– 110010
No.AN/SAS/16200/ Restructuring/2019
All PCsDA, including Principal IFAs,
All Controllers of Defence Accounts , including IFAs,
Controller of Accounts (Fys) Kolkata,
Accounts (Fys),
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”.
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 |
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 |
instruction for the candidates and conducting officers of the centres
will be issued in due course.
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.
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.
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 |
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 (b) SAS PART -II EXAMINATION Paper-VI: Service Regulations – (With Books) |
RULE 3:
Admission to the examination will be open to Senior |
RULE 4:
To be eligible for appearing in the SAS Part I examination, |
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 |
RULE 9 : SCREENING OF CANDIDATES BY A BOARD OF OFFICERS Intending candidates (including those who are on |
RULE 10: CONDUCTING OF EXAMINATION ON HOLIDAYS If owing to some unforeseen event on any particular day on |
RULE 11:INSTRUCTION FOR CONDUCTING EXAMINATION The detailed instructions for conducting the examination |
RULE 12: WITHDRAWAL OF CANDIDATURE
A candidate could withdraw before the due date stipulated |
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 |
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: –
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 SYLLABUS SECTION-I -P&A (CIVIL) (40% WEIGHTAGE) SECTION -II: PROVIDENT FUND AND PENSION (20% (x) General Provident Fund (Central Services) Rules SECTION-III ( PAY& ALLOWANCES -SERVICES)( 40% A) ARMY (xxi) P&A Regulations (Officers) B) AIR FORCE (xxi) P & A Regulations for the IAF C) NAVY D) FACTORY Note: (i) OMs/Circulars/Instructions issued by Ministry LIST OF BOOKS/SUGGESTED READINGS SECTION I 1. General Financial Rules 2017
3. Central Govt. Employees Group Insurance Scheme SECTION-III (A) ARMY (B) AIR FORCE (C) NAVY D) FACTORY Notes: |
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 (i) STORE ACCOUNTING INSTRUCTIONS (i) IAP – 1501. (i) NAVAL STORE KEEPING MANUAL (i) OFFICE MANUAL PART VI. 1 MES REGULATIONS (A) ARMY 1. STORE ACCOUNTING INSTRUCTIONS (B) AIR FORCE 1. IAP – 1501. (C) NAVY 1. NAVAL STORE KEEPING MANUAL (D) FACTORY 1. OFFICE MANUAL PART VI. Notes: |
PAPER- VIII: IFA SYSTEM WITH ELEMENTS OF LAW Maximum Marks-100; SYLLABUS Pass marks: 45 Time Allowed: 2 Hours SYLLABUS SECTION-II: ELEMENTS OF LAW (40 MARKS) BOOKS/SUGGESTED READINGS SECTION-II:ELEMENTS OF LAW
Note: |
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, SECTION II:ELEMENTARY COSTING— 50 MARKS ->> Objects and Principles of Cost Accounting. SUGGESTED BOOKS 1. Introduction to Accounting by T S Grewal Note: 2. There will be a Negative marking of 1/4 of the marks |
RULE 17:QUESTION PAPERS
The question papers will be set by officers nominated for |
RULE 18:NAME OF THE CENTRES
The examination will be conducted at Centres decided by the |
RULE 19:CHANGE OF CENTRE
The Centre of Examination will be the nearest to the duty |
RULE 20: REVALUATION OF ANSWER BOOKS : SAS candidates may apply to the CGDA through proper channel (a) The SAS candidates would deposit a fee of Rs.500/= in (b) The candidates concerned should have obtained at least (c) Such requests should be made by the candidate to the (d) The Revaluation does not mean remarking of the answers. |
RULE 21: RESULT
The result of the Examination will be notified by the CGDA |
RULE 22: RELAXATION OF QUALIFYING STANDARD FOR SC/ST CANDIDATES. Relaxation in qualifying standards of SC/ST candidates will |
RULE 23: OPTION TO ANSWER EITHER IN HINDI OR ENGLISH The candidate is allowed option in all the papers to answer |
RULE 24 :FREEZING OF TRANSFERS
Request for change of centre should not normally be |
RULE 25:PROHIBITION OF MOBILE PHONE
No candidate shall be allowed to enter in the examination |
RULE 26: PUBLICATION OF MODEL ANSWERS Model Answers of SAS examinations will be disclosed after |
RULE 27:POWER TO RELAX RULES
The CGDA is authorized to grant relaxation of rules on case |
Source:
PCA Fys Click to get PDF
[http://pcafys.nic.in/files/SAS%20Restructuring16519.pdf
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