Half Pay Leave (HPL) : Fundamental Rules Introduction & Definitions Deputation Out of India
Half Pay Leave (HPL) : Fundamental Rules Introduction & Definitions Deputation Out of India
Half Pay Leave (HPL) : Fundamental Rules Introduction & Definitions Deputation Out of India
Provisions stipulated under the CCS (Leave) Rules, 1972 regulating Half Pay Leave to central Govt. employees are explained here under.
Note – Unlike EL, there is no maximum limit for HPL for accumulation in the Leave A/c of an employee.
Illustration – If an employee joins in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for 8, 7, 5, 3, 2, and Nil HPLs, respectively for that half-year. Similarly, if an
employee resigns (not on the last day) in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for Nil, 2, 3, 5, 7, and 8 HPLs. However, if an employee resigns on the last day
or due to retire in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for 10, 8, 7, 5, 3, and 2 HPLs.
FUNDAMENTAL RULES
There are a total of 130 Fundamental Rules staring from Fundamental Rule - 1 (FR-1) to Fundamental Rule - 130 (FR-130). The list of all these 130 Fundamental Rules applicable to the central Go vt. employees is given below. Please click on the number of respective Fundamental Rules to view details in a separate page.
SUPPLEMENTARY RULES
There are a total of 335 Supplementary Rules staring from Supplementary Rule - 1 (FR-1) to Supplementary Rule - 130 (FR-335) which have been made by the President under various Fundamental
Rules. The list of all these 335 Supplementary Rules applicable to the central Govt. employees is given below.
Please click on the number of respective Supplementary Rules to view details in a separate page.
Group - 1 Group - 7
SR - 1 > Applicability of Supplementary SR - 293 to SR - 306
Rules These Supplementary Rules are related to
SR - 2 > Definitions of various terms various provisions of joining time
SR - 3 > Format of medical fitness certificate applicable for the central Govt. employees
SR - 4 > Authority for issue of medical and have been covered separately as CCS
fitness certificate (Joining Time) Rules, 1979 under the
SR - 4A > Exemption from medical fitness major topic "Misc.".
certificate CLICK HERE to view CCS (Joining
Group - 2 Time) Rules, 1979
SR - 5 > Cessation of allowance on vacation Group - 8
of post SR - 307 > Interest on overdue f.s.
SR - 6 > Leave and Temporary Transfer contribution
SR - 7 > Allowance during leave and SR - 307A > TA for joining on foreign
temporary transfer service and back
SR - 7C > Allowance during joining time
SR - 8 >
Group - 9
Group - 3 SR - 308 > Delegation of power under FR
- 4 & FR - 6
SR - 9 > Credit of fee received by Medical
SR - 309 > Presumption of consent of
Officers
finmin for FR - 7
SR - 10 > Acceptance of fee by Medical
SR - 310 > Conditions for delegation of
Officers
power
SR - 11 > Acceptance of fee by others
SR - 12 > Credit of fee received by others Group - 10
SR - 13 > SR - 311 > Allotment of residence to a
SR - 14 > post
SR - 15 > SR - 312 > Occupation of residence
SR - 16 > allotted u/SR-311
Group - 4 SR - 313 > Suspension of allotment made
u/SR-311
SR - 17 to SR - 195
SR - 314 >
These Supplementary Rules are related to
SR - 315 > Exchange of residence allotted
Traveling Allowance (TA) for the central
u/SR-311
Govt. employees and have been covered
SR - 316 > Occupation during temporary
separately under the major topic
absence
"Allowances".
SR - 316A > Occupation after
CLICK HERE to view TRAVELING
death/retirement
ALLOWANCE
SR - 317 > Applicability of SR - 311 to
Group - 5 SR - 316A
SR - 196 > Service record of gazetted SR - 317B > Allotment of Govt.
employees Residences (General
SR - 197 > Service record of non-gazetted Pool in Delhi) Rules, 1963
employees
SR - 198 > Maintenance of Service Books
Group - 11
SR - 318 > Estimation of present value
SR - 199 > Recording of entries in
u/FR-45A
the Service Book
SR - 319 > Expenditure for site
SR - 200 > Entry for suspension and service
preparation u/FR-45A
interruption
SR - 320 > Fittings for the purpose of FR-
SR - 201 > Entry of personal character not
45A
required
SR - 321 > Std. licence fee of leased
SR - 202 > Verification of Service Book by
employees accommodation
SR - 322 > Std. l.f of Govt. owned
SR - 203 > Entry for transfer to foreign
accommodation
service
SR - 323 > Addition/Alteration of licence
SR - 204 >
fee
SR - 205 >
Group - 6 SR - 324 > Recalculation of licence fee
SR - 325 > Licence fee for additional
SR - 206 to SR - 292
services
These Supplementary Rules are related to
SR - 326 > Effective date for FR-45A &
various types of leave for the central Govt.
SR-318 to 325
employees and have been covered separately
as CCS (Leave) Rules, 1972 under the major Group - 12
topic "Leave". SR - 327 > Estimation of present value
CLICK HERE to view CCS (Leave) Rules, u/FR-45B
1972 SR - 328 > Expenditure for site
preparation u/FR-45B
SR - 329 > Fittings for the purpose of FR-
45B
SR - 330 > Std. licence fee of leased
accommodation
SR - 331 > Std. l.f of Govt. owned
accommodation
SR - 332 > Addition/Alteration of licence
fee
SR - 333 > Recalculation of licence fee
SR - 334 > Licence fee for additional
services
SR - 335 > Effective date for FR-45B &
SR-327 to 335
LEAVE RULES
GENERAL PRINCIPLES
General Principles regulating various types of leave applicable to the central Govt. employees under the CCS (Leave) Rules, 1972 are explained here under.
As provided in the explanation below Rule 11 of the CCS (Leave) Rules, 1972, Casual Leave (CL) is not a
recognized form of leave and is not subject to any rules made by the Government of India. A Government
servant on casual leave is not treated as absent from duty and his pay is not intermitted.
For administrative reason and in order to ensure, as far as possible, uniformity of treatment in this respect,
the following instructions have been (almost universally) laid down by various organizations:-
1. Casual Leave can be granted only when this can be done without inconvenience to public, or
administration, and the work of the employee can be distributed and performed by the remaining staff or
can be held up without inconvenience till his return to duty.
2. Casual Leave is limited to maximum of 8 days in a calendar year. The number of days specified is maximum
only and no one can claim the maximum number of days as a matter of right.
3. Individuals appointed and joining duty during the middle of a calendar year may be allowed Casual Leave
proportionately, or to the full extent (8 days) at the discretion of the Competent Authority.
