for eligibility for
methods examination is 45 years. (50 years of age for the SC/ST).
Note:
If more of such employees than the number of vacancies available
under Clause (ii) qualified at the examination, such excess number of
 employees shall be considered for filling the vacancies arising in the
subsequent years so that the employees qualifying at an earlier
examination are considered before those who qualify at a later
examination.

(iii) 5% of the vacancies shall be filled on seniority-cum-fitness

basis from Group C employees who have 3 years regular
service in posts with the Grade Pay of `.1800/-
12 In case of recruitment
by promotion/
deputation/absorption,
As stated in Col.11
grades from which
promotion/deputation/
absorption to be made
13 If a Departmental
Promotion Committee
Group ‘C’ Departmental Promotion Committee
exists, what is its
composition
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

(GROUP ‘C’ ELECTRONIC AND DATA PROCESSING POSTS)
RECRUITMENT RULES, 1994

Sl. No
1 Name of the post Senior Console Operator
2 Number of post 50*(1994) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay `.1600-50-2300-EB-60-2660/-
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 and 25 years.
recruits Note:
1. For Departmental Candidates the upper age limit may be relaxed
upto 35 years.
2. The crucial date for determining the age limit shall be the closing
date for receipt of applications from candidates.
8 Educational and others 1) Degree of a recognised University or a Diploma/Certificate in computer
qualification for direct application/programming and systems application from a recognised
recruits institute.
2) Should possess a speed of not less than 8000 key depressions per hour
or data entry work.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits only.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By transfer on deputation failing which by direct recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Transfer on deputation:
by promotion/ Senior Auditor or Senior Accountants or equivalent in respective offices,
deputation/absorption, failing which from other offices within IA&AD, with four years regular
grades from which service and possessing the educational qualification of a degree of a
promotion/deputation/ recognised University or a diploma/certificate in Computer
absorption to be made
Application/Programming and System Application prescribed for direct
recruits shall be considered for appointment to the post of Sr. Console
 Operator on deputation.

13 If a Departmental
Promotion Committee Not applicable
exists, what is its
composition
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

(GROUP ‘C’ ELECTRONIC AND DATA PROCESSING POSTS)
RECRUITMENT RULES, 1994

Sl. No
1 Name of the post Console Operator
2 Number of post 50*(1994) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay [`.1350-30-1440-1800-EB-50-2200/-]
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 and 25 years.
recruits Note:
3. For Departmental Candidates the upper age limit may be relaxed
upto 35 years.
4. The crucial date for determining the age limit shall be the closing
date for receipt of applications from candidates.
8 Educational and others 3) Degree of a recognised University or a Diploma/Certificate in computer
qualification for direct application/programming and systems application from a recognised
recruits institute.
4) Should possess a speed of not less than 8000 key depressions per hour
or data entry work.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits only.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By transfer on deputation failing which by direct recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Transfer on deputation:
by promotion/ Auditor or Accountants or equivalent in respective offices, failing which
deputation/absorption, from other offices within IA&AD, with three years regular service
grades from which possessing the qualification prescribed for direct recruits shall be
promotion/deputation/ considered for appointment to the post of Console Operator on
absorption to be made
deputation. Educational qualification for appointment to the post of
Console Operator on deputation has been revised vide Hqrs. letter
 No.704-NGE (App) 55-2005 dt. 05-12-2005 (Qualification: At pat with
direct recruit)

13 If a Departmental
Promotion Committee Not applicable
exists, what is its
composition
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

(GROUP ‘C’ ELECTRONIC AND DATA PROCESSING POSTS)
RECRUITMENT RULES, 1994

Sl. No
1 Name of the post Date Entry Operator
2 Number of post 50*(1994) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band - 1 `. 5,200-20,200/- Grade Pay `.2,400/-
5 Whether selection-
cum-seniority or
selection by merit Non selection
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 and 25 years.
recruits
Note:
1. For Departmental Candidates the upper age limit may be relaxed
upto 35 years.
2. The crucial date for determining the age limit shall be the closing
date for receipt of applications from candidates.

8 Educational and others i) 12th Standard pass or equivalent, and

qualification for direct
ii) Should possess a speed of not less than 8000 key depressions per
recruits
hour or data entry work.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years for direct recruits only.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By transfer on deputation failing which by direct recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Transfer on deputation:
by promotion/
i) Clerks or equivalent of the respective offices failing which from
deputation/absorption,
other offices within IA&AD with 2 years regular service.
grades from which
promotion/deputation/ ii) Failing above, Record Keepers and equivalent of the respective
absorption to be made offices failing which from other officer within IA&AD with 3 years
regular service; and
 iii) Possessing the educational qualifications as in column.8
13 If a Departmental
Promotion Committee Not applicable
exists, what is its
composition
14 Circumstances in
which the Union Public
Service Commission is Not Applicable
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

(STAFF CAR DRIVER AND DESPATCH RIDER)
RECRUITMENT RULES, 1988

Sl. No
1 Name of the post Despatch Rider
2 Number of post 04*(2000) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Non-Ministerial
4 Scale of Pay Pay Band 1 `. 5,200/- - 20,200/- + G.P. `. 1900/-
5 Whether selection-
cum-seniority or
selection by merit Not applicable
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central No
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Not exceeding 25 years (Relaxable for Government Servants upto the age
recruits of 35 years in accordance with the instructions or orders issued by the
Central Government).
Note:
The crucial date of determining the age limit shall be the closing date for
receipt of applications from the candidates in India (other than those in
Andaman & Nicobar Island and Lakshadweep). In the case of recruitment
made through Employment Exchange the crucial date for determining the
age limit shall be the lasts date upto which the Employment Exchange is
asked to submit the names.
8 Educational and others Essential:
qualification for direct 1. Possession of a valid driving licence for Motor –Cycle or Auto-
recruits Rickshaw.
2. Knowledge of Motor-Cycle or Auto-Rickshaw mechanism (should be
able to remove minor defects in the vehicles).
3. Experience of driving Motor-Cycle or Auto-Rickshaw for at least two
years.
4. Should be fully conversant with traffic regularisations.
5. Ability to read English and Hindi or Regional Language of the area in
which the employing organisation is situated.

Desirable:
1. A pass in the 8th standard from a recognised Board.

2. Three years service as Home Guard/Civil Defence Volunteer.

Note: The qualification regarding experience is Relaxable at the discretion of the

appointing authority in the case of candidates belonging to the Schedules Castes
or the Scheduled Tribes if at any stage of selection it is of the opinion that
sufficient number of candidates with requisite experience are not likely to be
available to fill up the vacancy reserved for them.
9 Whether age and
educational Not applicable
qualifications
 prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
Absorption, failing which by deputation/re-employment failing which by direct
deputation or
recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Absorption:
by promotion/
deputation/absorption, On the basis of driving test to assess the competence, from amongst regular
grades from which Group D employees in the organisation (in which the posts are to be filled up)
promotion/deputation/ who possess valid driving licence for Motor Cycle/Auto Rickshaw.
absorption to be made
Deputation/re-employment of Ex-servicemen:

The Armed Forces personnel due to retire or to be transferred to reserved within

a period of one year and having the requisite experience and qualification
prescribed in Column 8 would be given deputation terms upto the date on which
they are due to release form the Armed Forces; thereafter they may be continued
on re-employment. (Period of deputation including the period of deputation in
another ex-cadre pose held immediately preceding this appointment in the same
or some other organisation/Department of Central Government shall ordinarily
not exceed three years).
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of:
exists, what is its
composition 1. Senior Deputy Accountant General/Deputy Accountant General or an
officer of equivalent rank in charge of the Administration group.

2. Any other Senior Deputy Accountant General/Accountant General or an

officer of equivalent rank from an office other than the one in which
promotions are considered.

3. An Accounts/Audit Officer.

Note: The senior most amongst (1) and (2) above shall be the chairman
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
(STAFF CAR DRIVER AND DESPATCH RIDER) RECRUITMENT RULES, 1988
Sl. No
1 Name of the post Staff Car Driver Special Grade
2 Number of post 6*(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band - 2 `. 9,300-34,800/- Grade Pay `.4,200/-
5 Whether selection-
cum-seniority or
selection by merit Non selection.
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By Promotion
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment
by promotion/
deputation/absorption, Promotion:
grades from which Staff Car Drivers Grade – I with three years regular service in grade
promotion/deputation/
absorption to be made
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of::
exists, what is its 1. Assistant Comptroller and Auditor General (N) – Chairman
composition 2. Any other officer in the rank of Senior Deputy Accountant General/Deputy
Accountant General from any other office of Indian Audit & Accounts
Department – Member
3. An officer in the rank of Senior Accounts Officer/Audit Officer – Member
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
(STAFF CAR DRIVER AND DESPATCH RIDER) RECRUITMENT RULES, 1988
Sl. No
1 Name of the post Staff Car Driver Grade-I
2 Number of post 44*(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Non-Ministerial
4 Scale of Pay Pay Band 1 `. 5,200/- - 20,200/- + G.P. `. 2800/-
5 Whether selection-
cum-seniority or
selection by merit Non Selection.
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By Promotion
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment
by promotion/
Promotion:
deputation/absorption,
Staff Car Drivers Grade-II with six years regular service in grade on passing the
grades from which
Trade Test of appropriate standard.
promotion/deputation/
absorption to be made
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of::
exists, what is its 1. Assistant Comptroller and Auditor General (N) – Chairman
composition 2. Any other officer in the rank of Senior Deputy Accountant General/Deputy
Accountant General (from any other office of IA&AD) – Member
3. An officer in the rank of Senior Accounts Officer/Audit Officer – Member
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
(STAFF CAR DRIVER AND DESPATCH RIDER) RECRUITMENT RULES, 1988
Sl. No
1 Name of the post Staff Car Driver Grade-II
2 Number of post 38*(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Ministerial
4 Scale of Pay Pay Band 1 `. 5,200/- - 20,200/- + G.P. `. 2400/-
5 Whether selection-
cum-seniority or
selection by merit Non Selection.
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct
Not applicable
recruits
8 Educational and others
qualification for direct Not applicable
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Not applicable
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By Promotion
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment
by promotion/
Promotion:
deputation/absorption,
Staff Car Drivers Ordinary Grade with nine years regular service in grade on
grades from which
passing the Trade Test of appointment standard.
promotion/deputation/
absorption to be made
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of::
exists, what is its 1. Assistant Comptroller and Auditor General (N) – Chairman
composition 2. Any other officer in the rank of Senior Deputy Accountant General/Deputy
Accountant General (from any other office of IA&AD) – Member
3. An officer in the rank of Senior Accounts Officer/Audit Officer – Member
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

(STAFF CAR DRIVER AND DESPATCH RIDER) RECRUITMENT RULES, 1988

Sl. No
1 Name of the post Staff Car Driver (Ordinary Grade)
2 Number of post 39*(2002) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Non-Ministerial
4 Scale of Pay Pay Band 1 `. 5,200/- - 20,200/- + G.P. `. 1900/-
5 Whether selection-
cum-seniority or
selection by merit Not applicable
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central No
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Not exceeding 25 years (Relaxable for Government Servants upto the age
recruits of 35 years in accordance with the instructions or orders issued by the
Central Government).
Note:
The crucial date of determining the age limit shall be the closing date for
receipt of applications from the candidates in India (other than those in
Andaman & Nicobar Island and Lakshadweep). In the case of recruitment
made through Employment Exchange the crucial date for determining the
age limit shall be the lasts date upto which the Employment Exchange is
asked to submit the names.
8 Educational and others Essential:
qualification for direct 1. Possession of a valid driving licence for motor cars.
recruits
2. Knowledge of motor mechanism (should be able to remove minor
defects in the vehicles).
3. Experience of driving motor cars for three years.
4. Should be fully conversant with traffic regularisations.
5. Ability to read English and Hindi or Regional Language of the area in
which the employing organisation is situated.

Desirable:
3. A pass in the 8th standard from a recognised Board.

4. Three years service as Home Guard/Civil Defence Volunteer.

Note: The qualification regarding experience is Relaxable at the discretion of the

appointing authority in the case of candidates belonging to the Schedules Castes
or the Scheduled Tribes if at any stage of selection it is of the opinion that
sufficient number of candidates with requisite experience are not likely to be
available to fill up the vacancy reserved for them.
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
Absorption, failing which by deputation/re-employment failing which by direct
deputation or
recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment Absorption:
by promotion/
deputation/absorption, On the basis of driving test to assess the competence, from amongst regular
grades from which Despatch Rider and MTS employees in the organisation (in which the posts are
promotion/deputation/ to be filled up) who possess valid driving licence for Motor Car.
absorption to be made
Deputation/re-employment of Ex-servicemen:

The Armed Forces personnel due to retire or to be transferred to reserve within a

period of one year and having the requisite experience and qualification
prescribed in Column 8 would be given deputation terms upto the date on which
they are due to release form the Armed Forces; thereafter they may be continued
on re-employment. (Period of deputation including the period of deputation in
another ex-cadre pose held immediately preceding this appointment in the same
or some other organisation/Department of Central Government shall ordinarily
not exceed three years).
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of:
exists, what is its
composition 1. Senior Deputy Accountant General/Deputy Accountant General or
an officer of equivalent rank in charge of the Administration group.

2. Any other Senior Deputy Accountant General/Deputy Accountant

General or an officer of equivalent rank from an office other than
the one in which promotions are considered.

