Revised Syllabus of Subordinate
Audit/Accounts Services (SAS)
Examination Consolidated
October, 2022 and March, 2025
Committee Members:
1. Shri M S
Subrahmanyam, DG (Commercial Audit), Hyderabad
2. Ms. Alka Rehani
Bhardwaj, DG (GA)
3. Sh. Manish Kumar-II,
DG (F&C)
4. Sh. Sandip Roy, DG
(Central Railway)
5. Shri Saurabh Kumar
Mallick, DG (Central Region)
6. Sh. ShailendraVikram
Singh, DG (PC)
7. Sh. Bijit Kumar
Mukherjee, PD (Local Bodies)
8. Shri Sumant Narain,
PD (Northern Railways)
9. Shri Vikram D
Murugaraj, PDA (Railway Commercial)
10. Shri V S
Venkatanathan, PDA (Defence), Chandigarh,
Convenor: Shri Purushottam Tiwary, DG (Exam)
Chairperson: Shri K.S. Subramanian, ADAI (Staff)
Note: As approved by the Comptroller and Auditor General of India, certain papers viz. PC-3, PC-8, PC-9, PC-10 & PC-20 of the Revised Syllabus (October 2022) of SAS Exam, were further revised on 11.03.2025, as incorporated below.
Group- I
PC 1: Language Skills (For all branches) Duration: 3 hours Maximum
Marks: 100
|
Objective: |
1. To test the candidates’ ability to read and comprehend given
content and to express ideas clearly,
correctly and in a concise manner.
2. To test the ability of the candidate to analyse information
before drafting an audit product.
Detailed Syllabus:
Type of Questions #: ‘Descriptive’
1. Draft paragraph/
Draft Audit Comments- (range 25-30 marks)
Candidates would be expected to frame a Draft Paragraph or Draft
Audit Comments from the given material
(may include contents from Compliance Audit, Performance Audit and/ or Financial Statements of Autonomous
Bodies/ PSUs & Accounts of State/ Central
Government).
2. Short Essay- (500 words; range 20- 25 marks) Candidates would be
required to write one essay from four/ five given topics. They will be expected to keep closely to the subject of
the essay to arrange their ideas in orderly fashion and to write concisely. Credit will be given
for effective and exact expression.
3. Precis- (one third length of the given passage; range 20-25 marks)
The candidate is expected to write a summary or a gist of the main points of
a comprehensive passage that is supposed
to cover the main essence/ idea of the passage in her/ his own words.
4. Answering questions after reading a passage (range 10-15 marks) Candidates
would be given a passage to read and comprehend and to answer three to five short questions in clear, concise and
correct language.
5. Letter writing/ drafting OM- (range 10-15 marks) Candidates would be
asked to write an official/ Demi official letter or to draft an Office Memorandum on a given subject.
Reading Material
1. MSO Audit Section 7
Chapter 3 Preparation of Audit Report.
2. Style Guide as
prescribed by the Department.
3. Precis and Draft by
Muthuswamy and Brinda
4. Karyalay Sahayika- a book published by Kendriya Sachivalaya,
Hindi Parishad, New Delhi.
5. Books which may contain question, standard of which is similar to
the Indian Banking Services for Clerical
Grade and Probationary Officers
Group- I
PC 2: Government Audit (For all branches) Duration: 2 hours Maximum
Marks: 100
|
Questions would
primarily be case study-based |
|
Objectives: |
To assess Candidate’s
knowledge about:
∙ Audit, type of audits
and auditing process, new development in audit ∙ Mandate of C&AG of
India and ability to apply rules provision for audit at all stages. Note:
⮚ While the details of
different types of audit will be covered in respective Group II papers, this paper would assess the
candidate’s ability to differentiate between different audits and their applicability.
⮚ Different rules/
provisions that form criteria for audit should not be asked to test knowledge of candidates as part of this
paper. However, the questions may be asked
about applicability of such rules. In such a case, the rule provision
may be provided to candidates as part of
case.
I. Audit & CAG’s
mandate: (Weightage – 15 per cent)
∙ Definition, type of audits
∙ Vision and Mission of C&AG of India
∙ Constitution of India (relevant provisions
related to C&AG of India)
i. Part I, Article-12
ii. Part V (Procedures in financial matters- Article 112-117,
Chapter V- C&AG of India- Article
148-151)
iii. Part VI (Procedures
in financial matters- Article 202-207)
iv. Part IX, IX A (The Panchayats, the Municipalities, along with
11th and 12th schedules), 73rd and 74th Constitutional Amendment
Acts.
v. Part XI (along with 7th schedule)
vi. Part XII- Chapter I
and II
∙ C&AG of India
(Duties Power & Conditions of Service) Act 1971, Regulations on Audit and Accounts 2020.
II. Principles and
Standards of Auditing: (Weightage – 25 per cent)
∙ International Standards-
INTOSAI Principles and selected standards and guidance. i. ISSAI- 1, 10, 100, 200, 300, 400
∙ Ethics in Audit, including CAG’s Code of Ethics
and ISSAI 130
∙ CAG’s Auditing Standards.
III. Audit Process:
(Weightage – 30 per cent)
∙ Planning and Designing of Audit:
Understanding the entity, risk analysis (parameters and
techniques), audit programming, desk
review, Audit design matrix (identifying criteria and appropriate audit methodology).
∙ Execution
Entry/ exit conference, audit requisition/ audit enquiry/ audit
observation, Audit evidence
(characteristics, evidence gathering and analysis techniques)
∙ Reporting
Different types of audit reports of IAAD, Executive summary,
characteristics of good audit report
∙ Follow up
PAC/Legislative Committees (constitution, interaction with IAAD
and different reports), ATN/ATR
IV. Audit
Specialisations: (Weightage – 10 per cent)
∙ Environment audit, role
of audit in relation to fraud & Corruption, Audit of PPP, Audit of internal controls
V. Statistics and its
application for audit: (Weightage – 20 per cent)
∙ Descriptive statistics
∙ Graphical and numerical representation of
data
∙ Measures of central tendency (mean, median,
mode) and dispersion
∙ Basic Concepts of Correlation.
∙ Sampling techniques
(Questions should test the ability of candidates to apply statistical concepts in a typical audit situation)
Reading Material
1. Constitution of India (relevant provisions related to C&AG
of India) 2. C&AG of India (Duties Power & Conditions of Service) Act
1971
3. Regulations on Audit
and Accounts 2020
4. CAG’s Auditing
Standards 2017
5. Audit Quality
Management Framework
6. Internal Controls
Evaluation Manual of C&AG
7. Public Private Partnerships in Infrastructure Project Public
Auditing Guidelines of C&AG
8. Environment and Climate Change Auditing Guidelines issued by
C&AG 9. Standing Order on Role of Audit in Relation to Cases of Fraud and
Corruption issued by C&AG.
6
10. Statistics for Economics (Text Book for Class XI) – https://ncert.nic.in/textbook.php?kest1=0-9
11. ISSAI- 1, 10, 100, 130, 200, 300, 400 (https://www.issai.org/professional
pronouncements/)
12. Style Guide of
IA&AD
Group-I
PC-3: Information
Technology (Theory and Practical) (For all branches)
Duration: 2 hours Maximum Marks: 100
The paper has been
divided into two parts:
1. Theory (60 marks)
a. 40 marks theory
b. 20 marks
situation/use case based exercises
2. Practical ( 40 marks)
Objectives:
1. IT Skills: Develop proficiency in word processing,
electronic spreadsheets, and
presentation tools, emphasizing database handling and data-driven auditing approaches.
2. Auditing in a Computerized Environment: Acquire skills
for data acquisition and import from
auditee IT systems.
3. Information Systems (IS) Audit Skills: Understand the
principles of auditing information
systems, understanding the nuances of IS audits
auditing in IT environment and use of IT for audits.
4. Emerging Technologies: Gain foundational knowledge in
AI/ML cybersecurity, and data privacy
5. Government and CAG IT Policies: Familiarize with the
latest Government of India IT policies
and CAG’s IT strategy, policies, standards
and guidelines to ensure compliance and effective implementation.
A. Information Technology (Theory)-60 Marks (40 theory +20
situation/use-case based exercise)
1. Fundamentals of IT
and Computer Applications (5 Marks)
1.1 Introduction to Computers: Hardware components, CPU functions, and
memory devices.
1.2 Software Tools: Proficiency in the latest MS Office Suite (Word,
Excel, Power Point) and understanding
basic of operating systems.
1.3 Computer Networks: Overview of LAN/WAN/Internet and cloud
computing concepts (IaaS, PaaS, SaaS).
1.4 Introduction to
AI/ML: Basic
concepts and real-world applications in auditing. 1.5 AI in Auditing: Questions
on how AI can be leveraged for data analysis, what precautions does one need to take while
exposing data to a public LLM, concepts
of Responsible AI, risks in AI based systems being used by government
(use cases may be used in MCQs)
2. Database Management Systems (15 Marks)
2.1 DBMS and RDBMS Basics: Designing databases and principle of normalization. 2.2 Relational Databases: Understanding integrity constraints, primary and foreign keys, and data manipulation techniques. Concept of action query, Joins, views, data manipulation, etc.
2.3 SQL Queries: Crafting basic queries (we need to mention what
kind of queries to make things
specific), Utilizing Joins, views, and action queries.
3. Cybersecurity, Data privacy, E-Waste Management, Governance
and Management of IT Systems (10 Marks)
3.1 Cybersecurity Fundamentals: Identifying threats, vulnerabilities, and
risk mitigation strategies. This has to
be drawn specifically from MEITY guidelines and
CAG IAAD documents in this regard. Like various types of attacks
(ransomware, malware, trajanhorse etc),
how they can be injected into IAAD IT infrastructure, what is a secured network, what is
anti-virus, importance of End point detection
and resolution etc.
3.2 Cyber Laws: Overview of the IT Act 2000, its amendments, and
relevant government policies. Cybersecurity
Guidelines: MEITY’s directives for
government employees.
3.3 Data Privacy: Principles of protecting
personally identifiable information (PII)
and an introduction to Indian data privacy act and rules (whenever
framed) 3.4 Information Asset Protection: Ensuring confidentiality,
integrity, availability, encryption, and
secure communication.
3.5 Knowing what cybersecurity measures have been deployed in IAAD to
protect IT assets
3.6 Common Cyber-Attack Methods: Understanding OWASP vulnerabilities and prevalent attack vectors.
3.7 E-Waste Management: Overview of CAG’s E- Waste Management Rules
and sustainability initiatives.
3.8 CAG’s Data Governance Policy: Key aspects and
implementation strategies. Sub-parts of
data governance like data management, data archival policy if in place in IAAD, key aspects of the same.
3.9 Digital Personal Data Protection Act, 2023.
3.10 National IT Policies: Insights into Digital India, e-Kranti, and the
National e Governance Plan.
3.11 Guidelines for Indian Government Websites (GIGW): Best practices for website management
3.12 Elthical AI Usage: Principles of ethical AI deployment in
governance and auditing.
3.13 Aadhaar Act and subsequent amendments.
4. Information System
Auditing and IT-Enabled Audit Tools (10 Marks) 4.1 CAG’s Standing Order on IT
Auditing (August 2020): Essential directives and
guidelines.
9
4.2 Control Objectives
and Measures: Differentiating between general and IS specific controls.
Differentiating between IT Audit and IT- Assisted Audit. 4.3 CAG’s IT Audit
Manual 2024: Recent revisions and key takeaways. 4.4 CAG’s AI Strategic
Framework for Audit: Introduction and foundational concepts.
4.5 Questions on functionalities of CAAT tools
used in IAAD
5. Situation or use case based exercise on IT Audit (20 Marks) 1. Providing sample IT
audit paras and asked to improve the drafting 2. Framing audit objectives and
audit observations/paras on an IT system
deployed in government
organization and following CAG’s standing
orders and manuals on IT audit
3. Any other IT audit
related exercise.
B. Information
Technology (Practical)-40 Marks
1. MS Excel (15 Marks): Functions (VLookup, INDEX and MATCH
append functions, etc.), Pivot tables,
Power Pivot, What- if analysis, data validation, conditional formatting.
2. Exercise based activities (25 Marks): using CAAT tool
used in IAAD like Tableau, Knime or SQL
queries.
Suggested Reading
Materials:
1. CAG’s Standing order
on IT Auditing
2. WGITA-IDI Handbook on IT Audit for Supreme Audit Institutions:
3. IT Act 2000 and Cybersecurity Guidelines by MEITY
4. Introduction to AI
for Government Auditors
5. Cybersecurity Awareness Material for Government Employees 6.
CAG’s Data Governance Policy
7. CAG’s E-Waste
Management Rules
8. CAG’s Updated IT
Audit Manual 2024
9. CAG’s AI Strategic
Framework (upon releases)
Group- I
PC-4: Financial Rules, Service Rules and Basic Principles of
Government Accounts and CPWA
(Civil Accounts, Civil
Audit & Local Audit)
Duration: 2 hours
Maximum Marks: 100
|
Questions would
primarily be Case Study based |
|
Objectives: |
To test the candidate’s knowledge of Services Rules, understanding
of basic principles of Government
Accounts, General Financial Rules and their application in preparation of
the Annual Accounts of States.
Section I. Service rules and regulations Weightage: 15% Syllabus
Provisions of the
following Rules and Regulations:
1. Fundamental Rules & Supplementary Rules (Part I): -
Provisions relating to the following: (a) General Conditions of Service
(b) Pay, Additions to
Pay and Pay Fixation
(c) Dismissal, Removal
and Suspension
(d) Retirement
(e) Medical Certificate
of Fitness on first entry
2. Fundamental Rules & Supplementary Rules (Part II):
Travelling Allowance Rules 3.
Fundamental Rules & Supplementary Rules (Part III): CCS (Leave) Rules 1972
4. Central Civil Services (Joining Time) Rules
5. Central Civil
Services (Classification, Control and Appeal Rules)
6. Central Civil
Services (Conduct) Rules
7. General Provident
Fund (Central Services) Rules
8. CCS Pension Rules
1972
9. Defined Contribution
Pension Scheme (New Pension Scheme)
Section II. General
Financial Rules.
Weightage: 15 %
Syllabus
1. Central Government
Accounts (Receipts and Payment) Rules, 1983.
2. General Financial
Rules, 2017 (Chapters 1,2,3,4,5,7,9,10,11 &12)
3. Delegation of
Financial Powers Rules 1978
11
Section III. Civil Accounts Weightage: 70 % Syllabus
1. Government Accounting Rules,1990- Chapter on General outline of
the system of Accounts
2. Account Code for
Accountant General
3. List of Major and Minor Heads of Accounts of Receipts and
Disbursements of the Central and State
Governments
4. Comptroller and Auditor General’s Manual of Standing
Orders(A&E) Volume-I (Chapters 3,4,5,6,7,10,11,16,17,19 &20)
5. Comptroller and Auditor General’s Manual Standing Orders
(A&E) Volume-II (Chapters 1 &
2)
6. Civil Accounts Manual (Revised second edition 2007) issued by
Controller General of Accounts, Ministry
of Finance, Department of Expenditure, New Delhi
(Chapter 1-paragraphs No. 1.2,1.4,1.12, Chapter 4-paragraphs
No. 4.6,4.7,4.8 and Appendix ‘B’ Chapter
5-paragraph No. 5.15 and Annexure ‘C’, Chapter 7 except paragraph No. 7.16, Chapter 8, Chapter
10-paragraphs No.10.3,10.4,10.9 and Annexure
‘A’ Chapter 16-paragraph 16.1 and Chapter 17- paragraphs No. 17.7
and 17.10) 7. Central Public Works Accounts Code with Appendices
8. Comptroller and Auditor General’s Manual of Standing
Orders(A&E) Volume-I (Chapter
8-Accounts of Public works & Chapter 9-Accounts of Forests)
9. Book of Forms
referred in CPWA Code
Reference Books:
1. Fundamental Rules and Supplementary Rules for Central Services
Part I, II&III 2. Central Civil
Services (Classification, Control and Appeal Rules)
3. Central Civil
Services (Conduct) Rules
4. Fundamental Rules & Supplementary Rules- Part IV: Dearness
allowance, Dearness Relief and House
Rent Allowance
5. Central Civil
Services (Joining Time) Rules
6. General Provident
Fund (Central Services) Rules
7. CCS Pension Rules
1972
8. Defined Contribution
Pension Scheme (New Pension Scheme)
9. General Financial
Rules 2017
10. Central Government
Account (Receipts & Payments) Rules 1983
11. Delegation of
Financial Powers Rules (DFPR) 1978
12. Government
Accounting Rules 1990 published by Controller General of Accounts 13. Accounting Rules for Treasuries 1992
14. Account Code for
Accountants General
15. Account Code Volume
III
16. List of Major and
Minor Heads of Accounts of Union and States (LMMH) 17. Comptroller & Auditor General Manual
of Standing Orders (A&E) Volume I, II & III
12
18. Civil Accounts
Manual, issued by Controller General of Accounts, Ministry of Finance, 19.
