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The overall objective of the project was to ensure effective, inclusive, accountable and participatory local governance in Turkey, through support to further implementation of the local administration reform process undertaken between 2003-2013, in line with international standards.
ISA 250 (Revised) Section B – The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector
Support for Local Administration Reform in Turkey (Impact Assessment Final Re...PAL Policy Analytics Lab
The overall objective of the project was to ensure effective, inclusive, accountable and participatory local governance in Turkey, through support to further implementation of the local administration reform process undertaken between 2003-2013, in line with international standards.
ISA 250 (Revised) Section B – The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector
Chico’s exclusively designed, private branded clothing for women featuring a combination of great style with on-trend, expressive and one-of-a-kind designs that are figure-flattering, unique, relaxed, and fashionable. http://www.chicos.com
Latest Companies (Accounts) Amendment Rules, 2016
Greatest relief to Unlisted companies and its auditors - No need to prepare consolidated financial statements. Please refer notification below
Final Report (TCP/RLA/0069)
Development of Standards for the Construction and Inspection of Fishing Vessels
Final Report TCP/RLA/0069 http://www.slideshare.net/safetyforfishermen/final-report-of-project-57610513
Annex I http://www.slideshare.net/safetyforfishermen/annex-i-57610511
Annex II http://www.slideshare.net/safetyforfishermen/annex-ii-57610508
Annex III http://www.slideshare.net/safetyforfishermen/annex-iii
Annex IV http://www.slideshare.net/safetyforfishermen/annex-iv-57610500
Annex V http://www.slideshare.net/safetyforfishermen/annex-v-57610497
Annex VI http://www.slideshare.net/safetyforfishermen/annex-vi-57610495
Schedule 1 http://www.slideshare.net/safetyforfishermen/schedule-1-57610492
Schedule 2 http://www.slideshare.net/safetyforfishermen/schedule-2-57610486
Schedule 3 http://www.slideshare.net/safetyforfishermen/schedule-3-57610481
Schedule 4 http://www.slideshare.net/safetyforfishermen/schedule-4-57610477
Schedule 5 http://www.slideshare.net/safetyforfishermen/schedule-5-57610474
Schedule 6 http://www.slideshare.net/safetyforfishermen/schedule-6-57610470
Schedule 7 http://www.slideshare.net/safetyforfishermen/schedule-7-57610465
Schedule 8 http://www.slideshare.net/safetyforfishermen/schedule-8-57610456
Schedule 9 http://www.slideshare.net/safetyforfishermen/schedule-9-57610450
Schedule 10 http://www.slideshare.net/safetyforfishermen/schedule-10-57610439
Schedule 11 http://www.slideshare.net/safetyforfishermen/schedule-11-57610431
Annex VII http://www.slideshare.net/safetyforfishermen/annex-vii-57610416
Annex VIII http://www.slideshare.net/safetyforfishermen/annex-viii-57610410
Annex IX http://www.slideshare.net/safetyforfishermen/annex-ix-57610400
Annex X http://www.slideshare.net/safetyforfishermen/annex-x-57610393
Annex XI http://www.slideshare.net/safetyforfishermen/annex-xi-57610383
Chico’s exclusively designed, private branded clothing for women featuring a combination of great style with on-trend, expressive and one-of-a-kind designs that are figure-flattering, unique, relaxed, and fashionable. http://www.chicos.com
Latest Companies (Accounts) Amendment Rules, 2016
Greatest relief to Unlisted companies and its auditors - No need to prepare consolidated financial statements. Please refer notification below
Final Report (TCP/RLA/0069)
Development of Standards for the Construction and Inspection of Fishing Vessels
Final Report TCP/RLA/0069 http://www.slideshare.net/safetyforfishermen/final-report-of-project-57610513
Annex I http://www.slideshare.net/safetyforfishermen/annex-i-57610511
Annex II http://www.slideshare.net/safetyforfishermen/annex-ii-57610508
Annex III http://www.slideshare.net/safetyforfishermen/annex-iii
Annex IV http://www.slideshare.net/safetyforfishermen/annex-iv-57610500
Annex V http://www.slideshare.net/safetyforfishermen/annex-v-57610497
Annex VI http://www.slideshare.net/safetyforfishermen/annex-vi-57610495
Schedule 1 http://www.slideshare.net/safetyforfishermen/schedule-1-57610492
Schedule 2 http://www.slideshare.net/safetyforfishermen/schedule-2-57610486
Schedule 3 http://www.slideshare.net/safetyforfishermen/schedule-3-57610481
Schedule 4 http://www.slideshare.net/safetyforfishermen/schedule-4-57610477
Schedule 5 http://www.slideshare.net/safetyforfishermen/schedule-5-57610474
Schedule 6 http://www.slideshare.net/safetyforfishermen/schedule-6-57610470
Schedule 7 http://www.slideshare.net/safetyforfishermen/schedule-7-57610465
Schedule 8 http://www.slideshare.net/safetyforfishermen/schedule-8-57610456
Schedule 9 http://www.slideshare.net/safetyforfishermen/schedule-9-57610450
Schedule 10 http://www.slideshare.net/safetyforfishermen/schedule-10-57610439
Schedule 11 http://www.slideshare.net/safetyforfishermen/schedule-11-57610431
Annex VII http://www.slideshare.net/safetyforfishermen/annex-vii-57610416
Annex VIII http://www.slideshare.net/safetyforfishermen/annex-viii-57610410
Annex IX http://www.slideshare.net/safetyforfishermen/annex-ix-57610400
Annex X http://www.slideshare.net/safetyforfishermen/annex-x-57610393
Annex XI http://www.slideshare.net/safetyforfishermen/annex-xi-57610383
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Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
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http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
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The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
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The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
2. GOVERNMENT OF INDIA.
AUDIT CODE
V o l u m e I
FIRST EDITION
(REPRINT)
Embodying all Ck>rrections issued to First Edition
up to 30th November 1928.
Issued hy authority of the Auditor General in India.
CALCUTTA: GOVERNMENT OF INDIA
CENTRAL PUBLICATION BRANCH
1929
4. PREFACE TO FIRST EDITION (REPRINT).
■^HIS edition is merely a reprint of the first edition of the
Audit Code, with such additions and alterations as have
been introduced through the correction slips issued up to the
30th November 1928. Opportunity has been taken also to
make a number of purely verbal corrections in various articles
in the interest of better drafting and of intelligibility.
2. For the sake of convenience, the Code has been reprinted
in two volumes, Volume I embodying the rules contained in the
main body of the Code and Volume II the Appendices and
Forms. Appendix 7, “ List of Major and Minor heads of
account of Central and Provincial receipts and disbursements ” ,
which has hitherto appeared as a separate volume, has been
incorporated in Volume II of the present reprint.
3. The preface to the 1st edition has been reproduced
separately for purposes of reference.
M. F. GAUNTLETT,
Auditor General.
N e w D e l h i.
1st December 1928.
5. PREFACE TO FIRST EDITION.
HE Audit Code derives its authority from the functions of
^ the Auditor General as defined in the Statutory Rules
framed under section 96D (1) of the Government of India Act.
The detailed instructions embodied in this code are intended
primarily for the guidance of Civil Audit offices. In other
Audit offices, the general rules and principles on which the in
structions of this code are based and the orders which define the
nature and extent of audit to be applied to different classes of
transactions should be taken as a guide, though in matters of
detail the rules in their respective codes are applicable.
2. This Code is divided into seven parts :—
Part I.— Departmental Regulations.
Part II.— General Rules and Principles.
Part III.— Treasury Audit.
Part IV-—Public Works Audit.
Part V-—Forest Audit.
Part V I.—Results of Audit.
Part V II.— Inspections.
Part I is a reproduction of Chapters 76 to 80 of the Civil
Account Code, Volume II, 7th edition, excluding the portions
dealing with rules now under the administrative control of the
Controller of the Currency, with additions and amendments
necessitated by (1) the amalgamation of the Civil and Public
Works Accounts and (2) the Reforms.
Part II embodies the general rules and principles in respect
(1) the nature and extent of audit, (2) classification and
(3) grants and appropriations,
as they stand under the constitutional position created by the
Reforms.
Part III.— “ Treasury Audit,” is a reproduction of the
relevant chapters of Civil Account Code, Volume II, 7th edition,
rearranged and revised where considered necessary.
Part IV .— “ Public Works Audit,” supersedes the relevant
rules in Volume II of the Public Works Department Code, 7th
edition, and embodies rules completely revising the system of
audit of Public Works Accounts. In Bengal and Bihar and
6. J1
Orissa the details of the procedure for Public Works Audit
will vary to the extent that has been permitted by the Auditor
General to suit the local procedure for the compilation and sub
mission of Divisional accounts.
Part V.— “ Forest Audit,” lays down the procedure for
auditing the Forest accounts and supersedes the instructions in
Chapter 59 of the Civil Account Code, Volume II, 7th edition.
Part VI is a collection of up-to-date instructions in regard
to raising, recording, pursuing and clearing objections on
audit, and the procedure for presenting the results of audit
- to the Legislature and to Parliament in the form of Audit and
Appropriation Reports.
Part V II,— “ Inspections,” embodies detailed instructions
for inspection and test audit of the accounts of (1) Public
Works offices, (2) Treasuries, (3) other offices, (4) Currency,
Small coin Depots, Mints and Stamps balances, etc., and (5)
furniture supplied to the residences of High officials.
3. Certain chapters of the code, e.g.. Chapters 6, 21, 23 and
26, which do not wholly relate to audit and contain rules relat
ing to accounting, have been incorporated in this code as a
matter of convenience, as the audit sections concerned do a cer
tain a,mount of preliminary compilation and accounting and it
is desirable to bring, as far as possible, all the rules with which
each audit section has to deal, in one place.
4. The Audit Code contains rules relating to audit proce
dure. The Auditor General will also issue for the guidance of
all concerned audit interpretations of rules and orders under
Rule 10 (m) of the Auditor General’s Rules which will be known
as “ Audit Instructions ” {vide Articles 165 and 166), These
Instructions will be issued in a separate compilation.
5. The term “ local Government” as used in this Code
means, in the case of a Governor’s province, the Governor in
Council or the Governor acting with ministers (as the case may
require) and in the case of a province other than a Governor’s
province, a Chief Commissioner. A Governor’s province is also
called a provincial Government and the other local Governments
are also known as minor local Governments.
6. As most of the rules in the Audit Code are new and seve
ral of the rules in the Civil Account Code, Volume II
t^venth edition), and Public Works Department Code, Volume
II (seventh edition), had been completely modified before they
7. Ill
were embodied in this Code, it has not.been thought necessary to
connect the rules in the new code with those in the old codes.
7. The rules in this Code can be amended and revised by the
Auditor General who will welcome any suggestions for amend
ments that are made for his consideration by local Governments
and Audit OflScers.
M. F. GAUNTLETT,
Auditor General.
November 18th 1921.
8. CONTENTS.
P a m I.-DEPARTMENTAL REGULATIONS.
1. Departmental Regulations—G e n e r a l .................................................. J
2. Departmental Regulations—Gaaetted ......................................................
8. Departmental Regulations—.......................................................................
4. Office P r o c e d u r e ..................................................................................
P abt II.—g e n e r a l R0LES AND PRINCIPLES.