3. An Accounts/Audit Officer.

Note: The senior most amongst (1) and (2) above shall be the Chairman
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 RECRUITMENT RULES

INDIAN AUDIT AND ACCOUNTS DEPARTMENT (MULTI-TASKING STAFF)

RECRUITMENT RULES, 2011

Sl. No
1 Name of the post Multi-Tasking Staff
2 Number of post 5717*(2011) *Subject to variation dependent on workload
3 Classification General Central Services, (Group ‘C’) Non-Gazetted, Non-Ministerial
4 Scale of Pay Pay Band – 1 (`.5200-20200/- Grade Pay ` 1800/-
5 Whether selection-
cum-seniority or
selection by merit Not applicable
post or non-selection
post
6 Whether benefits of
added years of
service under Rule
30 of the Central Not applicable
Civil Services
(Pension) Rules, 1972
admissible
7 Age Limit for direct Between 18 to 25 years of age.
recruits Note:
The crucial date of determining the age limit shall be the closing date for
receipt of applications from the candidates in India (and not the closing
date prescribed for those in Assam, Meghalaya, Arunachal Pradesh,
Mizoram, Manipur, Nagaland, Tripura, Sikkim, Ladakh Division of
Jammu & Kashmir State, Lahaul and Spiti District and Pangi Sub-
Division of Himachal Pradesh, Andaman & Nicobar Island and
Lakshadweep). In the case of recruitment made through Employment
Exchange the crucial date for determining the age limit shall be the lasts
date upto which the Employment Exchange is asked to submit the names.
8 Educational and others
qualification for direct Matriculation or equivalent pass from a recognised School/Board.
recruits
9 Whether age and
educational
qualifications
Not applicable
prescribed for direct
recruits will apply in
the case of promotees
10 Period of probation, if
Two years.
any
11 Method of recruitment:
whether by direct
recruitment or by
promotion or by
deputation or By direct recruitment.
absorption and
percentage of post to be
filled by various
methods
12 In case of recruitment
by promotion/
deputation/absorption,
Not applicable
grades from which
promotion/deputation/
absorption to be made
13 If a Departmental Departmental Promotion Committee (for considering confirmation) consisting
Promotion Committee of:
exists, what is its
composition 1. Senior Deputy Accountant General/Deputy Accountant General or
an officer of equivalent rank in charge of the Administration group.

2. Any other Senior Deputy Accountant General/Deputy Accountant

General or an officer of equivalent rank from an office other than
the one in which promotions are considered.

3. A Senior Accounts Officer/Audit Officer.

Note: The senior most amongst (1) and (2) above shall be the Chairman
14 Circumstances in
which the Union Public
Service Commission is Not Applicable.
to be consulted in
making recruitment
 Leave, Casual Leave etc

General

170. The grant of leave to Central Govt. Servants appointed to the Civil Services and posts in
connection with the affairs of the Union are governed by the Central Civil Services (Leave)
Rules, 1972 as amended form time to time.
Leave cannot be claimed as a matter of right. When the exigencies of public service so
required, leave of any kind may be refused or revoked by the authority competent to grant it,
but it shall not be open to that authority to alter the kind of leave due and applied for except at
the written request of the Government Servant vide Rule 7(1) and 7(2) of the C.C.S. (Leave)
Rules, 1972.
A Government Servant’s claim to leave is regulated by the rules in force at the time the
leave is applied for and granted vide Rules 8 ibid.

General condition of Leave

171. (i) It must be understood that any member of the office who absence himself from duty
without definite approval of his superior officer does so at his own risk. He cannot assume that
leave will be sanctioned to cover his absence as a matter of course. Leave should as a rule be
applied for and got sanctioned before it is availed of.
(ii) Absence from duty in anticipation of formal permission, or of the formal grant of leave,
may be necessitated nu serious illness or accident which renders it unsafe or impracticable for
the employee to attend duty until sanction is accorded. In such cases such leave as is admissible
may be sanctioned on production of proper evidence of its necessity.
(iii) In other cases the nature of the indisposition etc., may be such that an employee can
reasonably be expected to continue to attend to his duty for the short time necessary to enable
his application for leave to be considered and be sanctioned and for his relief to be arranged. If
he does not do this, but absents himself unnecessarily from duty in anticipation of sanction, he
must clearly understand that he is liable to be treated as absent without leave and to be dealt
with accordingly.
(iv) It must be remembered that leave cannot be claimed as a matter of right and that the
possession of a medical certificate does not in itself confer any right of leave.
(v) Leave sanctioned should always be described in terms of months and/or days and not
weeks.
(vi) Unless the authority competent to grant leave extends the leave, a Government servant
who remain absent after the end of the leave is entitled to no leave salary for the period of such
absence and that period shall be debited against his leave account as though it were half pay
leave, to the extend such leave is due, the period of excess of such leave due being treated as
extraordinary leave. Willful absence form duty after the expire of leave renders a Government
servant liable to disciplinary action [vide Rule 25 of C.C.S. (Leave) Rules, 72]

Leave to Indian Audit and Accounts Service Officers

172. The head of the filed officers in Indian Audit and Accounts Department who are of the rank of
Accountant General can sanction leave other than special disability leave, study leave, leave not
due and leave preparatory to retirement to I.A. & A.S. officers serving under subject to
following conditions: –
i) Officers in the Junior Administrative Grade and Officer Senior scale upto 45 days.
 ii) Officers in the time scale holding supervisory charges e.g. Deputy Accountant
General/Deputy Director/Deputy Chief Auditors etc upto two months/60 days.
iii) Time scale officers other than (ii) above upto four months/120 days.

The above powers to sanction leave is subject to the following conditions” –

(a) Accountant General must have satisfied himself that work will not suffer by the
absence of the officers on leave.
(b) It is possible to make adequate internal arrangements to ensure that the work of the
office as a whole does not suffer. If the leave exceeds 21 days, the proposed internal
arrangement should be submitted to the C&AG in good time before the leave
commences; where however, leave is asked for an emergency ground and it is not
possible to report the internal arrangement to C&AG in good time before
commencement of leave the report should be sent to his office when leave is
sanctioned.
(c) If the Accountant General needs a substitute in place of the officer proceedings on
leave, approval of C&AG should be obtained before leave sanctioned.
(Authority: Para-133 of C&AG’s M.S.O. (A) Vol-I and CAG’s office letter No. 6265-GE-I/209-68
dated 10-10-1974).

Senior Audit Officer/Audit Officers

173. The grant of leave to Audit Officers is regulated with reference to provisions contained in
Paragraph 167 of CAG’s MSO (A) Vol. I read with Sl. No. 1 (vi) of the first schedule to the
C.C.S. (Leave) Rules, 1972.
Welfare Officer
174. The Accountant General/Directors of Audit and other heads of the Department may grant leave
of all kind accept special disability leave, study leave and leave not due to the extent admissible
under the leave Rules to the Welfare Officers working under them.
Since the Rule 39 (2) (a) of C.C.S. (Leave) Rules, 1972, envisages that the authority
competent to grant leave shall suo moto issue an order granting cash equivalent of leave salary
of earned leave, if any, at the credit of the Government servant on the date of his retirement, the
Accountant General/Directors of Audit and other Heads of Department may issue sanction
granting cash equivalent of leave salary for earned leave to Welfare Officer.
[Authority: CAG’s Circular No. 6194-GE-I/127/WO/87/Vol-III dated 19-01-1987]

Powers of sanction and Procedure

175. (i) Senior Audit Officers/Audit Officers may sanction leave with pay and allowance i.e.
Earned Leave, Half-pay Leave and Commuted Leave upto 30 days subject to the condition that
they do not ask for a substitute, to all the staff members working under them except AAOs. In
respect of Supervisors/Welfare Assistant the power to grant such leave is upto 15 days only.

(ii) In case a substitute is required for the period of leave mentioned in Sub-para (i) above
and in case of any further period of leave with pay irrespective of the fact whether a substitute
is required or not, the leave may be sanctioned by the respective Group Officer duly processed
through the Branch concerned from where the applicant proceeds on leave.

(iii) As regard leave of any other kind not specified in sub-para (i) and (ii) above, the case
may be forwarded to Administration Section through respective Branch Officers for necessary
action.
(iv) Earned Leave, Half-pay Leave and Commuted Leave not exceeding 90 days in respect
of Assistant Audit Officer and Senior Audit Officers/Audit Officers will be sanctioned by their
respective Group Officers provided the leave does not extend beyond the period of posting of
such officers in their Groups. In case of such leave beyond 90 days and leave of any other kind
 not specified above will be processed in Administration Section for sanction of the Accountant
General.

176. The following procedure are adopted for compliance by all concerned: -

a. Leave admissibility report will be furnished by Administration Section only once in a

day. All the leave application requiring admissibility report received in Administration
Section during the day will be processed at the close of the day and with the
admissibility report recorded thereon, to the sections concerned in the first hour of the
next working day.

b. The processing of issuing leave admissibility report will also be supported by the
respective leave charts where the details of the leave certified in respect of the particular
official indicating also the name of section to which he/she is attached would be entered
with serial number assigned to each official. The serial number as entered in the leave
charge would simultaneously be indicated in the respective leave application.

c. As the drawal and disbursement of leave salary and allowances depend mainly on the
sanction of leave, it would be the sole responsibility of the sections concerned dealing
with the leave cases to ensure that the leave papers duly sanctioned and completed in all
respects are sent to Administration Section without delay so that the official concerned
may not suffer due to non-receipt of leave salary in time.

d. In case of necessity of leave admissibility report of any extended period of leave, the
sections concerned should ensure that the earlier leave papers, if not already sent to
Administration Section are properly linked up while sending report or subsequent
application praying for extension of leave by the officials.

e. All sections should ensure that the members of staff proceeding on leave other than
casual leave must report for duties in Establishment – I Section invariably on expiry of
their leave.

(Authority: CCS (Leave Rules 1972) and Estt-I (Audit) order No. 246 dated 17-09-1984).

Extension of Leave and related instructions

177. Application for extension of leave must be received in the office at least a week before the due
date of the absentee’s return and must accompanied by Medical Certificate, if extension is
asked for on account of illness.

If this requirement is not complied with, the defaulter makes himself/herself liable for
the leave being refused.

The Branch Officers may ensure that when leave is sanctioned to the officials working
under their charges, the concerned officials resume duties on due date. If instead of joining on
due date they remain absent, leave may not be sanctioned and the following course of action
may be initiated:

a. In cases of leave, other than medical ground, if it is felt that the official should be
recalled to duty, orders may be issued without any delay from the respective sections
under intimation to Administration Section.

b. In cases of leave on Medical ground, when any doubt arises as to the genuineness of the
case, and it is felt that the second medical opinion needs to be obtained, the case may
forward to the Administration Section immediately recommending that a second
medical opinion from the appropriate authority should be obtained.
 Necessary orders from the concerned Group Officers may also be obtained where
deemed necessary.
178. All concerned are impressed upon to adhere to the following instructions: -
a. A Government servant on return from leave should submit joining report in proper
form to Administration Section.
b. When leave admissibility report is furnished by Administration Section, but the leave is
not availed of by the concerned Government servant or the leave is deferred, the fact
should be brought to the notice of Administration Section forth with to avoid
inconvenience to the concerned official.
c. It should be ensure that address during leave is given in the leave application by each
applicant before these are sent to Administration Section for furnishing leave
admissibility report.
d. In case no formal application for leave has been furnished in time and the official
proceeds on leave, the fact may immediately be brought to the notice of
Administration Section to note the name of such absentee. Further, the fact of availing
leave may also be intimated to Administration Section in time.
e. The cases of maternity leave of lady Government servant will be processed in
Establishment-I Section on receipt of such leave application supported with Medical
Certificate and details of surviving children for sanction of Deputy Accountant General
(Admn)/Accountant General.

Grants of Commuted Leave to Gazetted Government Employees.

179. At present Commuted Leave to a Gazetted Government Servant can be granted only on
production of Medical/Fitness certificate from any A.M.A. It is clarified that the expression
A.M.A. will have the same meaning as defined in the Central Service (Medical Attendance)
Rules, 1944. Thus Commuted Leave to a Gazetted Government Servant can also be granted on
the strength of a certificate from a hospital/medical authority recognized under the rules.
[Authority: GI Min. of Health and F.W. O.M. No. A-17011/84/MS dated 08-09-1986 received with
CAG’s Circular No. 846-Audit-1/101-86/III-86 (144) dated 01-12-1986]

Grant of leave to Adhoc Employees

180. Employees whose appointment is treated as adhoc for purely technical reasons (such as when
regular appointments cannot be made due to a court injunction) may be extended the benefit
admissible to temporary employees under the C.C.S. (Leave) Rules, 1972. In all other cases of
adhoc appointments, which are for brief periods, the adhoc employees may be allowed earned
leave at the rate of 2½ days per month of completed service. While granting the leave, the leave
should be for full days and not half day. Whey will also not be entitled to the benefit of
encashment of earned leave on termination of their service.
If adhoc appointments made for brief periods initially, however, for some reasons,
though rarely, continue beyond a period of three years without break, such adhoc employees
may be extended the benefit of all kinds of leave as admissible to temporary employees under
the C.C.S. (Leave) Rule, 1972 from the date of their initial employment.
[Authority: G.I. Min. of Personnel, P.G. and Pensions, Deptt. of Pers. and Trg. O.M. No.
13018/182-Estt (L) dated 24-07-1986 received with CAG’s endorsement No. 570-
Audit-1/8/82/III-86 (93) dated 28-08-1986]

Earned Leave not to be denied to an employee in the last 10 years of his service.
181. In the light of the recommendations of the Sixth Pay Commission regarding increase in ceiling
on earned leave accumulation from 240 days to 300 days, the position has been reviewed by the
Government while accepting the recommendation, the Cabinet have also observed that earned
leave should not ordinarily be denied to any employee, especially in the last ten years of his
career, so that earned leave accumulation beyond 180 day normally do not take place. The
leave sanctioning authorities are, therefore, requested to ensure that the earned leave is not
ordinarily denied to an employee.
 ([Authority: G.I. Min. of Personnel, P.G. and Pensions, Deptt. of Pers. and Trg. O.M. No.
14028/19/86-Estt (L) dated 29-09-1986 received with CAG’s endorsement No. 722-
Audit-1/89-86/III-86 (121) dated 13-10-1986]
Grant of Leave on Medical Certificate to Non-Gazetted Government Servant

182. An application for leave on medical certificate made by a non-gazetted Government servant
shall be accompanied by a medical certificate in Form 4 [of C.C.S. (Leave) Rules, 1972] given
by an Authorised Medical Attendance or a registered medical practitioner, defining as clearly
as possible the nature and probable duration of the illness.

A certificate given by a registered Ayurvedic, Unani or Homeopathic Medical

practitioner or by a Registered Dentist in the case of dental ailments or by an honorary medical
office may also be accepted provided such certificate is accepted for the same purpose in
respect of its own employees by the Government of a State in which the Central Government
servant falls ill or be which he proceeds for treatment.

