Admin->SAS Examination

Annexure  A

Rules Governing  the examination
for Admission to the Subordinate Accounts Service (SAS) in
Defence Accounts Department

RULE 1:
An examination for admission to the Subordinate Accounts Service will normally be held in selected centres fixed by the CGDA.  CGDA, however, will decide the frequency of the examination on need basis. It will be conducted on the dates, and according to the programme prescribed by the CGDA under the personal supervision of an officer of the IDAS assisted, if necessary, by one or more Senior Accounts Officers/Accounts Officers.  The officer conducting the examination will be held personally responsible that all proper precautions are taken to guard against any irregularity.
RULE 2:
The examinations will consist of a Preliminary Test followed by SAS Part-I and SAS Part-II examinations. Only those candidates who shall qualify the Preliminary Test shall be eligible to appear in SAS Part-I examination.
(a)

PRELIMINARY TEST
Paper-1
General Principles and Procedure of Accounts and Audit (Including General Organisation of Armed Forces)
Paper-2
Codes, Manuals and Regulations concerning Army, Air Force, Navy and Factory
(b)
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).
(c)
SAS PART – II  EXAMINATION
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 Adviser System and  Elements of Law. (Theory – Without books)
Paper-VIII
Office Communication (Qualifying Paper)
Paper-IX
Fundamentals of Electronic Data Processing (Theory and Practical) (Qualifying Paper)
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 Preliminary Test to 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 uniformly 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 in the DAD.
RULE 6
Candidates will have to qualify a Preliminary Test for appearing in SAS Part I examination. A candidate who has qualified the Preliminary Test but absents or withdraws his candidature from SAS Part-I examination following immediately will be required to re-qualify in the Preliminary Test for eligibility to appear in SAS Part-I Examination. There shall be no limit in appearing in Preliminary Test.  Candidates appearing for the S.A.S. Part-I Examination are eligible to sit for the examination upto a maximum of four occasions.  Similarly candidates appearing for the S.A.S. Part-II examination are eligible to sit for the examination upto a maximum of four occasions.  Additional chances may, however, be permitted by the C.G.D.A. as per merit of each case.
RULE 7
No candidate will be allowed to appear in SAS Part I examination unless he/she qualifies the Preliminary Test. Further, no candidate will be allowed to appear in both Parts at a time. Only those who pass Part I, will be allowed to appear in Part II of the examination.
RULE 8
All persons appointed direct to the Subordinate Accounts Service as SAS Apprentice should sit for the first examination i.e. Part I SAS Examination after their appointment, unless such Examination is held within ten months of the date of their appointment.
RULE 9
The 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 10
The question papers will be set by officers nominated for the purpose by the C.G.D.A.  The questions so set are examined by a Committee consisting of the C.G.D.A. and other officers at Headquarters with a view to see that the questions framed are in accordance with the prescribed syllabus.  The printed question papers will be forwarded by the C.G.D.A. to the officers concerned, who are entrusted with the responsibility of conducting of the examination at various centres, by registered insured post/Speed Post in sealed packet containing separate sealed envelope for each set of papers.  The packets and envelopes containing the question papers will be kept in their personal and safe custody and will not be opened until the papers are required for distribution.  The packets and envelopes will be opened in the presence of candidates/observers as and when appointed by the CGDA.
RULE 11
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 12
The detailed instructions for conducting the examination will be sent by the CGDA to the Conducting Officers in advance of the concerned examination.
RULE 13
The result of the Examination will be notified by the CGDA to all concerned.
RULE 14(a)
A SAS Apprentice need not appear in the Preliminary Test. However, a SAS Apprentice must appear for Part I of the SAS examination at the first and if he fails, at the second and if necessary (with the special sanction of the CGDA) in the third examination held after his appointment unless the first examination is held within ten months of the date of his appointment, in the later case, if he does not appear at that examination, he may be allowed to appear at fifth (with the special sanction of the CGDA) examinations instead.  He will appear for the Part II of the S.A.S. Examination, which is held after he passes Part I of the examination.
RULE 14(b)
No candidate will be allowed to appear in SAS Part I examination unless he/she qualifies the Preliminary Test. A member of the clerical service will normally be allowed four chances to appear in the Part I of the examination.  Similarly, S.A.S. Part I pass Auditors will be normally allowed four chances   to appear in Part-II examination. Each permission to appear at either Part-I or Part-II Examination will count as one against the respective Part, whether he/she actually sits for the examination or not unless he/she is specifically allowed to withdraw his/her name.  Such withdrawals will be allowed by the C.G.D.A. when circumstances of the case fully justify it.
RULE 14(c)
A candidate will be allowed upto a maximum of four chances to clear SAS Part II Examination.
RULE 14(d)
A new sub-rule: A candidate could withdraw before the start of the examination by writing a simple application. He/she should submit an application in writing atleast 15 days before the start of the examination and should not take any paper in the examination.
RULE 15
EXAMINATION RULES
(i)
No body other than the persons engaged in supervising the examination and the candidates will, under any circumstances, be allowed in the examination hall.
(ii)
No candidate shall be allowed:

