NOTIFICATION. Recruitment Rule Government of West Bengal Finance Department Audit Branch. Rules
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1 Recruitment Rule Government of West Bengal Finance Department Audit Branch NOTIFICATION No F, In exercise of the power conferred by the proviso to article 309 of the Constitution of India, the Governor is pleased hereby to make the following rules regulating the recruitment to the posts in the West Bengal Audit and Accounts Service, in supersession of the rules published by this Department notification No.935-F, dated the 27 th March,1971:- Rules The method of, and the qualifications required for, the recruitment to the posts in the West Bengal Audit and Accounts service, shall be as detailed below:- (a) Method of recruitment : (i) Sixty per centum of the posts to be filled up by direct recruitment through a Examination conducted by the Public Service Commission, West Bengal, (ii) Forty per centum of the posts to be filled up by promotion, through limited Departmental examination conducted by the Public Service Commission, West Bengal from amongst the employees of the Government of West Bengal, Who have served for a minimum of 8 (eight) years in posts carrying at least The grade scale of pay of Rs /- As on the date of advertisement for the aforesaid examination; (b)qualifications for direct : recruitment Must have Bachelor s degree in Commerce of a recognized University or must be a member of the Institute of Chartered Accountants of India or must be a member of the Institute of Costs and Works accountants of India; (c ) Age Must not be more than thirty two years on the 1 st January of the year of advertisement; Page 1 of 11
2 ( 2 ) (d )Syllabus of examination : The examination shall be held in two stages:- For direct recruitment (i) Preliminary Examination.- The syllabus for such examination, consisting of objective type questions shall be framed by the Public Service Commission, West Bengal; (ii)main Examination. The syllabus for such examination, consisting for essay type questions, shall be framed by the Public Service Commission West Bengal, in consultation with the Finance Department; (e)rules and syllabus for departmental examination and training (i) Candidates directly recruited to the West Bengal Audit and Accounts Service shall, on recruitment, be placed on practical training, in accordance with a training programme to be drawn up by the Finance Department, for a total period of 4 (four) months, during which they will be posted on training for two weeks in the accounts and budget branches of the Finance Department, followed by another two weeks training in the treasury, a month s training in the Public Works Division of the Public Works Department and two months training in a commercial undertaking, after which they will be placed on regular charges. (ii) Lectures on various subjects comprised in the syllabus of examination will be delivered by selected officers of the State Government, the Indian Audit and Accounts Department or by the officers of commercial undertakings and such lectures shall be arranged outside the office hours. Page 2 of 11
3 (3) Note:- It will be compulsory for the trainee officers to attend such lectures, till such officers have succeeded in passing the departmental examination. (iii) The candidates directly recruited to the service and the officers recruited through the limited departmental examination shall be required to pass a departmental examination within four attempts commencing from the first examination, to be held after on e year of joining the service. Note 1- The trainee officers willing to take the departmental examination even before the completion of one year of their service may be allowed to do so. Note 2. - The Finance Department, Government of West Bengal, may allow an additional attempt to a trainee officer for the purpose of passing such departmental examination. (iv) (v) (vi) The officers recruited through the limited departmental examination shall be required to appear and pass only in Paper I and Paper III of Part I, and Paper I of Part II, as mentioned in Annexure I, of such departmental examination. Failure to pass the departmental examination in four attempts may entail the removal from service of the trainee officer but the Government may offer appointment to such trainee officer in any feeder post, subject to vacancy against, and the suitability of such, officer for, such post. The departmental exam nation shall be held in two parts:- (A) Part I, relating to civil accounts, audit finance and service rules, and (B) Part II, relating to commercial accounting auditing and costing. Page 3 of 11
4 (4) Note : - The trainee officers taking either the Part I or the Part II of the departmental examination, shall not be allowed the use or assistance of books or notes in the examination hall. (vii) (viii) An officer will not be declared to have passed such departmental examination unless he has passed all papers securing at least 50 per cent marks in each paper of both Part I and Part II and an officer who has secured at least 50 per cent marks in any paper will be exempted from appearing in that paper again even if he has failed in other papers in that part in that attempt. The departmental examination shall be held half-yearly in June and December every year and will be conducted by the Public Service Commission, West Bengal. Note 2. - The Finance Department, Government of West Bengal, may allow an additional attempt to a trainee officer for the purpose of passing such departmental examination. (iv) (v) (vi) The officers recruited through the limited departmental examination shall be required to appear and pass only in Paper I and Paper III of Part I, and Paper I of Part II, as mentioned in Annexure I, of such departmental examination. Failure to pass the departmental examination in four attempts may entail the removal from service of the trainee officer but the Government may offer appointment to such trainee officer in any feeder post, subject to vacancy against, and the suitability of such, officer for, such post. The departmental exam nation shall be held in two parts:- (C) Part I, relating to civil accounts, audit finance and service rules, and (D) Part II, relating to commercial accounting auditing and costing. Note : - The trainee officers taking either the Part I or the Part II of the departmental examination, shall not be allowed the use or assistance of books or notes in the examination hall. Page 4 of 11
5 (5) (vii) (viii) An officer will not be declared to have passed such departmental examination unless he has passed all papers securing at least 50 per cent marks in each paper of both Part I and Part II and an officer who has secured at least 50 per cent marks in any paper will be exempted from appearing in that paper again even if he has failed in other papers in that part in that attempt. The departmental examination shall be held half-yearly in June and December every year and will be conducted by the Public Service Commission, West Bengal. (ix) The examiners for Part I of the examination shall be selected by the Public Service Commission in consultation with the Accountant-General, West Bengal, from the members of the Indian Audit and Accounts Service and the examiners for Part II will be selected by the Public Service Commission. (x) (xi) (xii) The exam inaction will be of a standard comparable to the Subordinate Accounts Service examination (ordinary and commercial ) of the Indian Audit and Accounts Department. A trainee officer may at his option take up both part of the examination in the same attempt, or he may take up one part in one attempts, subject to the condition that he shall have to pass in both parts within the prescribed number of attempts. The officers of the West Bengal Audit and Accounts Service shall be required to pass the departmental examination as a precondition for being appointed (by promotion) to any higher scale of pay. