Restructuring of SAS Examination on Computer Based Test (CBT)
Restructuring of Subordinate Accounts Service (SAS) Examinations on Computer Based Test (CBT)
OFFICE OF THE CGDA,
CENTRAD, BRAR SQUARE, DELHI CANTT-110010
No.AN/SAS/16200/ Restructuring/2019
Dated:22.03.2019
To
All PCsDA, including Principal IFAs,
All Controllers of Defence Accounts , including IFAs, The Principal Controller of Accounts (Fys) Kolkata, All Controllers of Finance and Accounts (Fys), Including Chief Internal Auditors.
Subject: Restructuring of SAS Examination (Computer Based Test).
MoD (Fin) has approved the conduct of the Subordinate Accounts Service (SAS Examinations on Computer Based Test (CBT) vide their File No. 26(1)/C/2017 dated 20th February 2019. Accordingly, the Rule henceforth will be titled as SAS Rule 2019.
2. Consequent upon approval of the revised SAS Rules, seriatum of existing rules from Rule No. 1 to Rule 31 relating to the examination for admission to Subordinate Accounts Service of DAD incorporated at “Annexure C” to Para 102 of Office Manual Part-I have undergone major changes. Accordingly , the SAS Rules after modifications, amendment , deletion and addition of new rules approved by MOD(Fin) have been enumerated in the enclosed Annexure “A”.
3. The salient features of the Computer Based Test(CBT) of SAS Examination are as follows:
(a) The requirement of qualifying the Preliminary Test before appearing in SAS Examination is dispensed with.
(b) All the papers of the examination will be having Multiple Choice Objective Type Question Answers except for Paper III (Language skills and Office Communications) .The Paper III will be conducted on computer for Multiple Choice Questions Answers and for section having descriptive type questions, Answer -Sheets will be provided.
(c) Duration of the paper(s) having MCQs will be of two-hour whereas paper (Paper III Language Skills and Office Communications) having both MCQs and descriptive type question answers is of three-hour duration.
(d) There will be no restriction regarding the number of attempts for SAS Part I and Part II Examination.
(e) The exemption marks in each paper have been reduced to 50% and the validity will be for a period of three examinations only.
(f) There will be a negative marking of of the marks in the objective type of question papers.
(g) The pass marks in each paper is 45%. Candidates will be declared to have qualified SAS Part I and SAS Part II examination if he/she scores pass marks in all paper. No criteria of aggregate marks in each part are fixed separately.
(h) A paper regarding quantitative analysis and logical reasoning has been introduced in SAS Part I.
(i) The Subordinate Accounts Service Examinations will consist of two parts as under: –
SAS PART-I EXAMINATION:
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Paper – I
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Management in Government including Constitutional and Financial Management Framework
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Maximum Marks 100
Pass marks: 45
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Paper – II
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Principles and Rules of Defence Accounts and Audit
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Maximum Marks-100
Pass marks : 45
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Paper – III
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Language Skills and Office Communications
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Maximum Marks-100
Pass marks : 45
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Paper – IV
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Information Technology (Theory and Practical)
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Maximum Marks-100
Pass marks : 45
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Paper – V
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Quantitative Analysis and Logical Reasoning
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Maximum Marks-100
Pass marks : 45
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SAS PART-II EXAMINATION
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Paper- VI
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Service Regulations (With Books)
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Maximum Marks-100
Pass marks : 45
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Paper- VII
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Works, Stores and Internal Audit Theory (With Books)
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Maximum Marks-100
Pass marks : 45
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Paper- VIII
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IFA System & Elements of Law
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Maximum Marks-100
Pass marks : 45
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Paper- IX
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Accountancy with Elementary Costing.
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Maximum Marks-100
Pass marks : 45
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4. The Examination schedule in the revised syllabus and subsidiary instruction for the candidates and conducting officers of the centres will be issued in due course.
5. Further, MoD (Fin) have also granted special chances to the following categories of candidates to appear in the existing pattern (i.e. existing syllabus) in SAS Part I and Part II Examination: –
(i) One special chance to all candidates who have qualified the Preliminary Test and could not qualify the SAS Part I Examination including SAS Apprentice in the existing syllabus irrespective of number of chances availed.
(ii) One special chance shall be given to all categories of candidates to clear SAS Part-II Examination as per the existing scheme who have already passed SAS Part-I Examination in the existing scheme irrespective of the number of chances availed.
(iii) In addition, after implementation/notification of Computer Based Test under new syllabus, if it is considered necessary at any stage, to provide any special chance to the pre-revised syllabus candidates further SAS Part-II Examination(s) may be conducted with the approval of CGDA.
Note: In case a candidate fails to qualify in the existing syllabus. He/She will have to appear afresh in CBT. The exemption, if any, secured by the candidates in the old syllabus will not be carried forward to the new pattern of examination and a candidate is required to appear afresh.
6. Hindi Version of this circular will follow shortly.
7. This circular may be given wide publicity by all the PCsDNCsDA. As the new pattern of examination is Computer Based Test, it is enjoined upon all concerned that computer training may be imparted to the prospective candidates. Instruction regarding demo test will be issued in due course.
(Avinash Dikshit)
Sr.Jt.CGDA(AN)
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SAS RULES 2019
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ANNEXURE-A
RULES GOVERNING THE EXAMINATION FOR ADMISSION TO THE SUBORDINATE ACCOUNTS SERVICE (SAS) IN DEFENCE ACCOUNTS DEPARTMENT
RULE 1: PERIODICITY
An examination for admission to the Subordinate Accounts Service will normally be held in selected centres fixed by the CGDA. CGDA will notify the calendar of examination in advance. The SAS Part I and Part II Examination will be preferably be conducted in the month of February and September However, the frequency and calendar of the examination will be decided on need basis by the CGDA.
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RULE 2: PATTERN
The examinations will be conducted on Computer Based Test (CBT) in two parts. The SAS Part-I and SAS Part-II examinations comprising of following papers. Only those candidates who qualify the SAS Part-I examination will appear in SAS Part II examination: –
(a) SAS PART – I EXAMINATION
Paper-I:Management in Government including Constitutional and Financial Management Framework
Paper-II: Principles and Rules of Defence Accounts and Audit
Paper-III: Language Skills and Office Communications
Paper-IV: Information Technology (Theory and Practical) Paper -V: Quantitative Analysis and Logical Reasoning.
(b) SAS PART -II EXAMINATION
Paper-VI: Service Regulations – (With Books)
Paper-VII: Works, Stores and Internal Audit – (With Books)
Paper-VIII: IFA System & Elements of Law
Paper-IX: Accountancy with Elementary Costing
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RULE 3:
Admission to the examination will be open to Senior Auditors/ Auditors/ Clerks/ Typist/ DEOs/ Stenographers/ Hindi Translators and Librarians.
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RULE 4:
To be eligible for appearing in the SAS Part I examination, an individual must have put in two years ‘ service (including continuous temporary service) in the Department provided that the candidate must have cleared the probation period. This will be applicable to all candidates’ uniformly i.e. departmental candidates, or those who joined the Department through SSC or Inter-departmental transfer basis.
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RULE 5:
Service rendered as a DEO ‘A’ in the Department (whether permanent or temporary will count against these limits for determining eligibility to appear in the examination. Service rendered by inter-departmental transfer candidates will not be counted unless the candidates have served at least two years in the Department.
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RULE 6:
There is no restriction for candidates for appearing in the SAS Part-I Examination and SAS Part-II examination. Only those who pass Part I, will be allowed to appear in Part II of the examination.
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RULE 7: SAS APPRENTICE
All persons appointed direct to the Subordinate Accounts Service as SAS Apprentice should sit for the first examination i.e. SAS Part I Examination after their appointment. They will have to pass the examination during the period of probation.
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RULE 8: PROCEDURE FOR SELECTION
Procedure to be followed in selecting suitable candidates for admission to the examination will be notified by the C.G.D.A. from time to time.
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RULE 9 :SCREENING OF CANDIDATES BY A BOARD OF OFFICERS
Intending candidates (including those who are on deputation) will be carefully screened by a Board of Officers comprising the Principal Controller/ Controller/Additional Controller/Joint Controller, another IDAS Officer and one Accounts Officer/Senior Accounts Officer. The name(s) of the intending candidates who fulfill(s) the prescribed criteria and are recommended by the Board of Officers and accepted by the PCDA/CDA be sent to the CGDA ‘s Office
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RULE 10: CONDUCTING OF EXAMINATION ON HOLIDAYS
If owing to some unforeseen event on any particular day on which the SAS examination programmed to be held, is declared a holiday, the examination originally programmed for that day will be conducted and will not be postponed.
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RULE 11:INSTRUCTION FOR CONDUCTING EXAMINATION
The detailed instructions for conducting the examination and instructions for candidates etc will be sent by the CGDA to the Conducting Officers of the concerned examination centre and Principal Controllers/Controllers in advance
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RULE 12: WITHDRAWAL OF CANDIDATURE
A candidate could withdraw before the due date stipulated by the CGDA in the notifications of the examination by writing a simple application. Such withdrawals will be allowed by the PCDAICDA concerned when circumstances of the case fully justify it. PCDA/CDA should subsequently intimate the details; of such candidates to the CODA .
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RULE 13: MALPRACTICE
Any candidate who is found indulging in any malpractice such as copying, in possession of unauthorized books/notes, or attempting to influence an examiner in regard to evaluation of his answer papers, disclosure of identity in any form1 etc., may not only be disqualified for that examination but may also be debarred from appearing in future SAS Examination and in addition proceeded against under the CCS(CCA) Rules, 1965 for non-maintenance of absolute integrity. For the Paper to be answered with books, candidates may bring with them Compendium of Audit decisions issued by CGDA in addition to the prescribed books. No handwritten notes, index, key, printed notes or any other kind of study material will be allowed in the examination hall.
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RULE 14: QUALIFYING STANDARDS
A candidate will be declared to have pass the Part-I and Part-II SAS Examination if he secures not less than 45% marks in each paper as well as aggregate in each part.
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RULE 15(a):EXEMPTIONS
A candidate securing 50% and above marks in each subject is eligible for exemption.
RULE 15(b):
The exemptions under these Rules are mandatory. Candidates who become eligible for exemptions(s) under these Rules with reference to their performance in earlier examinations will have to avail of such exemption(s) compulsorily dispensing with the necessity for the submission of applications for the purpose. Further, the validity of the exemption mark(s) secured in earlier examinations will be valid for a period of three consecutive examinations only irrespective of the fact whether he appears in the examination held or has been granted withdrawal. After that he /she will have to re-appear m that paper(s). Principal Controllers/Controllers are to ensure that details of exemptions are correctly furnished showing details of last examination with Year and Roll No. and exemption marks secured in the papers.
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RULE 16:SYLLABUS etc.
Syllabus, books etc. prescribed and the pattern of questions to be set in respect of each paper of SAS Part I and Part II Examination are as under. In case of revision/amendment of the existing manuals/orders etc. the updated version will stand incorporated in the syllabus.
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SAS PART-I EXAMINATION
PAPER -I:MANAGEMENT IN GOVERNMENT INCLUDING CONSTITUTIONAL AND FINANCIAL MANAGEMENT FRAMEWORK (WITHOUT BOOKS)
Maximum Marks-100; Pass marks: 45 Time Allowed: 2 Hours
SYLLABUS
Section- I (40% weightage)
(i) Parts I, V, XII, XIV, XIVA and XX of the Constitution of India (Questions on such matters as manner of elections, conditions for eligibility, qualification, procedural details and jurisdiction of courts etc. will be excluded)
(ii) Comptroller & Auditor General Duties, Power, Conditions of Service Act, 1971
(iii) Organization, Structure and function of MoD, Service HQrs and other allied Organizations- MoD Website, Annual Report of Ministry of Defence (Current Year), Appendix “A” &”B” to Defence Service Estimates.(iv) Chapters 1, IV, VI, IX and X of OM Part -I (Revised Edition, 20 14) including working of PCDA, New Delhi
Section -II(60% weightage)
(iv) CCS (CCA) Rules,
(v) CCS (Conduct) Rules
(vi) RTI Act, 2005 and amendments thereto.
(vii) Official Language Act
(viii) The sexual harassment of women at workplace (Prevention, Prohibition, and Redressal) Act 2013
(ix) GFR 2017- Relevant Portion (Chapter 1, 2, 3) i.e. Introduction, General System of Financial Management and Budget formulation and implementation
(x) Fiscal Responsibility Legislation (FRBM Acts and Rules)
(xi) Performance and Outcome Budget
(xii) Contingency Fund of India Rules 1952
(xiii) Contingency Fund of India Act.
(xiv) The Administrative Tribunal Act, 1985
LIST OF BOOKS
1. The Constitution of India
2. Comptroller & Auditor General Duties, Power, Conditions of Service Act, 1971
3. Appendix “A” &”B” to Defence Service Estimates.
4. OM Part -I
5. CCS (CCA) Rules,
6. CCS (Conduct) Rules
7. RTI Act, 2005 and amendments thereto.
8. Official Language Act
9. The sexual harassment of women at workplace (Prevention, Prohibition, and Redressal) Act 2013
10. GFR 2017- Relevant Portion (Chapter 1, 2, 3)
11. Fiscal Responsibility Legislation (FRBM Acts and Rules)
12. Performance and Outcome Budget
13. Contingency Fund of lndia Rules 1952
14. Contingency Fund of India Act.
15. The Administrative Tribunal Act, 1985
Note:
1. OMs/Circulars/lnstructions issued by MoD/CGDA during the year on the above subjects will also be part of the syllabus and material for understanding the Defence Services/Organisation.
2. The question paper comprises of 100 objective type questions with multiple choice answers.
3. There will be a Negative marking of Y4 of the marks for each wrong answer.
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PAPER-II: PRINCIPLES AND RULES OF DEFENCE ACCOUNTS AND AUDIT (WITHOUT BOOKS)
Maximum Marks-100; Pass marks: 45 Time Allowed: 2 Hours
SYLLABUS
(i) Defence Audit Code
(ii) Defence Accounts Code
(iii) Central Govt Accounts (Receipt & Payments Rules), 1983 (Part III Section I)
(iv) Chapter -6, 7, 8, 15 to 18 of lntroduction to Government Accounts and Audit
(v) Classification Hand Book, Defence Services -Receipts & Charges
(vi) Pamphlet of Revenue, Debt and Remittance Heads.
(vii) List of Major and Minor Heads of Accounts
(vii) Portion relating to CID schedule adjustment of Civil Accounts Manual (
(viii) Financial Regulations Part – I (Vol-I and II)
(ix) Chapter – 1 to 5 and 9 and list of Appendices 1 to 8, 10,13,13A, 19, 22 to 30 of Financial Regulations Part -II
(x) Chapters III, IV, VI, VII, VIII, IX, XI and XII of OM Part-II Vol
(xi) Government Accounts i.e. Chapter 4 of General Financial Rules, 2017
(xii) Government Accounting Rules, 1990
(xiii) Chapter I of Factory Accounting Rules
(xiv) Defence Budget including Defence Services Estimates and MoD (Civil)
(xv) Defence Pension Budget, Payment and Accounting of defence pensions (MoD Budget documents and Relevant portions of PCDA (Pension), Manual- OM-IV
(xvi) Tax Deduction at Source (TDS) and procedure relating to filing of Returns by the Deductor (Instruction s issued by IT Department/Web site of Income Tax Dept.)
LIST OF BOOKS/SUGGESTED READINGS
1 Defence Audit Code (Revised Edition, 2013)
2 Defence Accounts Code (Revised Edition 2014)
3 Central Govt Accounts (Receipt & Payments Rules), 1983 (Part III Section I)
4 Introduction to Government Accounts and Audit
5 Classification Hand Book, Defence Services – Receipts & Charges (Revised Edition 2014)
6 Pamphlet of Revenue, Debt and Remittance Heads.
7 List of Major and Minor Heads of Accounts
8 Civil Accounts Manual
9 Financial Regulations Part – I ( Vol-I and II)
10 Financial Regulations Part -II
11 OM Part-II Vol-I
12 General Financial Rules, 2017
13 Government Accounting Rules, 1990
14 Factory Accounting Rules
15 Defence Budget including Defence Services Estimates and MoD (Civil)
16 Defence Pension Budget, Payment and Accounting of defence pensions (MoD Budget documents and Relevant portions of PCDA (Pension), Manual- OM-IV (2014 edition))
17 Instructions issued by IT Department/Web site of Income Tax Dept on Tax Deduction at Source (TDS) and procedure relating to filing of Returns by the Deductor.
Note:
1. OMs/Circulars/lnstructions issued by MoD/CGDA during the year on the above subjects will also be part of the syllabus.
2. The question paper comprises of 100 objective type questions with multiple choice answers.
3. There will be a Negative marking of 1/4 of the marks for each wrong answer.
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PAPER- III: LANGUAGE SKILLS AND OFFICE COMMUNICATION
Maximum Marks-100; Pass marks: 45 Time Allowed: 3 Hours
SYLLABUS SECTION-A: READING & VERBAL ABILITY (MCQ) – 35 MARKS (i) Verbal Reasoning
(ii) Sentence correction
(iii) Idioms and phrases
(iv) Grammar Applications
(v) Antonyms and Synonyms
(vi) Vocabulary Skills
(vii) Arranging Sentences in order
(viii) Comprehension
(ix) Learning Skills (4 C’s: Critical thinking, creative thinking, communicating and collaborating)
SECTION-B: NOTING AND DRAFTING – 65 MARKS (a) Precis of correspondence or of notes on an official subject.
(b) Drafting of an official letter or an Office Memorandum or an Official Note/Communication .
Note: Section ‘A’ will contain multiple choice objective questions and Section ‘B’ the subjective questions. There will be a Negative marking of ‘Ii of the marks for each wrong answer in Section ‘A’ .
SUGGESTED BOOKS:
1. Books which may contain questions, Standard of which is similar to the Indian Banking Services for Clerical Grade and Probationer Officers.
2. Karyalay Sahayika a book published by Kendriya Sachivalaya, Hindi Parishad, New Delhi.
3. Precis and Draft by Muthuswamy and Brinda
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PAPER- IV: INFORMATION TECHNOLOGY (THEORY AND PRACTICAL)
Maximum Marks-100; Pass marks : 45 Time Allowed: 2 Hours SYLLABUS
THEORY PORTION -30 MARKS
ELEMENTS OF A COMPUTER
(i) Characteristics of Computer
(ii) Hardware:
(a) Computer components viz. definitions of Processor, RAM, ROM, HDD, Flash/USB Drive
(b) Parts of Computer :Keyboards, Mouse, Printer, MFD
(iii) Software:
(a) System Software: Definition, type, usage
(b) Application software: Definition, Application software being used in the department viz. Tulip, Dolfin, New Compilation System, Defence Travel System, Aashraya, Suvigya, Nidhi, SIFA, Visliwak, Bhawan and their area of utility , Pension Softwares
(iv) Definition of information difference between data and information
(v) Big data, Data analysis, Data mining, Data warehousing- Basic concepts only
(vi) Centralised and Decentralised System; definition, difference, example of such system in the department
COMPUTER AND COMMUNICATION
(i) Need for data transmission over distance
(ii) Networking:
(a) Type of Networking-LAN/WAN/MAN
(b) Networking components: Switches, Routers, Firewall- their definition and usage
(iii) Internet and Intranet -definition usage, difference between the two
(iv) Client Server Networks
(v) Social media: Facebook, Twitter, You-tube and department present in them
OPERATING SYSTEM
Operating system concepts: Definition, type and tasks of OS
IT SECURITY
(i) Concept of IT security : Privacy, Protection, Authorization, Multifactor authentication
(ii) Security risks: Virus, Trojans, Malware, spyware
(iii) Preventive measures
(iv) Cyber Security & Password policies circulated by HQrs office
DATABASE MANAGEMENT
(i) RDBMS & DBMS -definition and difference, examples
(ii) Structured Query Language (sq): Select, Insert, Update, Delete
(iii) Conditional Queries: Basic Condition – Linking of more than one table
(iv) Data Encryption: Types of data encryption
(v) Difference: Server side scripting and Client Side Scripting
PRACTICAL PORTION – 70 MARKS
(i) Operating skills in word processing package (40%)
(ii) Operating skills in spread sheet package. (30%)
(iii) Operating skills in presentation package. (30%)
SUGGESTED BOOKS
Any Book on topics relevant to the syllabus prescribed as the candidates prefer and OM Part-XI (EDP).