6. Audit Principles and A r r a n g e m e n ts ..................................................
6. General Rules and Principles of C la ssifica tion ..................................170
7. Grants and A p p rop ria tion s...................................................................
Pabt III.—TREASURY AUDIT.
8 . General Arrangement* of Treasury Audit Department
9. Gazetted Officers’ Audit
10. Establishment Audit .
H. Travelling Allowance Audit
12. Contingent Audit
13. Pension Audit
14. Interest Payment Audit
15. Deposit Audit
16. Bill APdit
17. Remittance Audit
18. Miscellaneous Audit
19. Audit of Receipts
20. Service and Other Funds
21. Classified Abstract
22. Presidency Payments
23. Presidency Abstract
24. Bank Sheet
25. Departmental Cash Account*
26. Statement of Disbnrsera’ Accounts
203
217
28e
304
307
322
360
356
871
404
421
437
461
475
491
406
502
507
P abt IV.—PUBLIC WORKS AUDIT.
27. General Arrangements of Works Audit Department. . . . 515
28. Scrutiny of Sanctions and Orders........................................................544
29. Works Audit R e g i s t e r ........................................................................ 552
30. Audit of Vouchers and Schedule Dockets............................................... 566
31. Audit of Works Expenditure................................................................578
32. Audit of R e m it t a n c e s ........................................................................ 601
33. Audit of Suspense Heads, Deposits and Takavi Works Advances . . 617
34. Audit of R e c e ip t s ................................................................................ BS9
( i )
9. ( ii)
Abtigle.
35. Miscellaneous Audit andReturns ............................................641
36. The Monthly Account . . .....................................................665
37. Works Audit Summaries. . .....................................................678
38. Settlement of B e m it t a n c e s ......................................................................686
P abt V .-F O R E S T a u d i t .
39. Forest A u d i t ................................................................................................697
Pabt V I.— RESU LTS OF AU D IT.
40. Objections on A u d i t ................................................................................ . . 714
41. Objections on Public Works Transactions . . . . . 739
42. Objections on N<»i-Public Works Transactions . . < > . « 769
43. Executive and Appropriation Reports .....................................................
P a b t VH.—INSPECTIONS.
44. Inspection of Public Works Offices.............................................................830
45. Inspection of Treasuries ......................................................................368
46. Outside Audit and Verification of B a la n ces............................................989
11. procedure not dealt w ith in the Code, are conveniently set forth in an
Office M anual, see A rticle 78.
Departmental Control.
5 . T he head o f the C ivil A u d it Office in each province is known as the
A ccountant G eneral, excep t in Assam where the designation is Com p
troller.
The duties relating to certain specific departm ents and accounts are
allotted to special officers w ho are not subordinate to the A ccountants
G eneral. Thus the audit o f the C ivil and M ilita ry A ccou n ts niaintained
in a com m ercial form is entrusted to the D irector of C om m ercial A u dit.
The audit o f the accounts o f the Customs D epartm ent, o f the Indian
Stores D epartm ent and o f G overnm ent Presses is entrusted to the E x
am iner o f Customs A ccou n ts, the A u d it Officer, In dia n Stores D epart
m ent, and the E xam iner o f G overnm ent Press A ccounts respectively.
T hroughout the Code the term A ccountant General includes all the
officers specified above.
The heads o f P rovin cial C ivil A u d it Offices, the A u d it Officer o f the
In dian Stores Departm ent and the E xam iner o f G overnm ent Press A c
counts work under the con trol o f the Controller o f C ivil A ccounts. The
other officers m entioned above w ork directly under the A u d itor General.
6 . The posting and transfer o f A ccountants G eneral are m ade by the
G overnm ent o f In dia, but, subject to the provisions o f E u le 28 o f the
A u ditor G eneral’ s R ules, those o f the other G azetted Officers o f the
G eneral (or P u b lic W orks) L ist and Assistant A ccounts Officers attached
to a C ivil A u dit office are m ade b y the A u ditor General.
A ll reports o f taking and g ivin g over charge should be subm itted to
the A u d itor G eneral on the day the transfer o f charge is effected.
7 . A ll com m unications on m atters affecting the adm inistration o f the
D epartm ent should be addressed to the A u ditor G eneral or the Controller
o f C ivil A ccounts as the case m ay be {vide A rticle 5) even though it
m ay rest w ith the G overnm ent o f In d ia to pass orders thereon. In
urgent cases a com m unication m ay be addressed direct to the G overnm ent
o f In d ia , but in that event a copy should be sim ultaneously sent to the
A.uditor G eneral or the C ontroller o f C ivil A ccounts.
8.The Controller o f the Currency exercises certain powers in respect
o f C urrency, Resource and B udget matters under his control. R efer
ences in connection w ith these subjects should ordin arily be addressed to
him , but if in case of u rgen cy they are addressed direct to the G overn
ment o f In d ia , copies should be sent to him .
9 . R eferences on all m atters connected w ith audit and account, and
the classification of receipts and charges, should always be addressed to
the A u d itor General.
1 0 . T he rules defining the financial powers o f A ccountants General
are given in A pp en dix 3.
2
5-10] DEPAETMENTAI EEGTTLATIONS— GENERAL. [ChAP. 1.
12. Appeals against Accountant General’s Audit decisions.
11. T he A u d itor G eneral is the final audit authority in In d ia and
R u le 16 (1) o f the A u d itor G eneral’ s R u les provides for the review , by
that officer, o f audit decisions given by subordinate audit officers.
Relations with local Government.
1 2 . The A ccountant G eneral should su pply any in form ation required
b y G overnm ent w hich can be derived from the accounts m aintained in
his office, and can be furnished w ithout ad ditional establishm ent. I f,
how ever, the su pply o f inform ation cannot be arranged for w ithout
extra establishm ent, a reference should be m ade at once to the A u ditor
G eneral.
1 3 . T he A ccountant G eneral should render such assistance as m ay be
required b y G overnm ent and other authorities in the preparation o f their
annual budget estim ates.
1 4 . I t is u sually fou n d convenient fo r the loca l G overnm ent, before
passing orders, to obtain the advice o f the loca l A ccou n tant G eneral as
to any particu lar ap plication o f financial rules or orders concerning
w hich there m ay be doubt. A lso, w henever the A ccou n tant G eneral is
o f opinion that any proceeding o f the loca l G overnm ent transgresses any
such rule or order, and consultation w ith the local G overnm ent has not
led to the rem oval o f the objection , he should adopt one o f the follow in g
altern a tives: —
(i) I f the case is one in w hich the A ccou n tant G eneral can ask
fo r h igh er sanction or order the recovery o f the am ount
in volved, he should so act.
(ti) I f the case does not fa ll under (i) above and the A ccountant
G eneral considers it desirable to proceed fu rther, he should
consult the A u ditor G eneral.
General Duties and Restrictions on Powers.
1 5. (a) The A ccou n tant G eneral is bou n d to ascertain that rules and
orders are obeyed.
(b) T he degree o f check to be applied to rules, orders and sanctions,
or to financial transactions pu rporting to be in com pliance therew ith, is
indicated in the rules in Chapter 5.
(c) The A u d it officers’ powers to w aive au dit objection s are stated in
A rticle 156.
1 6 . A n A ccountant G eneral m ay not, w ithout perm ission o f the
A uditor G eneral, reverse an y deliberate or im portant orders passed b y
any officer who preceded h im in his office.
1 7. A n A ccou n tant G eneral m ay not issue any im portant notice to
the p u b lic through T reasury Officers or otherw ise unless its form has
been approved b y the A u d itor G eneral, or the C ontroller o f the Currency,
fls the case m ay be.
3
C h a p . 1 .] d e p a h t m e n t a l r e g u l a t io n s — g e n e r a l . [ U - 1 7
13. 1 8 . A n A ccountant G eneral m ay not—
(1) forw ard an application for sanction fo r expenditure or for re
laxation o f leave or pension ru les; such an application must
be sim ply returned for subm ission to the proper executive
au th ority; or
(2) propose increases in departm ents other than his ow n ; or
(3) on any account jo in in protesting against any retrenchm ent or
econom y w hich a com petent authority m ay com m and ; or
(4) suggest expedients for the evasion o f the natural operation o f
a rule w hen reporting on claim s to pension or allowances of
any kind, his duty being m erely to report how a claim is
affected b y the ru les; or
(5) advise upon any questions relating to pensionary claim s, until
a G overnm ent servant absolutely retires, or is about to
retire, from the service, except upon a reference from the
G overnm ent o f In dia or the local G overnm ent; or
(6) issue orders stopping the paym ent o f establishm ent or contin
gent bills o f an o£Bce to obtain com pliance w ith orders.
The extrem e m easure o f en forcin g com pliance w ith orders
b y means o f stoppage o f pay should be resorted to on ly
under the express sanction of the local G overnm ent in
each case.
Transfer of charge.
1 9 . A t the tim e of transfer, the relieved A ccountant G eneral shoTild
hand over to his successor all keys and valuable and secret docum ents in
his personal charge, and report to the A u ditor G eneral that he has done
so. This report should be countersigned b y the relieving officer.
2 0 . W h en an A ccountant G eneral is being relieved either perm a
nently or tem porarily o f the charge o f his office, he w ill brin g to the
notice o f his successor any points o f im portance in connection w ith the
w orking o f the office and any cases or items o f w ork w hich are pending
and lik ely to ca ll for his special attention or scrutiny. The relieved
officer is, in short, expected to place the results o f his special knowledge
and experience o f the office at the disposal o f his successor in order that
the latter m ay not start handicapped b y ignorance o f the state o f the
office or o f such matters as require his special and personal supervision,
and that, as fa r as possible, any breach o f continu ity in procedure or
practice m ay be avoided in regard to eases and matters actu ally under .
settlem ent.
4
18-20] DEPAETMENTAL SEGtTLATIONS— GENEEAl. [C hA P . 1.
14. 5
C h ap . 2 .] d ep a k tm e n ta i, e e g u i-a t io n s — g a z e t t e d s t a f f . [21-24
Chapter 2.— Departmental Regulations— Gazetted Staff.
Constitution . . .. 2 1 Retirement and Resignation..^
Distribution of Work . . . 24 : F e e s ................................................ ^
Training and Examination of Contidential Reports . . . ^
Junior Officers . . . . 25 I Conduct Rules . . . . 3 3
Leave Applications . . . 2 6 Government Residences . . . 4 0
Superannuation . . . 29
Constitution.
21. T he gazetted staff consists of officers o f the In dian A u d it D epart
m ent, styled D eputy or Assistant A ccountants G eneral or P robationers,
and o f Assistant A ccounts Officers. In Assam the D eputy and the
A ssistant are designated as D eputy and Assistant C om ptroller; but see
A rticle 5.
1. All Assistant Accounts OfiScers, other than those who were appointed as Chief
Superintendents prior to 3rd June 1914, are liable for service anywhere in India
and Burma. See also Article 61.
2 2 . A scale o f gazetted officers has been fixed fo r each A u d it office
and is ordin arily follow ed in the distribution of officers.
2 3 . T h e A u d itor G eneral is authorised to fix or change the head
quarters o f any gazetted officer under his control.
Distribution of Work.