(a) to enter the examination hall half an hour after the commencement of the examination;

(b)
to leave the examination hall finally until half an hour has elapsed after the commencement of the examination.
(iii)
A roll number will be assigned to each candidate who is permitted to appear at the examination.  Candidates should enter only their roll numbers on each of their answer papers and their names should not appear anywhere in the papers.
(iv)
The questions are not to be reproduction the answer papers, only the serial number of the question should be entered against the answer.
(v)
Except in the case of papers to be answered with books, candidates are not allowed to have books or notes of any description during the examination. The candidates can bring simple calculator for Paper-III- Accountancy.
(vi)
While answering Paper II (Organisation and Fundamental of Audit and Accounts) and IV (Service Regulations) - With Books in Part I S.A.S. Examination, following instructions shall particularly  be borne in mind: -


PAPER – II


16 questions will be set out of which candidates are to attempt 12 questions carrying 8 marks for each question. 4 marks are reserved for general excellence.


PAPER IV
(a)
Section I – Pay and Allowances (Civil) (Common to all) – All candidates shall answer 4 questions from this Section.
(b)
Section II – Provident Fund and Pension (Common to all) - All candidates shall answer 3 questions from this Section.
(c)
Section III – Pay and Allowances (Services) (Optional) – Candidates may choose any one from the following Sub-Sections (A, B, C or D) for which permission granted by the CGDA: -



A.        
ARMY                  
 

Not more than 3 questions shall be attempted by the
candidates. These questions shall be answered on a separate answer book.
B.
AIR FORCE
C. NAVY
D. FACTORY


       (d)   

In all, The candidates are to answer 10 (ten) questions from Section-I, II and III.
(vii)
While answering PAPER V – (WORKS, STORES AND INTERNAL AUDIT (PRACTICAL – WITH BOOKS) in Part II SAS Examination, following instructions shall particularly be borne in mind:

(a) Section 1 – Works Accounts (Common to all)


All candidates shall answer not more than five questions from this Section.

(b) Section II-Stores Accounts and Internal Audit


Candidates should choose any one from the following Sub-Sections (A, B, C or D) for which permission granted by the CGDA: -


A.        
ARMY                  
 

Not more than five questions shall be attempted by the candidates. These questions shall be answered on a separate answer book.
B.
AIR FORCE
C. NAVY
D. FACTORY

                          
(c)
      
In all, the candidates are to answer 10(ten) questions from Section I and Section II.
(viii)
Candidates shall not attempt to answer more than the prescribed number of questions or to answer the alternative questions (Sub-Sections A, B, C or D) other than those for which permission has been accorded.
(ix)
The candidates’ answer papers must be surrendered by the candidates to the Conducting Officer within the time allowed for each paper.
(x)
Any candidate who is found indulging in any malpractice such as copying from  other candidates’ answer books or allowing other candidates to copy from his answer books or being found in possession of unauthorized books/notes, or attempting to influence an examiner in regard to evaluation of his answer papers etc., may not only be disqualified for that examination but may also be debarred from appearing in future SAS Examinations and in addition proceeded against under the CCS(CCA) Rules, 1965 for non-maintenance of absolute integrity.
RULE 16
A candidate will be declared to have pass the Preliminary Test if he secure not less than 60% marks in each Paper. But 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 aggregate and 40% marks in each subject. However, Paper VIII – Office Communication and Paper-IX- Fundamentals of EDP in Part II SAS Examination will be qualifying papers only. A candidate has to secure 60 marks in Paper-VIII and 50 marks (Theory-30 + Practical-20) in Paper IX. But the marks secured by him in these two papers will neither be counted in the aggregate marks nor will be added in total marks secured in other papers. The candidates are required to secure the qualifying marks in these two qualifying papers failing which they will not be treated to have pass SAS Part II Examination even though they might secure aggregate marks and pass marks in other papers.
RULE 17(a)
A candidate securing 60% marks in each subject is eligible for exemption except Paper-VIII – Office Communication. However in Paper-VIII -  Office Communication, the exemption marks would be only 50%. Candidates securing exemption marks in the qualifying Papers i.e. Paper-VIII – Office Communication and Paper – IX – Fundamentals of EDP, but failed in other papers need not be required to appear in these two papers again.RULE 17(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.
RULE 18
The Government of India reserve to themselves the power of allowing exemptions to these rules in special cases, of amending or revising the rules at their discretion.
RULE 19
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. 50/= in respect of each paper for which revaluation is sought for.

(b) The candidates concerned should have obtained 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) Following are the criterion for revaluation:


1)    Checking of total;
2)    Correct carry forward to the top sheet
3)    Checking that all answers are evaluated;
4)    Rectification of other errors and omissions;
5)    Revaluation does not mean remarking of the answers.

(e) No revaluation of Answer Books of Preliminary Tests shall be allowed.
RULE 20
The syllabus etc. of both Part I and Part II SAS Examinations were part of existing Rule 19. Hence a new Rule 20 is proposed which will cover the syllabus, books etc prescribed and the pattern of questions to be set in respect of each paper of Preliminary Test, Part I and Part II SAS examination.





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