Admin->SAS Examination

Most Important Circular
No. AN/SAS/16200/Order/Vol-X
Office of the CGDA,
West Block –5, R.K. Puram,
New Delhi-66
Dated  12th  March, 2007

        The Principal CsDA/Principal CA(Fys) Kolkata
        Controller of Defence Accounts
        Controller of Finance & Accounts (Fys)
        Integrated Financial Advisors
        Chief Internal Auditors.

Subject:    Restructuring the System of Subordinate Accounts Service(SAS) Examination in Defence Accounts Departments – Rules governing the revised pattern of SAS examination and Syllabus etc.


    A copy of Government of India, Ministry of Defence (Finance Division) New Delhi letter No. F.26(1)/C/2007 dated 08.03.2007 on the above mentioned subject is enclosed  for information and immediate necessary action.

2.    It would be evident that the existing rules from Rule 1 to Rule-19 relating to the examination for admission to SAS of DAD incorparated at ANNEXURE ‘C’ to para 102 of Office Manual Part-1 have undergone major changes. The affected rules are categorized as under:

(a)    Modification/Amendments carried out  in Rules are;

Rule 1, 2, 4, 5, 6, 7, 8, 10, 14(a), 14(b), 14(c), 15(v), 15(vi), 15(vii),15(viii), 15(ix), 17(a), 19(a) & 19(b)

(b)    Notes (a) & (b) under Rules 14(b) have been deleted 

(c)    New Rules prescribed are :

Rule 14(d) 19(d)& 19(e), Rule 20(a separate rule exclusively for Syllabus, List of Books, setting of question papers), 21,22,23,24,25,26,27,28,29,30 & 31

(d)    Existing rules retained are:-

    Rule 3,9,11,12,13,15(i), 15(ii), 15(iii), 15(iv), 15(x), 17(b), 18 and 19(c)

2.1    The above Rules after modifications, amendments, deletions and addition of new rules approved by MOD(Fin) has been enumerated in the enclosed Annexure ‘A’.

3.    Most significant changes made in the new/revised pattern of SAS examinations are: -

(a)    Introduction of Preliminary Test consisting of two Papers (evaluation by  Optical Mark Reading method) which a candidate  has to qualify for admission into SAS Part-1 examination. SAS apprentice are exempted from appearing in Preliminary Test.

(b)    Increase in the number of Papers to 11 i.e. 2 Papers in Preliminary Test, 4 Papers in SAS Part-1 and 5 Papers in SAS Part-II examinations.

(c)    Paper –III Accountancy now is a part of SAS Part-1 examination.

(d)    Paper –IX Fundamentals of EDP is a completely new paper having theory and practical portions. Similarly introduction of IFA system and elements of law in Paper –VII are new areas added.

(e)    Paper-VIII(Office Communication) and Paper- IX Fundamentals of EDP are Qualifying papers only.

(f)    Drafting of affidavit/legal communications on Administrative matters and pay/pension cases in Paper –VIII  Office Communication are new additions.

(g)    RTI Act-2005 in Paper I/II and Official Language Act-1963, Central Govt. Servant Association Rules, CAT Act, 1985, Delegation of Financial Power Rules, 1978, Negotiable Instrument Act, Arbitration Act, Sale of Goods Act, Minimum Wages Act, Civil Procedure Code are some of the new additions in Paper-VII

(h)    The examination consists of the following.

(1)    Preleminary Test

Paper –1    General Principles and Procedures of Accounts and Audit(Including General Organisation of Armed Forces)

Paper-2    Codes, Mannuals and Regulations concering Army, Air Force, Navy and Factory

(2)    SAS Part-I    Examination   

Paper -  I    Organisation and Fundamentals of Audit & Accounts (Theory without Books)

Paper – II    Organisation and Fundamentals of Audit & Accounts (Practical with Books)

Paper - III    Accountancy

Paper - IV    Service Regulations (Practical with Books)


 Paper – V    Works, Stores and Internal Audit (Practical with Books)

 Paper - VI    Works, Stores and Internal Audit (Theory without books)

Paper –VII    Financial Management, Integrated Financial Advisor System and Elements of Law (Theory without books)

Paper –VIII    Office Communications(Qualifying paper)

Paper – IX    Fundamentals of Electronic Data Processing (Theory and Practical) (Qualifying Paper)

(i)    All the Books /Regulations/Codes & Mannuals in the existing syllabus have been retained except AIRO Regulations in the revised Syllabus.
(j)    All the papers have independent identity for the purpose of Qualifying standard and exemptions.

(k)  SAS Part –1 Pass Candidate will have to obtain minimum qualifying marks in Practical Examination on Paper –IX Fundamentals of EDP.

(l)    Number of attempts/chances for both Part-I and Part-II SAS examinations are 4  in each part of the examination.

(m) A Candidate who qualify the Preliminary test but absent himself or withdraws his candidature for SAS Part-I immediately following, will have to requalify in the Preliminary test to be eligible to appear in SAS Part -I examination.

(n)  No medical certificate is required for withdrawing the candidature for Part-I & II  examinations. A simple application is to be given by the candidate atleast 15 days before the start of the examination.

(o)   Fresh candidates shall have to appear in the new system of SAS examination.

4.    MOD(FIN) has also granted special chances to the following categories of candidates to appear in the existing pattern (i.e. existing syllabus):-

(i)    One chance to all those who have got exemption either in Paper I/II or III/IV in the existing  Part –I examination

(ii)    Two chances to those candidates who -

(a)    Already pass Part-I examination in the existing system

(b)    Got exemption in either Paper V or VI or VII/VIII in the existing system but could not pass Part –II examination, and;

(c)    Might be able to pass Part-I examination as enumerated at Para-4(i) above

5.    This may widely be circulated to all the Sections of Main Office and Sub Offices and be kept prominently in the Notice Board. The complete context of this circular together with MOD (FIN) letter are available in CGDA’s website also.

6.    Hindi Version will follow shortly

7.    Copy of Government of India, Ministry of Defence (Fin), New Delhi letter No. F.26(1)/C/2007 dated 08.03.2007 conveying the Government’s Sanction for payment of honorarium to the examiners for setting question papers/moderation of papers/valuation and revaluation of answer books, Hindi translation of question papers and honorarium payable to invigilators and other officials deployed for SAS examination duty at the enhanced  rates, is also enclosed for information and necessary action.

8.    Receipt of this communication may kindly be acknowledged  by name to the undersigned.

(Sanjeev Kumar)

Copy to:
1.    MOD(FIN), DAD Coord, New Delhi

2.    Sr. Ps to CGDA

3.    Sr. Ps to Addl. CGDA(I)/Addl. CGDA(II)

4.    Sr. PS/PS/Steno-I/II

PCDA(HRD), CGDA, New Delhi

PIFA, New Delhi

CDA(IA-I), Delhi Cantt

Jt. CGDA(Training-I)

Jt. CGDA(Audit-I)


Jt. CGDA(Audit -II)

Jt. CGDA(System)

Jt. CGDA(Accts & Budget)


Jt. CGDA(Trg.-II)

5.    AN/IV Section for similar action as above

6.    Hindi cell for Hindi Translation

7.    Regulation Section : For effecting amendment to Annexure ‘C’ to para 102 of OM Part –I

(Subhash Mondal )
Asstt. CGDA(AN)

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