4. Casual Leave is intended essentially for short periods of absence due to unexpected contingencies. Such leave
should ordinarily be granted for short periods of 1, 2 or 3 days but not exceeding 5 days at any one time. The head of
the office may however waive this condition in any individual case if he considers that there are exceptional
circumstances justifying a relaxation in this regard.
5. At the year-end (31 Dec), un-utilized Casual Leave lapses and not carried forward.
6. Saturdays, Sundays, Public Holidays and weekly offs falling within the period of Casual Leave, or preceding or
following it, should not be counted as part of the Casual Leave.
7. Casual Leave can be combined with Special Casual Leave / Vacation but not with any other kind of
leave (such as EL, HPL, EOL, etc.). It cannot be combined with joining time.
8. Casual Leave can be taken while on tour, but no daily allowance will be admissible for the period of
CL. LTC can be availed during Casual Leave.
9. Casual Leave can be taken for half day also. Delay in attendance is also regularized by granting CL for half
day.
10. The authority competent to grant Casual Leave is the head of the office, and where the applicant is himself the
head of the office, the authority immediately superior to him. The Head of the office under the control of a Gazetted
officer may delegate the power to grant casual leave to any authority subordinate to the latter. The decision of this
authority to grant or not to grant casual leave is final.
ILLUSTRATIONS
1. Maximum CLs admissible for different Joining Months will be as follows :- Jan - 7, Feb - 6.5, Mar - 6, Apr - 5,
May - 4.5, Jun - 4, July - 3, Aug - 2.5, Sep - 2, Oct - 1.5, Nov - 1, and Dec - Nil. However, in such cases the competent
authority may grant more CLs but not exceeding 8 days.
2. An employee availed CL from Wednesday to Friday. Monday was a Public Holiday. Now, the employee can not
avail CL on Tuesday. However, he can avail CL for half day on Tuesday afternoon session.
EARNED LEAVE (EL)
Provisions stipulated under the CCS (Leave) Rules, 1972 regulating Earned Leave to central Govt. employees are explained here under.
1. Entitlement [CCS Leave Rule – 26 (1) (a) (i)]
The leave account of every Government servant (other than a military officer) who is serving in a Department other than a Vacation Department, shall be credited with earned leave, in
advance, in two installments of 15 days each on the first day of January and July of every calendar year, provided that the earned leave at credit together with the un-availed joining time
allowed to be so credited shall not exceed 300 days (excluding* the number of days for which encashment has been allowed along with Leave Travel Concession while in service).
* Including till 31/08/2008 as the amendment was made by sixth CPC w.e.f 01/09/2008.
Illustration –If, there are 289 days of EL as on 31/12/2010, then on 01/01/2011 the EL account be made 289 (15) and EL to be availed during 01/01/2011 and 30/06/2011 be first adjusted against
the (15) days and then from 289 days. Now, supposing EL availed during the half-year is 12 days, then on 01/07/2011, 3 days will be credited to the EL account, which then will be 292 (15)
days on that day. Alternatively, if EL availed during the half-year is 21 days, then on 01/07/2011 the EL account will be made 283 (15) instead of 292 (15) days.
Illustration – If an employee joins in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for 13, 10, 8, 5, 3, and Nil ELs, respectively for that half-year. Similarly, if an
employee resigns (not on the last day) in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for Nil, 3, 5, 8, 10, and 13 ELs. However, if an employee resigns on the last day
or due to retire in Jan/July, Feb/Aug, Mar/Sep, Apr/Oct, May/Nov, Jun/Dec he is entitled for 3, 5, 8, 10, 13, and 15 ELs.
(1) These rules may be called the Central Civil Services (Joining Time) Rules, 1979.
(2) They shall come into force on the date of issue of this Notification and shall apply to transfers effected on/or after that date.
(3) These rules shall apply to all Government servants appointed in Civil Services and posts and under the Central Government including work-charged staff
but shall not apply to-
(a) Railway employees.
(b) Armed Forces Personnel and those paid from the Defence Services Estimates.
(c) Government servants engaged on contract and those who are not in whole-time employment of Government.
(d) Government servants, paid out of contingencies.
2. (1) When a Government servant to whom these rules apply is transferred to the control of another Government or organization, which has made separate
rules prescribing amount of joining time, his Joining Time for the journey to join his post under that Government/organization and for the return journey, will be
governed by those rules, unless different provisions are expressly made in the terms of deputation/foreign service by mutual agreement between the lending
and borrowing authorities.
(2) The Joining Time of railway employees, Armed Forces Personnel and those paid from Defence Services Estimates and the employees of State
Government or any other organization who are appointed to Civil Services and posts under the Central Government on deputation or on foreign service basis,
shall, for joining the Civil Services and posts under the Central Government and for the return journeys, be regulated in accordance with these rules, unless
different provisions are expressly made in their respective terms, of deputation/foreign service, by mutual agreement between the lending and borrowing
authorities.
3. Definitions
Unless there is something repugnant in the subject or context, the terms defined in these rules are used in these rules in the sense hereinafter explained-
(a) “Department of Government of India” means a Ministry or Department of the Central Government as notified from time to time and any other authority
which exercises the powers of a Department/Ministry of the Government of India.
[In respect of the persons serving in the Indian Audit and Accounts Department, the Comptroller and Auditor-General of India shall exercise the same powers
as the Ministries/Departments of Government of India, under these rules.]
(b) “Head of Department” means the authority declared as such under the Delegation of Financial Powers Rules, 1978. In the case of the Indian Audit and
Accounts Department, Head of Department means the authority declared as such by the Comptroller and Auditor-General of India.
(c) “Joining Time” means time allowed to a Government servant in which to join a new post or to travel to a station to which he is posted.
(d) “Transfer” means the movement of a Government servant from one post to another either within the same station or to another station to take up duties of
a new post or in consequences of change of his headquarters.
4. Joining Time
(1) Joining time shall be granted to a Government servant on transfer in public interest to enable him to join the new post either at the same or a new station.
No joining time is admissible in cases of temporary transfer for a period not exceeding 180 days. Only the actual transit time, as admissible in case of journeys
on tour, may be allowed.
(2) The surplus staff transferred from one post to another under the Scheme Regulating Redeployment of Surplus Staff shall be eligible for joining time.
(3) Government servants who are discharged due to reduction of establishment from one Central Government office and reappointed to another Central
Government office shall be entitled to joining time, if the orders of appointment to the new post are received by them while working in the old post. If they are
appointed to the new post after being discharged from the old post, the period of break may be converted into joining time without pay by the Head of
Department, provided that the break does not exceed 30 days and the Government servant has rendered not less than 3 years continuous service on the date
of his discharge.
