MSO Adm Vol I 3rd Edition

395 Pages·2008·1.78 MB·English

For Use of IA&AD only

Comptroller and Auditor General’s
Manual of Standing Orders
(Administrative)
Volume I
(Third Edition)

Issued by the Authority of the Comptroller and
Auditor General of India
PREFACE TO THE THIRD EDITION
(DIGLOT EDITION)
Since the Publication of Comptroller and Auditor General’s Manual of
Standing Orders (Administrative), Second edition in 1970 numerous Correction
slips have been issued from time to time. Also many changes have been made in
the organisational set up of the Indian Audit and Accounts Department. All these
have been incorporated in this revised edition of the publication, in these
volumes.
In Volume I, Chapter I gives the organisational set up of the department.
Chapter II sets down the broad guidelines required to be observed in the working
of the offices. Chapter III to VIII deal with the cadres, recruitment, promotion etc.
Two new chapters have been included in this revised Manual. Matters
concerning departmental examinations, syllabus etc. earlier dealt with in the two
Chapters – ‘Subordinate Accounts Service’ and ‘Clerical Staff’ have now been
covered in one Chapter i.e. Chapter IX on ‘Departmental Examinations’. The
Service matters like Confirmation, Seniority, Promotions etc. relating to group ‘B’,
‘C’ & ‘D’ posts which were earlier dealt in the Chapters dealing with Accounts and
Audit Officers and Subordinate Accounts Service & Clerical Staff have now been
covered in one chapter i.e. Chapter X on ‘Service matters in respect of group ‘B’,
‘C’ & ‘D’ posts. Chapter XI deals with preparation of budget estimates and
Control over expenditure and Chapter XII with the destruction of records.
The financial and administrative powers of the C.A.G. under the provisions
of the Book of Financial Powers, Fundamental Rules, Supplementary Rules, Civil
Pension (Commutation) Rules, Classification Control and Appeal Rules, Conduct
Rules, General Provident Fund (Central Service) Rules, etc. and the powers
delegated to the subordinate authorities in IA&AD have been compiled in volume
II of this publication.
It was decided to publish all the Recruitment Rules made by department in
the shape of a Manual. Accordingly the Recruitment Rules covering essential
qualifications for recruitment to various posts in Indian Audit and Accounts
Department and for promotions to higher posts and other conditions have been
incorporated in this compilation in volume III. The formats for the Confidential
Reports on persons serving in the department which were earlier printed in
volume I, also have now been compiled in the “Comptroller and Auditor General’s
Manual of Standing Orders (Administrative) Volume III”.
It is hoped that these Manuals will be of great help to the staff and officers
in discharging their duties efficiently.
C.G.SOMIAH
Comptroller and Auditor General
NEW DELHI
The 3rd December, 1991
PREFACE TO THE SECOND EDITION

Since the Publication of Comptroller & Auditor General’s Manual of
Standing Orders (Administrative), first edition (reprint) in 1953, in addition to
issue of numerous correction slips from time to time, certain important changes
have been made in the organisational set-up of the Indian Audit and Accounts
Department. All these changes have been taken into account in this revised
edition of the Compilation. Opportunity has also been taken to make it up-to-date.
The financial and administrative powers of the Comptroller & Auditor
General and of the officers subordinate to him, so long incorporated in chapter X
of this compilation, have been compiled separately in a booklet entitled
“Comptroller & Auditor General’s Manual of Standing Orders (Administrative) Vol.
II.”
S. RANGANATHAN
Comptroller & Auditor General
NEW DELHI
The 13th November, 1969
PREFACE TO THE FIRST EDITION (REPRINT)
This edition is essentially a reprint of the first edition of the “Auditor
General’s Manual of Standing Orders” issued in 1938, with such adaptations and
modifications as have been rendered necessary by the constitutional changes
introduced by The Constitution of India, or by other factors, and also takes into
account all the correction slips issued up to date. The opportunity has been
taken to include in the reprint certain orders and instructions which did not find a
place in the original edition.
2. Gaps in the continuity of the numbers of paragraphs in the reprint are
explained by the fact that some of the paragraphs originally included in the first
edition have since been deleted, either because the instructions contained in
those paragraphs have become obsolete or because the matter included therein
has been taken to other paragraphs, and revised numbering has not been
resorted to.
3. The financial and administrative powers of the Comptroller and Auditor
General and the financial powers of the Accountants General set out in this
Manual are based on the rules in the Book of Financial Powers, and other rules
and orders issued by the Central Government or the President after consultation
with the Comptroller and Auditor General, from time to time. In all cases of
doubt, reference should be made to the original rules and orders themselves and
the relevant rules and instructions in this Manual should not be regarded as
possessing any authority superior to that of the original rules and orders.

