Basics of Accounting,

Auditing and
Administration
 ACT AND RULES
 Tamil Nadu Government Servants’(Conditions of Service Act)
2016
 Fundamental Rules
 Tamil Nadu Leave Rules 1933
 Right to Information Act 2005
 Tamil Nadu Pension Rules 1978
 Tamil Nadu Government Servants’ Conduct Rules
 Tamil Nadu Civil Services (Discipline and Appeal) Rules 1955
 District Office Manual
Appointment
 Direct recruitment
 Through recruiting agency (TNPSC/ Employment Exchange)
 For the posts that does not come under the purview of TNPSC, list
from Employment Exchange shall be obtained
 Inaddition to this, inviting applications by giving advertisements in
two prominent dailies (only in vernacular language)
 Compassionate Grounds appointment
(G.O (Ms) No.18, Labour and Employment (Q1) Department,
dated:23.01.2020)
 Legal heir of the Government Servant who died while in service
 Legal heirof the Government Servant who retired from service on
medical invalidation before attaining the age of 53 years
 Recruitment by transfer of service
 By promotion
Appointment
 Candidates should have completed 18 years of age on the 1 st
July of the year when the vacancy notified
 Maximum age limit for the spouse of the Government Servant
for appointment under Compassionate Grounds is 50.
 No relaxation for Minimum Educational Qualification prescribed
for each post.
 Rule of reservation should be followed for direct recruitment
 Linguistic qualification is a must.
 Should have studied in Tamil Medium or should have passed
the Language Test
Probation
 Commencement of Probation (Rule 28 of Tamil Nadu Govt
Servants’ (Conditions of Service) Act 2016) – Date of
joining in the said post.
 Completion of Probation (Rule 30 of Act ibid)
 Should have passed the Special tests prescribed
 No charges should be pending
 Maximum extension of probation – 5 years
 If charges are pending, an order, to the effect that the question of
declaration of probation cannot be considered till the charges are
disposed, may be issued within six months from the due date.
 1st increment & 2nd increment shall be granted after completion of
probation for which 1 year & 2 years is probation period
respectively.
Promotion – Crucial date
 Panel for promotion to the higher category should be prepared
annually
 Last 5 years from the crucial date is the check period for every
panel.
 15th July – crucial date – Engineering Service
 1st August – crucial date- Engineering Sub ordinate Service
 15th March – crucial date – Ministerial Service
 1st Sept – crucial date – Tamil Nadu General Service
 1st August – crucial date- Tamil Nadu General Subordinate
Service
Promotion – Conditions
 Rule 41 – Promotion
 Rule 47 – Temporary promotion
 Approved probationers should only be considered for promotion
 No Charges/ punishments should be pending as on the crucial
date and on the date of consideration
 Five years preceding the crucial date – check period (no adverse
remarks, should not have involved in any delinquency)
 If on leave for a continuous period of 3 years except higher
studies- should have completed one year of service from the
date on which he joins duty on return from leave.
Seniority