(Authority: Rule 19 and ‘Note’ thereunder of C.C.S. (Leave) Rules, 1972)

A medical certificate from a Registered Medical Practitioners shall be acceptable in

case of grant of leave on medical certificate to non-gazetted Central Government employees.
However, Government should consider that as far as possible Government employees should
avail of the services of Government doctors wherever they are available. Attention of leave
sanctioning authorities is also invited to Rule 19 (3) of the C.C.S. (Leave) Rules, 1972 under
which, in case of doubt, they can secure a second medical opinion by requesting a Government
doctor not below the rank of civil surgeon of Staff Surgeon to have the applicant medically
examined.

(Authority: G.I. decision No.4 below Rule 19 of C.C.S. (Leave) Rules, 1972)

Leaving Headquarter station

183. No member of the staff should leave the Headquarter without the permission of the competent
authority. When permitted he should furnish his leave address to the said authority. In all
applications for leave, including casual leave or compensatory leave during which the applicant
proposes to leave the Headquarters station, the fact should be stated in the application with the
outstation address. Any person who wished to leave the Headquarter station during the period
of leave already granted to him should notify his intention together with his address to his
Assistant Audit Officer/Branch Officer/Head of the Office. Any change in that address which
may occur thereafter should also be communicated.

Action for unauthorized absence from duty of overstayal of leave

184. The following decisions have been taken in consultation with Department of Personnel and the
Ministry of Finance

a. When a temporary Government Servant asks for leave in excess of limits prescribed
under Rule 32 of the C.C.S. (leave) Rules, 1972 and if the circumstances are
exceptional, a decision could be taken by the leave sanctioning authority of grant further
leave in excess of the limits in consultation with the Ministry of Finance.

b. When a temporary Government Servant applies for leave beyond the prescribed limits of
extra-ordinary leave and the leave sanctioning authority is not satisfied with his
genuineness of the ground on which further leave has been asked for, nor does it
consider the ground as exceptional, the leave cannot be granted. In such a case the
Government servant should be asked to rejoin duty within a specified date failing which
he would render himself liable for disciplinary action-Dis-obedience of orders to rejoin
duty within specified period would afford good and sufficient reason for initiating
 disciplinary action under C.C.S. (C.C.A) Rule, 1965. If he rejoins duty by the stipulated
date, he may be taken back to service and the period of absence not covered and dealt
with in accordance with the order regarding regularization of overstayal of leave.

c. If the Government servant does not join duty by the stipulated date it would be open to
the disciplinary authority to institute disciplinary proceedings against him. If during the
course of disciplinary proceedings he comes for rejoining duty, he should be allowed to
do so without prejudice to the disciplinary action already initiated against him (unless he
is place under suspension) and the disciplinary action concluded as quickly as possible.
The question of regularization as the period of overstayal of leave be left over for
consideration till the finalisation of the disciplinary proceedings.
d. If the Government servant absents himself abruptly or applies for leave which is refused
in the exigencies of service and still be happens to absent himself from duty, he should
be told of the consequences, viz., that the entire period of absence entailing loss of pay
for the period in question under proviso to F.R. 17, thereby resulting in break in service.
If, however, he reposts for duty before or after initiation of disciplinary proceedings, he
may be taken back for duty because he has not been place under suspension. The
disciplinary action may be concluded and the period of absence treated as unauthorized
resulting in loss in pay and allowances for the period of absence under proviso to F.R.
17 (I) and thus a break in service. The question whether the break should be considered
or not and treated as dies-non should be considered only after conclusion of the
disciplinary proceedings and that too after the Government servant represents in this
regard.
e. It is made clear that a Government servant who remains absent unauthorised without
proper permission should be proceeded against immediately and this should not be put
off till the absence exceeds the limit prescribed in Rule 32 (2) (a) of the C.C.S. (Leave)
Rules, 1972. However, the disciplinary authority should consider the grounds adduced
by the Government servant for his unauthorised absence before initiating disciplinary
proceedings. If the disciplinary authority is satisfied that the ground are justified, the
leave for the kind applied for and due and admissible may be granted to him.
(Authority: G.I. decision No. 3 below Rule 25 of the C.C.S. (Leave) Rules, 1972)
Quarantine Leave
185. Where, in consequence of the presence of an infection disease viz. small pox, plague, in the
family or household of a Government servant at his place of duty, residence of sojourn, his
attendance at his office is considered hazardous to the health of other Government servant, such
Government servants may be granted quarantined leave. Chicken-pox shall not, however,
considered as infectious disease unless the Medical officer or Public Health Officer considers
that because of doubt as to the true nature of the disease (for example small pox), there is no
reason for the grant of such leave
In the case of Government servant stationed in an area under the administration of a
State Government, such other disease as may have been declared by the Government as
infectious for the purpose of quarantine leave rules in force in that State, may also be
considered as an infection diseases for the purpose of this rule.
Quarantine leave may be granted by the Head of the Office on the certificate of a
Medical Officer or Public Health Officer for a period not exceeding 21 days or, in exceptional
circumstances, 30 days.
Quarantine leave may also be granted, when necessary, in continuation of other leave.
(Authority: Rule 48 of the C.C.S. (Leave) Rules, 1972)

Orders of Government of Meghalaya regarding Quarantine leave.

186. After due consideration Government of Meghalaya have decided that where a situation has
arisen whereby spread of any diseases in the locality, the sub-division, or the District arises and
the prevention and containment of the disease is necessary for the general health of the public,
the Civil Surgeon of the District may order limited or full quarantine as he considers necessary.
 A Government employee who is required to attend to the dependent suffering from such a
disease, may be allowed to avail regular leave as may be due at his/her credit. The Civil
Surgeon will be the only competent authority to order quarantine of the family, locality or
district as the case may be.
(Authority: Government of Meghalaya, Health and Family Welfare Circular No. Health-421/79/24 dated 26-05-1981)
Rule 246 (3) of the Meghalaya Executive Manual (as adopted) is reproduced below: -
Rule 246 (3) – Leave of absence from duty necessitated by order of the Civil Surgeon
not to attend office is consequence of the presence of infectious disease in the family or
household of a Government employee should be treated as regular leave as may be due at
his/her credit. Such leave should be granted for a period not exceeding 25 days, or in
exceptional circumstances 30 days, unless the Civil Surgeon certificate otherwise.

The amendment taken effect from 26-05-1981.

Casual Leave

187. (i) Casual Leave is a concession granted to a Government servant to enable him to stay
away from office for short period on account of illness, or to enable him to attend to urgent
private matter. Casual leave is not a recognized form of leave. A Government servant who
avails casual leave is not treated as absent from duty nor his pay is intermitted.

(ii) The maximum period of Casual leave which a Government servant is allowed to avail
himself is 8 days in a Calendar year. For employees with disabilities, additional 4 days as
Special Casual Leave for specific requirements relating to the disability of the official.
(O.M., dated 19-11-2008)

(iii) Casual leave can be combined with special Casual Leave/Vacation but not with any
other kind of leave or joining time. However, half-a-day casual leave can be allowed to be
combined with regular leave, if the official has no further casual leave at his credit and his
absence on the next working day was due to sickness of other compelling reasons.

(iv) Sundays/public holidays/restricted holidays/weekly offs can be prefixed/suffixed to

casual leave. Sundays and holidays falling during a period of casual leave are not counted as
part of Casual leave.

(v) Casual leave can be availed of while on tour; but no daily allowance will be admissible
for that period of casual leave.

(vi) Casual leave can be taken for half-a-day also.

(vii) Leave travel concession can be availed during Casual leave.

(viii) Officials joining during the middle of a year may avail casual leave proportionately of
the full period at the discretion of the Head of the office.

Powers to sanction Casual Leave

188. Senior Audit Officers/Audit Officers have been delegated powers to sanction Casual leave upto
5 days at a time to the Staff working under them including AAO/Supervisors. Casual leave upto
5 days in respect of Senior Audit Officers/Audit Officers will be sanctioned by the respective
Group Officers.

(Authority: CAG’s circular No. 44/NGE/2000 issued vide letter No. 1046-NGE (App)/16-97
dt. 12-10-2000)
 AAO/Supervisors have been delegated powers to grant casual leave to Sr. Auditors, Auditors,
Clerks/Typists etc, working under them upto a maximum period of 3 days at a time, so long
they continue to function as heads of sections.

(Authority: CAG’s circular No 44/NGE/2000 issued vide letter No. 1046-NGE(App)/16-97

dt. 12-10-2000)

The AAOs may also allow the staff working under them to avail the restricted holiday. When
such holiday is required in continuation with Casual leave, it should not be taken into account
for computing the limit of 5/8 days upto which the AAOs Account/Audit officers respectively
are competent to sanction Casual leave.
(Authority: Letter No. 3687-N.3/88/85 dated 18-10-1985)

Following powers have also been delegated to the Assistant Audit Officers: -
a) Condonation of late attendance of the staff under them for a maximum of two days in a
month.
b) To grant permission to the staff to leave headquarters upto the period they are
empowered to grant Casual leave.
(Authority: CAG’s Letter No. 3687-N.3/88/85 dated 18-10-1985).

Combination of Half Casual Leave with Regular Leave

189. (i) In cases where a Government servant has got only half day due in his casual leave
account and avails of the same after the lunch break, and is unable to resume duty on the next
day due to unexpected illness or some unforeseen compelling grounds he may as an exception
to the general principle, be permitted to combine half-a-day casual leave with regular leave.
Those who have only half day’s casual leave due to them he will not attend office on the next
working day (having already applied for the leave of kind due and admissible to cover their
absence for that working day and for subsequent days, if any) should not be allowed the half-a-
day’s casual leave for the afternoon.

(ii) In cases where an official has casual leave at his credit but did not sufficient enough to
cover the period of leave applied for, there should be no objection to the grant of half day
casual leave in combination with regular leave, if the other conditions mentioned in the last
sentence of sub para (vii) above, are satisfied, in such a case it has been held be the C&AG of
India that, since the casual leave does not constitute absence from duty and the pay is not
intermitted, the Government servant should hand over charge on the afternoon of the date of
commencement of Casual leave. In the case of non-gazetted officers, it should be taken that the
officers concerned has been deemed to have been relieved from the afternoon of the
commencement of casual leave.
(Authority: G.I.M.H.A. O.M. No. 60/17/64-Estt (A) dated 04-05-1963 and No, 60/45/65-Estt (A) dated
04-02-1966 received with CAG’s Nos. 1940-NGE-I/194-65 dated 11-02-1965 and No.
386-NGE-I/194-65 dated 11-02-1966 and No. CAG’s letter No. 1911-NGE-I/194-65
dated 08-08-1966)

The case of a Government servant who departs from office early before the time of
closing of office, without permission, should also be treated like late attendance and in that case
also, half-a-day’s casual leave should be debited to the casual leave account for each such early
departure from office.
[Authority: G.I. Deptt. of Personnel and Admn. Reforms Memo No. 28034/10/75-Estt (A) dated
27-08-1975]

(iii) If an official who has no casual leave to his credit comes late without sufficient
justification and the administrative authority concerned is not prepared to condone the
late attending, but does not, at the same time, propose to take disciplinary action, it
 may inform the official concerned that he will be treated as on unauthorised absence
for the day on which he has come late, and have it to the official himself either to fact
the consequence of such unauthorised absence or to apply for earned leave or any
other kind of leave due and admissible for that day, as he may choose. If he applies for
earned leave or any other kind of leave due and admissible for the entire day, the same
[
may be sanctioned by the competent authority.

[Authority: G.I.M.H.A. Deptt. of Personnel and Admn. Reforms Memo No. 28034/3/82-Estt (A)
dated 05-03-1982]
Combination of Casual Leave with other kinds of Leave

190. As a general rule it is open to the competent authority to grant casual leave in combination with
Special Casual Leave, but in cases where it is permissible to grant regular leave in combination
with special casual leave, Casual Leave should not be granted in combination with both special
casual leave and regular leave.

(Authority: G.I.M.H. Affairs Memo. No. 46/8/67-Estt (A) dated 22-07-1967)

Casual Leave which is not recognized as leave under the C.C.S. (Leave) Rules, 1972,
shall not be combined with any other kind of leave admissible under these rules, vide.
Explanation below Rule 11 of C.C.S. (Leave) Rules, 1972.

Register for Casual Leave

191. At the commencement of each Calendar year, i.e. on the first working day of January, a Casual
Leave register should be opened in each department or section of the office in the form No.
S.Y. 189 vide Annexure-I and Annexure-II (Revised).

The progressive total of the casual leave granted should always be worked out to show
the casual leave enjoyed upto date.

At the end of each month Assistant Audit Officer should examine that attendance
register of his/her section and have the number of days on which each clerk/Auditor/Sr. Auditor
has attended late entered in the Casual Leave Register, as well as in the final columns provided
for the purpose in Form S.Y. 302 and work out the casual leave to be forfeited on this account.

(Authority: CAG’s endorsement No. 613-NGE-I/20-60 Pt-I dated 25-03-1960)

A register based on the revised form should be maintained hereafter. The intention is
that only one page should be used for a whole year for all the employees in one section,
appropriate indication being given in the relevant column against the date on which Casual
Leave or restricted holiday is availed of by an individual and the entry should be attested by the
sanctioning officer promptly by means of dated initials.

(Authority: G.I. Min. of H. Affairs O.M. No. 46/3/61-Estt (A) dated 17-07-1961 received with
CAG’s endorsement No. 3687-N-3/88-85 dated 18-10-1985)
 Retirement, Resignation. Discharge, etc. from Service

Retirement

192. Extension of Service/Re-employment beyond the age of superannuation is not agreed to as

matter of policy, unless warranted of grounds of exceptionally urgent public interest. The heads
of offices of Indian Audit and Accountants Department should not approach Comptroller and
Auditor General for extension of service unless they involve, exceptionally urgent public
interest, Para 300 of the C&AG’s M.S.O. (Admn) Vol-I may also be referred to.

(Authority: CAG’s circular No. 4505-NGE-I/63-69 dated 01-12-1980)

Every Head of Department shall have a list prepared every six months, that is, on the 1st
January and the 1st July each year of all Government servants who are due to retire within next
24 months of that date vide Rule 56 (1) of C.C.S. (Pension) Rules, 1972.