Department of Expenditure, GOI
20. CPWD Works manual
2014
21. Book of Forms
referred in CPWA Code
13
Group- I
Revised PC 5: Financial Rules, Service Rules & Principles of
Defence Accounts
Duration: 2 hours
Maximum Marks: 100
|
Questions would
primarily be Case Study based |
|
Objective: |
a. To test understanding of Service Rules & Regulations
relating to central services in general
& defence services in particular
b. To test understanding of the financial rules, regulations &
their delegation c. To test understanding of government accounting in general
& the principles of defence
accounting in particular
Detailed Syllabus:
I. Service Rules & Regulations relating to Central Services in
general & Defence Services in
particular
II. Financial rules,
regulations and their delegation
III. Government Accounting in general & the Principles of
Defence Accounting in particular
Section I: Service Rules and Regulations relating to Central
Services in general & Defence
Services in particular [40 percent]
Provisions relating to
the following
1. Government rules and regulations governing Central Government
Staff along-with rules &
instructions on service matters
2. Pay rules for the Officers & Personnel Below Officer Rank
of the Armed Forces. 3. Pay &
Allowances Regulations for the Officers & Personnel Below Officer Rank
of the Armed Forces
4. Leave Rules for the
Armed Forces Personnel
5. Pension regulations for the Officers & Personnel Below
Officer Rank of the Armed Forces
6. Travel Regulations
for the Armed Forces Personnel
Reading material
/Suggested Reading:
1. Fundamental Rules & Supplementary Rules - Part I : General
Rules 2. Fundamental Rules & Supplementary Rules- Part III : CCS (Leave)
Rules 1972 3. Central Civil Services ( Classification, Control and Appeal
Rules)
14
4. Central Civil
Services ( Conduct ) Rules
5. Army Officers Pay
Rules 2017
6. Army Pay Rules
2017
7. GOI, MoD lr. No. 1(16)/2017/D(Pay Services) dtd. 18.09.2017
addressed to The Chief of Army Staff,
The Chief of Naval Staff & The Chief of Air Staff 8. Air Force Officers Pay
Rules, 2017
9. Air Force Pay Rules
,2017
10. Navy Officers Pay
Regulations 2017
11. Navy Pay Regulations
, 2017
12. Pay & Allowances
Regulations (Officers) of the Army (Rev. Edn. 1954) 13. Pay & Allowances
Regulations for JCOs, ORs and Non-Combatant for Army (Rev. Edn. 1979)
14. Leave Rules for the
Services Volume I (Army) 2018
15. Navy (Pay &
Allowances) Regulations 1966
16. Navy Leave
Regulations 2019
17. Pay & Allowances
Regulations for the I.A.F. (Rev. Edn.) 1955
18. Leave Rules for the
Service Volume III (Air Force) 1954
19. Pension Regulations
for the Army, Part –I (2008)
20. Pension Regulations
for the Army, Part –II (2008)
21. Pension Regulations
for the Air Force (1961) , Part –I
22. Pension Regulations
for the Air Force (1961) , Part –II
23. Navy (Pension)
Regulations, 1964
24. Defence Service
Regulations -Travel Regulations
Section II: Financial rules, regulations and their delegation [30
percent] Provisions
relating to the following:
1. Rules and orders of Government of India dealing with matters
involving public finances
2. Policies and procedures for procurement of Goods, Works and
hiring of Consultants 3. Rules relating to delegation of Financial Powers
4. Rules regulating custody of Consolidated Fund of India,
Contingency Fund of India, payment and
withdrawal from these funds
5. Rules relating to custody of Public Moneys, payments into and
withdrawals from Public Account of India
6. Rules for transactions pertaining to Government Ministries and
Departments 7. Financial Regulations
pertaining to Defence Services
8. Schedule of procurement powers pertaining to the Defence
Services. Reading material
/Suggested Reading:
1. General Financial
Rules 2017
2. Manual for
procurement of works (June 2022)
3. Manual for
procurement of goods (June 2022)
4. Manual for procurement of consultancy & other services
(June 2022) 5. Delegation of Financial Power Rules, 1978
15
6. Central Government Accounts (Receipt & Payments) Rules 2022
& Subsidiary Instructions to Central
Government Account (Receipts & payments) Rules, 2022 7. DSR-Financial
Regulations Part I ( Vol I ) Revised Edition 1983
8. DSR-Financial Regulations Part II (Revised Edition 1968) (
Reprint 1988) 9. DFPDS 2021
Section III: Government Accounting in general & the principles
of defence accounting in particular [30
percent]
Provisions relating to
the following:
1. Government budget –
meaning, objectives and components
2. Constitutional provisions related to budgeting and
appropriation of funds 3. Process involved in the preparation of Government
budget
4. Budget documents
presented in Parliament
5. General principles of
Government Accounting
6. Instructions and
procedures relating to accounting, compilation, consolidation of annual accounts and
inter-departmental/inter-governmental adjustments by Defence Accounts Department
7. Classification of Code heads for booking of receipts and
expenditure (Revenue Account &
Capital Expenditure) pertaining to Defence Services
8. Classification of code heads for booking of expenditure in
respect of civil organizations within
Ministry of Defence and other ministries.