 Application for revision of seniority shall be submitted within3

years from the date of appointment or from the date of fixing
the seniority as the case may be.
 Applications beyond three years may be summarily rejected.
Pay Fixation
 Annual Increment – 1st Jan, 1st April, 1st July & 1st October
 Pay Fixation on promotion – option should be exercised
within one month from the date of joining
 FR 22 (1)(a) (i) – Pay fixation in the promoted post after
drawing annual increment in the lower post
 FR 22(b) – Pay fixation in the higher post with effect from
the date of joining in the higher post
 FR 27 (17) – If promoted retrospectively owing to the
exoneration of charges, Notional fixation of pay with effect
from the date of joining by the junior in the said post.
 Selection Grade/ Special Grade – 2 increments –
 Advance Increment – lumpsum grant for higher qualification
– G.O(Ms) No. 95, HRM (FR-IV) Dept, dated:26.10.2023.
Leave – Earned Leave
 Earned Leave – Advance credit – 15 days – 1st Jan & 1st July – Approved
Probationers (restricted to 240 days)
 Earned Leave – Advance credit - temporary employees and probationers
– 2 ½ days for two months (restricted to 30 days)
 Basic Service – advance credit – 2 ½ days for every two months for five
years (restricted to 30 days)
 If the GS entered on Leave on loss of pay, the advance credit for the
next half year would be reduced at the rate of 1 day for every 10 days
(1/10)
 On completion of probation in the case of Higher service and five years
in the case of Basic Service – leave recast should be done
 While recasting any leave on loss of pay due to non availability
of earned leave at the credit may be revised to earned leave.
 Surrender of earned leave of 15 days once in a year and 30 days
once in two years
 Surrender of earned leave shall be done even when the
employee is on leave
 Surrender of earned leave is not permissible when the
employee is under suspension
 On retirement the leave at credit restricted to 240 days shall
be encashed
 Leave shall be encashed only after regularization of all leave
and suspension period if any.
Unearned Leave on Private affairs
 Permanent and approved probationers eligible for 180 days of
this leave after 10 years
 Until 10 years – eligible for 90 days
 Shall avail 90 days of this time at one time
 Combined with earned leave maximum limit 180 days
 Basic service only on completion of 15 years eligible for 180
days.
Unearned Leave on Medical Grounds
 Total 540 days
 1-5 years – 90 days
 Upto 10 years – 180 days
 Upto 15 years – 270 days
 Upto 20 years -360 days
 Beyond 20 years – 540 days
 Leave application should be submitted within 7 days enclosing medical
certificate. If submitted after 7 days, eligible leave other than medical
leave would only be granted.
 Should submit medical fitness certificate to join duty
 Even if any other kind of leave is availed for medical reasons, medical
fitness certificate should be furnished.
Leave on loss of pay
 One can avail only 180 days at one time
 If availed once, only after 3 years, leave of this kind could be
availed
 Leave on loss of pay without medical certificate – unqualified
service
 Even if other eligible leave is available, if the individual opts
for Leave on Loss of pay it can be accepted (F.R, rule 85 (a))
Other leave
 Study leave – 24 months
 Should have completed 5 years of service and 3 years left over service
 If resigns job within three years from the date of acquiring higher qualification
by availing study leave, should remit double the amount spent by the
government
 Leave for employment abroad
 5 years Leave on loss of pay
 If pension contributed by the individual – the above leave period would be
counted for calculation of pension.
 Casual leave
 12 days per year
 Shall be combined with compensatory leave
 CL with Holidays should not exceed 10 days.
 ½ day CL is only 3 hours
Maternity Leave
 365 days for two surviving children
 Shall be combined with any other kind of leave
 90 days for still born child
 42 days for abortion
 365 days for adoption of a child provided the child should
be less than one year
 Leave shall commence from the date of adoption legally.
Other Leave
 Special Casual leave
 If infected by contagious disease.
 To participate in sports events to represent the State
 For Family Planning operation
 To undergo Hemotherapy or radiotherapy for cancer
 Compensation Leave
 Only for “C” and “D” Group employees
 Should be availed within 6 months
 Restricted Holiday
 3 days in a calendar year
 Shall be combined with CL or compensation leave
RIGHT TO INFORMATION ACT 2005

• The Right to Information is a fundamental right under the

Constitution of India
• Information is necessary for protection to the right to life and
liberty. It is therefore a part of Article 21
• To promote transparency and accountability in the working of every
public authority
Duties of a Public Information Officer
 Respond to an application within 30 days
 Reject the application with reasons
 If information concerns life or liberty of applicant, respond within 48 hours
 Where an application is made to public authority for information which is
actually held by another public authority the PIO shall transfer the
application to the PIO concerned under intimation to the applicant within
five days from the date of receipt of the application (Section 6(3))
 If more than one PIO is concerned the applicant may be informed to make
separate applications for the concerned PIO.
 The details of the Appellate Authority may be furnished to the applicant
Third Party
 If information is provided by third party and it is treated
confidential by that party, then PIO shall within 5 days give
notice to third party that he intends to disclose the
information, also indicating that 3rd party has the right to
appeal.
 Third party shall submit his reply within 10 days.
 PIO to supply information/ deny within 40 days.
 Disclosure may be allowed if public interest outweighs the third
party interest.
Fee structure
 Rs.2/- for each page
 Rs.50/- per diskette of Floppy
 No fee for first hour of inspection and a fee of Rs.5/- for each
subsequent hour or fraction thereof.
 Postal charge in supply of information exceeding Rs.50/-
Severability
 In part of the information exempted from disclosure can be
separated. PIO shall inform the applicant
 Only part information is disclosed
 Reasons for the decision.
Terminal benefits

 Encashment of Earned Leave & Unearned leave on Private

Affairs
 SPF
 GPF
 DCRG
 Pension
DCRG

 Should be settled within three months from the date of

retirement
 Beyond three months interest, at the rate of interest prevailing
on the date of retirement for GPF had to be paid
Terminal benefits – in death cases
 Rs.25,000/- for final rites
 The above amount shall be adjusted in the Family Benefit Fund
of Rs.5,00,000/
 Encashment of EL and UEL on Private Affairs
 SPF
 GPF
 Gratuity and Family Pension
 The above benefits shall be paid to the nominee after
obtaining Death Certificate and Legal heirship certificate
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