Date of Retirement to be notified

193. When a Government servant retires form service

(a) A notification in the official gazetted in the case of Gazetted Government servant, and

(b) An office order in the case of a non-gazetted Government servant shall be issued specifying
the date of retirement within a week of such date and a copy of every such notification or office
order, as the case may be, shall be forwarded immediately to the Accounts Officer.

Provided that where a notification in the official gazetted or an officer order, as the
case may be regarding the grant of leave preparatory to retirement to a Government servant is
issued, a further notification or office order that the Government servant has actually retired on
the expiry of such leave shall not be necessary unless the leave is curtailed and the retirement is
for any reason antedated or postponed.

(Vide Rule 74 of the C.C.S. (Pension) Rules, 1972)

Date of retirement

Except as otherwise provided in F.R. 56, every Government servant shall retire from
service on the afternoon of the last day of the month in which he attains the age of fifty eight
years vide F.R. 56 (a).

A Government servant in Class-IV service or post shall retire from service on the
afternoon of the last day of the month in which he attains the age of sixty years vide F.R. 56 (a).

A Government servant whose date of birth in the first of a month shall retire from
service on the afternoon of the last day of the preceding month on attaining the age of fifty
eight years, as the case may be.

(Vide Note 6 below F.R. 56)

Relinquishment of charge on a holiday

194. In the case of a retiring Government servant when the day on which he is due to retire happens
to be a closed holiday, he shall retire from service with effect from the afternoon of the last day
of the month in which his/her date of retirement falls and the retiring Government servant
 should formally relinquish charge of office on the afternoon of that day itself even if it happens
to be a closed holiday.
In cases in which handling over cash, stores etc. is involved, these may be made over
by the retiring officer (to the relieving officer or, in the absence of the relieving officer, to the
next senior officer of the Department) on the close of the previous working day. Therefore, the
actual relinquishment of charge of office shall be made in the prescribed form on the last day of
service for which the physical presence of the officer in the office need not be insisted upon.
[Authority: G.I. M.F. O.M. No. 19050/8/76-E-IV, (B) dated 21-02-1977 and G.I. Orders No. 4
below F.R. 56]

No specific orders necessary for retirement on due date

195. The rules regulating the age of superannuation or the terms and conditions may provide for the
compulsory retirement of a Government servant on his attaining a specific age or after
completion of a specified period of service. In all such cases, retirement is automatic and in the
absence of specific orders to the contrary by the competent authority, a Government servant
must retire on the due date. It is the responsibility of the administrative authorities concerned to
ensure that the Government servant under their control so retire. The date of compulsory
retirement is known in advance and there should be no question of failure to make
arrangements for his relief sufficiently in advance and complete any formalities required in that
behalf. The authorities concerned should maintain a proper record of date of retirement of the
Government servant working under them and take such appropriate steps for their retirement on
the due dates.

At the same time, a Government servant cannot take advantage of the non-receipt of
the formal orders regarding his relief etc. to say that he has been granted extension of service.
He should bring the fact that he is attaining the age of superannuation or completing the period
of service after which he has to retire, to the notice of the head of the office in which he is
serving or if he is himself the head of office to that of his immediate superior. Unless he
receives specific orders that he should continue in service, he should make over charge on the
due date to the head of the office (or such officer as may be nominated by the latter), or if he is
himself the head of office to the next senior most officer in the office who would normally be
placed in charge of the office in his absence.
(Authority: G.I.M.H. O.M. No. 35/5/50-Estt (A) dated 10-12-1956 received with CAG’s endorsement
No. 73-A/212/56 dated 14-01-1957).
196. Premature retirement of Central Government servants
1) In accordance with the provisions of F.R. 56 (J), the appropriate authority has the absolute
right to retire, if it is of the opinion that it is in the public interest so to do, any Government
servant as follows: -
a. If he is, in Group ‘A’ or Group ‘B’ service or post in a substantive quasi-permanent or
temporary capacity, or in a Group ‘C’ post or service in a substantive capacity, but
officiating in a Group ‘A’ or Group ‘B’ post or service and had entered service before
attaining the age of 35 years, after he has attained the age of 50 years.
b. In any other case after he has attained the age of fifty years, provided that in the case of
Group ‘D’ official, such action can be taken if he entered service 23rd July, 1966.
Provided further that a Government servant who is in a Group ‘C’ post or
service in a substantive capacity but is holding a Group ‘A’ or Group ‘B’ post or
service in an officiating capacity shall, in case it is decided to retire him from the
Group ‘A’ or Group ‘B’ post or service in the public interest be allowed on his
request in writing to continue in service in Group ‘C’ post or service which he
holds in a substantive capacity.
In other words, a Government servant belonging to Group ‘A’ and ‘B’ who has
entered Government service after attaining the age of 35 years and officers
belonging to Group ‘C’ and ‘D’ can be prematurely retired after they have attained
 the age of 55 years with the exception of Group ‘D’ official who entered service on
or before 23rd July, 1966.

(2) In addition, a Government servant in Group ‘C’ service or post, who was not governed by
any pension rules, can also be retired after he has completed thirty years, service by giving him
notice of not less than three months in writing or three months’ pay and allowance in lieu of
such notice, under F.R. 56 (1).

(3) Provisions also exists in Rule 48 of the C.C.S. (Pension) Rules, 1972, for the retirement of a
Government servant by giving him three months’ notice, if it is necessary so do in public
interest, after he has completed 30 years’ of qualifying service for pension. In other words, a
Government employee who may belong to Group ‘A’, ‘B’, ‘C’ and ‘D’ can be prematurely
retired, irrespective of the age at the appropriate time after he has completed 30 years of
qualifying service.

(4) Provisions exist also in the relevant rules which confer reciprocal rights on Government
employee to seek voluntary retirement after he has attained the age of 50/55 years or has
completed 30/20 years of qualifying service, as the case may be.

In order to ensure that the powers vested in the appropriate authority are exercises
fairly and impartially and not arbitrarily, it has been decided to lay down the procedures and
guidelines for reviewing the cases of Government employees under the various aforesaid rules
and G.I. orders.

In order to ensure that the review is undertaken regularly and in due time,
Ministry/Departments are requested to maintain a suitable register(s) of employees under their
control or who belong to cadres/services controlled by them who are due to attain 50/55 years
of age or complete 30 years of service, as the case may be. This register should be scrutinized
by a Senior Officer at the beginning of every quarter. The programme for review is as under: -

Cases of employees who will be attaining the age of

Quarter in which review 50/55 years or will be completing 30 years of service
is to be made qualifying for pension as the case may be, in the
quarter indicated below to be reviewed.

1. January to March July to September of the same year

2. April to June October to December of the same year
3. July to September January to March of the next year
4. October to December April to June of the next year

(Authority: G.I. M.H.A. O.M. No. 25013/14/77-Estt (A) dated 05-01-1978, F.R.-56 (j) & (1); Rule
48 & 48 (B) of the C.C.S. (Pension) Rules, 1972).

Submission of annual return

197. In order to ensure that the provisions of the above instructions are strictly followed and the
prescribed time schedules is strictly adhered to, all the heads of offices in the I.A. & A.D. are
required to furnish a statement in the formats appended hereto by 14th August each year in
respect of Group ‘B’ officers may be sent to the Deputy Director (Personnel) of Headquarters
separately.

[Authority: CAG’s circular No. 2539-N 3/76-86/II dated 20-07-1987]

Discharge
198. The discharge of temporary Government servant is not a penalty within a meaning of the
C.C.S. (Classification), Control and Appeal) Rules, 1965 vide explanation (viii) below Rule 11
ibid. The procedure for termination of the service of a temporary Government servant has been
set out in Rule 5 of the C.C.S. (Temporary Service) Rule, 1965.
Resignation – Authority Competent to accept resignation.
199. When a Government servant tenders resignation the appointing authority in respect of the
service or post in question is the authority competent to accept the resignation of the
Government servant.
(Authority: G.I. M.H.A. O.M. No.39/6/57-Estt (A) dated 05-06-1958 received with CAG’s No.
641-A-II/II-280/A/57 dated 01-06-1959)

Circumstances under which resignation should be accepted

200. It is not the interest of the Government to retain an unwilling Government servant in service.
The general rule, therefore, is that resignation from service should be accepted except in the
circumstances indicated below: -
a. Where the Government servant is engaged on a work of importance and it would take
time to make alternative arrangements for filling the post, the resignation should not be
accepted straightaway, but only when alternative arrangement for filling the post have
been made.
b. Where the Government servant against whom an inquiry or investigation is pending
(whether he has been placed under suspension or not) submits his resignation, such
resignation should not normally be accepted. Where, however the acceptance of the
resignation in such a case is considered necessary in the public interest the resignation
may be accepted with the prior approval of the head of the Department in the case of the
holders of Group ‘C’ and ‘D’ posts and that of the Minister in charge in the case of
holder of Group ‘A’ and Group ‘B’ posts. In such cases one or more of the following
conditions should have been fulfilled for acceptance of the resignation: -
(i) Whenever the alleged offences do not involve moral turpitude, or
(ii) When the evidence against the delinquent officer is not strong enough to justify
the assumption that if the departmental proceedings were continued the officer
would be removed or dismissed from service, or
(iii) When the departmental proceedings are likely to be so protracted that it will be
cheaper to the public Exchequer to accept the resignation.
Note: - The resignation of Group ‘B’ officers of Indian Audit and Accounts Department falling
within the purview of sub-para (b) above shall not be accepted except with the prior approval of
the C&AG of India, and prior concurrence of the Central Vigilance Commission should be
obtained before submitting the case to the C&AG for his approval.
(Authority: G.I. M.H.A. O.M. No. 39/6/57-Estt (A) dated 06-05-1958 received with CAG’s
endorsement No. 641-A.II/280-A/57 dated 01-06-1959 read with G.I. M.H.A. O.M.
No. 39/17/69-Estt (A) dated 18-06-1970 received with CAG’s endorsement No. 739-
Audit/39-70 dated 30-06-1970; G.I. D.P.A.R. O.M. No. 28035/4/84-Estt (A) dated 31-
12-1984 with CAG’s endorsement No. 39-Audit/101-84/1-85 (6) dated 24-01-1985)

Date from which resignation become effective

201. The appointing authority should decide the date from which the resignation should become
effective. In cases covered by sub-para (a) above, the date should be that with effect from
which the alternative arrangements can be made for filling the post. Where the officer sis on
leave, the competent authority should decide whether he will accept the resignation with
immediate effect or with effect from the date following the termination of leave. Where a
period of notice is prescribed, which Government servant should give when he wishes to resign
from service, the competent authority may decide to count the period of leave towards the
 notice period. In other cases also it is open to the competent authority to decide whether the
resignation should become effective immediately or with effect from prospective date, in the
late case the date should be specified.

(Authority: G.I. M.H.A. O.M. No. 39/6/57-Estt (A) dated 06-05-1958 received with CAG’s
endorsement No. 641-A-(II)/280-A/57 dated 01-06-1959)
Withdrawal of resignation
202. A resignation become effective when it is accepted and the officer is relieved of his duties.
Where a resignation has not become effective and the officer wishes to withdraw it, it is open to
the authority which accepted the resignation either to permit the officer to withdraw the
resignation or to refuse the request for such withdrawal.
(Authority: G.I. M.H.A. O.M. No. 39/6/57-Estt (A) dated 06-05-1958)

203. The appointing authority may permit a person to withdraw his resignation in the public interest
on the following conditions, namely: -
(a) That the resignation was tendered by the Government servant for some compelling reasons
which did not involve any reflection on his integrity, efficiency or conduct and the request
for withdrawal of the resignation has been made as a result of a material change in the
circumstances which originally compelled him to tender the resignation;
(b) That during the period intervening between the date on which the resignation becomes
effective and the date from which the request for withdrawal was made, the conduct of the
person concerned was in no way improper;
(c) That the period of absence from duty between the date on which the resignation becomes
effective and the date on which the person is allowed to resume duty as a result of
permission to withdraw the resignation is not more than ninety days.
(d) That the post, which was vacated by the Government servant on the acceptance of his
resignation or any other comparable post is available.
Request for withdrawal of resignation shall not be accepted by the appointing authority
where a Government servant resigns his service or post with a view to taking up an
appointment in or under a private commercial company on in or under a corporation or
company wholly or substantially owned or controlled by the Government or in or under a body
controlled or financed by the Government.
When an order is passed by the appointing authority allowing a person to withdraw his
resignation and to resume duty, the order shall be deemed to include the condonation of
interruption in service by the period of interruption shall not count as qualifying service.
(Authority: Rule 26 (4), (5) and (6) of the C.C.S. (Pension) Rules, 1972).