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PAPER- V: QUANTITATIVE ANALYSIS AND LOGICAL REASONING
Maximum Marks-100; Pass marks: 45 Time Allowed : 2 Hours
SYLLABUS/BOOKS
(A) DATA INTERPRETATION
i. Data Tables
ii. Pie Charts iii. 2 Dimensional Graphs iv. Bar Charts
v. Venn diagram vi. Geometrical Diagram vii. Pert Charts
(B) DATA SUFFICIENCY
(C) REASONING
i. Deduction
ii. Logical connectives
iii. Linear sequencing
iv Selections
v Distribution
vi. Circular arrangement
vii. Networks/routes
vii. Binary Logic
ix. Cubes
(D) QUANTITATIVE ABILITY
i. Permutation and combination
ii. Probability
iii. Simple Equation
iv. Quadratic Equations
v. Ratio-proportion -variation
vi. Percentages
vii. Indices and Surds
viii. Profit and loss
ix. Simple Interest and Compound Interest
(E) STATISTICS & STATISTICAL SAMPLING
i. Class interval, Frequency Distribution and Histograms
ii. Arithmetic Mean and Geometric Mean, Median, Mode-Concepts and inter se Comparison
iii. Range, Variance, Standard Deviation, Quartile Deviation and Coefficient on Variance- Concepts & inter se comparison
iv. Sampling: –
• What is Statistical Sampling?
• Statistical Sampling vs. Non-Statistical Sampling
• Advantage of Statistical Sampling
• Random Number Table & Sampling
• Sampling Error vs.Non-Sampling Error
• Simple Random Sampling (with and without replacement) Systematic Random
• Sampling
• Systematic Random Sampling
• Stratified Random Sampling
• Cluster Sampling
• Probability Proportional to Size Sampling
• Multi-Stage Sampling
• Attribute & Variable Sampling
• Step-by step Sampling
• Discovery Sampling
• Monetary Unit Sampling
• Audit Hypothesis Testing
REFERENCE BOOKS
Books which may contain questions, Standard of which is similar to the Indian Banking Services for Clerical grade and Probationer Officers.
Note:-
1. The question paper comprises of 100 objective type questions with multiple choice answers.
2. There will be a Negative marking of Y4 of the marks for each wrong answer.
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SAS PART-II EXAMINATION
PAPER- VI: SERVICE REGULATIONS ( PRACTICAL)
Maximum Marks-100; Pass marks : 45 Time Allowed: 2 Hours
SYLLABUS
SECTION-I -P&A (CIVIL) (40% WEIGHTAGE)
(i) (Chapter-12(I), 12(1X),9 and 4 of General Financial Rules
(ii) Fundamental Rules & Supplementary Rules :-
(a) Part I – General Rules.
(b) Part II- T.A. Rules.
(c) Part III- CCS (Leave) Rules, 1972.
(d) Part-IV- Dearness Allowances.
(e) Part-V – HRAICCA.
(iii) Central Govt. Employees Group Insurance Scheme
(iv) Medical Attendance Rules/CGHS Rules
(v) Leave Travel Concession Rules
(vi) Children Educational Assistance Rules
(vii) House Building Advance Rules
(viii) Overtime Allowance Rules
(ix) CCS(Revised) Pay Rules, 2016 – Seventh Pay Commission Circular issued on deduction of Income Tax at source from salaries issued by Central Board of Direct Taxes every year.
SECTION -II: PROVIDENT FUND AND PENSION (20% WEIGHTAGE)
(x) General Provident Fund (Central Services) Rules
(xi) Contributory Provident Fund (India) Rules
(xii) CCS Pension Rules 1972.
(xiii) Dearness Relief to Pensioners
(xiv) Pension Regulations I & II
(xv) AFPP Fund Rules
(xvi) DSOP Fund Rules
(xvii) NOPF Rules
(xviii) AFOPF Rules
(xix) GPF (DS) Rules.
(xx) New Pension Scheme
SECTION-III ( PAY& ALLOWANCES -SERVICES)( 40% WEIGHTAGE)
A) ARMY
(xxi) P&A Regulations (Officers) (xxii) P & A Regulations (ORs) (xxiii) Leave Rules for the Services Volume I (Army) (xxiv) Provisions of Travel Regulations peculiar to the Services (xxv) Army Group Insurance Scheme (xxvi) OM Part IX (xxvii) OM Part X B) AIR FORCE
(xxi) P & A Regulations for the IAF (xxii) Leave Rules for the Services Volume III(Air Force) (xxiii) Provisions of Travel Regulations peculiar to the Services (xxiv) OM Part III C) NAVY(xxi) P & A Regulation for Navy
(xxii) Leave Rules for the Services Vol-II-Navy (xxiii) Provisions of Travel Regulations peculiar to the Services (xxiv) OM Part VII D) FACTORY(xxi) OM Part VI
(xxii) Travel Regulation for Defence Civilians (xxiii) Pay Rules for Industrial Employees (xxiv) Leave Rules for Industrial Employees (xxv) Travel Regulations application for Defence Civilians.Note: (i) OMs/Circulars/Instructions issued by Ministry of Personnel/DoPT/MoD/CGDA during the year on the above subjects will also be part of the syllabus. (ii) A candidate has to opt. any one from the following Sub-Section A to D of Section ID.
