Most Important Circular
Office of the CGDA,
West Block –5, R.K. Puram,
Dated 12th March, 2007
The Principal CsDA/Principal
Controller of Defence Accounts
Controller of Finance &
Integrated Financial Advisors
Chief Internal Auditors.
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
(a) Modification/Amendments carried
out in Rules are;
(b) Notes (a) & (b) under Rules 14(b) have been
(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
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
(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
(c) Paper –III Accountancy now is a part of SAS
(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
–1 General Principles and Procedures of
Accounts and Audit(Including General Organisation of Armed Forces)
Codes, Mannuals and Regulations concering Army, Air Force, Navy and
Paper - I
Organisation and Fundamentals of Audit & Accounts (Theory without
Paper – II
Organisation and Fundamentals of Audit & Accounts (Practical with
Paper - III
Paper - IV
Service Regulations (Practical with Books)
– V Works, Stores and Internal Audit
(Practical with Books)
- VI Works, Stores and Internal Audit (Theory
–VII Financial Management, Integrated
Financial Advisor System and Elements of Law (Theory without books)
–VIII Office Communications(Qualifying 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
(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
(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.
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(Audit -II)
Jt. CGDA(Accts & Budget)
CDA(I A - 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