V. NARAHARI RAO
Comptroller & Auditor General
NEW DELHI
The 1st March, 1952
CONTENTS
Headings Reference to
Paragraphs
CHAPTER I – Organisation and Control of the Indian Audit and Accounts
Department
PARAGRAPH
Organisation 1.1 to 1.12
Composition of staff 1.13
Distribution of work among the Gazetted staff in a 1.14
Civil Office
Control over State of Work 1.15
Reports on State of Work 1.16
Inspection of the Audit and Accounts & Entitlement 1.17
Offices
Accounting and Audit of expenditure of the IA&AD 1.18
Transfer of charge 1.19
General instruction on administrative and other 1.20
matters
Inspection of different groups/sections of office by the 1.21
A.G./Pr. Director of Audit and Group Officers
Quarterly D.O. letters to C.A.G. 1.22
Reports on failure of Audit 1.23
Special responsibility for Cash 1.24
List of Holidays 1.25
Annexure I Abbreviated Telegraphic addresses
Annexure II Quarters for the quarterly D.O. letters to the C.A.G
CHAPTER II – Office procedure
Office Manuals 2.1 to 2.5
Audit Bulletin 2.6
Copy Right 2.7
Supply of Codes, Manuals to the Officers and staff of 2.8 to 2.12
the office
Supply of Codes and Manuals to outside offices 2.13
Supply of Copies of Manuals to the C.A.G. 2.14
Headings Reference to
Paragraphs
Office Library 2.15
Suggestion Award Scheme 2.16
Correspondence 2.17
Correspondence with Private and Non-Official Persons/ 2.18
Bodies
Correspondence with Foreign Countries etc. 2.19
Security instructions 2.20
Cypher Code 2.21
Anonymous and Pseudonymous Complaints 2.22
Circular letters 2.23
Telegrams 2.24
Abbreviated Telegraphic Address 2.25
Transmission of urgent message through Telex 2.26
Correspondence regarding interpretation and 2.27
Amendment of Rules
Use of Polite Language in the communication embodying 2.28
Audit Objections
Receipt and disposal of valuables 2.29
Supply of Information in connection with questions 2.30
raised in the Parliament and the State legislatures
Issue of authority for payment to other Audit & Accounts 2.31
Officers and verification of special seal and specimen
signature on the authority for payment
Supply of specimen signatures to the Treasury and other 2.32
disbursing officers
Legibility of signatures 2.33
Requisitioning of Departmental Records for Audit 2.34
Safe Custody of documents relating to cases of fraud 2.35
and embezzlement
Procedure for obtaining legal advice and arrangements 2.36 to 2.40
for the defence and prosecution of suits
Production of official document in a Court of Law 2.41
Filling of Vouchers 2.42
Headings Reference to
Paragraphs
Loss of Files 2.43
Printing, Binding and Stationery Standard Forms
Annexure: Procedure to be followed when a Government
Servant is summoned by a Court to produce official
documents for the purpose of giving evidence.
CHAPTER III – Indian Audit & Accounts Services
Recruitment 3.1
Probationary period 3.2
Training period and programme for Probationers 3.3 to 3.22
Rules for conducting the Examination 3.23
When counted against strength 3.24
Exposure to Audit 3.25
Posting and Transfers 3.26 to 3.28
Leave 3.29
Confidential Reports 3.30
Conduct and discipline 3.31
Court attachment orders 3.32
Appointment as Arbitrators 3.33
Correspondence with Superior Authority 3.34
Appointment as Examiners and Moderators etc. 3.35
Private work 3.36
Broadcast talks 3.37
Penalties 3.38
Petitions and Memorials 3.39
Superannuation and Pension 3.40
Miscellaneous 3.41
Notification 3.42
Annexure: Report of intentions of IA&AS officers
to proceed on leave
CHAPTER IV – Group ‘B’ Officers
Accounts/Audit Officers Recruitment 4.1
Headings Reference to
Paragraphs
Postings and transfers 4.2
Permanent absorption in Public Sector Undertakings, 4.3
Autonomous Bodies owned or controlled by Govt.
Forwarding of application for posts outside the 4.4
department
Deputation/Foreign Service 4.5
In lieu posts 4.6
Notification 4.7
Assistant Accounts/Assistant Audit Officers:
Recruitment 4.8
Miscellaneous 4.9
Divisional Accounts Officer:
Recruitment 4.10
Miscellaneous 4.11
Sr. Personal Assistant (Group ‘B’ Gazetted):
Recruitment 4.12
Miscellaneous 4.13
CHAPTER V – Section Officer’s Service
Organisation 5.1 to 5.3
Appointment to the Section Officer’s Service 5.4
Direct recruitment of Section Officers 5.5
Seniority in Section Officers’ Cadre 5.6 & 5.7
Reservation of Vacancies 5.8
Continuance of Section Officers in One Section 5.9
Conditions of transfer from one office to another 5.10
Confidential Reports 5.11
Crossing of Efficiency bar 5.12
Leave Reserve 5.13
Incentive for acquiring higher or additional 5.14
professional qualification
Headings Reference to
Paragraphs
CHAPTER VI – Clerical Staff
Compositional Strength 6.1
Recruitment 6.2
Training 6.3
Leave Reserve 6.4
Continuance of staff in the same section 6.5
Promotions 6.6
Superannuation & Retirement 6.7
Annexure: Certificate of eligibility
CHAPTER VII – Divisional Accountants
Organisation 7.1
Recruitment 7.2 to 7.6
Training 7.7
Divisional Accountants Grade Examination 7.8 to 7.11
Confirmation 7.12
Annual increments 7.13
Efficiency bar 7.14
Confidential Reports 7.16
Postings 7.19
Cadre Composition 7.22
Appointment to the post of Section Officer 7.23
Incentives for acquiring higher or additional 7.24
professional qualifications
Miscellaneous 7.25
Grant of Honoraria 7.26
Annexure I: Rules for initial recruitment examination
for Divisional Accountants
Annexure II: Subjects & Qualifying marks and Syllabus
CHAPTER VIII – Group ‘D’ Staff
Strength 8.1