2 4 . T he distribution o f w ork am ong the gazetted officers is le ft to the
discretion o f the A ccountant G eneral. T h e B udget D epartm ent (and the
Resource D epartm ent in M adras and B urm a) and the sections exercising
higher A u d it fu nctions and check against grants and units of appropria
tion m ust be d irectly under the A ccountant G eneral. E xcep t in the case
o f the sm aller offices, where it m ay not be possible or necessary, the
A ccountant G eneral should aim (a) at m aking the D eputy o r one o f the
D eputies responsible fo r the adm inistration o f the office, so as to relieve
him self as far as possible from the details o f office adm inistration, (6) at
placing all audit w ork under the general control o f the D eputy or D e
puties, and (c) at releasing the D eputy or D eputies as far as possible
from supervision o f the detailed w ork o f in dividu al audit sections so as
to afford tim e fo r general control. B u t the A ccou n tant G eneral w ill
rem ain generally responsible for the w hole work o f the office, and he
should take such m easures as are necessary fo r keeping him self
th oroughly acqriainted w ith the departm ents w hich are n ot in his im m e
diate charge. H e should also, as fa r as possible, avoid changes am ong
his departm ents.
15. 6
25-28] DEPAETMENTAL EEGTTLATIONS----GAZETTED STAFF. [C h A P . 2.,
Training and Examination of Junior Officers.
2 5 . T h e rules fo r th e tra in in g an d exam in a tion o f P rob a tion ers in
th e G eneral L is t o f th e In d ia n A u d it D ep artm en t are g iv e n in A p p en
d ix 4.
Leave Applications.
2 6 . (a ) L ea v e a p p lica tion s o f officers h o ld in g the rank o f A ccou n ta n t
G en eral req u ire the sa n ction o f th e G overnm ent o f In d ia in th e F in a n ce
D ep artm en t an d sh ou ld be su bm itted to the A u d ito r G en eral, w ho w ill
forw a rd th em w ith his o p in io n as to w hether the leave sh ou ld be gra n ted ,
and su ggest th e dep a rtm en tal arrangem ents to be m ade if th e lea ve is
gra n ted .
N o t e .—Heads of Audit offices should intimate to the Auditor General in writing
whenever they propose to leave headquarters on duty or casual leave or during
holidays. But in the case of the Accountants General, Madras and Burma,
who are also Deputy Controllers of the Currency, the communications should (if
possible) he addressed through the Controller of the Currency and the latter officer’s
permission is necessary before the Accountant General can leave his headquarters.
During the Budget season the Heads of Audit offices are expected to remain at
headquarters.
(6 ) A p p lica tio n s fro m oth er gazetted officers atta ch ed to C iv il A u d it
offices, unless th e A ccou n ta n t G en eral is com peten t to deal w ith them
u n d er A rticle 27, sh ou ld b e forw a rd ed to th e A u d ito r G en eral fo r dis
posal, w ith the recom m en d ation o f th e A ccou n ta n t G en eral.
2 7 . (a) H ead s o f C iv il A u d it offices m a y deal fin a lly w ith a p p lica tion s
fo r leave on average p a y u p to fo u r m onths o f A ssista n t A ccou n ta n ts
G en eral.
N o t e 1 .—The Auditor General m a y suspend the exercise of the power, where
the appointment of a substitute is involved, when there is an excess of gazetted
officers on duty over the sanctioned number of charges in the Department.
N o t e 2.—If leave be refused in any case, a report of the reasons for the refusal
shall be made to the Auditor General.
N o t e 3 .—All grants of leave, and the dat« of departure on, and return from,
leave shall be reported at once to the Auditor General.
(6 ) T h ey m a y also d ea l fin a lly w ith a p p lica tion s fo r a ll kinds o f
leave o f A ssistant A ccou n ts O fficers an d m ay ap p oin t officia tin g officers
in th eir pla ces. A ll gra n ts o f leave and officia tin g ap poin tm en ts m ade
in consequence should be rep orted to the A u d ito r G en eral.
2 7 A . A ll O fficers o f th e In d ia n A u d it an d A ccou n ts S ervice shall,
b efore th ey m ake over ch a rg e o f th eir duties w hen p roceed in g on leave,
report to th e A u d ito r G en eral th eir address d u rin g leave.
2 8 . H eads o f A u d it offices sh ou ld subm it to the A u d ito r G eneral,
b y 1st J u ly and 15th O ctober each year, reports o f th e in ten tion s o f
all gazetted officers, in clu d in g them selves, to proceed on leave betw een
O ctober an d M arch , and betw een A p r il and S ep tem b er, resp ectiv ely .
T h e reports should be su bm itted in F o rm 1.
16. Superannuation.
29. R ecom m endation s fo r extension o f service after superannuation
should n ot be subm itted m ore than six m onths before the date on w hich
the gazetted officer w ould, in the absence o f special orders, retire.
1. Assistant Accounts Officers should be considered as non-ministerial servants
for the purpose of Rule 56 of the Fundamental Rules.
7
C h a p . 2 .] d e p a r t m e n t a l e e g u l a t i o n s — g a z e t t e d s t a f f . [29-32
Retirement and Resignation.
30. A p p lication s fo r pensions o f gazetted officers o f the In d ia n A u d it
D epartm ent should be subm itted to the A u d itor G eneral.
N o t e .—Under Rule 2 9 of the Auditor General’s Rules, the Auditor Greneral, in
addition to according sanction to ordinary pensions^ can also eafercise the powers
of a local Government under Civil Service Regulations, Article 475-A, in respect
of the sanction of additional pensions.
80A. R esignation s o f m em bers o f A ll-In d ia Services servin g in th e
In d ian A u d it D epartm ent m ust be subm itted th rough the proper channel
fo r the sanction o f the Secretary o f State. In the case o f those officers
w ho resign before th ey becom e e lig ib le fo r either retirin g or super
annuation pension, the reasons fo r such resignation w here these are
know n, sh all also be forw arded w ith th e resignation , fo r com m u n ication
to the Secretary o f State w hen h is sanction is sought.
Fees.
31. G azetted officers o f the In d ia n A u d it D epartm ent m a y not take
up the au dit o f accounts or other sim ilar private w ork, fo r rem uneration
or otherw ise, w ithout obtain in g special sanction, w h ich w ill be_
_
(1) that o f the A u d ito r G eneral,
(а) i f the w ork carries no fees, or
(б) if, in the case o f A ssistant A ccou n ts Officers, th e am ount
o f the fee is not in excess o f the lim it w hich the A u d ito r
G eneral is em pow ered to sa n ction ;
and (2) that o f the G overnm ent o f In d ia in all oth er cases.
1. This Article does not apply to work of other classes which is governed by
the rulesframed by the Government of India under Rule 4 7 of the Fundamental
Rules.
Confidential Reports.
32. T h e A ccou n ta n t G eneral should subm it an annual report in F orm
N o. S. Y . 322-B on each gazetted officer con fid en tially to the A u d ito r
G eneral b y nam e, so as to reach that officer b y the 15th‘ o f A p ril, reports
on gazetted officers o f the C u rren cy D epartm ent in M adras and B urm a
b ein g subm itted th rou gh th e C on troller o f the C u rren cy. These reports
17. should be prepared in accordance w ith instructions issued from tim e to
tim e. Office copies need n ot be kept.
1. It is not necessary that when the Accountant General mak^ adverse com
ments on the work or conduct of a gazetted officer he should tell him soj but it is
necessary that, ordinarily, at some time or other during the period under report,
the gazetted officer should have been made acquainted with the oj)inion of the
Accountant General and told that he must endeavour to eifect an improvement.
Only those defects need be pointed out which can be remedied and great attention
should be paid to the manner and method of communication in order to ensure that,
having regard to the temperament of the officer concerned, the advice given and the
warning administered shall be most beneficial to him. It is important that the
effect of the admonition should be mentioned in the confidential report.
3 3 - 3 7 ] DEPA ETM EN TA L R E G U LA TIO N S----- GAZETTED S T A F F . [C h a P . 2.
Conduct Rules.
33. T he standing orders o f the G overnm ent o f In d ia rega rdin g the
con d u ct o f a ll G overnm ent sei-vants in c iv il em p loy, fram ed under
Section 96-B (2) o f the G overnm ent o f In d ia A ct, are pu blish ed in a
separate pam ph let, en titled “ T h e G overnm ent Servants’ C onduct
R u le s,” and are ap p lica b le to a ll gazetted officers o f the In d ia n A u d it
D epartm ent, w ho are su p p lied w ith a cop y o f the R u les b y the A u ditor
G eneral’ s office.
1. The Auditor General exercises the powers of a local Government under the
Government Servants’ Conduct Rules in respect of all Government servants under
his administrative control.
34. A n A ccou n ta n t G eneral is boim d to report to the A u d itor
G eneral, p rom p tly and strictly, an y m isconduct on the part o f a subor
din ate gazetted officer.
35. I f the p ay o f any officer in the G eneral L ist o f the In d ia n A u d it
D epartm ent be attached b y order o f a C ivil C ourt, the fa ct m ust be
im m ed iately reported to th e A u d itor G eneral, togeth er w ith the explan a
tion o f the officer.
1. The Rules in Article 76 apply also to gazetted officers.
36. O n the su bject o f arbitrations the fo llo w in g rules have been laid
d o w n : —
1. A Government servant shall not act as arbitrator in any case without the
sanction of his immediate superior, unless he be directed so to act by a Court having
authority to appoint an arbitrator.
2. No Government servant shall act as an arbitrator in any case which is likely
to come before him in any shape in virtue of any judicial or executive office which
he may be holding.
3. If a Government servant acts as arbitrator at the private request of dis
putants, he shall accept no fees except as provided in the rules framed by the
Government of India under Rule 47 of the Fundamental Rules.
4. If he acts by appointment of a Court of Law, he may accept such fees as the
Court may fix.
37. I n regard to the title to m ed ica l attendance, the rules ap p licable
to C ivil gazetted officers o f th e provin ce gen erally are eq u ally ap p licable
to officers o f the In dia n A u d it D epartm ent.
18. 38. F o r rules regarding the stibm ission o f petitions to the GoTern-
ment of In d ia and o f m em orials to the Secretary o f State, see the follow
ing docum ents: —
9
C h ap. 2.] DEPA«5%tc«rAL h e g tt la tio n s — g a z e t t e d s t a f f . [38-40
Home Department Commnnicatioii.
Notifications Nos. 147 and US, dated 19th J«nu-
arv 1905.
No. 2530, dated 21st July 1905 .
Nos. 3005-3014, dated 21st December 190S
Nos. 882-891, dated 12th March 1909
Nos. 1205-1214, dated 24th May 1911 .
Notification No 2i41. dated 26th October 1912
JNotifioation No. 1566, dated 15th September
1914.
Finance Department endorsement, if any.
No. 756-P., dated 4th February 1905
•V
o. 4;J42-P., dated 2nd August 1905.
No. 3994-P., dated 17th July 1906.
No. 6220-P., dated 4th October 1907.
No 109 P., dated 8th January 1909.
No. 30-P., dated 6th January 1909.
No. 1595-P., dated 23rd March 1909.
No. 3452-C.S.E , dated 9th June 1911.
No. 791-C.S.E., dated 18th November 1912.
No. 996-C.S E., dated 25th September 1914.
N o t e 1.—Government servants may join in combined memorials when the matter
about which they wish to petition Government is not connected with their position
as servants of Government.—(Fijiance and Commerce, No. 895, dated 14th May
188S.')
