CGDA: Restructuring of SAS Examination (Computer Based Test) – SAS Rule 2019

0 May 20, 2019 2:44 am
CGDA: Restructuring of SAS Examination (Computer Based Test) – SAS Rule 2019

कार्यालय, रक्षालेखामहानियंत्रक, सेण्ट्राड, बरारस्क्वायर, दिल्ली छवानी
– 110010 
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/2017dated 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:
Paper – I
Management in Government including Constitutional and
Financial Management Framework
Maximum Marks 100
Pass marks: 45
Paper – II
Principles and Rules of Defence Accounts and Audit
Maximum Marks-100
Pass marks : 45
Paper – III
Language Skills and Office Communications
Maximum Marks-100
Pass marks : 45
Paper – IV
Information Technology (Theory and Practical)
Maximum Marks-100
Pass marks : 45
Paper – V
Quantitative Analysis and Logical Reasoning
Maximum Marks-100
Pass marks : 45

SAS PART-II EXAMINATION
Paper- VI
Service Regulations (With Books)
Maximum Marks-100
Pass marks : 45
Paper- VII
Works , Stores and Internal Audit Theory (WithBooks)
Maximum Marks-100
Pass marks : 45
Paper- VIII
IFA System & Elements of Law
Maximum Marks-100
Pass marks : 45
Paper- IX
Accountancy with Elementary Costing.
Maximum Marks-100
Pass marks : 45

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 Iand 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)

SAS RULES 2019
ANNEXURE-A
RULES GOVERNING THE EXAMINATION FOR ADMISSION
TO THE SUBORDINATE ACCOUNTS SERVICE (SAS) IN
DEFENCE ACCOUNTS DEPARTMENT

RULE 1: PERIODICITY

An examination for adm ission 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.

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

RULE 3:

Admission to the examination will be open to Senior
Auditors/ Auditors/ Clerks/ Typist/ DEOs/ Stenographers/
Hindi Translators and Librarians.

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’
unifonnly i.e. departmental candidates, or those who joined
the Department through SSC or Inter-departmental transfer
basis.

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 inthe Department.
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.
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.
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.

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
sentto the CGDA ‘s Office

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.

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

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 .

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.
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.

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.

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.
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 Administrat ive 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 oflndia 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.

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 oflntroduction 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/CircuJars/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.
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
PAPER- IV: INFORMATION TECHNOLOGY (THEORY AND
PRACTICAL)
Maximum Marks-100; Pass marks : 45 Time Allowed: 2
Hours SYLLABUS
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 inthe 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).
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

• Samplirlg

• 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
.
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.
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.
PAPER- VIII: IFA SYSTEM WITH ELEMENTS OF LAW


Maximum Marks-100; SYLLABUS


Pass marks: 45 Time Allowed: 2 Hours

SYLLABUS

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.
PAPER- IX: ACCOUNT ANCY 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 pFinancial 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 Standards

SECTION 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.

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.

RULE 27:POWER TO RELAX RULES

The CGDA is authorized to grant relaxation of rules on case
to case basis

Source:
PCA Fys Click to get PDF

[http://pcafys.nic.in/files/SAS%20Restructuring16519.pdf

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