LIST OF BOOKS/SUGGESTED READINGS
SECTION I
1. General Financial Rules 2017
2. Fundamental Rules & Supplementary Rules (Part-I to V)
(a) Part I- General Rules.
(b) Part II- T.A. Rules.
(c) Part III- CCS (Leave) Rules, 1972.
(d) Part-IV- Dearness Allowances .
(e) Part-V – HRA/CCA.
3. Central Govt. Employees Group Insurance Scheme
4. Medical Attendance Rules/CGHS Rules
5. Leave Travel Concession Rules
6. Children Educational Assistance Rules
7. House Building Advance Rules
8. Overtime Allowance Rules
9. CCS(Revised) Pay Rules, 2016 – Seventh Pay Commission
SECTION -II
10. General Provident Fund (Central Services) Rules
11. Contributory Provident Fund (India) Rules
12. CCS Pension Rules 1972.
13. Pension Regulations I & II
14. AFPP Fund Rules
15. DSOP Fund Rules
16. NOPF Rules
17. AFOPF Rules
18. GPF (DS) Rules.
19. New Pension Scheme
SECTION-III
(A) ARMY
1. P&A Regulations (Officers)
2. P & A Regulations (ORs)
3. Leave Rules for the Services Volume I (Army)
4. Provisions of Travel Regulations peculiar to the Services
5. Army Group Insurance Scheme
6. OM Part IX
7. OM Part X
(B) AIR FORCE
1. P & A Regulations for the IAF
2. Leave Rules for the Services Volume III(Air Force)
3. Provisions of Travel Regulations peculiar to the Services
4. OM Part III
(C) NAVY
1. P & A Regulation for Navy
2. Leave Rules for the Services Vol-II-Navy
3. Provisions of Travel Regulations peculiar to the Services OM Part VII
D) FACTORY
1. OM Part VI
2. Travel Regulation for Defence Civilians
3. Pay Rules for Industrial Employees
4. Leave Rules for Industrial Employees
5. Travel Regulations application for Defence Civilians.
Notes:
1. OMs/Circulars/lnstructions issued by the central government/MoD/CGDA during the year on the above subjects will also be part of the syllabus.
2. The question paper comprises of 100 objective type questions with multiple choice answer.
3. There will be a Negative marking of 1/4 of the marks for each wrong answer.
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PAPER- VII: WORKS, STORES AND INTERNAL AUDIT ( PRACTICAL)
Maximum Marks-100; Pass marks : 45 Time Allowed: 2 Hours SYLLABUS SECTION -I (WORKS ACCOUNTS) (50 % WEIGHTAGE) (i) MES REGULATIONS
(ii) DEFENCE WORKS PROCEDURE
(iii) OPERATIONAL WORKS PROCEDURE
(iv) U.A. MANUAL
(v) MES LOCAL AUDIT MANUAL
(vi) O.M. PART -VIII
(vii) QUARTERS&RENT (RENT PROCEDURE)
(viii) IAFW 2249 (GENERAL CONDITIONS OF CONTRACT)
(ix) ORDERS ON DELEGATION OF POWERS FOR WORKS
(x) BORDER ROADS MANUAL
SECTION – II(STORE ACCOUNTS AND INTERNAL AUDIT) (50 % WEIGHTAGE) (A) ARMY (i) STORE ACCOUNTING INSTRUCTIONS
(ii) ARMY LOCAL AUDIT MANUAL PART- I & II
(iii DEFENCE SERVICE REGULATIONS VOL I & II
(iv) DRDO MANUAL (ARMY SECTION)
(B) AIR FORCE (i) IAP – 1501.
(ii) AIR FORCE LOCAL AUDIT MANUAL
(iii) IAP – 1541 -Provisioning and Procurement for Air Force.
(C) NAVY (i) NAVAL STORE KEEPING MANUAL
(ii) INDIAN NAVY VICTUALLING MANUAL
(iii) NAVAL LOCAL AUDIT MANUAL
(iv) PROCUREMENT MANUAL MM 3
(v) MATERIAL PLANNING MANUAL FOR NAVY
(D) FACTORY (i) OFFICE MANUAL PART VI.
(ii) FACTORY ACCOUNTING RULES.
(iii) MANUAL FOR PROVISIONING AND PROCUREMENT IN ORDNANCE FACTORY
(iv) CHIEF INTERNAL AUDITOR MANUAL
Note: (i) OMs/Circulars/Instructions issued by DoPT/MoD/CGDA during the year on the above subjects will also be part of the syllabus. (ii) A candidate has to opt any one from the following Sub-Section A to D of Section II