Reading material
/Suggested Reading:
1. Budget Documents including Budget at a glance, key budget
documents such as Annual Financial
Statements, Demand for grants, Finance bill, Appropriation bill/Act etc.
2. Government Budget Principles and Practice - Dr. C.N.
Sudarsanana, Foreword by – Shri T. N. Chaturvedi
3. Government Accounting
Rules 1990
4. Defence Account Code
(2014 Edn.)
5. Classification Hand Book, Defence Services – Receipts &
Charges (2014) 6. Pamphlet of Revenue, Debt and remittance Heads (2010)
7. General Directions of Major and Minor Heads of Account of Union
and States (2nd Reprint
of Fourth Edition)
Group- I
PC-6: Financial Rules, Service Rules and Basic Principles of
Postal and Telecom Accounts
(Finance &
Communication Audit)
Duration: 2 Hours
Maximum Marks: 100
|
Questions would
primarily be Case Study based |
|
Objective: |
To evaluate the knowledge of accounting, service and financial
rules and preparation and maintenance of
Accounts in Department of Posts / Telecommunications.
Detailed Syllabus:
I. Service Rules 30
Marks
a. Fundamental Rules
& Supplementary Rules:
Provisions relating to
the following:
(i) General Conditions
of Service
(ii) Pay, Additions to
Pay and Pay Fixation
(iii) Dismissal, Removal
and Suspension
(iv) Retirement
(v) Medical Certificate
of Fitness on first entry
b. Travelling Allowance
Rules
c. CCS (Leave) Rules
1972
d. Central Civil
Services ( Joining Time ) Rules
e. Central Civil
Services ( Classification, Control and Appeal Rules)
f. Central Civil
Services ( Conduct ) Rules
g. General Provident
Fund ( Central Services ) Rules
h. CCS Pension Rules
1972
i. Defined Contribution
Pension Scheme (New Pension Scheme)
II. Financial Rules and
Accounting procedures of Postal / Telecom Department - 40 Marks
a. General Financial
Rules 2017,
b. Central Government
Receipts and Payment Rules,
c. Delegation of
Financial Powers etc.
d. Account Manuals of
Department of Posts / Telecom
III. Accounts of Postal / Telecom Department 30
Marks
a. Maintenance of Accounts in conformity with Postal, Telecom and
Civil Accounts Manuals
b. Understanding of Principles of preparation of Accounts of the
Departments c. Classification of Accounts and relationship with Budget
allocations
Reading material
/Suggested Reading:
1. General Financial
Rules, 2017
2. Central Government
Accounts (Receipt and Payment Rules) 1983.
3. Schedule of Financial powers of Postal Services Board, Deptt.
of Posts Rules, 1978 4. Delegation of
Financial Powers Rules, 1978
5. Postal Accounts
Manuals
6. Government Accounting
Rules, 1990
7. P&T FHB Volume-I
& II
8. Civil Accounts
Manual.
9. Postal Manual Volume-
II & VI (Part-II)
10. Manual of S.B.
Control pairing and Internal Check Organization
11. Post Office Guide
(Part-I & Part-IV)
12. List of Major and
Minor Heads (LMMH)
13. Manual of Standing
Orders (MSO) Audit
14. Fundamental Rules
& Supplementary Rules - Part I : General Rules 15. Fundamental Rules &
Supplementary Rules- Part II : T.A. Rules
16. Fundamental Rules
& Supplementary Rules- Part III : CCS (Leave) Rules 1972 17. Fundamental
Rules & Supplementary Rules- Part IV: Dearness allowance, Dearness Relief and House Rent Allowance
18. Central Civil
Services (Joining Time) Rules
19. Central Civil
Services (Classification, Control and Appeal Rules)
20. Central Civil
Services (Conduct) Rules
21. General Provident
Fund (Central Services) Rules
22. CCS Pension Rules
1972
23. Defined Contribution
Pension Scheme (New Pension Scheme)
Group- I
PC-7 – Railways Service Rules, Financial Rules, and Principles of
Railways Accounts
[For Railways
Audit]
Duration: 2 hours
Maximum Marks: 100
|
Questions would
primarily be Case Study based |
|
Objective: |
To test in-depth, the candidate’s knowledge and understanding of
Financial Rules, Service Rules, and
Principles of Railways Accounts.
Detailed Syllabus and
Reading Material
I. Service Rules (30%
weightage)
Provisions governing railways service, labour laws, establishment
rules etc. will be covered. The syllabus
will be based entirely on Acts, statutory provisions, and departmental
publications of the Indian Railways.