(4) For appointment to posts under the Central Government on the results of a competitive examination and/or interview open to Government servants and
others, Central Government employees and permanent/provisionally permanent State Government employees will be entitled to joining time under these
rules. But temporary employees of the Central Government who have not completed 3 years of regular continuous service, though entitled to joining time
would not be entitled to joining time pay.
(5) (1) The joining time shall commence from the date of relinquishment of charge of the old post if the charge is made over in the forenoon or the following
date if the charge is made over in the afternoon.
(2) The joining time shall be calculated from old headquarters in all cases including where a Government servant receives his transfer orders or makes over
charge of the old post in a place other than his old headquarters, or where the headquarters of a Government servant while on tour is changed to the tour
station itself or where his temporary transfer is converted into permanent transfer.
(3) Not more than one day’s joining time shall be allowed to a Government servant to join a new post within the same station or which does not involve a
change of residence from one station to another. For this purpose, the term ‘same station’ will be interpreted to mean the area falling within the jurisdiction of
the municipality or corporation including such of suburban municipalities, notified areas or cantonments as are contiguous to the named municipality, etc.
(4) In cases involving transfer from one station to another and also involving change of residence, the Government servant shall be allowed joining time with
reference to the distance between the old headquarters and the new headquarters by direct route and ordinary mode(s) of travel as indicated in the following
schedule. When holiday(s) follow(s) joining time, the normal joining time may be deemed to have been extended to cover such holiday(s).
Distance between the old headquarters Joining Time admissible Joining Time admissible where the transfer necessarily involves
and the new headquarters continuous travel by road for more than 200 kms.
More than 2,000 km 15 days except in cases of travel by air for 15 days
which the maximum will be 12 days.
NOTE:- Distance means actual distance and not weighted mileage for which fare is charged by the Railways in certain ghat/hill sections.
(6) Extension of joining time beyond the limits indicated in Rules 5 (4) can be granted up to the maximum limit of 30 days by the Head of Department and
beyond 30 days by the Department of the Government of India, the guiding principle being that the total period of joining time should be approximately equal
to 8 days for preparation plus reasonable transit time plus holidays, id any, following the extended joining time. While computing the transit time, allowance
could be made for the time unavoidably spent due to disruption of transport arrangements caused by strike or natural calamities, or the period spent awaiting
the departure of the steamer.
6.(1) When a Government servant joins a new post without availing full joining time by reasons that—
(a) he is ordered to join the new post at a new place of posting without availing of full joining time to which he is entitled; or
(b) he proceeds alone to the new place of posting and joins the post without availing full joining time and takes his family later within the permissible period of
time for claiming Travelling Allowance for the family;
The number of days of joining time admissible under sub-rule (4) of Rules 5 of the Central Civil Services (Joining Time) Rules, 1979, subject to a maximum of
15 days reduced by the number of days of joining time actually availed of shall be credited to his leave account as earned leave:
Provided that the earned leave at his credit together with the unavailed joining time allowed to be so credited shall not exceed 240 days.
(2) Joining time may be combined with vacation and/or regular leave of any kind or duration except casual leave.
(3) If a Government servant in transit on transfer is directed to proceed to a place different from that indicated in the initial transfer orders, he shall be entitled
to joining time already availed of up to the date of receipt of revises orders plus fresh spell of full joining time from the date following the date of receipt of the
revised orders. The fresh spell of joining time in such cases shall be calculated from the place, at which he received the revised orders as if he is transferred
from that place.
8. Miscellaneous
Where any Ministry / Department of Government of India is satisfied that the operation of any of these rules causes undue hardship to any particular case, that
Ministry or Department of the Government of India may be order, for reasons to be recorded in writing, dispense with or relax the requirement of that rule to
such extent and subject to such exceptions and conditions as it may consider necessary for dealing with the case in a just and equitable manner, provided
that no such order shall be made except with the concurrence of the Ministry of Home Affairs. Department of Personnel and Administrative Reforms.
9. If any doubt arises as to the interpretation of these rules, it shall be referred to the Government of India, Ministry of Home Affairs, Department of Personnel
and Administrative Reforms.
10. All rules and instructions on the subject of joining time in force immediately before commencement of these rules and applicable to Government servants
to whom these rules apply, are hereby repealed.
(i) A Government servant proceeding on leave from/to a place in the remote locality mentioned in Column 1 of the Annexure to this OM or returning from leave
to/from the said place shall be entitled, once in a calendar year, to transit time each way to cover the period spent in journey between the said remote locality
and the specified station at the scale prescribed in Column 3 of that Annexure.
(a) Who is domiciled in any part of India other than the remote locality concerned and has been specifically recruited from outside for service in remote
locality, and
(b) Who, though not specially recruited outside the Union Territory of the Andaman and Nicobar Islands or the Union Territory of the Lakshadweep, as the
case may be, for service in the respective Union Territory, is domiciled in any part of India other than the Union Territory concerned.
(iii) A Government servant domiciled in the Union Territory of Andaman and Nicobar Islands or the Union Territory of Lakshadweep and proceeding on leave
to his home town in another Island of the Union Territory concerned, shall be entitled, once in a calendar year, to transit time to cover the period spent in
journey by sea to the island in which his home town is located and vice versa while returning from leave. The transit time thus admissible shall be the actual
number of days taken in journey by sea subject to a maximum of seven days for each journey.
(iv) Where the outward journey falls in one calendar year and the return journey falls in the succeeding calendar year, the concession shall be counted against
the calendar year in which the leave commences. In calculating transit time, holidays falling before or at the end of it shall be excluded while those falling
during transit time shall be included.
(v) A Government servant domiciled in the UnionTerritory of Andaman and Nicobar islands or the Union Territory of Lakshadweep and recruited for service in
the respective territory, when posted for service on mainland in public interest shall be entitled to joining time, once a year, while proceeding to and returning
from the Union Territories of Andaman & Nicobar Islands and Lakshadweep on leave.
(vi) A Government servant, domiciled in any part of India other than Union Territory of Andaman and Nicobar Islands or the Union Territory of Lakshadweep
and recruited whether within or outside that Union Territory for service there, while proceeding on leave from his post in one island in that Union Territory to
his home town on the mainland to join his post in another island in that Union Territory, shall be entitled to joining time on the same scale as provided in Para.
1 (i)above.
2. When a Central Government servant posted in the remote areas spends his leave outside the Union Territory, the journey time from the place in the remote
area to the specified station indicated in the Annexure and vice versa will be treated as free joining time if admissible under this Office Memorandum and in
addition, the remaining journey time if any, in excess of 2 days could be allowed as free joining time under the provisions of Finance Ministry, O.M. No.