Forfeiture of otherwise of service on resignation

204. Resignation from a service of a post, unless it is allowed to be withdrawn in the public interest
by the appointing authority, entails forfeiture of past service.
A resignation shall not entail forfeiture of past service if it has been submitted to take
up, with proper permission, another appointment, whether temporary or permanent, under the
Government where service qualifies.
Interruption in service in a case falling as above, due to the two appointments being at
different station, not exceeding the joining time permissible under the rules of transfer, shall be
covered by grant on the date of relief or by formal condonation to the extent to which the
period is not covered by leave due to him.
(Authority: Rule 26 (1), (2) and (3) of the C.C.S. (Pension) Rules, 1972)

Acceptance of resignation with prospective date

205. A resignation become effective only when it is accepted and the officer is relieved of his duties.
It has been clarified that the competent authority can accept the resignation either with
immediate effect or from a prospective date. It is thus not permissible to accept the resignation
from any retrospective date. It any employee stays away from duty after tendering the letter of
resignation but before his resignation could be accepted, his absence should be treated as
unauthorised absence and should be commuted into extra ordinary leave in that without pay and
allowances under Rule 32 (6) of the Central Civil Service (Leave) Rules, 1972.
(Authority: CAG’s office letter No. 2303-NGE-III/70-65 dated 29-03-1965)
Distinction between ‘Resignation’ and ‘Termination’ of service under Rule 5 (1) of the C.C.S. (T.S.)
Rules, 1965.
206. When a temporary Government servant submits a letter of resignation, a distinction should be
drawn between a letter of resignation purporting to be a notice of termination of service and
one which is not. This is because a notice of termination of service given by a temporary
Government servant under Rule 5 (1) of the Central Civil Services (Temporary Service) Rule,
1965 is something different from a mere letter of resignation submitted by him without any
reference direct or indirect to the said rule. While the former is an exercise of the right
conferred by the statutory rules enabling a temporary Government servant to cease performance
of his duties automatically on the expiry of the prescribed period of notice, the latter require
acceptance by the competent authority in order to become effective. Therefore, if a temporary
Government servant letter of resignation in which he does not refer to Rule 5 (1) of the C.C.S.
(T.S.) Rules, 1965 or does not even say that it be treated as a notice of termination of service,
the provisions of the Rule 5 (1) ibid, will not be attracted. In such case the resignation of the
temporary Government servant will be dealt with under the provisions of the chapter and he can
relinquish his post only when the resignation is accepted and he is relieved of his duties. It will,
therefore, be possible in such circumstances, to retain the temporary officer even beyond one
month, if it takes time to make alternative arrangement.
This will not be repugnant to the provision of the C.C.S. (T.S.) Rules, 1965, in any way
because when a temporary Government servant submits a letter of resignation without
involving the provisions of the said rules, they will not come into the picture notwithstanding
the fact being a temporary Government servant he is governed by these rules.
(Authority: G.I. M.H.A. O.M. No. 4/1/65-Estt (C) dated 25-05-1965 received with CAG’s
endorsement No. 1112-NGR-III/70-65 dated 04-06-1966).

Punishment
207. The various penalties that may, for good and sufficient reasons be imposed on Government
servants are specified in Rule 11 of the Central Civil Services (Classification, Control and
Appeal) Rules, 1965. The detailed procedure to be followed before such penalties can be
imposed on Government servants has been laid down in Rule 13 and 14 ibid. The processing of
disciplinary action cases till they are finalized has been centralised in the confidential Cell
under the control of the Deputy Accountant General (Admn). The various authorities and the
penalties which they are competent to impose on the Group ‘B’, ‘C’ and ‘D’ Government
servants in this office are detailed below: -
Description of post Appointing Authority Competent to impose Appellate
Authority penalties which it may impose Authority
with reference to Rule 11 of the
CCS (C.C.A.) Rule, 1965
Authority Penalties
1 2 3 4
Senior Audit
Officers,
CAG of India for
Audit Officer,
Accountant General minor penalties.
Assistant Audit A.G. All
President for
Officer,
major penalties
Sr. Personal
Assistant,
Assistant Audit Accountant General. A.G/ All Deputy C&AG
 Officer Sr. D.A.G/D.A.G. Minor of India.
Penalties Accountants
General
Group ‘C’ all other All A.G./Sr.
Sr. D.A.G./D.A.G. Sr.DAG/DAG/AAG/AO
posts Censure D.A.G./D.A.G.

(Authority: CAG’s Circular No.3478-N. 2/10/83 dated 29-11-1983 (Correction Slip No. 20 dated
11-11-1983 to M.S.O. (Admn) Vol-II) Co-ordn. Sec. Circular No. Co-ordn-I/46-20/67-
68/Vol-II/349 dated 04-06-1984; CAG’s Circular No. 792 N.2/128-86 dated 24-07-
1987 and 109-N. 2/119-87 dated 05-02-1988).

MISCELLANEOUS

Holidays for Government officers

208. General Policy: - (1) Central Government officers will observe 17 holidays in a Calendar Year.

(2) Of these 17 holidays, 14 holidays, consisting of 3 National Holidays (Republic Day,

Independence Day and Mahatma Gandhi’s Birthday) and the following 11 occasions will be
compulsory observed throughout India: -

a. Buddha Purnima
b. Christmas Day
c. Diwali
d. Dussehra (Vijaya Dasami)
e. Good Friday
f. Guru Nanak’s Birthday
g. Idu’l Fitr
h. Idu’l Zuha
i. Mahabir Jayanti
j. Muharram
k. Prophet Mohammed’s Birthday.

(3) The three remaining holidays may be chosen out of the following festivals on year to year
basis: -
An additional day for Dussehra
Holi
Janmashtami
Ram Navami
Maha Shivratri
Ganesh Chaturthi/Vinayaka Chaturthi
Rath Yatra
Onam
Pongal
Sripanchami/Vasanth Panchami
Vishu/Vaisakhi
Makara Sankranti
Vishu/Vaisakhi/Vaisakhadi/Bihu/Mashadi/Ugadi/Chitra Sakladi/Cheti Chand/
Gudi Padava/St.Navaratra/Nawaj.

The remaining nine occasions after choosing the three optional holidays out of the
festivals indicated in (3) above, will be included in the list of Restricted Holidays which may
also include other occasions of local importance. Employees can avail of two Restricted
Holidays in a Calendar Year.
 The list of holidays will be notified by the Department of Personnel and Administrative
Reforms in respect of offices located in Delhi/New Delhi and respect of offices outside Delhi
by the Central Government Welfare Co-ordination Committee wherever they exist or by Heads
of offices in consultation with the employee’s representatives.

(Authority: D.P. & A.R. O.M. No. 9/37/82-JCA dated 11-11-1982 and O.M. No. 12/31/84-JCA
dated 13-03-1985).
Closure of Government offices in the event of death of high dignitaries

209. 1. President – In the event of death of the President

1. All offices will be closed throughout India on the day on which death occurs; and
2. On the day of the funeral –
1. All offices will be closed throughout India;
2. Industrial Establishment of the Central Government will be closed at the place
where the funeral takes place; and
3. A public holiday under the Negotiable Instruments Act, 1981, will be declared
by the Home Ministry at the place where the funeral takes place, if it is not
already a public holiday.

2. Vice-President – In the event of death of the Vice- President all offices will be closed: -

a) Throughout India on the day of death; and

b) At the place where the funeral takes place, for a half-a-day on the day of funeral.

3. Prime Minister – In the event of death of the Prime Minister, all offices will be closed
throughout India on the day of death and also on the day of funeral.

4. Union Cabinet Ministers – In the event of death of Union Cabinet Ministers, offices will be
closed –
a) For half-a-day in Delhi; and
b) If the funeral takes place outside Delhi: for half-a-day at the place of funeral.

5. Other members of the Council of Ministers of the Union – In the event of death of a Minister
of State or Deputy Minister of the Union, office under the direct charge of the Minister will
be closed: -
a) For half-a-day in Delhi; and
b) If the funeral takes place outside Delhi, for half-a-day at the place of funeral.

6. Governor or Chief Minister of a State – In the event of death of a Governor/Chief Minister of

a State, offices will be closed –
a) For half-a-day in the Capital of the State concerned on the day of death and funeral;
b) If the death is at a place outside the State Capital, also for half-a-day at that place; and
c) If the funeral takes place at a place outside the State Capital for half-a-day at that place.

Special Instructions

210. (1) On receipt of intimation of the death of the President/Vice-President/Prime Minister, the
Home Ministry will inform the Central Ministries will inform the Central Ministries,
Departments, State Governments. The All India Radio will also make an announcement, offices
can be closed as soon as intimation is received from the Department/Ministry or over All India
Radio, whichever is earlier. If intimation of death is received after office hours, offices will be
closed on the following day. If intimation is received during office houses late in the afternoon,
offices will be closed for the rest of the day; but it is not possible to close the offices for more
than three hours on the day, offices will be closed on the following day also on the instructions
of the Home Ministry.

(2) In the event of death of the Union Cabinet Minister, Home Ministry will intimate the
particular half day on which the offices at Delhi and at the place of funeral will remain closed.

(3) In the event of death of a Union Minister or State/Deputy Minister the concerned Ministry
of Department will determine the particular half day on which the office at Delhi and at the
place of funeral will remain closed to pay homage to the deceased or to attend the funeral.
 In the event of death of an Administrator or Chief Minister or other Minister of Union
Territory, the Government/Administration of the Union Territory concerned may take its own
decision for closure of its offices. Other Central Government offices in the Union Territories
will not be closed on such occasions.

(4) In the event of death of Governor/Chief Ministers of a State the particular half day on which
the offices will remain closed will be determined by the Heads of the local offices in
consultation with the Chief Secretary of the State Government.

(Authority: D.P. & A.R. O.M. No. 12/15/82-LCA dated 15-05-1982)

Holidays on the day of polling

211. General election/Bye-election – When a holiday is declared by the State Government, office
can be closed in the area/constituency in accordance with the practice adopted by the State
Government.
Election to State Assembly – Employees may be given facilities to cast their votes. In
order to provide facilities to them who reside at a place where the date of polling is different
from that at the place where their office is situated and where the day of poll at the place of
residence is not a public or closed holiday, they should be given one day’s special casual leave
to enable them to exercise franchise.
Facilities for officials on election duty: Officials place on election duty may be permitted to
absent themselves from office on polling days and also on the days required for performing
journeys necessary to perform such election duty.
(Authority: D.P. 7 A.R. O.M. No. 12/15/82-JCA dated 15-05-1982)

Condolence meeting on the death of a member of staff

212. Condolence meeting for those employees who die while in service should normally be held
towards the close of the office hours. Such meetings should be attended by officers and staff
and presided over by the Accountant General or other Senior Officer.
(Authority: CAG’s letter No. 2227-NGE-I/99-67 (1) dated 08-10-1968)

Half-masting of National Flag on death of High dignitaries

213. In the event of death of the following dignitaries the National Flag shall remain half-mast at the
place indicated against each on the day of the death of the dignitaries.
Dignitaries Place or Places
President
Vice-President Throughout India
Prime Minister
Speaker of the Lok Sabha
Delhi
Chief Justice of India
Union Cabinet Minister Delhi and State Capital
Minister of State or Deputy Minister of the Union Delhi
Governor
Lt. Governor
Chief Minister of a State Throughout the State or Union Territory
Chief Minister of a Union Territory
Chief Executive Councillor, Delhi
Cabinet Minister in a State Capital of the State concerned.
 Note: -
(1) If the intimation of the death of any dignitaries is received in the afternoon, the Flag shall be
half-masted on the following day also at the place or places indicated above, provided the
funeral has not taken place before the sun-rise on that day.
(2) On the day of the funeral of a dignitaries mentioned above the Flag shall be half-masted at
the place where the funeral taken place.
(3) If state mourning is to be observed on the death of any dignitary, the Flag shall be half-
masted throughout the period of mourning throughout India in the case of Union dignitaries and
throughout the State or Union Territory concerned in the case of a state or Union Territory
dignitary.
(4) Half-masting of Flag and where necessary observe of stat mourning on the death of foreign
dignitaries will be governed by special instructions which will issue from Ministry of Home
Affairs in individual cases.
(5) When flown at half-mast, the Flag shall be hoisted to the peak or an instant, then lowered to
the half-mast position, but before lowering the Flag for the day, it shall be raised again to the
peak.
(6) By half-mast is meant down the Flag to one half of the distance between the top and the
guy-line and in the absence of guy-line, half of the staff.
(Authority: The Flag Code of India)

Passport formalities

Grant of ‘No Objection Certificate’ for going abroad

214. While issuing ‘No Objection Certificate’ to a Government servant for going abroad for a
particular object, the following points may be kept in view: -

1. The country to be visited

2. The object of visit
3. The time of visit
4. The nature of work the Government servant is handling the Department and other
subsidiary factors like general behavior, associations, etc.
5. That there is no disciplinary/vigilances cases is pending contemplated against the
official.
6. That there are no grounds to believe that the applicant could figure adversely on the
security records of the Government.
According to Passport Application form for ordinary passports prescribed under the
passport Act, 1967 and the passport Rules, 1980, a Central/State Government employees is
required to produce ‘No Objection Certificate’ in original from his department.
An officer not below the rank of Under Secretary to the Government or equivalent
should be authorised to sign the ‘No Objection Certificate’ and decision for the grant of ‘No
Objection Certificate’ should be taken at the level of an officer not below the rank of
Director/Joint Secretary to the Government or equivalent or Head of the office if he is of lower
rank than a Director in the Central Government.
(Authority: Min. of External Affairs letter No. 401/40/83 dated 20-05-1986 and O.M. No.
VI/401/40/83 dated 14-06-1985 received with CAG’s endorsement No. 124/125/N-
2/59-86 dated 03-03-1987).

Procedure to be followed in issuing ‘No Objection Certificate’ to employees to obtain Passport for
visiting abroad on personal ground.
215. The request of employees for grant of ‘No Objection Certificate’ or the purpose of obtaining
passport to go abroad should be sanctioned effectively. In all such cases and enquiry should be
made about: -
1. The reason for which the person desires to go abroad, and
2. How they propose to support themselves during their stay abroad.
Unless the above queries are satisfactorily answered ‘No Objection Certificate’ should not be
issued.
It should be made clear to the individuals that the grant of ‘No Objection Certificate’
for issue of passport does not carry with it any guarantee for grant of leave to go abroad, for
which they should apply in time and which will also be subject to sanction by the Competent
authority.
On receipt of an application for grant of ‘No Objection Certificate’ for the purpose of
obtaining passport to go abroad, a confidential note should be sent by the Establishment Section
to the Branch officer concerned enquiring whether the applicant deals with ‘Secret’ ‘top Secret’
and other important papers, cash etc. and deal with the case according to the instructions laid
thereon.
The purpose of visit should be bonafide. Request for visit only for sight-seeing etc,
should not normally be permitted.

Visits as members of pilgrimage parties, however stand on different footing and should
normally be treated more liberally.

A register may be centrally maintained in Establishment – I Section in which

particulars should be recorded under attestation of Senior Deputy Accountant General (Admn).

While submitting applications for grant of ‘No Objection Certificate’ the C.R. file or
the applicant should be put up to the D.A.G. (Admn)/Accountant General.

After following the above procedures, the orders of the Accountant General should be
obtained before issuing the ‘No Objection Certificate’ for the purpose of obtaining passport to
go abroad.

Procedure regarding issue and servicing of diplomatic/official passport

216. (1) Applications for the issue/re-validation of diplomatic/official passport may be sent seven
days before the date of commencement of the journey.