The syllabus and reading
material shall be as below:
|
No. |
Syllabus and Reading
Material |
Remarks |
|
1 |
The
Railways Act, 1989 |
|
|
1 |
Chapter II A: Rail
Land Development Authority |
The following (4) chapters
have been omitted: I: Preliminary II: Railway Administrations XII: Accidents XIV: Regulation of Hours of
Work and Period of Rest |
|
2 |
Chapter III:
Commissioners of Rail Safety |
|
|
3 |
Chapter IV: Construction and Maintenance of Works |
|
|
4 |
Chapter IV A: Land Acquisition for a Special Railway Project |
|
|
5 |
Chapter V: Opening of
Railways |
|
|
6 |
Chapter VI: Fixation
of Rates |
|
|
7 |
Chapter VII: Railway
Rates Tribunal |
|
|
8 |
Chapter VIII: Carriage
of Passengers |
|
|
9 |
Chapter IX: Carriage
of Goods |
|
|
10 |
Chapter X: Special Provisions as to Goods Booked to Notified Stations |
|
|
11 |
Chapter XI: Responsibilities of Railway Administrations as Carriers |
|
|
12 |
Chapter XIII: Liability of Railway Administration for Death and Injury to Passengers due to
Accidents |
|
|
13 |
Chapter XV: Penalties
and Offences |
|
|
14 |
Chapter XVI:
Miscellaneous |
|
|
2 |
Indian
Railway Establishment Code, Volume-I |
|
|
1 |
Chapter 1: General |
|
19
|
2 |
Chapter 2: General
Conditions of Service |
The following (5) chapters
have been omitted: 3: Termination of Service 6: Medical Attendance and Treatment Rules 7: Law Suits against Railway
Servants 8: Staff Benefit Fund 9: Provident Fund
Rules |
|
3 |
Chapter 4: Extension
of Service and Re employment of persons previously in Government Service |
|
|
4 |
Chapter 5: Leave Rules |
|
|
5 |
Chapter 10: State
Railway Gratuity Rules |
|
|
6 |
Chapter 11: Joining
Time Rules |
|
|
7 |
Chapter 12: Compensation for Injuries and Loss of Personal Property |
|
|
3 |
Indian
Railway Establishment Code, Volume-II |
|
|
1 |
Chapter 13: Railway Fundamental Rules – Pay and Increments |
The following chapter has
been omitted: 19: Confidential Reports
(Deleted) |
|
2 |
Chapter 14: Dearness and Other Compensatory Allowances |
|
|
3 |
Chapter 15: Overtime and Running Allowances for Group ‘C’ and Group ‘D’ Railway Servants |
|
|
4 |
Chapter 16: Travelling
Allowances |
|
|
5 |
Chapter 17: House Rent and Compensatory (City) Allowances |
|
|
6 |
Chapter 18: Retirement |
|
|
7 |
Chapter 20: Foreign
Service and Deputation |
|
|
4 |
Indian
Railway Establishment Manual, Volume I |
|
|
1 |
Chapter 4: Scales of
Pay applicable to Principal categories
of non-gazetted staff |
The following (7) chapters
have been omitted: 1: Recruitment, training,
confirmation and re employment 2: Rules governing
promotion of Subordinate Staff 3: Rules Regulating seniority
of non-gazetted Railway
Servants 5: Percentage of Posts fixed
for various categories 12: Change in name 14: Forwarding of
applications from serving
Railway employees for posts
outside Railways 16: Holidays and Special
Casual Leave |
|
2 |
Chapter 6: Pay,
increments and efficiency bars |
|
|
3 |
Chapter 7:
Compensatory and other allowances |
|
|
4 |
Chapter 8: Dearness
Allowance |
|
|
5 |
Chapter 9: Running
Allowance Rules |
|
|
6 |
Chapter 10: Arrears
claims and recoveries of overpayments |
|
|
7 |
Chapter 11: Advances |
|
|
8 |
Chapter 13: Absorption of medically incapacitated staff in alternative employment |
|
|
5 |
Indian
Railway Establishment Manual, Volume II |
|
|
1 |
Chapter XVII: Railway quarters and Recovery of Rent |
The following (7) chapters
have been omitted: XIX: Apprentices XX: Casual Labour XXI: Staff Cars XXII: Staff Welfare XXIII: Cooperative
Societies |
|
2 |
Chapter XVIII: Attachments of pay and Allowances for Debt |
|
|
3 |
Chapter XXIV:
Grants-in-Aid |
|
20
|
|
|
XXV: Rules for the
recognition of Service
Associations of Railway
Servants XXVI: Staff Council and
negotiating machinery |
|
6 |
Railway
Services (Pension) Amendment Rules, 2016 |
|
|
1 |
Chapter IV: Emoluments
and Average Emoluments |
The following (7) chapters
have been omitted: I: Preliminary II: General Conditions
III: Qualifying
Service IX: Family Pension
and Death-cum-Retirement Gratuity in respect of Railway Servant dying while in Service X: Sanction of Family
Pension and Residuary Gratuity
in respect of deceased pensioners XI: Payment of Pension
XII: Miscellaneous |
|
2 |
Chapter V: Classes of
Pensioners and Conditions governing
their grant |
|
|
3 |
Chapter VI: Regulation
of Amounts of Pension |
|
|
4 |
Chapter VII: Determination and Authorization of amounts of Pension and Gratuity |
|
|
7 |
Indian
Railways Administration and Finance – An Introduction |
|
|
1 |
Chapter III: Railways,
the Public and Parliament |
The following (7) chapters
have been omitted: I: Evolution of Indian
Railways – Historical
Background II: Structure and
Objectives of Railway Management IV:
Employee Relations VII: The Separation
Convention IX: Economics of
Rail Transport X: Advances and Arrear
Claims XII: Records of
Service |
|
2 |
Chapter V: Management
Accountability |
|
|
3 |
Chapter VI: Electronic Data Processing - General Application |
|
|
4 |
Chapter VIII:
Operational and Financial Planning |
|
|
5 |
Chapter XI:
Disallowances and Objections |
|
21
II. Railways Financial
Rules (20% weightage)
Provisions governing the
Railways Financial Management and Administration will be covered. The syllabus will be based entirely on
departmental publications of the Indian Railways.