20014/3/83-E. IV, dated the 14th December, 1983. (See Appendix-9.)
[ G.I., M.H.A., D.P. & A.R., O.M. No. 19011/30/81-Estt. (Allowances), dated the 17th September, 1984.]
Source: www.persmin.nic.in
1. Preliminary
(1) These rules may be called the Central Civil Services (Joining Time) Rules, 1979.
(2) They shall come into force on the date of issue of this Notification and shall apply to transfers effected on/or after that date.
(3) These rules shall apply to all Government servants appointed in Civil Services and posts and under the Central Government including work-charged staff
but shall not apply to-
(a) Railway employees.
(b) Armed Forces Personnel and those paid from the Defence Services Estimates.
(c) Government servants engaged on contract and those who are not in whole-time employment of Government.
(d) Government servants, paid out of contingencies.
2. (1) When a Government servant to whom these rules apply is transferred to the control of another Government or organization, which has made separate
rules prescribing amount of joining time, his Joining Time for the journey to join his post under that Government/organization and for the return journey, will be
governed by those rules, unless different provisions are expressly made in the terms of deputation/foreign service by mutual agreement between the lending
and borrowing authorities.
(2) The Joining Time of railway employees, Armed Forces Personnel and those paid from Defence Services Estimates and the employees of State
Government or any other organization who are appointed to Civil Services and posts under the Central Government on deputation or on foreign service basis,
shall, for joining the Civil Services and posts under the Central Government and for the return journeys, be regulated in accordance with these rules, unless
different provisions are expressly made in their respective terms, of deputation/foreign service, by mutual agreement between the lending and borrowing
authorities.
3. Definitions
Unless there is something repugnant in the subject or context, the terms defined in these rules are used in these rules in the sense hereinafter explained-
(a) “Department of Government of India” means a Ministry or Department of the Central Government as notified from time to time and any other authority
which exercises the powers of a Department/Ministry of the Government of India.
[In respect of the persons serving in the Indian Audit and Accounts Department, the Comptroller and Auditor-General of India shall exercise the same powers
as the Ministries/Departments of Government of India, under these rules.]
(b) “Head of Department” means the authority declared as such under the Delegation of Financial Powers Rules, 1978. In the case of the Indian Audit and
Accounts Department, Head of Department means the authority declared as such by the Comptroller and Auditor-General of India.
(c) “Joining Time” means time allowed to a Government servant in which to join a new post or to travel to a station to which he is posted.
(d) “Transfer” means the movement of a Government servant from one post to another either within the same station or to another station to take up duties of
a new post or in consequences of change of his headquarters.
4. Joining Time
(1) Joining time shall be granted to a Government servant on transfer in public interest to enable him to join the new post either at the same or a new station.
No joining time is admissible in cases of temporary transfer for a period not exceeding 180 days. Only the actual transit time, as admissible in case of journeys
on tour, may be allowed.
(2) The surplus staff transferred from one post to another under the Scheme Regulating Redeployment of Surplus Staff shall be eligible for joining time.
(3) Government servants who are discharged due to reduction of establishment from one Central Government office and reappointed to another Central
Government office shall be entitled to joining time, if the orders of appointment to the new post are received by them while working in the old post. If they are
appointed to the new post after being discharged from the old post, the period of break may be converted into joining time without pay by the Head of
Department, provided that the break does not exceed 30 days and the Government servant has rendered not less than 3 years continuous service on the date
of his discharge.
(4) For appointment to posts under the Central Government on the results of a competitive examination and/or interview open to Government servants and
others, Central Government employees and permanent/provisionally permanent State Government employees will be entitled to joining time under these
rules. But temporary employees of the Central Government who have not completed 3 years of regular continuous service, though entitled to joining time
would not be entitled to joining time pay.
(5) (1) The joining time shall commence from the date of relinquishment of charge of the old post if the charge is made over in the forenoon or the following
date if the charge is made over in the afternoon.
(2) The joining time shall be calculated from old headquarters in all cases including where a Government servant receives his transfer orders or makes over
charge of the old post in a place other than his old headquarters, or where the headquarters of a Government servant while on tour is changed to the tour
station itself or where his temporary transfer is converted into permanent transfer.
(3) Not more than one day’s joining time shall be allowed to a Government servant to join a new post within the same station or which does not involve a
change of residence from one station to another. For this purpose, the term ‘same station’ will be interpreted to mean the area falling within the jurisdiction of
the municipality or corporation including such of suburban municipalities, notified areas or cantonments as are contiguous to the named municipality, etc.
(4) In cases involving transfer from one station to another and also involving change of residence, the Government servant shall be allowed joining time with
reference to the distance between the old headquarters and the new headquarters by direct route and ordinary mode(s) of travel as indicated in the following
schedule. When holiday(s) follow(s) joining time, the normal joining time may be deemed to have been extended to cover such holiday(s).
Distance between the old headquarters Joining Time admissible Joining Time admissible where the transfer necessarily involves
and the new headquarters continuous travel by road for more than 200 kms.
More than 2,000 km 15 days except in cases of travel by air for 15 days
which the maximum will be 12 days.
NOTE:- Distance means actual distance and not weighted mileage for which fare is charged by the Railways in certain ghat/hill sections.
(6) Extension of joining time beyond the limits indicated in Rules 5 (4) can be granted up to the maximum limit of 30 days by the Head of Department and
beyond 30 days by the Department of the Government of India, the guiding principle being that the total period of joining time should be approximately equal
to 8 days for preparation plus reasonable transit time plus holidays, id any, following the extended joining time. While computing the transit time, allowance
could be made for the time unavoidably spent due to disruption of transport arrangements caused by strike or natural calamities, or the period spent awaiting
the departure of the steamer.
6.(1) When a Government servant joins a new post without availing full joining time by reasons that—
(a) he is ordered to join the new post at a new place of posting without availing of full joining time to which he is entitled; or
(b) he proceeds alone to the new place of posting and joins the post without availing full joining time and takes his family later within the permissible period of
time for claiming Travelling Allowance for the family;
The number of days of joining time admissible under sub-rule (4) of Rules 5 of the Central Civil Services (Joining Time) Rules, 1979, subject to a maximum of
15 days reduced by the number of days of joining time actually availed of shall be credited to his leave account as earned leave:
Provided that the earned leave at his credit together with the unavailed joining time allowed to be so credited shall not exceed 240 days.
(2) Joining time may be combined with vacation and/or regular leave of any kind or duration except casual leave.