Note 2.—Appeals or representations addressed to the Government of India or
the Secretary of State should be submitted to the Auditor General in duplicate.
Note 3.—Copies of memorials addressed to the Secretary of State or to the
Governor General m Council should not be forwarded by the memorialists direct to
those authorities, as such a practice is not authorised by the rules for the submission
of memorials.
3 9 . N o gazetted officer should correspond direct w ith an authority
superior to the officer under w hom he is im m ediately serving, or w ith
the A u ditor General or the G overnm ent o f In dia, out o f the regular
course, unless in a case o f extrem e em ergency, in w hich case he m ust send
copies of his com m unications to his im m ediate superior.
Grovernment Residences.
4 0 . The provision o f residences fo r G overnm ent servants and the
assessment o f rents w ill be governed by R u les 45 to 45C o f the F unda
m ental R ules and any other rules fram ed thereunder.
19. 1 0
41-42] D E PA R TM E N TA L BEGXTLATIONS-----E S T A B L IS H M E N T . [C h A P . 3.
Chapter 3.— Departmental Regulations Establishment.
Sanction and Revision .
Appointment and Promotion—
Oeneral . . . .
Subordinate Accowits Service
Special Pay . . .
Jle-employment of pensioners
A u d i t ....................................
Leave ....................................
41
47
64
66
67
68
Training . . . .
Fines . •; „
Dismissal, Discharge and Resigna
tion ..
Date of Birth
F e e s ....................................
Conduct Rules
68A
70
73
74
75
Sanction and Revision.
41. T h e establishm ent o f a C iv il A u d it office can b e sanctioned b
the G overn m en t o f In d ia alone e x cep t to the exten t to w h ich it can be
sa nctioned b y tlie A u d ito r G en eral or the A ccou n ta n ts G eneral under
A p p en d ices 2 and 3. A n y prop osa l fo r revision o f the establishm ent or
fo r tem p ora ry or perm anen t ad d ition s th ereto, w h ich is n ot w ith in the
pow ers o f the A ccou n ta n t G en eral to sanction, sh ou ld b e su bm itted to
th e A u d ito r G eneral eith er fo r his sanction or fo r the sanction o f the
G overn m en t o f In d ia .
1 If the work of the Local Audit Department is handed over to the Accountant
General, the powers of sanction of the Auditor General and the Accountant t^eneral
in respect of the establishment entertained on such work will be the same as tneir
powers in respect of establishments employed m Audit offices. Proposals tor
revision which are bevond the powers of sanction of the Accountant G e n e r a l shoula
be submitted to the Auditor General either for his sanction or for the sanction oi
the Government of India, as the case may require. If an establishment is employea
under an Accountant General partly on Government work and partly on locai fund
audit, a proportionate share of the cost of the establishment will be charg^ to the
local Government. If the local Government has taken over the control the Local
Audit Department and the Accountant General desires to ask the local Government
to permit that Department to undertake on his behalf any work in connection witn
the audit of Government accounts it should be arranged with the local Government
that if the local Government desires to raise the rates of pay of the Local Audit
staff so as to increase the amount due from Central Revenues in payment for the
work undertaken on its behalf, it shall first address the Accountant General so that
he may be able to make other arrangements for that work if the change be deemed
desirable.
2 Proposals for revision of the establishment of Divisional Accountants should
be submitted to the Auditor General either for his sanction or for the sanction of
the Government of India, as the case may require.
Appointment and Promotion.
General.
42. T h e ap p oin tm en t an d p rom otion o f persons on the establishm ent
o f a C iv il A u d it office rest w ith th e A ccou n ta n t G en eral, su b ject, as
regards m em bers o f th e S u b ord in a te A ccou n t S erv ice, to the provision s
o f A rticle s 47 to 63, an d as rega rds D iv isio n a l A ccou n ta n ts, to the rules
in th e P u b lic W ork s A cco u n t C ode.
20. 4 3 . It is desirable to test the qualifications o f clerks on first appoint
m ent and, subject to the general instructions issued b y the A u d itor G ene
ral from tim e to tim e, suitable rules should be laid dow n by the H ead of
each A u d it office w ith reference to the state o f education and the supply
o f educated men in the province.
4 4 . The follow in g rules are laid dow n relating to the transfer o f
the services o f a G overnm ent servant from one G overnm ent office or
departm ent to another : —
(i) I t is the duty o f a G overnm ent servant, who wishes to have
his services transferred to a different G overnm ent office or
departm ent, to obtain the consent o f the authority w hich
appoints to his existing post before taking up the new em
ploym ent. I f he takes up the new em ploym ent w ithout
sucli consent, he com m its a breach o f discipline and is
liable to be punished, in the last resource, by dism issal
from his form er post and consequent loss o f pensionable
service. R esignation o f his form er post w ill not, it should
be noted, protect him from this penalty.
(ii) In gra nting or w ith h oldin g consent to the acceptance b y a
subordinate of other G overnm ent em ploym ent, the H ead of
an office or departm ent m ust consider w hether the transfer
w ill be consistent w ith the interests o f the public service.
Perm ission should not be refused, however, w ithout strong
reason, w hich should be recorded in w ritin g.
{Hi) The H ead o f an office or depai-tm ent should not em ploy,
either tem porarily or perm anently, a G overnm ent servant
whom he knows or has reason to believe to belong to another
establishII cut, w ith ou t the previous consent o f the H ead
o f the of?i< a or departm ent in w hich he is em ployed. In the
rare case, :u w hich , for reasons w hich appear satisfactory
to the new em ployer, a G overnm ent servant cannot obtain
the required consent before taking up the new post, the
em ploym ent m ay be made condition al on consent being ob
tained at the earliest opportunity.
I h e foregoin g instructions ap p ly e q ra lly to G overnm ent servants
on leave w hether w ith or w itho-it leave salary. A ll leave salary m ust
ipso facto cease on the taking up <f new em ploym ent, other than work
of a purely casual nature. See also R u le 69 o f the Fundam ental R ules.
4 5 . A s a precaution against the inadvertent :e-em plovm en t o f men
who m ay have been dism issed, the H ead o f the office should ascertain
whether an applicant fo r a post has been in G overnm ent service before,
and should refer to his previous em ployer if the circum stances connected
w ith his discharge are not clear. Eve‘ry applicant should be required to
furnish a certificate o f good character h aving special reference to the
previous tw o years, and, if he was ever in iervice before, he should further
be required to produce a copy o f his character book or other record of
service. A person w ho succeeds in obtain in g em ploym ent b v the con
cealm ent o f his antecedents w ould obviou sly m erit d iW issa l on the true
facts being discovered. The sanction o f the local G overnm ent should
always be required to the re-em ploym ent o f persons dism issed.
Nc.ir.—Dismissal should be distinguished frcan ordinary removal or dischfrgaw
11
Ch a p . 3 .] d e p a e t m e n t a l r e g u l a t io n s — e s t a b l is h m e n t . [ 4 3 - 4 5
22. one Branch, to the Subodinate A ccount Service of
another B ran ch ;
{ii) by confirm ation o f persons recruited as apprentices, after
they have becom e duly qualified;
(m ) by prom otion of persons with superior intellectual qualifica
tions w ho, though specially recruited for this Service, are
appointed to vacancies in the Clerical Service in the first
instance;
(ii;) b y prom otion from the Clerical or D ivisional Accountants
Service.
4 9 . The follow ing rules govern the appointm ent of persons recruited
from the source indicated in clause (i) of A rticle 4 8 : —
(1) N o person so appointed can be confirmed unless he has passed
the qu alifying departm ental exam ination prescribed in
A ppendix 4 for the branch o f the service in which he is to
he confirmed. A ll men so transferred, though counting
against the sanctioned strength, must, therefore, at first be
appointed on probation only.
(2) The period o f probation shall not be less than six months, and
shall cease not later than the date on w hich the result of
the third qu alifying exam ination at w hich the candidate
appears reaches the office to which the candidate belongs.
(3) E very person appointed on probation under B u ie (1) above
must appear at the first and, if he fails, at the second and
third exam inations held after his appointm ent, unless the
first exam ination is prescribed to be held w ithin six months
of the date o f his appointm ent, in w hich case, if he does
not appear at that exam ination, he m ay be allow ed to
appear at the second, third and fourth exam inations
instead.
Nora.—A candidate is not bound to sit at the first examination, even if it be
held more than six months after his appointment, if he does not desire to do so
aisd the Accountant General thinks it will interfere with his training. In such
a case, however, he loses one chance.
(4) E xcept w ith the special sanction of the A uditor General, fail
ure to pass at the third exam ination at w hich the candi
date should appear w ill entail reversion to the post which
he held prior substantively to his transfer.
5 0 . I t is im portant that, under clause («■) o f A rticle 48, apprentices
should be lecruited occasionally, though on a very moderate scale.
They should be young men with brilliant university records and,
whenever possible, men who have appeared for the Com petitive exam i
nation for admission to the Indian A u dit and A ccounts Service and have
obtained h igh places on the list but not sufficiently high to secure
appointm ents.
The follow in g rules govern their appointm ent: —
(1) Apprentices {see Supplem entary R ule 2 (2 )] w ill not be
counted against the sanctioned strength o f the Subordinate
O h AP. 3 . ] DEPAHTMEHTAL HEGULATIONS ESTABLISHM ENT. [ 4 9 - 5 0
23. A ccou n ts S ervice unless and u n til th ey are appointed
thereto u n der rules (3) (6) and (4) below .
(2) A lth ou g h it is not necessary under E u le 1 above that there
shall be a v a ca n cy in the Subordinate A ccou n t Service
w hen an ap pren tice is first ap poin ted, it is necessary that
there shall b e, on the date o f such appointm ent, a reason
able p rob a b ility o f such a v a ca n cy occu rrin g on or before
the ex p iry o f the period of ap pren ticeship as defined in
E u le 3 below .
(3) T h e period o f ap prenticeship shall be term inated as indicated
in clauses (a) and (b) below on the date o f the receip t, in
the office in w h ich the apprentice is w ork in g, o f the results
o f the n e x t exam ination fo r the Subordinate A ccount
Service h eld after the ex p iry o f 18 m onths from the date
o f the com m encem ent o f his apprenticeship, unless he has
been successful at a previous exam ination , w hen E u le 4
below w ill ap p ly.
(a) I f the ap pren tice has been unsuccessful in that and in
previous exam ination s, he shall revert as a clerk or be
rem oved from th e office. I f he is reverted as a clerk, his
pay and position in the clerica l grade w ill be fixed by
the A u d ito r G eneral.
(b) I f he be successful at that exam ination , he w ill be appoint
ed to fill the last vacan cy w h ich occurred in the Subor
dinate A ccou n ts Service after the date o f receipt o f the
results o f the previous exam ination , w hich vacan cy must
have been kept u nfilled pen din g the receipt o f the results.
(4) I f an apprentice be successful at an exam ination held before
the ex p iry o f 18 m onths from the com m encem ent o f his
ap pren ticeship , he shall rem ain as an apprentice u n til the
date o f the n ext v a can cy in the Subordinate A ccouiits
S erv ice; and shall then be appointed to fill that vacancy.