The syllabus and reading
material shall be as below:
|
No. |
Syllabus and Reading
Material |
Remarks |
|
8 |
Indian
Railways Financial Code, Volume I |
|
|
1 |
Chapter ii: Financial
Appraisal of Railway Projects |
The following (5) chapters
have been omitted: i: Financial
Organization Historical Background vi: Contracts
General Principles viii: Inter Railway
and Inter Departmental Service ix: Inter Railway and
Inter Departmental Service
(‘viii’ and ‘ix’ are the same topic)
x: Petty Contingent Expenses Cash
Imprest |
|
2 |
Chapter iii: Railway
Budget |
|
|
3 |
Chapter iv: Parliamentary Financial Control Appropriation Accounts |
|
|
4 |
Chapter v: Budgetary and Expenditure Control Finance/Management Reporting |
|
|
5 |
Chapter vii:
Allocation of Expenditure |
|
|
6 |
Chapter xi: Reporting
and Investigation of Loss of Cash,
Stores or Other Railway Property |
|
|
9 |
Indian
Railway Code for Engineering Department |
|
|
1 |
Chapter III: Traffic
Survey |
The following (4) chapters
have been omitted: I: Organization
and Administration II: Modes of
Investigation of Railway Projects IV: Engineering Survey
Reconnaissance, Preliminary and
Final Location Surveys V: Engineering Survey
Project Reports Techno Economic
Survey Report and Feasibility Report |
|
2 |
Chapter VI: Investment Planning and Works Budget |
|
|
3 |
Chapter VII: Estimates |
|
|
4 |
Chapter VIII: Rules
for the acquisition of land |
|
|
5 |
Chapter IX: Procedure
for the acquisition of land |
|
|
6 |
Chapter X: The
Custody, Management and Disposal of
Land |
|
|
7 |
Chapter XI: The
Execution of Works |
|
|
8 |
Chapter XII: Contracts
for Work |
|
|
9 |
Chapter XIII: Initial
Records |
|
|
10 |
Chapter XIV: Initial Accounts of Revenue and Works Expenditures |
|
|
11 |
Chapter XVII:
Completion of Railway Projects |
|
|
12 |
Chapter XVIII:
Miscellaneous Works |
|
|
13 |
Chapter XIX: Buildings
and Rents |
|
22
III. Principles of
Railways Accounts (50% weightage)
Provisions governing the Railways Accounts will be covered. The
syllabus will be based entirely on
departmental publications of the Indian Railways.
The syllabus and reading
material shall be as below:
|
No. |
Syllabus and Reading
Material |
Remarks |
|
10 |
Indian
Railway Code for Accounts Department, Part I |
|
|
1 |
Chapter II: Structure
of Railway Accounts |
The following (9) chapters
have been omitted: I: Departmental
Regulations III: Compilation of Railway
Accounts IV: Remittance Transactions
– India V: Remittance Transactions
– Outside India VII: Annual Accounts
and Returns IX: Provident Fund Accounts XIII: Check of Pay Rolls – Officers XIV: Check of Pay Rolls – Staff XIX: Cash and Pay
Department |
|
2 |
Chapter VI: Suspense
Accounts |
|
|
3 |
Chapter VIII: Internal
Check |
|
|
4 |
Chapter X: Internal
Check of Pension Payments |
|
|
5 |
Chapter XI: Bills |
|
|
6 |
Chapter XII: Check of
Establishment Charges - General |
|
|
7 |
Chapter XV: Finance
Functions |
|
|
8 |
Chapter XVI:
Miscellaneous Expenditure |
|
|
9 |
Chapter XVII:
Inspection of Executive Offices |
|
|
10 |
Chapter XVIII:
Security Deposits |
|
|
11 |
Indian
Railway Code for Accounts Department, Part II |
|
|
1 |
Chapter XX: Check of Traffic Earnings - Introductory |
The following (1) chapter
has been omitted: XXV: Check of Out/City
Booking Agencies/JTBS/YTSK
Bills |
|
2 |
Chapter XXI: Check of
Passenger Traffic Earnings |
|
|
3 |
Chapter XXII: Check of Other Coaching Traffic Earnings |
|
|
4 |
Chapter XXIII: Check
of Goods Traffic Earnings |
|
|
5 |
Chapter XXIV: Refund of Unclaimed Overcharges and Check of Refund Lists Overcharge Sheets
and Compensation Claims |
|
|
6 |
Chapter XXVI: Check of Terminal Tax on Goods and Parcels |
|
|
7 |
Chapter XXVII: Check
of Station Balance Sheets |
|
|
8 |
Chapter XXVIII:
Accounts Office debits, and their
clearance |
|
|
9 |
Chapter XXIX: Carriage Bills and the Accounts Office Balance Sheet |
|
|
10 |
Chapter XXX: Check of
Handling Bills |
|
|
11 |
Chapter XXXI: Accounts of Worked Lines, including Private and non-Government
Railways |
|
|
12 |
Chapter XXXII: The
Traffic Book |
|
|
13 |
Chapter XXXIII:
Inspection of Station Accounts |
|
23
|
14 |
Chapter XXXIV: Check of Traffic relating to Railway Materials and Stores |
|
|
12 |
Indian
Railways Financial Code, Volume II |
|
|
1 |
Classification of Revenue Expenditure (Appendix I) |
|
|
2 |
Classification of Capital and Other Works Expenditures (Appendix-II) |
|
|
3 |
Classification of
Earnings (Appendix-III) |
|
24
Group- I
PC 8: Financial Rules, Basic Principles of Government and Public
Works Accounts, Service Rules and
Accounting Standards
(Commercial Audit)
Duration: 2 hours Maximum Marks: 100 Questions would primarily be Case
study based/Practical oriented
Objectives:
To test the candidate’s basic knowledge and understanding of the
Financial Rules, basic principles of
Government Accounts, Public Works Accounts and Accounting Standards applicable to Government, Autonomous Bodies
and Companies
Detailed Syllabus:
Type of Questions:
‘Multiple Choice Question’
I. Financial Rules and Principles of Government Accounts in the
following Rules: (20 Marks)
(a) Government
Accounting Rules, 1990:
–Chapter on General
outline of the system of Accounts.