(3) If a Government servant in transit on transfer is directed to proceed to a place different from that indicated in the initial transfer orders, he shall be entitled
to joining time already availed of up to the date of receipt of revises orders plus fresh spell of full joining time from the date following the date of receipt of the
revised orders. The fresh spell of joining time in such cases shall be calculated from the place, at which he received the revised orders as if he is transferred
from that place.
8. Miscellaneous
Where any Ministry / Department of Government of India is satisfied that the operation of any of these rules causes undue hardship to any particular case, that
Ministry or Department of the Government of India may be order, for reasons to be recorded in writing, dispense with or relax the requirement of that rule to
such extent and subject to such exceptions and conditions as it may consider necessary for dealing with the case in a just and equitable manner, provided
that no such order shall be made except with the concurrence of the Ministry of Home Affairs. Department of Personnel and Administrative Reforms.
9. If any doubt arises as to the interpretation of these rules, it shall be referred to the Government of India, Ministry of Home Affairs, Department of Personnel
and Administrative Reforms.
10. All rules and instructions on the subject of joining time in force immediately before commencement of these rules and applicable to Government servants
to whom these rules apply, are hereby repealed.
(i) A Government servant proceeding on leave from/to a place in the remote locality mentioned in Column 1 of the Annexure to this OM or returning from leave
to/from the said place shall be entitled, once in a calendar year, to transit time each way to cover the period spent in journey between the said remote locality
and the specified station at the scale prescribed in Column 3 of that Annexure.
(a) Who is domiciled in any part of India other than the remote locality concerned and has been specifically recruited from outside for service in remote
locality, and
(b) Who, though not specially recruited outside the Union Territory of the Andaman and Nicobar Islands or the Union Territory of the Lakshadweep, as the
case may be, for service in the respective Union Territory, is domiciled in any part of India other than the Union Territory concerned.
(iii) A Government servant domiciled in the Union Territory of Andaman and Nicobar Islands or the Union Territory of Lakshadweep and proceeding on leave
to his home town in another Island of the Union Territory concerned, shall be entitled, once in a calendar year, to transit time to cover the period spent in
journey by sea to the island in which his home town is located and vice versa while returning from leave. The transit time thus admissible shall be the actual
number of days taken in journey by sea subject to a maximum of seven days for each journey.
(iv) Where the outward journey falls in one calendar year and the return journey falls in the succeeding calendar year, the concession shall be counted against
the calendar year in which the leave commences. In calculating transit time, holidays falling before or at the end of it shall be excluded while those falling
during transit time shall be included.
(v) A Government servant domiciled in the UnionTerritory of Andaman and Nicobar islands or the Union Territory of Lakshadweep and recruited for service in
the respective territory, when posted for service on mainland in public interest shall be entitled to joining time, once a year, while proceeding to and returning
from the Union Territories of Andaman & Nicobar Islands and Lakshadweep on leave.
(vi) A Government servant, domiciled in any part of India other than Union Territory of Andaman and Nicobar Islands or the Union Territory of Lakshadweep
and recruited whether within or outside that Union Territory for service there, while proceeding on leave from his post in one island in that Union Territory to
his home town on the mainland to join his post in another island in that Union Territory, shall be entitled to joining time on the same scale as provided in Para.
1 (i)above.
2. When a Central Government servant posted in the remote areas spends his leave outside the Union Territory, the journey time from the place in the remote
area to the specified station indicated in the Annexure and vice versa will be treated as free joining time if admissible under this Office Memorandum and in
addition, the remaining journey time if any, in excess of 2 days could be allowed as free joining time under the provisions of Finance Ministry, O.M. No.
20014/3/83-E. IV, dated the 14th December, 1983. (See Appendix-9.)
[ G.I., M.H.A., D.P. & A.R., O.M. No. 19011/30/81-Estt. (Allowances), dated the 17th September, 1984.]
Source: www.persmin.nic.in
1. Whether Joining time / Joining Time pay is admissible in case of technical resignation of a Government servant to join another Government
organization?
For appointment to posts under the Central Government on the results of a competitive examination and or interview open to Government servants and
others, Central Government employees and permanent/provisionally permanent State Government employees will be entitled to joining time.
A Government servant shall be treated on duty during the period of joining time and shall be entitled to joining time pay equal to the pay and allowances like
DA, HRA, CCA, drawn before relinquishment of charge at the old post. But temporary Central Government employees with less than 3 years of regular
continuous service, though entitled to joining time would not be entitled to joining time pay. {Rule 4 (4) of CCS(JT) Rules}
(a) he is ordered to join the new post at a new place of posting without availing of full joining time to which he is entitled; or
(b) he proceeds alone to the new place of posting and joins the post without availing full joining time and takes his family later within the permissible period of
time for claiming Travelling Allowance for the family, then the number of days of joining time admissible under sub-rule (4) of Rule 5 of the Central Civil
Services (JT) Rules, 1979, subject to a maximum of 15 days reduced by the number of days of joining time actually availed of shall be credited to his leave
account as earned leave.
CPD – Paper II
MCQs in Regulation of Audit & Accounts
1. The Regulation on Audit and Accounts was made by C&AG of India under the
powers conferred on him by _____________of C&AGs (DPC) Act, 1971.
(a)Section 20
(b)Section 21
(c)Section 23
(d)Section 24
2. The Regulation on Audit and Accounts were made by C&AG of India in the year
(a)2005
(b)2007
(c)2008
(d)2009
Regulation 1(1)/Chapter 1
15. Entitlement for the purpose of “Regulation on audit and accounts” means:-
Function relating to pay, provident fund or pension and related work which the
C&AG of India is to perform under Article 149 of the Constitution of India and
the Act.
R 2(18)/Chapter 1
21. C&AGs authority to inspect any office of accounts under the control of union is
derived from ______ of C&AGs (DPC)act.
22. Under sec 18 read with sec 2 (e) of DPC act the C&AG has the authority to
(a)to inspect any office of accounts under the control of a Union Territory having a
legislative assembly (b) to require that any accounts , books, papers and other
documents which deal with or form the basis of or are otherwise relevant to the
transactions to which his duties in respect of audit extend, shall be sent to such place
as he may appoint his inspection and (c) to put such questions or make such
observations as he may consider necessary to the person in charge of the office and to
call for such information as he may require for the preparation of any account or
report which it is his duty to prepare (d) all of the above
R 6/Chapter 2
24. The scope and extent of audit shall be determined by the C&AG of India under which
section of DPC Act?