5 0 A .. E u le (3) under A rticle 49 applies also to persons w ho have
been sp ecia lly recruited fo r ultim ate appointm ent to th e Service under
clause (Hi) o f A rticle 4 8 ; and fa ilu re to pass the third exam ination at
w h ich th ey appear w ill deprive th em o f any special consideration for
prom otion under the term s o f A rticle 52 (c). T h eir prom otion is su bject
to the con d ition w hich is specified in A rticle 50-B below .
S O B . E x ce p t as perm itted b y A rticles 48 (1) and 49, no person m ay
be prom oted, under clause {iv) oi A rticle 48, to the Subordinate A ccou n t
S ervice, from the C lerical or D ivision al A ccou n tants S ervice, in either
a substantive or officiating cap a city w ho has not passed the departm ental
exam ination prescribed in A p p en d ix 4 fo r the branch o f the Service to
w hich he is to be appointed.
5 1 . N o m on opoly o f th e appointm ents in the Subordinate A ccou n t
Service is conferred u pon m em bers o f the clerical service b y passing the
D epartm ental exam ination . A bsolu te discretion is retained fo r the head
o f each office to recruit apprentices, w henever the interests o f the office
in h is op in ion require it , even th ou gh there m ay be m em bers o f the
14
50A-51] DEPARTMENTAL EEGULATIONS----ESTABLISHMENT. [C hA P . 3.
24. 15
C h ap . 3 .] d e p a r t m e n t a l r e g u l a t i o n s — e s t a b l i s h m e n t . ^ 5 2 -5 3
clerical service who have passed the Departmental examination; but
see Article 50. The members of the clerical service have this advantage
that they can bj' their work make their merits known to the head of the
office.
52. (a) The mere passing of the examination does not establish a
claim for promotion to tlfe Subordinate Account Service. Xo one will
be appointed to this service unless he is considered fully qualified by
ability and experience to discharge the duties of an accountant.
(b) Other qualifications being equal, candidates are ordinarily select
ed in. the order of the dates of their passing the examination, but, in
order to allow for length of service and experience, every three com
plete years of the excess in length of service (either as a clerk in the
Audit Office or as a Divisional Acapuntant or an accounts clerk in a
divisional or sub-divisional office of the Public Works Department)
should be treated as compensating for one year’s delay in passing the
examination.
N otb.—All continuous officiating and temporary service and service as an ap
prentice or probationer, followed by confirmation, should b« taken into account m
calculating length of service under clause (6) above.
1. The relative seniority of any two Divisional Accountants who have passed the
examination during the same year will be determined by their position on the list
of Divisional Accountants.
(c)_ The provisions of the foregoing clause will not apply to men of
superior intellectual qualifications, who may have been specially re
cruited for ultimate appointment to the Subordinate Account Service,
vide clause (Hi) of Article 48. Such men have a prior claim for promo
tion to the Subordinate Account Service and may be selected at any time
after (1) passing the examination and (2) completing three years of
service in the Audit office.
(d) Eegardless of the provisions of clauses (6) and (c), a passed candi
date who has shown outstanding ability and marked superiority over
others, may, at any time, be sheeted by the Accountant General for
preferential promotion.
52A. Clerks of the Audit office who have passed the examination for
the Subordinate Account Service under the new rules (Appendix 4-IV)
must undergo sufficient training in Public Works Accounts. Ordinarily,
training for one month in the duties of an accounts clerk in a sub-divi
sional office, for 3 months in those of an accounts clerk in a divisional
office^ and for one year in the duties of a Divisional Accountant in a
divisional office should suffice, but the Accountant General may modify
these periods according to the merits of each clerk. Such training may be
given either before or after the appointment of the clerk to the Sub
ordinate Account Service, as the Accountant General may find
convenient.
53. Appointments and promotions which are in accordance with the
foregoing rules will be made under Article 48 by the Accountant Gene
ral. In other cases the sanction of the Auditor General is required.
25. 54. It is open to the Accountant General, in appointing any person
to the Subordinate Account Service, to lim it the pay drawn by him if
he sees no occasion at first to allow the full amoiint.
55. Clerks of the A udit office who passed the examination for the
Subordinate Account Service under the old rules (Articles 1665-C to
1665-E of the seventh edition of the Civil Account Code), are eligible for
promotion only to the old cadre of the Civil Subordinate Account Service
of the A udit office, as it stood prior to its amalgamation with the Public
W orks A ccount cadre, ordered in Government of India, Finance Depart
ment, Resolution No. I318-F. E ., dated the 28th November 1917.
56. The Accountant General should maintain a separate list to
regulate promotions on the old cadre. The names of all persons ap
pointed to this cadre under the old rules should be borne on this list
until they vacate it in the ordinary course. The names of direct recruits,
to the extent of one-third of the vacancies in this cadre, should also be
borne on it pro forma, as if they were appointed under the. old rules,
such appointments being admissible, to the extent now permissible,
under those rules as well [see A rticle 58 (6 )].
57. The rules in A rticles 48 to 56 do not apply to those P ublic Works
Accountants whose names are borne on the A ll-India list of the Auditor
General, either as Senior Accountants, or as Divisional Accountants
qualified by examination under the old Public W orks rules for promo
tion to the rank of Senior Accountant. Divisional Accountants on this
list are eligible for promotion to the A ll-India cadre of P ublic Works
Senior Accountants, as it stood prior to the amalgamation of cadres
referred to in Article 55.
Promotions to this cadre are made by the Auditor General. In cases
in which the vacancy is permanent, or it is clear that there will be a
continuous vacancy in the province for more than six months, a report
should be made beforehand to the Auditor General to enable him , if
necessary, to arrange for the posting of an Accountant of this list from
another province. In all other cases, if there is a suitable Accountant
of the list in the province, the Accountant General may appoint him
to officiate in the vacancy, and report his action to the Auditor General
in a monthly statement.
1. On this list promotions are made by merit without reference to seniority,
and the Accountants borne on the list are engaged for general service under the
Auditor General, and are, therefore, liable to be transferred from one province to
another according to the requirements of the service (ParaCTaphs 229 and 233,
Public Works Department Code, Volume I, 9th edition). Under the orders in the
Resolution of 28th November 19l7. quoted in Article 55, these conditions of service
will continue to apply, transfers from one province to another being made by the
Auditor Greneral.
2. Deaths, retirements, resignations and dismissals amongst Accountants borne
on this list should be reported immediately to the Auditor GSeneral. Other
casualties such as proceeding on, or returning "from, leave, etc., should be reported
in a monthly statement.
5 8 . (a) Persons referred to in Articles 55 to 57 whose names are
borne on the old cadres otherwise than pro forma, or who are eligible
for )romotion thereto, have at present no option of com ing on to the
amalgamated cadre of the Subordinate Account Service of the Audit
office, except as provided in R ule 1.
16
5 4 - 5 8 ] DEPAKTMENTAL EEGTJLATIONS---- ESTABLISHMENT. [ C h AP. 3 .
26. 17
C h a p . 3 . ] d e p a k t m e n t a l k e g u l a t i o n s — e s t a b l i s h m e n t . [ 5 9 - 6 1
1. Additional posts of the Subordinate Account Service created after the 28th
November 1917 will be filled up locally in accordance with the rules m ^^ticle
by the promotion of either the clerks referred to in Article 55 or the Divisional
Accountants referred to in Article 57 or the persons who have passed the amalgama
ted departmental examination referred to in Appendix 4 (IV).
(b) Incumbents of the separate cadres receiving special protection
will, liowever, be placed pro forma on the a m a l g a m a t e d ca d re_^ tn a
view to regulating promotions and appointments on that cadre. W hen a
direct recruit is given a position on tlie combined list above any of tne
persons referred to in clause (a), he w ill be assigned a corresponding
place pro forma, on the old list in which the vacancy, in which he was
entertained, occurred.
(c) W henever any reduction is made in the amalgamated cadre, the
number of posts in the old cadres referred to in those articles should also
be reduced proportionately.
5 9 . The pay and allowances of the Subordinate Account staff are
to be drawn upon bills separate from the clerical staff.
60. W hen a member of the Subordinate Account Service is considered
fit for promotion to the rank of Assistant Accoiints Officer, the Account
ant General may submit his nomination to the A uditor General, accom
panied by the follow ing particulars: —
1. Rank, and pay on the time-scale.
2. Date o f birth.
3. Date of admission to Government service.
4. Dates of appointment, tem porary and permanent, to present
rank.
5. Date of passing the Subordinate Account Service examination.
61. Promotions of members of the Subordinate A ccount Service in
vacancies amongst Assistant Accounts Officers, other than those caused
bv absence on leave, are made by the A uditor General. Promotions w ill,
as a general rule, be made by selection from among Senior Accountants.
Though due weight w ill be given to seniority in deciding the claims of
subordinates whose qualifications are approxim ately equal, and to the
claims of men in the office in which a vacancy occurs, neither consider
ation -per se w ill be the deciding factor. I f in any office there is no
subordinate who is considered fu lly qualified for promotion, the Auditor
General may arrange for the promotion of a suitable man from another
office.
1. 0£Bciating appointments in leave vacancies of Assistant Accounts Officers are
made locally by the Accountant General, vide Article 27 (&).
2. In regiilating promotions, the claims of the men referred to in Article 58
borne on the old cadres will be determined in accordance with the orders in the
Resolution quoted in Article 55. But in cases in which subordinates are appointed
•to officiate as Assistant Accounts Officers against vacancies in the (Jeneral (or
Public W orks) List of the Indian Audit Department, the promotions will made
by the Auditor Gfeneral, by strict selection from amongst all the men available.
27. 62. A nnual reports should be submitted to tbe A uditor General by
the 1st M ay every year, separately', on—
(x) all Senior Accountants on the A ll-In dia List (A rticle 57),
(m) A ll other Senior Accountants and Accountants who have
been nominated for prom otion to the rank of Assist
ant Accounts Officer, vide Article 60, and
N o t e .— If a member of the Subordinate Account Service is once reported as
fit for prom otion, reports on his work should continue to be sent in subsequent
years, even though tie Accountant General may have had reasons to change his
opinion.
(m ) Divisional Accountants on the A ll-In dia L ist (A rticle 57),
who are recommended for promotion to the rank of Senior
Accountant.
The reports should give the follow ing particulars:—
(a) Name.
(b) Hank.
(c) Capacity and knowledge in each branch of work.
(d) A b ility to manage a section and general influence over others.
(e) Personal character and health.
(/) Other qualities worth recording.
63. The nominations and reports referred to in A rticles 60 and 62
should be recorded in the handw riting of the Accountant General and
should be kept strictly confidential. Office copies need not be kept,
but a confidential list m ay be kept of the persons who have once been
recommended as fit for promotion to the rank of Assistant Accounts
Officer.
1. See also Rule 1 to Article
18
6 2 - 6 5 ] DEPAKTMENTAL REGULATIONS--------- ESTABLISH
Special Pay.
64. Out of the appropriation placed at his disposal, from time to
tim e, by the A uditor General, the Accountant General is authorised to
sanction special pay to subordinate establishments (other than menials)
on tim e scales of pay, as he m ay think fit.
1. The grant of special pay should be determined mainly by a comparison of
the responsibility and amount o f the work with the emoluments of the man en
trusted with the work a t the particular moment, due regard being paid to the
efficiency with which the work is being done.