(2) All request for issue of diplomatic/official passport from the Ministries/Departments may be
granted through the Administrative Division of the Ministry concerned who may forward the
same to the Ministry of External Affairs (PV-II section in Patiala House Annexe B) with
complete information. It may also be emphsised that when an officer is proceeding abroad on
deputation the Administrative Division of the concerned Ministry may clearly indicate the
period for which the officer would be on deputation and name of the organisation which would
bear the cost of travel etc.

(3) All applications may be submitted in the revised application form for the issue fresh
diplomatic/official passport duly signed/forwarded by an officer not below the rank of Under
Secretary.

(4) All applications for issue/re-validation for diplomatic/official passport may be sent direct to
the Central Registry, Ministry of External Affairs, Patiala House, Annexe ‘B’ (Ground Floor)
Tilak Marg, New Delhi (Tel. No. 389030) between 10.30 A.M. to 4 P.M. on any working day.

(5) All passport duly serviced will be delivered in the visitor’s room attached to room No. 30-
H, second floor, Patiala House, Annexe ‘B’ only between 3:00 to 5:00 P.M. to the concerned
officer from the concerned Ministry/Department.
(Authority: Min. of Ext. Affairs O.M. No. F.VIII/40/1/88 dated 18-02-1988 received with CAG’s
No. 2694-GE-I/160-76 dated 07-07-1988).

(6) Henceforth only two passport size photographs, one of which should be attested on the
reverse, need to be submitted alongwith application for issue of official/diplomatic passport.

(Authority: Min. of Ext. Affairs O.M. No. VII/401/1/88 dated 18-02-1988 received with CAG’s No.
2694-GE-I/160-76 dated 07-07-1988).
Retirement benefits to the family members of employees who suddenly disappears or whose
whereabouts are not known.

217. At present case of grant of family pension to the eligible family members of employees who
have suddenly disappeared and whose whereabouts is not known are considered on merits. In
the normal course unless a period of 7 years has elapsed since the date of disappearance of the
employee, he cannot be deemed to be dead and the retirement benefits cannot be paid to the
family. This principle is based on Section 108 of the Indian Evidence Act which provides that
when the question is whether the man is alive or dead and it is proved that he has not been
heard of for 7 years by those who would naturally have heard of him if he had been alive, the
burden of proving that he is alive shifted to the person who affirms it.
To avoid hardship to the family the following decisions have been taken: -
a. When an employee disappears leaving his family, the family can be paid in the first
instance the amount of salary, due, leave encashment due, and the amount of G.P.F. having
regard to the nomination made by the employee.
b. After the lapse of a period of one year, other benefits like D.C.R.G./Family pension may
also be granted to the family subject to the fulfilment of the conditions prescribed in the
succeeding paragraphs.
The above benefits may be sanctioned by the Administrative Ministry/Department
after observing the following formalities: -
a) The family must lodge a report with the concerned Police Station and obtain a report
that the employee has not been traced after all efforts had been made by the Police.
The family pension is to be sanctioned one year after a pensioner/serving
employee is reported missing. The one year is to be reckoned from the date of F.I.R. is
lodged with the Police Authorities.
b) The family pension is to be sanctioned by the same authority who sanctions family
pension to the families of Government employees who die while in service or after
retirement.
c) An Indemnity Bond should be taken from the nominee/dependents of the employee,
that all payments will be adjusted against the payment due to the employee in case he
appears on the scene and make any claim.
The Head of office will assess all Government dues outstanding against the
Government Servant and affect their recovery in accordance with Rule 71 of C.C.S.
(Pension) Rule, 1972 and any other instructions in force for affecting recovery of
Government dues.
The family can apply to the Head of the office of the Government servant for
grant of family pension and D.C.R. Gratuity, after one year from the date of
disappearance of the Government servant in accordance with the prescribed procedure
for sanction of family pension and D.C.R. Gratuity. In case the disbursement of
D.C.R.G. is not effected within three months form the date of application the interest
shall be paid at the rates applicable and responsibility for the delay fixed.
(Authority: G.I. Deptt. of Pension & P.W. O.M. No. 1/17/86 P&PW dated 29-08-1986 received with
CAG’s circular letter No. 473-AC-II/125-86 dated 24-04-1987 and CAG’s circular
letter No. 1420-AC-II/125-86 dated 25-11-1988).

Facilities to the Teams taking part in Sports activities of the I.A. & A.D.

218. The members of the outstation teams taking part in the Zonal/Inter-Zonal Audit Competitions
conducted by the Department in various games will be allowed the following facilities: -
(A) For journey to the station where competition is held.
 a. Actual 2nd Class Railway fare (Certificates for procuring concession facility will be
supplied by the Hqrs. Office as and when such facilities are restored by the Ministry of
Railway Board.
b. Actual expenses on Railway reservation and three tier sleeper accommodation on
production of reservation tickets issued by the Railway authorities. For the return
journey such charges may be paid in advance by the convener on the basis of a
certificate from the Manager of the team that in the event of non-utilisation of facility by
some/all of the team members, proportionate amount would be refunded to the
Government. The cash receipt for the amount actually paid to the Railways on the
Account of reservation and sleeper accommodation would be required to be submitted to
the convener immediately after the completion of the journey.
c. Actual bus fare upto the nearest rail head on both ends if the Headquarters of the
Accountant General etc. are not connected by rail.
(B) Daily Allowance: -
Daily Allowance to the members of the team `.40/- (Rupees Forty Only) per head to defray
expenses on boarding, etc. charged for each period of 24 hours of absence from
Headquarters. (Fractions exceeding twelve hours will be treated as a full day while
fractions of twelve hours or less will be treated as half a day).

(C) Other Facilities:

1. Free lodging facilities for the period of stay of teams in the competition will be
arranged by the Convener from one day before the start of the competition and one day
after completion of the competition or earlier in the event of a team being knocked out in
preliminary rounds.
2. Incidental charges @ `.20/- (Rupees Twenty only) lump-sum per head for meeting on
porterages, cartages etc. charge at both ends.
(D) Outstation teams will be allowed: -
(a) To arrive at the place of competition on the day preceding that day of their first
engagement, and
(b) Leave on the day following the day of their last engagement in the competition.
(Authority: CAG’s circular No. 486-NGE-V/6-89 dated 16-05-1989)

Change of Name
219. Every Government servant goes by his name as entered in the first page of his Service Book,
which in turn based on the name as entered in his School Certificate, produce by him at the
time of recruitment. If a Government servant desires to adopt a new name or to effect
modification in his existing name, the following procedure has to be gone through: -
I. ALL CASES OF ADDITION/DELETION OR CHANGE IN NAME/SURNAME
i. A Government employee wishing to adopt a new name or to effect any modification in
his/her existing name may do so, formally by a deed changing his/her name. The
sample deed form is given in the Annexure.
ii. The execution of the deed should be followed by publication of the change in a
prominent local newspaper as well as in the Gazetted of India at the Government
employee’s own expenses.
II. ADDITION/CHANGE IN SURNAME ONLY ON ACCOUNT OF
MARRIAGE/RE-MARRIAGE OF A FEMALE GOVERNMENT EMPLOYEE.
The following requirement may be met for this purpose: -
i) If the Government employee desires a change she should give a formal intimation to
her appointing authority of her marriage and request for a change in her surname.
ii) Particulars of the husband may be given for making necessary entries in the Service
Book.
III. DELETION OF SURNAME OF REVERSION TO MAIDEN NAME ON
DIVORCE/SEPARATION OR DEATH OF THE HUSBAND OF FEMALE
GOVERNMENT EMPLOYEE.
Change may be permitted if a female Government Employee gives: -
i) An intimation to the appointing authority regarding change in marital status; and
ii) A formal request for reversion to her maiden name.
NOTE: - There is no prescribed form for item II and III.

(G.U. Deptt. of Per. & Trg. O.M. No. 19016/1/87-Estt (A) dated 12-03-1987)
 ANNEXURE
DEED CHANGING NAME/SURNAME

BY THIS DEED I, the undersigned ……………………………………………… (new name)

now lately called……………………………….……………………………former name) employed as
………………………………… (Designation of the post held at the time by the Government servant)
at …………………………………..……… (place where employed in the Ministry/Department of the
Government of India) do hereby: -

1. Wholly renounce, relinquish and abandon the use of my former name of …………………
and in place thereof do assume from the date thereof the name of …………………………
and so that I may hereafter be called, known and distinguished not by my former name of
…………………………………but by my assumed name of ………………….……………

2. For the purpose of evidencing such my determination declare that I shall at all times
hereafter in all records, deeds and writings and in all proceedings, dealing and transactions
private as well as public and upon all occasions whatsoever use and sign the name of
………………………………………… as my name in place of and in substitution for my
former name of …………………………..

3. Expressly authorise and request all persons at all times hereafter to designate and address
me by such assumed name of ………………………………..………………… accordingly.

In WITNESS WHEREOF I have hereunto subscribed my former and adopted names of

………………………………….and ………………………………….and affixed my seal this
………………………………….day of ………………………………………………………….

………………………………

………………………………

Signed and delivered by the above

Named……………………………
Formerly………………………….
In the presence of ………………..
Witness (1)……………………..

(2)……………………..

Calendar of Returns

220. A calendar of Returns shall be maintained by each of the Administration Sections in the form
prescribed in respect of the various items noted in Annexure VI for observance of the due dates
prescribed for the different items and the Calendar should be submitted to the Senior Deputy
Accountant General (Admn) through the Establishment Officer on the 5th of each month. In
respect of outstanding items reasons thereof should be mentioned.

Responsibility for the maintenance of the Establishment Manual

221. The Assistant Audit Officer, Establishment-I Section will be responsible for maintaining this
manual up-to-date by proposing correction slips as and when necessary. The Assistant Audit
Officer of the other Section of the office should bring to the notice of other Sections, changes
as and when they arise which necessitate amendments to the Manual for taking action to
propose necessary correction to the relevant provisions in the Manual.
A
 PPENDIX – IV
THE SCHEME REGARDING APPOINTMENT OF SUPERVISORS IN AUDIT
OFFICES

1. The Scheme will come into operation from 01-04-1989. This would not however become
operational in Audit Offices having S.O.G.E qualified staff awaiting for promotion for want of
vacancies on 01-04-1989 till such time they are first promoted. In offices, where there are no
vacancies (on 01-04-1989) in the cadre of Assistant Audit Officers, the scheme would become
operational as and when vacancies in A.A.O. cadre arise due to wastage or sanction of additional
posts.

2. Eight percent of regular sanctioned posts of Assistant Audit Officers in Audit Offices as on 01-03-1989
would be intimated by Budget Division separately for operating the scheme, effective from 01-04-
1989 or date of entertainment whichever is later. The number of posts of Assistant Audit Officer
will correspondingly get reduced from the same date.

3. Some Audit Offices have a common cadre of Assistant Audit Officers but separate local cadres of
Senior Auditors/Auditors. In these offices, the supervisors cadre will also be local (posts will be on
the basis of posts of AAOS sanctioned for each office) and filled up from the respective feeder
cadre of Senior Auditors/Auditors.

4. The posts of Supervisors vide Para 2 above would not be increased for another five years. No
proposals on this account will be entertained.

5. For existing Supervisors who were allowed a personal scale, additional posts will be allowed as
personal till they vacate their posts.

6. The post (Group ‘C’) is on the standard scale of `.1640 – 2900/-

7. The post is a SELECTION POST and therefore orders of Government of India as applicable to
IA&AD issued from time to time on the procedure for filling up Selection Posts including the One
of consideration and enbloc categorization on relative merit will apply.

8. The DPCs should make a rigorous assessment of the performance of the officers so that
promotions to the post are not made in a routine fashion vide DPT O.M. No. 22011/7/88 Estt (D)
dated 18-08-1988 circulated with No. 883-N.2/135-88 dated 30-09-1988/4-10-1988.

9. The post will be filled by promotion, failing which by transfer on deputation.

a. BY PROMOTION

i) Senior Auditors with five years regular service in the grade who have passed the
departmental examination for Auditors or Part-I of SOGE, failing which

ii) Senior Auditors with a combined ten years regular service in the grade of Senior
Auditor and Auditor who have passed the departmental examination for Auditors or
Part-I of SOGE, failing which

iii) Auditors with ten years regular service in the grade who have passed the departmental
examination for Auditors or Part-I of SOGE.

b. BY TRANSFER ON DEPUTATION

From other Audit Offices in IA & AD: -

Supervisors and subject to satisfying the requirements mentioned in any of the items
under the heading ‘promotion’ above Senior Auditors and Auditors. (The period of deputation
 shall ordinarily not exceed three years. The service as Senior Auditors includes the service in
the non-functional S.G. Auditor prior to restructuring).
The eligibility criteria should be satisfied on the usual crucial date viz. 1 st October
preceding. Thus for promotions during the year 1989, the crucial date would be 1st October,
1988.

Orders on Reservation for SC and ST in services are applicable. Particular attention is

invited to Para 9.2. (c) and the note at P. 116 of the Brochure on reservation for SC and ST in
services (Seventh edition).

The Departmental Promotion Committee will be a Group C DPC consisting of

(i) Senior DAG.DAG or an officers of equivalent rank in-charge of administration group.

(ii) Any other Senior DAG/DAG or an officer of equivalent rank (from an office other than
the one in which promotions are considered).

(iii) An Audit Officer.

The senior amongst (i) and (ii) will be the Chairman.

DPCc should meet immediately so that promotion orders of eligible staff are issued on
3rd April 1989 positively.

Supervisors would not be eligible for promotion as Assistant Audit Officer. This may
be specifically indicated in their appointment orders.
 HIRING OF RETIRED OFFICERS/CAs/ICWAs ON SHORT TERM CONTRACT BASIS

The scheme for hiring retired officers/CAs/ICWAs on short term contract basis circulated vide
various Headquarters orders from time to time has been reviewed. Keeping in view the Constitutional
and statutory obligations of the Comptroller and Auditor General of India and the necessity to
adequately man the Headquarters and the field offices, it has been decided to engage retired
officers/CAs/ICWAs on short term contract basis against vacancies to a certain extent. The following
guidelines are issued in this regard.