(a)Section 10 (b) Section 13 (c) Section 19 A (d) Section 23
R 12/Chapter 3
25. The C&AG of India is the sole authority to decide the scope and extent of audit to be
conducted by him or on behalf of him
(a) True (b) False
R 13 (1)/Chapter 3
26. The C&AG of India undertakes audit which are broadly categorised as
(a)Financial audit, compliance audit and Performance audit
(b) Civil audit, commercial audit, railway audit and P&T audit
(c) Receipt audit, expenditure audit and grant audit
(d) all of the above
R 13 (2)/Chapter 3
27. The power to dispense with detailed audit of any accounts or transaction is derived by
C&AG of India under ____________ of DPC act.
(a)Section 22 (b) Section 23 (c) Section 24 (d) Section 25
R 15/Chapter 3
29. A request for the special Audit shall be given due consideration by C &AG or any
other Officer so authorised if the request for such audit of a programme , project or
organisation is made with the approval of the
A. Cabinet secretary
B. Secretary of the concerned department
C. Minister concerned
D. None
R.17/Chap.3
33. The C&AG of India examines both the appropriation accounts and finance accounts
of the Union, each State and each Union Territory having a legislative assembly but
certifies only the appropriation accounts.
(a) True (b) False
R 34/Chapter 5
37. C&AG is authorised to audit all expenditure from consolidated fund of India and of a
state and of a Union Territory having a legislative assembly under __________ of
DPC act.
(a) Section 13
(b) Section 14
(c) Section 15
(d) Section 16
R 48/Chapter 6
38. Authority for C&AG to audit all transaction of the Union and of the State and Union
Territorys relating to contingency funds and Public accounts is derived from
________ of DPC Act.
(a) Section 2 (e)
(b) Section 2 (e) r/w Section 13
(c) Section 13
(d) None of the above
R 48/Chapter 6
39. C&AG is authorised to audit all receipts of the GOI and of Government of each State
and of each Union Territory having a legislative assembly under ________ of DPC
Act.
(a) Section 13
(b) Section 14
(c) Section 15
(d) Section 16
R 53/Chapter 6
40. C&AGs power to audit and report on the accounts of the stores and stock kept in any
office or department of the Union is derived from
(a) Section 15
(b) Section 16
(c) Section 17
(d) Section 18
R 59/Chapter 6
41. C&AGs power to audit and report on the accounts of the stores and stock kept in any
office or department of the Union Territory having a legislative assembly is derived
from
(a) Section 17
(b) Section 17 r/w sec 2(e)
(c) Section 19
(d) Section 19 r/w sec 2(e)
R 59/Chapter 6
(Note for the guidance of candidates: Stores & Stock audit of the Union is under
section 17. Stores & Stock audit in respect of Union Territory having a Legislature is
conducted under section 17 r/w Sec.2(e))
42. The accounts of stores and stock shall be kept in the manner prescribed by C&AG of
India in consultation with the Union Government
(a) True (b) False
R 60/Chapter 6
43. Audit of stores and stock is primarily and extension of audit of expenditure.
Additionally it involves verifying that adequate and sound systems and procedure are
in place and complied with for:-
1. establishment of the need for procurement of stores;
2. proper assessment of requirement of stores, including, where applicable,
determination of reserve stock limits;
3. authorisation of procurement of stores;
4. procurement of stores in a cost effective manner in accordance with the prescribed
systems and procedures;
5. receipt, inspection, custody, issue and accounting of stores including appropriate
segregation of duties of personnel and reconciliation of store accounts with books of
accounts;
6. verification of physical balances at prescribed intervals, and reconciliation and
resolution of discrepancies between physical balances and balances as per the records
without delay and
7. identification of obsolete and surplus stores, their disposal by way of sale and/ or
transfer to other units, divisions etc. and accounting of corresponding receipts, or
write off after proper investigation.
(Note: The above may be asked for True or False)
R.61(Chap.6)
44. Before commencing detailed work of performance audit, the AG(Audit) shall hold an
entry conference with:-
(a)Chief Secretary to the Government
(b)Governor
(c) Secretary to the Government of the concerned Department
(d) Additional Secretary to the Government of the concerned Department
R 73/Chapter 7
46. The audit of bodies and authorities, other than Government establishments and
companies, by C&AG is governed by the provision contained in
(a) Section 14, 15 & 20 of the DPC Act
(b) Section 14,15,19(1),19(2) and 19(3) of the DPC Act
(c) Section 14,15,19(2) and 19(3), 19 A and 20 of the DPC Act
(d) Section 14,15,19(1),19(2) and 19(3), 20 of the DPC Act
R 78/Chapter 8
47. The expression “Body” in the DPC Act includes
(a)A co-operative society
(b)A society
(c) A club
(d) A Non-Government Organisation
(e) all of the above
R 79/Chapter 8
48. The provision of section 18 of DPC Act do not apply to bodies and authorities that are
under the audit jurisdiction of the C&AG
(a) True (b) False
R 80/Chapter 8
49. Section 14(1) of the DPC act authorises the C&AG to audit the receipts and
expenditure of a body or authority if
(a)the amount of Government grant or loan paid to it in a financial year is not
less than Rs 25 lakh
(b)the amount of such grant or loan is not less than 75% of its total expenditure
during the year
R 82(1)/Chapter 8
50. Section 14 (2) of the Act empowers the C&AG to audit all receipts and expenditure of
a body or authority if the amount of Government grant or loan to the body or authority
in a financial year is not less than
Rs one crore
R 82(2)/Chapter 8
51. Where a body of authority is audited under Section 14(1) or 14(2) for a particular
year, than C&AG is empowered to continue to audit that body or authority for a
further period of
(a) one year
(b) two years
(c) three years
(d) none of the above
R 82(3)/Chapter 8
52. Government departments and other officers empowered to sanction grants or loans to
any body or authority shall
(i) endorse a copy of each letter of sanction of grant or loan to the audit office;
(ii) mention in the sanction, the amount of the budgeted expenditure of the body
and/or authority and
(iii) ensure that the assisted body or authority makes available all the relevant
records to the audit officer for audit, wherever and whenever necessary, and that
a requirement to this effect is incorporated in the letter of sanction to the grant
and/or loan.
R 83/Chapter 8
53. For arriving at the quantum of Government assistance for the purpose of ascertaining
auditability under section 14 of DPC Act
(i) the aggregate of the amounts of grants and laons paid to a body or authority
shall be reckoned together;
(ii)the amounts of grants and loans paid to a body or authority by the Union
Government, the State Governments and the Union Territory shall be
aggregated and
(iii) the amounts of grants and loans paid during a year shall include any
amounts remaining unspent out of grants and loans paid to the body or authority
during preceding years but not refunded to the Government.