2. The distribution o f special pay may be made monthly or quarterly at the
discretion o f the Accountant ^ n e r a l. The permanent attachment of special pay
to a particular post or person is not permissible except with the sanction o f the
Auditor General.
65. A n Accountant-General may also sanction special pay of Rs. 30
per month to any one typist or clerk employed as shorthand writer,
provided that there is no sanctioned post of stenographer on a special
rate of pay in his office. This special pay may be increased, at the
discretion o f the Accountant General, to E s. 40 per month after ten
years’ and to E s. 50 per month after twenty years’ service as st«nogra-
plier. The pay plus special pay should be lim ited to E s. 170 a month
28. in the case of a typist and to the maximum pay of the clerical scale in
the case of a clerk.
N o t e 1 — The limitation of pay plus special pay to the m a x im ^ pay of the
clerical scale does not apply to the office of the Audit Officer, Indian Stores De-
N o t e 2.— This special pay, and also any other special pay section ed ' ’y
authority, should not be taken against the appropriation referred to in Article 64.
Re-employment of Pensioners.
6 6 The Auditor General has been authorised, under Article 520
(m ). Civil Service Eegulations, to sanction the re-employment oi pen
sioners, whenever necessary, in the posts under his control which
are filled by Government servants not appointed directly
ment of India, subject to the limitations laid down in Article 521 of the
Civil Service Regulations.
Audit.
67 (a) Pav bills of gazetted oflScers attached to Civil A udit offices
except those oi the Senior Auditors, Local Audit Department, Bombay,
which are audited by the Accountant General, Bombay, should, after
payment, be submitted to the Accountant General, Central Revenues,
for audit The bills for establishment should similarly be submitted to
some other Audit Officer named by the Auditor General for audit. A ll
arrear bills relating to claims more than six months old should be pre
audited.
(h) Each Audit office is, however, responsible for auditing the
travelling allowance bills of gazetted and non-gazetted Government ser
vants attached to that office, but all such bills should be countersigned
by a senior Gazetted Officer. The bill of the Head of the office should
however, be submitted for audit to tlie Accountant General, Central
Revenues.
(c) Contingent charges of each Audit office should be audited in the
same office.
(d) The audit of the establishment, travelling allowance and contin
gent bills of each Audit office w ill be examined and reported on at the
periodical audits of the Deputy Auditor General (Inspection).
Leave.
6 8 . The grant of leave to all persons on the establishment lies with
the Accountant General. In eases of illness, medical certificates should
ordinarily be accepted only from recognised medical attendants accord
ing to the leave procedure rules applicable to establishments under the
control of the Government of India. But it is not necessary to insist on
this course when certificates are required to justify mere casual leave of
absence.
Training.
68A. The Auditor-General may authorise non-gazetted Government
servants in his office or in the offices under his control to undergo a
course of training or instruction in any office, whether in the Audit
Department or outside it, whenever the necessity arises.
19
i '
C h a p . 3 . ] d e p a b t m e n t a l h e g t t l a t io n s — e s t a b l i s h m e n t . [66-68A
29. Fines.
6 9 . Fines m ay not be imposed upon members of clerical and minis-
■terial establishments. The form s of punishment that can be suitably
resorted to for the proper m aintenance of discipline am ong such estab
lishments are official reprim and, addition to work, postponement of
increm ent of pay, stoppage of prom otion, reduction of existing pay,
entry of misdemeanours in the service book, suspension, and in the last
resort, discharge or dismissal from the service o f Government. These
orders do not a p p ly : —
(i) To the m enial establishments for whom there is no other
means of punishment for petty carelessness, lateness and
idleness, and whose position is very sim ilar to that of
domestic servants.
(m ) T o p u r e ly te m p o r a r y c le r ic a l e sta b lish m en ts.
N o t e . — To reduce a clerk’s pay for such a period as a month only is a contra-
Tention of the above order.
Dism issal, Discharge and Resignation.
7 0 . The dismissal or discharge of members of the establishment lies
with the Accountant General, but except in case of dismissal ia conse-
qaence of facts or inferences elicited at a ju dicial trial or in the case of
persons who abscond with accusations over their heads, no person should
be dismissed or discharged the service until the charge against him has
been reduced to writing, as well as his defence and the order thereon.
1. Further instructions regarding proceedings on dismissal or discharge are
contained in Government of India, Home Department, Resolutions No. i3S9—
dated m h July 1879, and its annexures, and No. dated 15th June 1895.
71. The head of an office is bound to be careful, in givin g certificates
to subordinates, to state the whole truth in respect o f character or
cause of dismissal or discharge or resignation of post.
72. A n inferior servant, whether permanent or tem porary, desiring
to resign his post, is required to give one week’ s notice. In the
absence of such notice he shall forfeit one week’ s pay.
Date of Birth.
73. W^ithout the sanction of the Auditor General no alt-eration mav
be made in the date of birth of a subordinate as recorded in his service
book. See also Article 62 (1) (b) of the Civil Account Code, Yolum e I.
Fees.
7 4 . Government servants of and below the rank of Senior A ccount
ant and Divisional Accountants are not at liberty to take up the audit
« f accounts or other sim ilar private work otherwise than under the rules
fram ed by the Government of India under B uie 47 of the Fundamental
Eules.
2 0
6 9 - 7 4 ] DEPAHTMENTAL REGULATIONS---- ESTABLISHMENT. [ C h AP. 3.
30. A ccou n ta n ts G en era l sh ou ld a ct in accoi;d an ce w ith the fo llo w in g
p rin cip les in e x e rcisin g the p ow ers con ferred b y th ose ru les—
(1) T h e rem u n era tion gra n ted fo r such w ork in th e case o f an
officia l yea r to a n y p a rticu la r G ov ern m en t serva n t sh ou ld
n ot exceed on e -th ird o f h is p a y fo r th a t y e a r ;
T h e p rev iou s sa n ction o f th e A u d ito r G en era l sh ou ld .be
ob ta in ed b e fo re a n y su ch G ov ern m en t servan t is a llo w e d
to u n dertake fo r rem u n era tion th e w ork o f m a in ta in in g o i
su p erv isin g th e a ccou n ts o f an in stitu tio n .
^ Conduct Rules.
7 5 “ T h e G overn m en t S erv a n ts’ C o n d u ct E u le s ” re fe rre d to m
A rticle 33 are a p p lica b le to a ll m em bers o f th e esta b lish m en t. C ^ ie s
o f the ru les sh ou ld b e kept a v a ila b le fo r gen era l referen ce m ea ch office.
7 6 . T h e p a y o f a G overn m en t servan t w h ile on d u ty is e x e m p t fro m
a tta ch m en t fo r d eb t to th e e x te n t o f
(t) the w h ole o f p a y , w h ere it does n otex ceed fo r ty ru pees
m o n t h ly ;
(ii) fo rtv ru pees m o n th ly , w h en th e p a y exceed s fo rty ru pees a n d
does n ot exceed e ig h ty ru pees m o n th ly ; and
•in) one m o ie ty o f th e p a y in a n y oth er case.
L ea ve sa la ry, if less th a n p a y , is w h o lly e x em p t fr o m a tta ch m en t, but
leave sa la ry w h ich is eq u a l to p a y is lia b le to a tta ch m en t to th e sam e
ex ten t as p a y w h ile on d u ty .
N ot* 1.—Compensatory allowances are not included in the w**!
the purpose of this rule, and should be treated as exempt fromattachments by a
Civil Court. E xA ange compensation allowance is included.
N o t e 2 — The maximum pay attachable by a Civil Court is the pay earned and
not what remains after satisfying any debts due to Government on account
vances taken under rule.
jfoTE 3 — Subscriptions to funds recognised by Government, instalments m r&
payment of advance from the G eneral^rovident Fund
tax. deductions for which appear in the pay bills, should be excluded from
aggregate pay for the purpose of attachment by a Civil Court.
21
C h a p . 3 . ] d e p a r t m e n t a l e e g t t l a t i o n s — e s t a b l i s h m e n t . [ 7 5 - 7 6
31. 2 2
77-79] OFFICE PBOCEDTJEE. [ C h a p . 4.
Chapter 4.— Office Procedure.
Office Manuals . . . . 7 7
Correspondence . . . . 79
Issue to other Audit Officers of
Authority for Payment . . 79A
Supply of Specimen Signatures
to Treasury officers
Form of Statements
Report on the working
ciency Bars
Circular Letters
Cheque and Bill Forms
of
, 79B
. 80
Effi-
. 83A
. 84
. 85
Cypher Code
Control over Expenditure
Books and Newspapers
Telegrams
Library and Records
Destruction of Records
State of W ork
Report on Arrears
Returns for the India Office
Holiday
. 87
. 89
. 90
. 91
. 95
. 97
. 99
. 100
. 101
OflSce Manuals.
77. Ofi&ce orders regarding minor points of procedure should be sub
mitted to the Accountant General for signature, and should not be
changed except under a similar order signed by him.
78. The Accountant General should keep his establishment fully
acquainted with all changes by issuing monthly a brief abstract of aU
general orders issued and by inserting in the office manual all local and
special orders affecting his office duties.
Note.— Six copies of each Manual should be sent to the Auditor General.
Correspondence.
79. The follow ing are the chief rules for correspondence to be ob
served by officers in the Audit Departm ent: —
(a) No communication im plying any dissatisfaction or censure,
and no letter to Government, Local or Central, or to the
Auditor General or the Controller of Civil Accounts, should
issue from any office of account, except under the signature
o f the Accountant G eneral; and no letter on any but routine
subjects should issue until the Accountant General has
approved the draft. Also, all documents or statements
which are intended to be used beyond the limits of the
Accountant General’ s own province should be sent out
under the signature of the Accountant General, except in
the case of periodical statements or accounts rendered to
another A udit or Account office.
1. In tte abs^ce of the Accountant General from headquarters such letters may
y the Deputy Accountant General for him ; but all of special importance
should still be sent for his signature.
2. The Accountent General may authorise Gazetted officers under him to sign
MtanumcatioM of a routine nature to the local (Jovemment or to the Auditor
general. Such an order must be withdrawn if the local Government object.
32. C h a p . 4 .] o p f i c e p r o c e d u s e . [ 7 9
(6) Letters on matters of routine relating to tlie departments under
the management of a Deputy or an Assistant should be
issued iinder the official signature and designation of the
Deputy or Assistant on whose responsibility they are issued,
the heading, however, being as'from the Accountant Gene
ral and not from any member of his gazetted staff. The
signatiire of a letter by a subordinate for a superior indi
cates that the letter is, in every respect, one issuing from
the superior, but that some casual circumstance prevented
his appending his own signature.
An Accountant General may empower selected superintendents
of branches to sign original papers in which no objection
is raised, nor an opinion expressed, especially in corre
spondence with officers other than those belonging to A ll-
India Services. It is left to the Accountant General to
specify the classes of correspondence which may be so
disposed of, and to impose any restrictions which he may
consider advisable. The Superintendents so authorised
should sign as for the gazetted officer in charge.
1. See Article 212.
(c) In forwarding copies of correspondence for information or
orders, copies should be sent of all papers necessary for a
clear understanding of the subject. But an Accountant
General should always submit a complete statement of the
question on which he wishes orders, with his own opinion.