1. Extent of vacancies that can be filled up:

Persons eligible for Extent of vacancies in

Office hiring on short term SAO/AO/AAO cadre that
contract basis can be filled up
Training Institutes Retired SAO/AO/AAO
(NAAA, iCISA, iCED and 100%
RTIs/RTCs)
Commercial Audit Offices Retired SAO/AO/AAO
failing which CAs and 10%
then ICWAs
Other offices Retired SAO/AO/AAO 10%

2. Eligibility: Retired SAOs/AOs shall be eligible for hiring against the vacancies in the cadres of
SAO/AO and AAO. Retired AAOs shall be eligible for hiring against the vacancies in the cadre
of AAO only. Non-SAS passed candidate shall not be eligible for hiring on short term contract
basis. CAs/ICWAs shall be hired only by Commercial Audit Offices in the case of non-
availability or retired officers.

3. Tenure and age limit: The retired officers/CAs/ICWAs can be hired on a short term contract
basis initially up to a period of 11 months. The maximum number of terms shall be restricted to
three. Further, no retired officer/CAs/ICWAs shall be hired on short term contract basis beyond
the age of 64 years.

4. Remuneration payable:

(A) The retired officers/CAs/ICWAs shall be paid fixed remuneration at the rated indicated
against each:

Sl.No Hired against the vacancy in the cadre Remuneration per month
(i) SAO/AO `. 25,000/-
(ii) AAO `. 20,000/-
CAs/ICWAs hired against the vacancies in
(iii) SAO/AO/AAO cadres in Commercial Audit `. 30,000/-
Offices

(B) The retired officers/CAs/ICWAs hired on short term contract basis will not be entitled for
perquisites such as house rent allowance, residential accommodations, dearness allowance
and transport allowance.
 (C) In case where retired officers are hired on short term contract basis on a post lower than
any kind from which they retired, the remuneration payable to them shall be of the lower
post only.
5. Leave: The retired officers/CAs/ICWAs hired on short term contract basis shall not be entitled
to any kind of leave. However, absence during curfew, bandh, strike should be dealt with in a
similar way as in the case of serving officers/officials as these are events beyond the control of
any individual. If retired officers/CAs/ICWAs hired on short term contract basis remain absent
on any working day in a month for reasons other than those indicated above, his/her
remuneration shall be deducted on pro-rata basis as under:

Fixed monthly remuneration X No. of days of absence on working days

22
6. Duties assignable and other conditions:

(a) In A&E offices, the retired officers hired on short term contract basis shall not sign the
PPOs, GPF statements, monthly accounts, and correspondence etc. These documents
shall be signed by a regular officer only.

(b) Retired officers shall, be far as possible, not be deputed on field audit duties/inspection.
In case of exigencies, if the situation so demands, they may be deputed on field audit
duties and TA/DA shall be paid as per existing rules in accordance with the Grade Pay
of the post against which they have been hired. Even in such cases, they shall not issue
any audit/inspection memo which will be issued by a regular officer only.

(c) The CAs and ICWAs can be engaged only for every specific research oriented tasks
and in areas of non-sensitive audit. The hired CAs and ICWAs shall be kept away from
auditee offices and shall not have direct interface with them. Moreover, in all such
cases, it needs to be ensured that confidentiality of audit process/audit information is
not compromised and there is no possibility of conflict of interest.

(d) Retired officers/CAs/ICWAs hired on short term contract basis are not authorised to
either write or review the APARs of regular staff. In such cases, the officer just above
the regular employee in the hierarchy will act as the Reporting Officer/Reviewing
Officer.

(e) Where considered necessary, the Heads of Department may issue suitable Identity
Cards to the retired officers/CAs/ICWAs hired on short term contract basis.

7. Procedure for hiring:

A. Retired Officers
(a) The concerned offices shall invite applications from the retired personnel interested in
taking up short term assignments by notifying their requirements through the local office
notice boards and office website.
(b) A committee comprising of three Group Officers, nominated by the concerned Head of
the Department, would go through the applications received and draw up panels for each
cadre based on the grading in the APARs, work experience in required field etc. The
recommendations of the Committee shall be submitted to the Head of the Department.
(c) The Head of the Department, after satisfying himself/herself about the justifications of
the proposal, compliance with the selection process and other conditions and the
suitability of the individual(s) recommended by the Committee, shall forward the
proposal to his/her controlling DAI/ADAI for approval.
(d) After the approval of the DAI/ADAI, the concerned functional wing shall convey the
approval to the concerned office, which shall then seek budget allocation under the head
‘Professional Services” from the Headquarters office. The functional wing shall also send
a copy of the sanction with relevant details to the Staff Wing of Headquarters.
 A. CAs/ICWAs

(a) First preference for hiring would be given to retired SAOs/AOs/AAOs. Only in case the
retired SAOs/AOs/AAOs are not available. CAs and thereafter ICWAs shall be considered.

(b) The Commercial Audit Offices desirous of hiring CAs/ICWAs on short term contract basis
shall defined the scope of work, time frame and number of CAs/ICWAs to be hired.

(c) The Commercial Audit Offices shall invite applications for hiring of CAs/ICWAs after
obtaining approval of the DAI 9Commercial). The applications may be invited by placing a
notice on the office notice board and the office website with a copy to the local chapter of
the ICAI and ICMAI.

(d) The applications received would be scrutinised by a Committee of three Groups Officers. If
more CAs apply than the number of vacancies, the marks scored by them in their CA exam
and their experience would be the basis for their selection. The selection of ICWAs shall
also be done on the similar lines.

(e) The recommendations of the Committee to hire CAs/ICWAs shall be submitted to the Head
of the Department.

(f) The Head of the Department, after satisfying himself/herself about the jurisdiction of the
proposal, compliance with the selection process and other conditions and the suitability of
the individual(s) recommended by the Committee, shall forward the proposal to the DAI
(Commercial) for approval.

(g) After the approval of the DAI (Commercial), the concerned functional wing shall convey
the approval to the concerned office, which shall then seek budget allocation under the
head ‘Professional Services’ from the Headquarters office. The Commercial Wing shall
also send a copy of the sanction with relevant details to the Staff Wing of Headquarters.

8. Any exception to the criteria mentioned above for hiring of retired officers/CAs/ICWAs on
short term contract basis shall be with the prior approval of the Deputy Comptroller and
Auditor General.

9. All the concerned offices shall submit a half-yearly return to the Headquarters (Staff Wing)
latest by 10th October for the period from April to September and 10th April for the period from
October to March each year in the prescribed format as per Annexure.

10. These guidelines supersede all the existing guidelines on the subject. These include this office
letter No. 03/CA-I/98-2009 dated 06-01-2010, circular letter No. 316-GE.II/64-2009 dated 03-
03-2010, letter No. 1351-NGE(App)/39-2010/Vol.I dated 01-11-2010, circular letter No. 998-
Staff (App)/22-2011 dated 13-12-2011, circular letter No. 7-Staff (App)/22-2012 dated
09-01-2012 and letter No. 604-Staff (App)/-I/22-2013 dated 20-05-2013 as modified from time
to time.

11. These guidelines shall be applicable with effect from April 1, 2015.
 ANNEXURE

STATEMENT OF HIRING OF RETIRED OFFICERS/CAs/ICWAs ON SHORT TREM CONTRACT BASIS

1 Name of the Office:

2 Period for which the report concerns:
3 Detailed position:
Budget
Initial
Designation allocation
date of Whether
and date of Post under the
hiring 1st or 2nd
Name of the retired retirement against head Actual expenditure during the
Sl.No on short of 3rd
officer/CAs/ICWAs in respect of which ‘Professional half-year
term term for
retired hired Services’ for
contract hiring
officer the financial
basis
year

Remuneration TA/DA,
Total
paid if any
 APPENDIX – V
CASES WHERE RELAXATION OF UPPER AGE LIMIT FOR DIRECT RECRUITMENT IN
GROUP ‘C’ POSTS IN IA & AD IS PERMISSIBLE (Ref. Paragraph: 30)

Sl.
Category Extent of upper age Relaxation Authority
No
Upto a maximum of five years if a GOI O.M. No. 42/19/51-NG’s
1 SC/ST
candidate belong to SCs/STs. dated 25-06-1952.
Upto a maximum of ten years if a
candidate is a physically handicapped
(for candidates belonging to SC/ST) who GOI O.M. No. 15012/6/77-
Physically
are physically handicapped the Estt (D) dated 28-01-1978
2 handicapped
maximum relaxation of ten years (Circulated vide No. 156-N-
person
permissible for physically handicapped III/42-84 dated 05-02-1985).
shall be in addition to the age relaxation
provided in terms of Sl. No. 1 above.
Widows, Upto the age of 35 years (upto 40 years GOI O.M. No. 1501213/79-
Divorced women for member of SC/ST) in the case of Estt (D) dated 19-01-1980
3 judicially widows, divorced & women judicially (Circulated vide No. i443-N-
separated from separated from their husbands, who are III/31/79-III dated 05-02-
their husband not remarried. 1980).
Upper age limit is relaxable upto a
maximum of six years for those persons
who have ordinarily resided in the state
of Meghalaya during the period from 1st
January, 1980 to 15th August, 1985. This
Residents of GOI O.M. No. 14017/20/87
4 is subject to production of a certificate
Meghalaya Estt (AR) dated 15-10-1987.
from (a) the District Magistrate within
whose jurisdiction he/she ordinarily
resided or (b) any other authority
designated in this behalf by the Govt. of
Meghalaya.
Upto the age of 35 years (upto 40 year
for member of SC/ST) for direct
appointment in Gr.’D’ posts in respect of
persons who are working in posts which
are in the same line or allied cadres
GOI O.M. No. 4/4-7 Estt (B)
where a relationship could be established
Departmental Gr. dated 20-07-1976 circulated
5 that service rendered in the department
‘D’ Employees vide No. 2046-N-II/51-76
will be useful for efficient discharge of
dated 22-09-1976.
the duties in other categories of Posts in
the same department concession is
admissible only where an employee has
rendered not less than three years
continuous service in the department.
6 Departmental Gr. Upto the age of 40 years (45 years for
‘C’ employees SC/ST) for direct appointment in Gr. ‘C’
posts in respect of person who are
working in posts which are in the same
GOI O.M. No. 15012/1/88-
line or allied cadres where a relationship
Estt (D) dated 20-05-1988
could be established that service
adopted vide No. 2410-N-
rendered in department will be useful for
III/14-88-Vol. III dated 12-08-
efficient discharge of the duties in other
1988.
categories of posts. This concession is
admissible only where an employee has
rendered not less than three years
continuous service in the department.
7 Sports Persons Upto a maximum of five years (10 years GOI O.M. No.15012/3/84 Estt
 in case of SC/ST) for appointment of (D) dated 31-12-1987 adopted
meritorious sportsman in Gr. ‘C’ & ‘D’ vide No. 10-N. III 36-86-Vol.I
cadres. This concession is admissible to dated 12-01-1988 read with
those sports persons who fulfil all other No. 1019N-III/36-86-VIV
conditions of eligibility and prior dated 31-03-1989 (Brochure
approval of Headquarters Officer on Ex-servicemen).
(C&AG’s office) is obtained.
Upto a maximum of three years (8 years
in case of personnel who belong to
SC/St) in the case of Defence Services
Personnel disabled in operations during
hostilities with any foreign country or in
8 Ex-servicemen disturbed area or in peace time and
released as a consequence thereof. The
concession would be admissible to those
Defence Personnel who have not put in
less than six months service in the
Armed Forced of the Union.

Note: 1 Ex-servicemen fulfilling the conditions laid down for appointment to the post from
time to time shall be allowed to deduct Military service from their actual age and such
resultant age should not exceed prescribed age limit by more than 3 years.

Note: 2 Ex-servicemen who have already joined Government jobs in Civil side after availing of
the benefits given to them as Ex-servicemen for their re-employment are not eligible to
the age concession.

(Authority) Headquarter Circular Letter No. 3269-N-III/14-88 Vol. III dated 08-12-1989).
 APPENDIX – VI
Items of Calendar of Returns
Estt. Section (including Confidential Cell)
ANNUAL
Sl. To whom
Name of Returns When due Authority
No. due
1 Register of Allocation of
DAG (A) 15th May O.P. Manual
Duties
2 Expenditure statement
and means of
-Do- 2nd Week of April M.S.O. (A)
appropriation upto 31st
March
3 Gradation List as on 1st
-Do- 15th June M.S.O. (A)
March each year
4 Observation of silence
on 30th January in
G.I. M.H.O. letter No. 2475-
memory of those who 30th January
Public-II dated 22-10-1975.
gave their lives in
India’s Freedom struggle
5 Annual verification of
31st July
Service
6 Annual Report on Hd. Qr. Circular letter No.
Recruitment against 15th January 481-NGE-III/51-80-V dated
Sports Quota 12-03-1981.
7 Blank answer Books in Just after SAS C & AG’s circular No. 397-
stock after S.A.S. Exam Exam is over Estt. 4059 of 53-54
8 Statement of Candidates
of SAS Exam/No. of
15th August/15th C & AG’s letter No. 275
answer scripts
September Exam I 35-65
required/Private seal of
the Presiding Officer
9 Preparation and Head Quarter’s Office DO
submission of Revised letter No. 1653-BRS No.
th
Estimates and Budget 30 September 2858/BRS 304-81 (II) dated
Estimates 12-06-1981 dated 11-06-
1980.
10 Information regarding
Director of Within 7 days
particulars of candidates
Audit, from the last date DCA’s letter No. 92-90
who appeared in SAS
Kolkata of SAS Exam
(Com) Part – II Exam
11 Statement showing
distribution of works C & A.G.’s letter No. 861-
The C&AG
among GOS and 31st March 885/182-67-II dated 26-04-
of India
strength of various 1969
categories of staff
12 Information in the
Immediately after
prescribed proforma by
the announcement
the No. of candidates -Do- DO Np. 402-Exam/33-77
of the result of the
appeared in SAS (Pre-
Test
test)
13 Commercial SAS to be
C&AG’s letter No. 574-
held in Nov/Dec each The C&AG
Sep/Oct. Exam/91-78 dated 02-09-
year list of candidates to of India
1978
be sent
14 Proposal for Conversion Hqrs. Office letter No. 4669-
-Do- 30th April
of Temp. Post of Gr. ‘B’ BRS/134-82 III dated 27-11-
into permanent one 1982
15 Annual statement
In appendix 12 showing
the no. of reserved
vacancies including in
the Roster for purely -Do- The 15th of March Estt. I/Aud/10-26/84-85
temporary Appointment
which were treated as
dereserved during the
prescribed period.
16 Staff proposal for
No 2633-BRS/268-84 dated
inclusion in R.R. & -Do- End of July
25-06-1984
Budget Estimate
17 Deputation of IA&AD C&AG’s letter No. 3645-
personnel Statistical -Do- 10th of April No.3/63-64 dated 31-10-
Return 1984
18 Annual Report
Hqrs. Com. DO letter No.
Regarding promotion of st
-Do- 31 December 772-OE and Admn/37-82
AAOs on Deputation
dated 20-02-1985
with Hqrs office
19 Report regarding
Middle of Hqrs. Office letter No. 2724-
maintenance of Rosters -Do-
February N-III/3-85/II dt. Nil
in APP.7.
20 Representation of SC/ST Hqrs. Letter No. 2877/N-
-Do- 15th March
services. (APP ’19) II/73-84 dated 09-08-1984
21 Annual statement
Hqrs. Office letter No.
regarding representation
-Do- 15th February 140/N-3/2-85-Vol-I dated
of SC/ST in services
24-01-1985
(APP 8&9)
22 Calculation of
recruitment year in qrs. Office letter No. 3671-
-Do- 31st March
Promotion cadre and N-3/75-84 dated 05-12-1984
maintenance of Rosters
23 Acknowledgement of
-Do- 15th April Estt. I Audit/Imp/84-85
Permanent Imprest
24 Statement showing the
name of SAS candidates
After conclusion
who were permitted to -Do- Hqrs. Letter No.
of SAS each year
withdraw their names
from the examination
25 Fair Index of volume of Co-
CAG’s letter No. III/3-
work done in the section ordination 20th August
BRS/4362 dated 15-06-1963
section
26 Materials for Annual Letter co-ord/3-2/89-90/3936
-Do- 15th May
Administrative Report dated 16-03-1990.