R85/Chapter 8
55. Audit of a body or authority receiving loan or grant for a specific purpose from the
consolidated fund of India or of a State or of a Union Territory having a legislative
assembly is done under section ____ of DPC Act.
(a)Section 14(1)
(b)Section 14(2)
(c)Section 15
(d)Section 19
R 88/Chapter 8
57. Every corporation that is subject to audit by C&AG shall send copies of agenda notes
and minutes of the meeting of its governing body to the
(a)AG(Audit) concerned
(b)AG(A&E) concerned
(c)CAG of India
(d)None of the above
R 93/Chapter 8
58. In addition to the financial audit of accounts of a corporation, the CAG of India may
conduct any other type of audit including the following:-
(i) test check of transactions entered into by the corporation with a view to
examining their legality, competence and propriety and report on cases of
infraction, waste, mismanagement, frauds and other irregularities and
(ii) performance audit with a view to ascertaining the extent to which the
corporation operates economically, efficiently and effectively for the achievement
of the stated objectives.
R 95(1) /Chapter 8
59. The scope of performance audit of a corporation may extend to more than one
financial year
(a) True (b) False
R 95(2) /Chapter 8
60. The normal time limit for communicating reply to draft SAR by the CEO of the
corporation shall be
(a)one week
(b)two weeks
(c)15 days
(d)one month
R 98 /Chapter 8
61. The AG (Audit) shall send the audit certificate and the SAR of a corporation to the
Ans: Secretary to the Government of the department with a copy to the CEO of
the Corporation
R 100 /Chapter 8
62. Audit arrears committee” shall be constituted by a corporation in case a large number
of audit observations included in the IRs remain outstanding for more than
(a) 6 months
(b) one year
(c) 2 years
(d) 3 years
R 103 /Chapter 8
63. The condition prescribed under Section 20(3) of the DPC Act for entrusting the audit
of accounts of any body or authority to the C&AG shall be
(i) only if the President or Governor of a state or the Administrator of a Union
Territory having a legislative assembly is satisfied that it is expedient to do so in
public interest.
(ii) only after giving reasonable opportunity to the concerned body or authority
to make representations with regard to the proposal for such audit.
R 106(3) /Chapter 8
64. The proposal from the Union Government including Union Territory without a
legislative assembly to entrust audit of a body or authority to the CAG shall be sent to
the
CAG of India
R 108 /Chapter 8
65. The proposal from State Government or Union Territory having a legislative assembly
to entrust audit of a body or authority to the CAG shall be sent to
The concerned AG(Audit)
R 109/Chapter 8
67. Where a Government company or a deemed government company ceases to be so, the
fact shall be intimated to the CAG by the administrative ministry/department within
______ of such occurrence.
(a)15 days
(b)one month
(c)2 months
(d)90 days
R 116/Chapter 9
69. The total period of appointment including the initial appointment of a statutory
auditor shall not ordinarily exceed
(a)two financial years
(b)three financial years
(c)four financial years
(d)five financial years
R 118/Chapter 9
70. The time limit for the statutory auditor to send acceptance of the audit assignment in
writing to the CAG of India shall be
(a)two weeks
(b)three weeks
(c)four weeks
(d)none of the above
R 120/Chapter 9
71. The CAG of India may terminate the appointment of a statutory auditor before the
expiry of the normal tenure for reasonable grounds without giving him an opportunity
to make representation against the premature termination
(a) True (b) False
R 121/Chapter 9
72. The CAG shall conduct a supplementary or test audit of the accounts of a Government
company which was already audited by a statutory auditor
(a) True (b) False
R 124(2)/Chapter 9
73. On completion of the audit of a Government Company, the statutory auditor shall
prepare his audit report under the companies Act 1956, and a submit a copy to
(A) the C&AG of India (B) AG (Audit) concerned
(C) AG (A&E) concerned (D) None of the above
R.127/Chap.9
74. A Government company shall make available the balance sheet and P&L account etc.
(Called annual accounts) duly adopted by the Board of Directors and audited by the
Statutory auditor to the AG (Audit) concerned for timely finalisation and issue of
comments by C&AG within :-
Answer: 3 months after the close of the financial year
R.130/Chap.9
75. In case the company is not listed in the Stock exchange then the above time limit may
be extended by :-
Answer: One month
R.130/Chap.9
76. Any comments made by the C&AG of India upon or supplement to the audit report on
the accounts of the company shall be signed by the AG(Audit) and shall be placed by
the management before the annual general meeting of the company at the same
time and in the same manner as the audit report of the Statutory auditor
R.134/Chap.9
77. The C&AG may, at his discretion, dispense with supplementary audit of the accounts
of the company for any particular year
True or False
R.135/Chap.9
78. The Audit Board for Central PSUs has been established by the C&AG in consultation
with
Answer: The Government of India
R.137/Chap.9
81. the Audit Board shall function in an advisory and recommendatory capacity
True or False
R.139/Chap.9
83. The Audit review committee is established by the C&AG of India for performance
audit of State PSUs.
R.144/Chap.9
84. The constitution of Audit Review committee established by C&AG of India for
performance audit of State PSUs:-
(i) AG (Audit) as the Chairperson
(ii) AG (A&E) or AG (Audit) of a neighbouring State
(iii) Secretary to the Government of the concerned department as the nominee of
the Government.
(iv) Chief Executive of the PS enterprise as the nominee of the PS enterprise
(v) An Officer nominated by the Dy.C&AG or Addl. Dy. C&AG (State
Commercial) as a representative of the C&AG.
(vi) State Government has the option to nominate a technical member for expert
opinion.
(vii) The Chairman, may at his discretion, call a special invitee for seeking opinion
on technical issues.
P.144/Chap.9
85. In case of both Central and State PS enterprises, the responsibility for settlement of
audit observation lies with the management of the company.
P.148/Chap.9
87. Under Article 243 J and Z of the constitution, the Legislature of a State may, by law,
make provisions with respect to the maintenance of accounts and the auditing of such
accounts of Panchayat Raj Institutions and Urban Local Bodies
R.149/Chap.10
88. Who is responsible for the audit of Panchayat Raj Institutions and Urban Local
Bodies?
Answer: The Local fund auditor who is generally an officer of the State Government.
R.149/Chap.10
89. What are the States in which the Examiner of Local Fund Accounts who is an officer
of the C&AG is responsible for the audit of Panchayat Raj Institutions and Urban
Local Bodies.
Answer: Bihar, Jharkand and West Bengal
R.149/Chap.10
90. The AG(Audit) will send to the concerned Secretary or Secretaries to the Government
by the end of June every year an annual technical inspection report based on the
results of audit of Panchayat Raj Institutions and Urban Local Bodies conducted
during the preceding year.