(b) General Financial
Rules, 2017
(c) Delegation of
Financial Powers Rules, 1978
(d) Central Government
(Receipts & Payments) Rules, 1983
II. Introduction to Finance and Appropriation Accounts of Union
and State Governments and their
Statements (10 Marks)
III. Provisions of Central Public Works Accounts Code (20 Marks) (a) Central Public Works
Accounts Code with Appendices
(b) Accounts Code
Volume-III
(c) Comptroller and Auditor General’s Manual of Standing Orders
(A&E) Volume-I - Chapter 8 – Accounts of Public Works
(d) CPWD Works Manual,
2019
IV. Service Rules (20
Marks)
Provisions of the
following Rules and Regulations:
1. Fundamental Rules
& Supplementary Rules
25
Provisions relating to
the following:
(a) General Conditions
of Service
(b) Pay, Additions to
Pay and Pay Fixation
(c) Dismissal, Removal
and Suspension
(d) Retirement
(e) Medical Certificate
of Fitness on first entry
2. Travelling Allowance
Rules
3. CCS (Leave) Rules
1972
4. Central Civil
Services (Joining Time) Rules
5. Central Civil
Services (Classification, Control and Appeal Rules)
6. Central Civil
Services (Conduct) Rules
7. General Provident
Fund (Central Services) Rules
8. CCS Pension Rules
1972
9. Defined Contribution
Pension Scheme (New Pension Scheme)
V. Accounting Standards: (30 Marks) Type of Questions: ‘Descriptive’
(a) The Companies
(Accounting Standards) Rules, 2021
(b) Indian Accounting Standards (Ind AS) notified by the Ministry
of Corporate Affairs from time to time,
with special reference to the following Standards (as amended from time to
time):
(i) Ind AS 1
Presentation of Financial Statements
(ii) Ind AS 2
Inventories
(iii) Ind AS 7 Statement
of Cash flows
(iv) Ind AS 8Accounting
Policies, Changes in Accounting Estimates and Errors (v) Ind AS 10 Events occurring after
Reporting Period
(vi) Ind AS 16 Property,
Plant and Equipment
(vii) Ind AS 19 Employee
Benefits
(viii) Ind AS 20 Accounting for Government Grants and Disclosure
of Government Assistance
(ix) Ind AS 36
Impairment of Assets
(x) Ind AS 37
Provisions, Contingent Liabilities and Contingent Assets (xi) Ind AS 115 Revenue from Contracts with
customers
(c) Uniform Format of
Accounts for Central Autonomous Bodies
Reading material
/Suggested:
The latest versions and amendments issued from time to time may be
referred to: 1. Government Accounting
Rules, 1990
2. General Financial
Rules, 2017
3. Delegation of
Financial Powers Rules, 1978
4. Central Government
(Receipts & Payments) Rules, 1983
26
5. Central Public Works
Accounts Code
6. Accounts Code
Volume-III
7. Central Public Works
Department Works Manual, 2019.
8. Comptroller & Auditor General Manual of Standing Orders
(MSO) (A&E) Volumes-I and II
9. Fundamental Rules
& Supplementary Rules - Part I: General Rules
10. Fundamental Rules
& Supplementary Rules- Part II: T.A. Rules
11. Fundamental Rules
& Supplementary Rules- Part III: CCS (Leave) Rules 1972 12. Fundamental
Rules & Supplementary Rules- Part IV: Dearness allowance, Dearness
Relief and House Rent Allowance
13. Central Civil
Services (Joining Time) Rules
14. Central Civil
Services (Classification, Control and Appeal Rules)
15. Central Civil
Services (Conduct) Rules
16. General Provident
Fund (Central Services) Rules
17. CCS Pension Rules
1972
18. Defined Contribution
Pension Scheme (New Pension Scheme)
19. Indian Accounting Standards (Ind AS) notified by the Ministry
of Corporate Affairs from time to time
20. The Companies
(Accounting Standards) Rules, 2021
21. Uniform Format of Accounts for Central Autonomous Bodies,
prescribed by Government of India
27
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