HALF YEARLY
1 Half yearly return on the
C&AG of 1st April & Hqrs. Letter No. 631/CA-
sanctioned strength of
India 1st October 7/3-72 dated 12-06-1972
Com. Audit Wing
2 Half yearly assessment
Hqrs. Letter No. 203-
report regarding
-Do- -Do- O&M/27-82 dated 19-03-
Training of officials at
1981
RTI
3 Distribution of Gaz.
Posts and Telephone list
of Gr. ‘A’ officers as on
4 List of Central PAO (Local)
Government servants with a copy st Hqrs. Letter No. 5365-
1 Jan/1st July
due to retire in the next to Hqrs. GEI/25-73 dated 22-08-1984
24 to 30 months Office
5 Deputation of AAO and
other N.G. officials to
C&AG of Hqrs. Letter No. 2886-N.
various International 31st July/31st Jan
India 2/117-83-I dated 01-09-1983
organisation/Foreign
Institutes etc.
6 Personnel (including
Hqrs. Office letter No. 529-
AOs) on deputation 1st April/1st
-Do- BRS/108-75-I dated 05-03-
within and outside October
1976.
IA&AD
7 Reservation of vacancies Liaison
for ex-servicemen in Gr. Officer,
Hqrs. Office letter No.2016-
‘C’ & ‘D’ DGET, New
15th July/15th Jan N-III/25-82/II dated 17-06-
Delhi,
1982
C&AG of
India
8 Report regarding grant Letter No. 1747-NGE I/56-
-Do- 10th Jan/10th July
of Special CL 78 dated 20-06-1979
9 Half yearly Report
regarding reservation of
Letter No. 2158-NGE-III/21-
post of the physically -Do- 15th Jan/15th July
85 dated 08-07-1985.
handicapped persons in
Gr. ‘C’ & ‘D’ posts.
10 Half yearly report
showing the position of Hqrs. Office letter No. 1997-
deputation of AO/AAO -Do- -Do- GE-II 89-86 dated 23-07-
(10 officers posts) as on 1986
01-07-1987/1st January
11 Half yearly Report Liaison
showing the names of Officer,
Gr. ‘C’ officials on DGET, New Letter No. 2261-N-III/6-85
July & January
deputation/Foreign Delhi, Vol-III dated 03-07-1986.
service for a period C&AG of
exceeding 3 years India
12 Half yearly Report
regarding census of DAG (A) April/October Estt. Manual
Service Book

QUARTERLY
1 Quarterly list of appeals 15th April
Hqrs. Office letter No. 254-
withheld The C&AG 15th July
NGE-III/32-71 dated 12-02-
of India 15th October &
1976
15th January
2 Position of Civil Suit
filed by serving/Retd. No. 1730-NGE-III/201-75/
-Do- -Do-
Government Servants of Vol. II dated 26-08-1975
IA&AD in court of India
3 Quarterly report on the
scheme of voluntary
No. 845-NGE-II/85-79 dated
Retirement of Central -Do- -Do-
28-03-1979
Government employees
after 20 years of services
4. Quarterly Report of -Do- -Do- Hqrs. Office letter No. 1123-
 surplus deficits in SAS NGE-III/41-80 dated 18-04-
1980
5 Settlement of Pension Letter No. 3828-NI/86-82
and other retirement -Do- -Do- dated 13-01-1983
benefits
6 Casualty Report of NG 30th April Hqrs. Letter No. 478-NGE-
Government servants 31st July I/78-79 dated 18-02-1972
-Do-
vis-à-vis settlement of 31st October &
dues 31st January

MONTHLY
1 Settlement of
Expenditure for The C&AG August to
M.S.O. (T) Vol. I para 299
Department Control of India February
(Review of Expenditure)
2 Statement of
Expenditure of loans and -Do- -Do- -Do-
Advances
3 Statement of Sanctioned
1st Week of the Letter No. 1997-NGE-II/82-
Strength of Ass/AAIs -Do-
month 84 dated 29-08-1984
and men in position
4 Monthly organisation DO/MAB &
chart of Commercial EX officio,
No. 769-CAI/14-84 dated
Audit Wing Director of -Do-
12-04-1985
Audit,
Kolkata
5 Sanctioned strength and
The C&AG No. 4539-BRS/264-84 dated
staff in position as on 1st -Do-
of India 22-09-1986
of every month
6 Monthly Arrear Reports Co-
1st Week of the
ordination Para 120 of O.P. Manual
month
sec.
7 Register of COR
DAG (A) -Do- Para 109 of O.P. Manual
8 Deputation Register E.O/DAG
-Do- Admn. Order
(A)
9 Information for issue of
As and when
‘Newsletter’ regarding The C&AG No. 1815/O&M/130-86
called for by Hqrs.
sponsorship of Trainees of India dated 23-0=10-1986.
Office
other than R.T.I.
10 Information regarding
settlement of the C&AG Circular No.
Terminal Claims & -Do- 10th of each month NGE/36/1988 No. 935-N-
other complaints of the I/25-88 dated 20-05-1988
Retiring staff
11 Register of Complaint Hqrs. Office DO letter No.
-Do- -Do- 996 N-I/25-88 dated 06-06-
1989.
Sl.
Name of Returns To whom due When due Authority
No.

ANNUAL
Register if Allocation of
1 DAG (A) 15th May O.P. Manual
Duties
Fair Index of Volume of C&AG’s letter No. 111/3-
2 Co-ordination Sec. 20th August
work done in the section BRS/4362 dated 15-06-1963
Statement showing
1081/Audit-118-59 dated 12-
3 cancellation charges of C&AG of India 15th July
10-1961
Reservation-Air Tickets
Expenditure Statement of 15th July
House Building Advance after the C&AG’s letter No.
4 – reconciliation of -Do- close of 2304/BRS/337-81 (IV) dated
Expenditure Figure with March Final 15-05-1982
Pay & Account Officer A/C
Materials for Annual Letter No. Co-ord/3-2/89-
5 Co-ordination 15th May
Administrative Report 90/3936 dated 16-03-1990

HALF YEARLY
Expenditure Returns on
Hqrs. No. 5373/BRS/456-81-
1 HBA covering the period C&AG of India 7th Oct.
11 (B) dated 16-03-1981
from April to September

QUARTERLY
Report regarding
Expenditure statement on Hqrs. Letter No. 3633/BRS/
1 -Do- 15th Jan.
House Building 56/89 dated 11-12-1989.
disbursement
Report regarding sanction 10th April
of Air Travel by the 10th July, Hqrs. Letter No. NGE-11/54
2 -Do-
officials (nil report need 10th Oct. dated 28-05-1957
not to be sent) 20th Jan.
Control Register of
watching of submission
of documents & June, Sept,
fulfilment of conditions Dec. Hqrs. Letter No. 1548-
3 DAG (A)
attached to sanctioned of & TAI/68-83 dated 08-12-1983
House Building March
Adv./M.C. Adv./Scooter
Adv.
Statement showing the
position of Civil
suits/Writ
petitions/Application
filed by servicing Retd.
7th April,
State Government
7th July, C&AG’s letter No. 405-
Employees & other
4 Co-ordination 7th Oct. LC/Nil/71-86 dated 18-07-
person not belonging to
& 1986
IA&AD against the
7th Jan.
Government where the
CAG/AG/Director of
Audit have been
impleaded as
Defendant/Respondent
Sl.
Name of Returns To whom due When due Authority
No.
MONTHLY
15th of
1 Monthly Arrear Register Estt. I sec. every O.P. Manual
month
2 Calendar of Returns AO (C)/DAG (A) -Do- O.P. Manual
Register of Allocation of
3 AO (C) -Do- O.P. Manual
Duties
Register of Codes and AO (C)
4 -Do- O.P. Manual
Manuals
5 AAOs Note Book AO (C) -Do- O.P. Manual
6 Inward Diary Register AO (C) -Do- O.P. Manual
7 Outward Register AO (C) -Do- O.P. Manual
Bimonthly Returns for
January and February and
5373/BRS/456-81 (ii) B.
8 Returns of March in C&AG of India March/April
dated 16-12-1981
respect of House Building
Adv.
Control Register for
watching submission of
C&AG letter No. 1548-
9 documents etc. attached OAO (C) Monthly
TAI/68-83 dated 08-12-1983
to sanction of HBA/MC
Adv./Scooter Adv.
Sl.
Name of Returns To whom due When due Authority
No.

ANNUAL
Income Tax Section 2 Income Tax Act.
1 Return of Income Tax 30th June
Officer TM 2/1992 Estt. 4/39-40
Register of Allocation of
2 DAG (A) 15th May O.P. Manual
Duties
Fair Index of Volume of Hqrs. Letter No. III/3
3 Co-ordination 20th Aug.
Work done in the Section BRS/4362 dated 13-06-1963
Consolidated Statement P.A.O. Unit O/o
Of Interest Credited Each the AG (A&E), G.I. M.F. Misc. F(S) 16 EO(b)
4 31st May
Year To The G.P.F. A/C Meghalaya, 63 dated 31-12-1986
Of Gr. ‘D’ Staff Shillong
National India
Renewal of policy for 24th June
5 Insurance Co. Ltd. Estt. 3/Audit/22/1-22/85-86
Money in transit each year
Shillong
Renewal of Policy for
6 -Do- 27th June -Do-
cash in safe
PAO (unit) O/o
Central Government
the AG (A&E),
7 employees Group 28th Feb. Estt. 3/Audit/14/1-14/84-85
Meghalaya,
Insurance Scheme
Shillong
Renewal of policy for
National Insurance
8 Daily drawal of Cash 24th June Estt. 3/Audit/22/1-22/85-86
Co. Ltd. Shillong
from S.B.I.
Ministry of
Information regarding
Finance, Deptt. of
pay scale wise number of
Expenditure, (Pay
regular central
research unit –
Government Civilian C&AG’s Circular No. 1879-
9 New Delhi & 31st May
employees and number of NI/7-87 dated 22-09-1988
Office of the AG
those having Government
(A&E),
residence as on 31st
Meghalaya,
March every year
Shillong

HALF YEARLY
The C&AG of
Half Yearly Return on India 15th Nov. Hqrs. Letter No. 3025/N-I/23-
1
Honorarium April to Sept. 15th May 62 dated 23-09-1982
Oct. to March
Half Yearly Return on 15th Oct.
2 -Do- C&AG letter No. 2216-NI
overtime Allowance 15th April

QUARTERLY
Collection of Information Ministry of 30th April
regarding Actual Finance – Pay 31st July C&AG’s letter No. 3194/
1
Expenditure on various Research Unit – 31st Oct. BRS-376-80 dated 17-07-81
Types of Allowance New Delhi 31st Jan.
5th April
Settlement of 5th July
2 C&AG of India O.P. Manual
G.P.F./C.P.F. cases 5th Oct.
5th Jan.
Sl.
Name of Returns To whom due When due Authority
No.
Quarterly Statement
showing the position of
Civil suits/writ
Petition/Applications
filed by Serving/Retired
State Government 31st March
C&AG’s Circular No. 56/
employees and other A.O. –I/ 30th June
3 NGE/1986 circulated vide No.
persons not belonging to Co-ordination 30th Sept.
405/LC/71-86
IA&AD against the 31st Dec.
Government wherein the
CAG/AG/Director of
Audit has been impleaded
as one of the
Defendants/Respondents.

MONTHLY
5th of every
1 Monthly Arrear Report Estt. I Section O.P. Manual
month
2 Calendar of Return DAG (A) -Do-
15th of
Register of Allocation of
3 AO (C) every O.P. Manual
Duties
month
Register of Codes and AO (C)
4 -Do- O.P. Manual
Manuals
5 AAOs Note Book AO (C) -Do- O.P. Manual
Contingent Bill Register 15th of
C&AG’s letter No. 583 GE-
6 showing the monthly DAG (A) every
II/15-67 dated 01-03-1968
Progress and Expenditure month
7 Sectional Note Book AO (C) -Do- -Do-
8 Attendance Register AO (C) -Do- -Do-
9 Sectional Diary Register AO (C) -Do- -Do-