R.155/Chap.10
91. In Bihar, Jharkhand and West Bengal, the technical inspection report shall be
prepared by the Examiner of Local Fund Accounts and countersigned by the
AG(Audit)
R.155/Chap.10
92. Scope of auditing in IT environment
The term ‘auditing in IT environment’ encompasses auditing IT systems including
those under development, and IT – assisted audits. Auditing in IT environment is a
methodology of audit and can be applied to all types of audit, namely, financial audit,
compliance audit and performance audit.
R.157/Chap.11
93. The auditee entity is required to document all charges made in its IT system
R.162/Chap.11
94. Audit evidence used by the audit officer shall normally and as far as possible be
documentary including
(i) Electronic records (ii) Photographs (ii) result of any study or survey
R.170/Chap.12
95. HODs shall supply to the audit office a list offices under them as at the end of
December so as to reach the audit office before end of January of the following year.
R.176/Chap.13
96. The inspecting officer may hold a meeting with the officer incharge as soon as the
work of audit commences to discuss:-
(i) the audit objectives and criteria
(ii) general state of internal control
(iii) areas of focus, concern or high risk identified by audit
R.183/Chap.13
98. Draft IR
On the completion of audit, the inspecting officer shall prepare a Draft IR
R.190/Chap.13
99. Discussion after the completion of audit
The inspecting officer and the officer incharge shall discuss the draft IR at the close of
audit. A written record signed by both parties shall be kept
R.191/Chap.13
100. The audit may also be conducted with reference to data, information and documents
of any auditable entity that may be available in an audit office or an accounts office.
R.192/Chap.13
101. Reply to an audit note or IR shall be sent within ________ of its receipt
(A) 15 days (B) Two weeks (C) Four weeks (D) Six weeks
R.197/Chap.14
102. In the case of an IR relating to PWD, the reply shall be sent thro' the
(A) HOD (B) Next higher authority (C) Secretary to Government (D) Chief
Engineer
R.198/Chap.14
103. Copies of important audit observations included in an audit note or an IR shall be sent
to the
(A) HOD (B) Next higher authority (C) Secretary to Government (D) None of the
above
R.199/Chap.14
104. The AG(Audit) shall intimate every instance of major irregularity detected in audit
through a special management letter to the Secretary to Government of the concerned
department with a copy to HOD in this six weeks of the instance coming to notice in
audit.
R.200(1)/Chap.14
105. A preliminary report confirming or denying the facts of the major irregularity
intimated by AG (Audit) shall be sent by the Government with in six weeks
R.200(2)/Chap.14
106. The AG (Audit) may write a management letter to the Secretary to Government of the
concerned department by the end of April every year communicating significant
observations and conclusions emerging out of audit during the proceeding year.
R.201/Chap.14
107. The Secretary in turn shall inform to AG (Audit) of the action taken within a period of
(A) 1 month (B) 2 months (C) 3 months
R. 201/Chap.14
108. The form content and time of submission of audit reports shall be decided by the
C&AG
R.205/Chap.15
109. AG (Audit) shall send a copy of the proposed observations in the form of a draft
paragraph (DP) to the concerned Secretary to Government by name.
R.207(1)/Chap.15
110. Time allowed for communicating the comments, observations and explanation of the
Government for the DP shall be
(A) Two weeks (B) Three weeks (C) Four weeks (D) Six weeks
R.207(1)/Chap.15
111. AG (Audit) shall also offer to discuss the DP with the Secretary within that 6 weeks.
A discussion may not be necessary in the case of a draft performance audit report that
has been separately discussed with the Secretary at an EXIT conference.
R.207(1)/Chap.15
112. AG(Audit) shall simultaneously send one copy of the DP to the Secretary to the
Government, Ministry of Finance or Finance Department, by name.
R.207(2)/Chap.15
113. The reply to the DP shall be sent by the Secretary either signed by him or carrying an
indication approval by the Secretary
R.208(1)/Chap.15
114. The reply of the Secretary to Government shall State:-
(a) whether the department accepts the facts and figures mentioned in the draft
paragraph; if not, the reasons supported by the relevant documents and
evidence duly authenticated;’
(b) comments, observations and explanation of the Government on matters
included in the draft paragraph;
(c) Government’s response to suggestions and recommendations made in the draft
paragraph;
(d) Remedial action taken or proposed to be taken; and
(e) Any other observations or remarks of the department.
R.208(2)/Chap.15
115. The AG (Audit) shall give full consideration to the reply of the Government. The DP
may be modified, settled or may not be included in the AR in the light of the reply.
R.208(5)/Chap.15
116. The duties and powers of C&AG in regard to the accounts of the Union & State
Governments are laid down under
(i) Article 149 of Constitution
(ii) Article 150 of Constitution
(iii)Article 151 of Constitution
(iv) Section 10 to 12 of DPC Act 1971
Answer:
(A) (i) & (iv) above
(B) (i), (ii) & (iv) above
(C) (i), (iii) & (iv) above
(D) (i), (ii), (iii) & (iv) above
R.216/Chap.16
117. The authority for C&AG to lay down general principles of Government accounting is
derived from
(A) Article 150 of the Constitution
(B) Section 10 of DPC Act
(C) Section 11 of DPC Act
(D) Section 23 of DPC Act
R.218(4)/Chap.16
118. For the purpose of Sec.23 of the Act, the Government Accounting Rules 1990 shall be
deemed to be the general principles of Government accounting
R. 219(1)/Chap.16
119. All Government departments are required to comply with the general principles of
Government Accounting
TRUE or FALSE
R.219(2)/Chap.16
120. Government Accounting Standards Advisory Board (GASAB) setup in the O/o the
C&AG with the support of the Government of India is responsible for making
recommendations regarding accounting standards to be observed in Government
departments & organizations
R.221(1)/Chap.16
123. GASAB is also entrusted with the responsibility of preparing a frame work and a road
map for shift to ACCRUAL accounting
R.221(3)/Chap.16
124. Any authority of AG(Audit) & AG (A&E) under there regulation shall be exercisable
by any his supervisor officers or any other officer so authorized by C&AG.
R.224/Chap.17
125. The regulation on Audit of Accounts shall apply to any international assignment
relating to audit or accounts taken up by C&AG.
TURE (or) FALSE
R.225/Chap.17
126. Authority for removal of doubts arising as to the interpretation of any of these
regulations on Audit and Accounts
Answer: C&AG of India
R.228/Chap.17
127. Power to modify or relax any provisions of the regulations on Audit and Accounts
shall vests with
Answer: C&AG of India
R.229/Chap.17