(d) The subject of a letter under reply should always be briefly
but clearly stated in the opening of the reply (tmless the
reply practically repeats the whole of it in an affirmative or
negative form ): it is not enough to quote simply the
number and date. Sim ilarly, a reminder should state the
subject, not merely the number and date, of the letter to
which attention is drawn. To facilitate reference, the para
graphs of a letter should be numbered and similar numbers
should be inserted in the office draft.
(e) The use of vernacular terms in correspondence should be
avoided as much as possible, especially in letters addressed
to authorities or officers serving in other provinces.
(/) Letters should bear the date o f despatch, not that of draft.
(ff) W hen the reply to a letter is likely to be delayed for want of
answers to references, the writer of the letter under reply
should be informed.
(h) Official letters addressed to the head of an office should not
bear his name on the cover, unless it is intended that the
cover should be opened by the officer personally. Confi
dential papers should be placed in double covers, the inner
cover being marked “ confidential ” and superscribed with
the name only of the addressee, the outer cover being
33. addressed to h im b j his official designation on ly, and with-
out the addition of his name.
(z) D irect com m unications of Governm ent officials (except in.
cases of lon g established practice) with officials in the
U nited K in gdom , continental E urope, and the Colonies are
prohibited, but references to them m ay be made through
the proper channel of the Governm ent of In dia and the
Secretary of State or the H igh Commissionei! for India, as-
the case m ay be.
(j) The name, as w ell as the official designation- of the writer,
should be set out at the head of every letter addressed ta
the Governm ent of In dia in any department.
Issue to other A u d it Ofilcers of A uthority for Paym ent.
79A. In each A udit Office there should not ordinarily be more than
three Gazetted Officers who are empowered to issue authorities for pay
m ent to other audit officers, whether in the form of letters, telegrams or
enfacem ent on vouchers. Two o f these m ay be the officers in charge of
the Gazetted A u dit and Pension Departments and the third any officer
whom thehead of the office m ay select for m iscellaneous payments.
The officer authorising such payments should stamp w ith a special seal
the docum ent to which he affixes his signature as an authority to pay.
These special seals should rem ain in the custody of the officer him self,
and specim en impressions, duly attested, should be supplied to all audit
offices.
W h en any change occurs am ong these officers the fact should be
intim ated, and the specim en signature of the new officer sent, to other
audit officers. The specim en signature, when forw arded on a sheet of
paper other than the forw arding letter itself, should be attested by the
officer signing the forw arding letter.
W h en dealing with such authority for paym ent the sectional superin
tendent should satisfy him self by comparison with the specim en signa
ture on record that the signature on it is genuine. H e should also see
that the authority is stam ped w ith the special seal of the office of issue.
In the case o f telegraphic authority the paym ent should not ordinarily
be made or authorised u n til the post copy of the telegram is received,
any case of special urgency being specifically brought to the notice o f
the Branch Officer for orders.
Supply of specimen signatures to Treasury Ofl&cers.
79B. The specimen signature of all officers serving in an A udit Office
who are authorised to sign paym ent orders on bills and vouchers or to
issue letters of authority fo r payments to be made at treasuries w ill be
supplied to all treasury officers w ithin the jurisdiction o f the Audit
Officer concerned. W h en an officer is relieved from such duties, the
fact o f his relief should be intim ated to the treasury officers.
34
79A-79BJ OFFICE p e o c e d u s e . [ C h a p . 4 .
34. Form of Statements.
8 0 . In. all statements submitted to Government, or to the Auditor
General, the names of the
Central Bcvenues (includ-. Bengal. different Governments must
^ UnM Provinces. arranged in the order given
Delhi Province). Punjab. . ° . j n Y
North-West Frontier Pro-: B nria. m the m argin, and all returns
vince. i Bihar andOrissa. and estimates submitted to the
Madras. ^ntr»l Provinces, Finance Department, except
Consolidated Abstracts, Jour
nals and Ledgers, shall be on foolscap.
81. N o larger paper than foolscap should ever be used or prescribed
unless absolutely necessary.
8 2 . Every return should be headed with .its name, the name of the
Province (or office of issue), and the period to which it refers. No cover
ing letter should be sent with a prescribed periodical return. N or should
a form al letter be written to report a return blan k; it is sufficient to write
the word “ blank ” conspicuously im der a heading of the kind just
prescribed.
8 3 . A ll returns should, before despatch, be examined by a competent
person, who should annex explanations of extraordinary or indefinite
entries.
Report on the working of Efilciency Bars.
8 3 A . On the 15th o f A pril each year the heads of audit and accounts
offices w ill submit to the A uditor General through the A udit Officer
responsible for the audit of the pay bills of the establishments concerned
a report showing the manner in which efficiency bars in the time scales
of the Subordinate Account Service and clerical establishments serving
under them have been worked during the year under report. The report
should show separately for the Subordinate Account Service and clerical
establishments the total number o f men who reach the bar during the
year, the total number allowed to pass the bar and the total number
held up at the bar. The A udit Officers through whom the reports are
forwarded w ill bring to the notice of the Auditor General any apparent
caies of laxity in the application of efficiency bars.
Heads o f audit and account offices w ill, on the same date, also submit
to the Auditor-General direct a statement showing separately the number
o f (i) P ublic W orks Senior Accountants and Divisional Accountants
whose increments are stopped permanently for inefficiency, and (it) D ivi
sional Accountants who are superseded for promotion to the list of Senior
Accountants.
Circular Letters.
8 4 . It is the practice of the A uditor General to issue all instructions
for permanent observance as Code alterations, while jgeneral letters are
used in cases where orders are only to be acted on once for all, nnd the
same course should be follow ed in local Audit offices. Each A udit office
26
C h a p . 4 . ] O F rtcE p b o c e d u h k . [ 8 0 - 8 4
B 2
35. should send copies of its circulars to the Controller of the Currency in
respect of matters under his administration and, except when such cir
culars deal with urgent or with routine matters, they should be submitted
for the previous approval of the Controller of the Ciirrency. The issTie
of circulars by local A udit offices should, however, be restricted as far
as possible.
1. For the sake of uniform ity, the form of the Auditor General’s circnlars
should be imitated as far as convenient, both in respect of size and of arrangement.
The subject should be stated in two or three words at the top, then follow the name
of the issuing office, and in another line the number and dat« of the circular.
Cheque and B ill Forms.
85. The stock of forms of cheques and remittance transfer receipts,
and also the stock of suppljy bill forms in the case of Madras and Burma,
jequired for issue to treasuries must be stored in strong cupboards or
boxes of sufficient breadth, secured with English locks, of which the
keys should be kept by a Gazetted Officer. An account should be main
tained and on each occasion of issue the stock book should be brought
to him for initials at the same time as the invoice is brought for signa
ture. H e should obtain proper acknowledgments for all issues. Each
kind of form should be shown separately in the stock book, and stored
separately in the store cupboard or box, and so arranged that a later
serial number may never be issxied before an earlier one. Stock should
be taken at least once a year.
1. The printing of supply bill forms is arranged for by the Controller of the
Currency and the stock of these forms requ ir^ by the Accountants General,
Madras and Burma, should be obtained by indent direct on the Manager^ Govern
ment of India Press, Calcutta. Cheque and Remittance Transfer Receipt form?
are printed at the Government of India Press, Calcutta, on the requisition of the
different Accountants General, who should forward indents by the 1st May each
year direct to the Manager of the Press for compliance, together w^th a sample of
each of the forms required and full details as to requirements.
N o t e .— ^Local bodies and non-Government institutions (except in Madras. Bihar
and Orissa and Assam, where the cheque forms required by them are printed at the
Provincial Government Presses) should obtain their supplies of cheque forms direct
from the Manager, Government of India Press, Calcutta, on payment.
2. Forms of cheques, remittance transfer receipts and supply bills, should be
bound in books with counterfoils, separately for forms of each kind. Each book
should bear a number which should be repeated upon each form contained in h,
together with a consecutive number of the form. Outside the book there should be
an order to keep it under lock and key in the personal custody of the drawing officer
(see Article 22, Civil Account Code, Volume I).
Cypher Code.
8 6 . The Government cypher code must remain in the hands of tiff
Accountant General who w ill himself compose and write all messages
sent in it. The short code for Currency and A udit offices is not a secret
code.
2 6
8 5 - 8 7 ] OTTICE PROCEDTTRE. [ C h AP. 4.
Control over Expenditure.
)r General controls the charges um
3urred in the several Audit offices f
and the heads of those offices are responsible that expenditure is kept ■
87. The Auditor General controls the charges under the m ajor head
“ 23.— A udit ” incurred in the several Audit offices subordinate to hiffii '
36. within the limits of appropriations. A reference should be made to the
Auditor General, whenever any excess has occurrred, or is likely to
occur, under any head of appropriation.
8 8 . In order that the Auditor General may watch the progress of
expenditure in the several audit offices and ascertain where a saving is
likely to occur, each Accountant General should submit to him by the
middle of the month succeeding that to which they relate monthly state
ments in Forms 2 and 2-A of expenditure iinder each primary unit of
appropriation against his office budget, showing separately the figures for
“ Leave Salaries ” of officers paid by the head o f one Account Ojfice on
behalf of another and “ Amounts payable^io other Governments, Depart
ments, etc.” as indicated therein. order to render possible a proper
distribution of the figures for periodical adjustments against the monthlif
expenditure under each primary unit, the details of all book adjustments
should be given in a footnote to the forms.
Books and Newspapers.
8 9 . The Accountant General is authorised to purchase such books
and papers as may be necessary for the various departments of his office
from his grani for contingencies.
Telegrams.
9 0 . Eules requiring telegrams to be sent must be read with discre
tion. W here a post copy w ill arrive as quickly, a telegram is useless;
the postal cover may be marked urgent to ensure early aUention.
Library and Records.
91. The following rules have been laid down for the care of the
Auditor General’ s office library, and are recommended for adoption: —
(1) The books are collected together in the Assistant Accounts
Officer’ s room under the charge of a clerk; diiplicate files
of Gazettes, etc., are in the custody of the record-keeper.
(2) A revised catalogue is prepared from time to time, and missing
books accounted fo r ; the clerk in charge must everv month
make a report of the books missing from the shelves and
produce the receipts. The Assistant Accounts Officer is
responsible for seeing that this return is complete.
(3) N o books must be removed from the library without the per
mission of the Deputy Auditor General (Personnel).
(4) A receipt must invariably be taken from an officer removing a
book, to be returned to him or cancelled when the book is
returned to the library.
92. Every officer, upon receiving charge of a post to which
the care of a library is attached, must satisfy himself as to the state of
the library. Unless he then reports that the books are out of order,
or that any volumes are missing, it w ill be assumed that he received
2 7
C h a p . 4 . ] o f f i c e p r o c e d u h e . [ 8 8 - 9 2
37. the library in good order, and he w ill be thenceforward personally
responsible for any defects. *
9 3 . Every gazetted officer and Accountant shoixld be supplied with
a copy of this Code and of general books of reference, e.g., the Civil Ser
vice Regulations, the Fundamental Rules, the Accoiint Code, the C m l
Account Code, the Public W orks Department Code and the Public Works.
Account Code (with the Book of Form s), and the Railw ay Codes in the
case of officers in R ailw ay Audit offices. Books so supplied w ill be
treated as personal copies and may be carried away by an officer on his
transfer to another office. Corrections issued from time to time will be
supplied by the Accountant Greneral, but the officers concerned w ill be
personally responsible for the proper maintenance of the books.