LIST OF BOOKS/SUGGESTED READINGS SECTION -I 1 MES REGULATIONS
2 DEFENCE WORKS PROCEDURE
3 OPERATIONAL WORKS PROCEDURE
4 U.A. MANUAL
5 MES LOCAL AUDIT MANUAL
6 O.M. PART -VIII
7 QUARTERS&RENT (RENT PROCEDURE)
8 IAFW 2249 (GENERAL CONDITIONS OF CONTRACT)
9 ORDERS ON DELEGATION OF POWERS FOR WORKS
10 BORDER ROADS MANUAL
SECTION – II (A) ARMY
1. STORE ACCOUNTING INSTRUCTIONS
2. ARMY LOCAL AUDIT MANUAL PART- I & II
3. DEFENCE SERVICE REGULATIONS VOL I & II
4. DRDO MANUAL (ARMY SECTION)
(B) AIR FORCE
1. IAP – 1501.
2. AIR FORCE LOCAL AUDIT MANUAL
3. IAP – 1541 – PROVISIONING AND PROCUREMENT FOR AIR FORCE.
(C) NAVY
1. NAVAL STORE KEEPING MANUAL
2. INDIAN NAVY VICTUALLING MANUAL
3. NAVAL LOCAL AUDIT MANUAL
4. PROCUREMENT MANUAL MM 3
5. MATERIAL PLANNING MANUAL FOR NAVY
(D) FACTORY
1. OFFICE MANUAL PART VI.
2. FACTORY ACCOUNTING RULES.
3. MANUAL FOR PROVISIONING AND PROCUREMENT IN ORDNANCE FACTORY
4.CHIEF INTERNAL AUDITOR MANUAL
Notes:
1. OMs/Circulars/Instructions issued by the central government/MoD/CGDA during the year on the above subjects will also be part of the syllabus.
2. The question paper comprises of 100 objective type questions with multiple choice answer.
3. There will be a Negative marking: of 1/4 of the marks for each wrong: answer.
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PAPER- VIII: IFA SYSTEM WITH ELEMENTS OF LAW
Maximum Marks-100; SYLLABUS Pass marks: 45 Time Allowed: 2 Hours SECTION-I: PROCUREMENT AND DELEGATION OF FINANCIAL POWERS (60MARKS) (i) Chapter- 6, 7 and 8 of General Financial Rules, 2017
(ii) Chapters-3, 6 and 7 of Financial Regulations Part-I Vol-I (iii) DGS & D Manual. (iv) Defence Procurement Manual
(v) Defence Procurement Procedure
(vi) Purchase Management -(DRDO)
(vii) OFB Procurement Manual ,
(viii) OFB Plant & Machinery Manual Delegation of Financial Power Rules, 1978
(ix) Orders and Instructions relating to delegation of financial powers to the Defence Services and other allied organizations viz. DRDO, OFB, Border Roads and Coast Guard
(xi) E-Procurement in Government
(xii) CVC orders relating to procurement of Goods and Services including CTE Manual, 2002
(xiii) INCOTERMS
SECTION-II: ELEMENTS OF LAW (40 MARKS)
(i) The Indian Contract Act, 1872 (9 of 1872) (Preliminary- Sec-1&2 and Chapter-II)
(ii) The Sale of Goods Act, 1930 (3 of 1930) (Chapter I and II)
(iii) The Arbitration and Conciliation Act, .1996 (26 of 1996) (Chapter”i, II & ID)
(iv) The Negotiable Instrument Act, 1881(26 of 1881) (Chapter I, TI & IV)
(v) The Factories, Act, 1948 (63 of 1948) (Chapter I and X)
(vi) The Workman’s Compensation Act, 1923 (8 of 1923) (Chapter I and II)
(vii) The Minimum Wages Act, 1948 (11 of 1948) (Sections-1,3,4,5, 12,22,22A)
(viii) The Payment of Wages Act, 1936 (4 of 1936) (Sections-1,2,3,4,9,20;21)
(ix) Letter of Credit
(x) GST Bill/Act BOOKS/SUGGESTED READINGS 1 General Financial Rules, 2017
2 Financial Regulations Part-I Vol-I
3 Defence Procurement Manual
4 Defence Procurement Procedure
5 Purchase Management -(DRDO)
6 OFB Procurement Manual,
7 OFB Plant & Machinery Manual
8 Delegation of Financial Power Rules, 1978
9 Orders and Instructions relating to delegation of financial powers to.the Defence Services and other allied organizations viz. DRDO, OFB, Border Roads and Coast Guard
10 Instructions on E-Procurement in Government
11 CVC orders relating to procurement of Goods and Services including CTE Manual, 2002
SECTION-II:ELEMENTS OF LAW
1. The Indian Contract Act, 1872
2. The Sale of Goods Act, 1930
3. The Arbitration and Conciliation Act, 1996
4. The Negotiable Instrument Act, 1881
5. The Factories, Act, 1948 (63 of 1948)
6. The Workman’s Compensation Act, 1923
7. The Minimum Wages Act, 1948
8. The Payment of Wages Act, 1936
9. Letter of Credit (Banking law & Practice by P.N. VARSHNEY)
10. GST Bill/Act Note: 1. OMs/Circulars/Instructions issued by the central government/MoD/CGDA during the year on the above subjects will also be part of the syllabus.
2. The question paper comprises of 100 objective type questions with multiple choice answer.
3. There will be a Negative marking of 1/4 of the marks for each wrong answer.
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PAPER- IX: ACCOUNTANCY WITH ELEMENTARY COSTING
Maximum Marks-100; Pass marks : 45 Time Allowed: 3 Hours SYLLABUS |
| SECTION-I: FINANCIAL ACCOUNTING — 50 MARKS );> Basic Concepts and Conventions, Accounting Equation, Generally Accepted Accounting Principles (GAAP), Cash Basis and Accrual Basis of Accounting Concepts and Comparative Analysis Accounting process from recording of transaction s to preparation of Financial Statement, Preparation of Bank Reconciliation Statement, Preparation of Trial Balance including rectification of errors. );> Depreciation, Provisions and Reserves );> Trading, Profit and Loss Accounts and Balance Sheet. );> Analysis of Financial Statements- Ratio Analysis, Fund Flow and Cash Flow Statement Preparation of Financial Statements (other than Companies) o Receipt and Payments Account o Income and Expenditure Account and o Balance Sheet Accounting Standards- Framework for preparation and presentation of financial statement, Brief overview of Indian Accounting StandardsSECTION II:ELEMENTARY COSTING— 50 MARKS );> Objects and Principles of Cost Accounting. );> Different methods of Cost Accounting. Elements of Cost – Direct Labour, Direct Material, Direct Expenses and overheads, their classification apportionment and charging. Cost Control Accounts, Production Accounts and Cost Sheets, Reconciliation of Cost and );:>- Financial Accounts. );> Cost Systems – Job costing and process costing. );> Marginal Costing, Cost-Volume-Profit relationship; Break-even analysis.SUGGESTED BOOKS 1. Introduction to Accounting by T S Grewal 2. Advanced Accounting – Shukla& Grewal 3. Principles and Practices of Accountancy by R L Gupta and V K Gupta 4. Cost Accounting by Shukla, Grewal and Gupta 5. Indian Accounting Standards issued by CAI.Note: 1. The question paper comprises of 100 objective type questions with multiple choice answers.2. There will be a Negative marking of 1/4 of the marks for each wrong answer. |
| RULE 17:QUESTION PAPERS
The question papers will be set by officers nominated for the purpose by the C.G.D.A. The questions so set will be moderated by a Committee/Officer nominated by the CGDA. |
| RULE 18:NAME OF THE CENTRES The examination will be conducted at Centres decided by the CGDA depending upon the feasibility and numbers of candidates. |
| RULE 19:CHANGE OF CENTRE The Centre of Examination will be the nearest to the duty point of the candidates. In case where due to exceptional circumstances a candidate desires to take the examination at a centre other than the one nearest to his/her duty point, his/her application together with specific recommendations of the Principal Controller/Controller should be forwarded to HQrs. office for consideration. Under no circumstances he/she may be permitted to sit in the examination as per his/her choice without prior approval of the HQrs. office. |
| RULE 20: REVALUATION OF ANSWER BOOKS :
SAS candidates may apply to the CGDA through proper channel for revaluation of Papers of SAS Part-I and Part-II examinations, subject to fulfillment of the following stipulations: (a) The SAS candidates would deposit a fee of Rs.500/= in respect of each paper for which revaluation is sought for. (b) The candidates concerned should have obtained at least 30% of marks in the paper(s) for which they want revaluation. (c) Such requests should be made by the candidate to the CGDA (through concerned PCDA/CDA) within the time limit prescribed by the CGDA (d) The Revaluation does not mean remarking of the answers. |
| RULE 21: RESULT The result of the Examination will be notified by the CGDA to all concerned. |
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RULE 22:RELAXATION OF QUALIFYING STANDARD FOR SC/ST CANDIDATES.
Relaxation in qualifying standards of SC/ST candidates will be allowed with reference to DPAR OM No. F/36021/10/76-Esrr(SC) dated 21.01.77. The relaxation to be allowed will be fixed in advance and notified for information of the candidates in the light of the observations made by Hon’ble Supreme Court in their Judgment dated 1.4.86 in civil appeal No. 2952 of 1984 by the C&AG of India. The extent of relaxation will be allowed at the discretion of the CGDA and notified at the time of issue of circular calling for names of willing candidates to appear in the SAS examination. Information in respect of SC/ST who intend to appear in SAS examination is to be furnished accurately with reference to the information recorded in their Service books. |
| RULE 23: OPTION TO ANSWER EITHER IN HINDI OR ENGLISH
The candidate is allowed option in all the papers to answer the questions either in Hindi or English. The option is, however for the complete paper only and not part thereof. Therefore, a candidate can opt to answer all the questions of a full paper or all papers either in Hindi or English. In other words, optional use of Hindi or English question-wise will not be permitted. |
| RULE 24 :FREEZING OF TRANSFERS Request for change of centre should not normally be entertained after notification of the approved list of candidates. Instructions contained in CGDA’s Office Memo No. 330121(5)/71/AN-Cell dated 30.l 0.71 in regard to freezing of transfer of approved candidates during the period say 6 weeks before commencement of the examination so as to avoid shortage of question papers at the centres, will be strictly followed. |
| RULE 25:PROHIBITION OF MOBILE PHONE
No candidate shall be allowed to enter in the examination hall with Mobile phones or any other electronic device except simple Calculator. Possession of any such electronic gadget in examination hall is completely banned in the examination hall and will be malpractice |
| RULE 26: PUBLICATION OF MODEL ANSWERS Model Answers of SAS examinations will be disclosed after two years from the last date of the examination. |
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RULE 27:POWER TO RELAX RULES
The CGDA is authorized to grant relaxation of rules on case to case basis |
Source: PCA