9 4 . Classified guard files of copies of important orders, which may be
of general interest, should he maintained in each office for consultation
by all gazetted officers^^^ subordinates. - ■ ------------
_ ______----------------- /
------Destruction of Records.
9 5 . No record of the A udit office may be destroyed until after the
expiration of the period prescribed in Appendix 5 for its preservation.
One copy of every printed publication should invariably be preserved.
1. The periods of preserration of such of the Public Works Account records
as are not detailed in Appendix 5 should be determined primarily by the correspond
ing entries in that appendix, or, failing this, by the orders in Circular No. X X I of *
1897 by the late Accountant General, Public Works Department.
9 6 . The Audit Office is not ordinarily interested in the preservation,
for a period extending beyond a bare minimum necessary for all the
requirements of audit, of those records (including correspondence) kept
in the offices of officers rendering accounts to it which are connected with
the accounts rendered. A n y instructions considered necessary for the
guidance of those officers w ill be prescribed by the Government con
cerned in consultation with the Accountant General. It should be
arranged that, in cases not covered by such instructions, the specific
concurrence of the Accountant General is obtained before any records
which appertain to the accounts audited by the Indian A udit Depart
ment are ordered to be destroyed, and that in each office fu ll details are
maintained permanently of all records destroyed from time to time.
State of Work.
9 7 . Each section or department of the office should maintain a
calendar (in duplicate) showing the due and actual dates of (1) the
despatch of returns due from the section and (2) the submission to
gazetted officers of all accounts, objection statements, registers, etc. One
of the calendars should remain with the subordinate in charge of the
section and the other with the Gazetted Officer in charge, who should
check from his copy the regular submission of returns, registers, objection
books, etc.
9 8 . A register or list o f returns with due dates should be kept in {
every office for permanent record and reference. It should have columna
for the twelve months of the year, and the number of days before or after ||
2 8
9 3 - 9 8 ] OFFICE PEOCEDTOE. [ C h AP. 4.
38. the due date should be entered against each return at the time of its
despatch.
The Accountant General should review this register half-yearly and
instances of over a fortnight’ s delay in the despatch of returns should
be detailed in the report on arrears referred to in Article 99.
Report on arrears.
9 9. A half-yearly certificate that the work is up to date, ifrith an
explanation of the arrears, if any, exigtMg on the last day o f the half-
year to which the certificate relates,•'^ould be submitted io the Auditor
General on the 15th of the month following the close of the half-year.
This certificate should be carefully prepared and should cover every
kind of work including correspondence, maintenance of broadsheets and
other registers,' a i i a b I b o other items of work^^esrciutlimigh such items
would be reported through some other chajvagf; and SuperintBiid«*ii5
_of
branches should personally satisfy themSelves that no item of work in
arrears is omitted from the list. The state of work in connection with
the Gazetted Officers’ review of audit should also be shown in this report,
vide Articles 216 and 537, which should also include information as to
the number of occasions on which accounts have been compiled before
audit with the express sanction of the Accountant General under Article
133 and the number of unpaid pre-audit bills in hand which have been
in the Pre-audit Department for more than a week.
1. Items of work (including correspondence) for the disposal of which no period
is prescribed in any rule or order should be treated as in arrears if the relevant
account, return or other document has been in the office for more than three weeks,
items which are more than six weeks old being distinguished from the rest.
2. The certificates referred to in this Article should be in the following form ; —
“ It is certified to the best of my knowledge and belief that with the exception
of the arrears detailed and explained in the attached statement, the work is up to
date.
3. The half-yearly report referred to in this Article will also be submitted by
the Director o f Army Audit and by the Examiners, Gorernment Pres? and Customs
Accounts. The Examiner of Government Press Accounts should, however, submit
it on the 15th of February and the 15th of August, reporting in it the arrears
existing on the 31st January or the 31st July, as the case may be.
Returns for the India Oflace.
100. Extracts from Indian trade returns and reports having some>
times appeared in English newspapers before the information is received
at the India Office, the Secretary of State for India has pointed out that
inconvenience is experienced in the case of Parliamentary enquiries
when he is unable to verify the statistics. It is accordingly ruled thai
returns and statistical information intended for the India Office or the
H igh Commissioner’ s Department should be communicated by the
^rliest mail by which they can be transmitted to trade or other journals
in England.
Holidays,
101. The Accountant General should/subm it on or liefoi^ 22nd
December a list of gazetted and local holidays other tbsta Sundays <in
which his office will be wholly closed dui-ing-tbe "ensnrn^caleii^j- year.
2 9
C h a p . 4 . ] o f f ic e p r o c e d u b b . [ 9 9 - 1 0 1
39. 102]
3 0
AUDIT PRINCIPLES AND AEEANGEJrIENTS. [ C h a p . 5 .
PART II.
GENERAL RULES AND PRINCIPLES.
Chapter 5 .- Audit Principles and Arrangements.
Introductory
sffiScuoM and Orders .
Audit and Scrutiny of Rules and
Orders . . . • , •
Audit o f Grants and Appropria
tions . . . . .•
Audit of Sanctions to Expenditure
Audit of Expenditure .
A udit of Receipts
Audit of Stores . . . .
Audit of Accounts of Non-Govern-
m ent Institutions
Amendment and Interpretation of
R u l e s .........................................
123
125
128
137
138
139
141
M aintenance and A udit o f Pro
Formd Accounts
H igher Audit Fuiietions
Results of Audi*^ • . ■ ’
Reports on Defalcations and other
Losses . . . . .
Audit and Appropriation Reports
Co-ordination with Finance De
partment
Audit Instructions
Audit Manuals . . . .
Miscellaneous . . . . •
Action to be taken on Inspection
Reports of Exam iner, Govern
ment Press Accounts
142
149
155
159
160
164
165
167
169
169
Introductory.
1 0 2 . The Goverument of India A ct requires that “ the revenues of
India shall be received for and in the name of H is M ajesty, and shall,
subject to theprovisions of the A ct, be applied for the purposes of the
Government of India alone,” v id e section 20 of the A ct reproduce
* -
20 (1) The revenues of India shall be received for and in the
name of H is M ajesty, and shall, subject to the provisions
of this A ct, be applied for the purposes of the Government
^of India alone.
(2) There shall be charged on the revenues of India alone—
(a) all the debts of the East In dia C om pany; and
(&) all sums of m oney, costs, charges, and expenses
w hich, if the Government of India A ct, 1858, had
not been passed, would have been payable by
East India Company out of the revenues of Indi*
in respect of any treaties, covenants, contracts,
grants or liabilities existing at the com m encem ent
of that A c t; and
(c) all expenses, debts and liabilities law fidly contracted
and incurred on account of the Government of
In d ia : and
40. 31
C h a p . 5 . ] a u d i t p h i n c i p l e s a n d a s k a k g e m e n t s . [ 1 0 3
(^d) all payments under this A ct except so far as is other
wise provided under this A ct.
(3) Theexpression “ the revenues of India ” in this A ct shall
include all the territorial and other revenues of or arising
in British India, and, in particular,—
(x) all tributes and other payments in respect of any
territories which would have been receivable by
or in the name of the East India Company if the
Government of India A ct, 1858, had not been
passed; and
(ii) all fines and penalties incurred by the sentence or
order of any court of justice in British India, and
all forfeitures for crimes of any movable or im
movable property in British In d ia; and
{Hi) all movable and immovable property in British India
escheating or lapsing for want of an heir or suc
cessor and all property in British India devolving
as bond vacantia for want of a rightful owner.
(4) A ll property vested in, or arising or accruing from property
or rights vested in. His M ajesty under the Government of
India A ct, 1858, or this A ct, or to be received or disposed
of by the Secretary of State in Council under this A ctj
shall be applied in aid of the revenues of India.
103. The prim ary responsibility for the finances of India rests on the
Secretary of State and the Secretary of State in Council under sections
2 (2) and 21 of the A ct, reproduced b elow :—
2. (2) In particular, the Secretary of State may, subject to the
provisions of this A ct or rules made thereunder, superin
tend, direct and control all acts, operations and concerns
which relate to the Government or revenues of India, and
all grants of salaries, gratuities and allowances, and all
other payments and charges, out of or on the revenues of
India.
21. Subject to the provisions of this A ct, and rules made there
under, the expenditure of the revenues of India, both in
British India and elsewhere, shall be subject to the control
o f the Secretary of State in Council, and no grant or appro
priation of any part of those revenues, or of any other pro
perty com ing into the possession of the Secretary of State
in Council by virtue of the Government of India A ct, 1858,
or this A ct, shall be made without the concurrence of a
m ajority of votes at a meeting of the Council of In d ia :
Provided that a grant or appropriation made in accordance with
provisions or restrictions prescribed by the Secretary of
State in Council with the concurrence of a m ajority of
votes at a meeting of the Council shall be deemed to be
made with the concurrence of a m ajority of such vot«s.
41. 104. The extent and the conditions of the delegations of authority to
the Government of India and to local Governments are described in
Statutory Rules and otKer orders, the most important of which are the
follow in g: —
(1) Rules made by the Secretary of State in Council under sec
tion 19A of the Act.
(2) The Local Government (Borrowing) Rules framed under sec
tion 30 (lA ) of the A ct.
(3) The Devolution Rules framed under section 45A of the Act.
(4) Rules framed by the Secretary v i State in Council under sec
tion 96B (2) of the A ct.
(5) Rules prescribed by the Secretary of State to govern the
expenditure powers of the Government of India.
(6) Rules prescribed by the Secretary of State to govern the
powers of the Governors in Council in relation to expendi
ture from provincial revenues on reserved subjects.
These rules, and any subsidiary rules and orders issued by the
authorities in India, whether under the provisions of any Statutory ,
Rules or in the exercise of powers of superintendence, direction and con
trol, constitute the various regulations with reference to which is con
ducted the work of audit entrusted to the Indian A udit Department
under the Auditor General’ s Rules (Appendix I). The canons of finan
cial propriety enunciated in R ule II of the A uditor General’ s Rules are
the basic rules on which all audit is conducted as regards propriety of
expenditure.
Scope of Audit.
10 5 . The Accountant General is responsible to the Auditor General
for the audit of all transactions which are entered in that section of the
public account for which he is the appointed Account oiEcer. The ex
tent of the audit to be applied is indicated in the detailed rules to be
found elsewhere. Rule 9 of the Auditor General’ s Rules imposes upon
the Auditor General the responsibility for the efficiency of the audit of
expenditure in India from the revenues of India. Rule 12 authorises
the Governor General in Council to require the Auditor General to—
(1) arrange for the audit of the accounts of the receipts of revenue
of any Government department, the accounts of any public
or 5«asi-public body, or any other accounts although they
m ay not relate directly to the receipt and expenditure of
Government m oneys; and
(2) arrange for the audit o f stores or stock in the possession of
an officer or a department of Government, and for the audit
of grants of land and alienations of land revenue.
I f the Accountant General be requested by the local Government or
any other authority to undertake audit which does not pertain to his
office under the above rule or regarding which the Auditor General has
8 2
1 0 4 - 0 5 ] AUDIT PRINCIPLES AND AEEANGEMENTS. [ C h AP. 5.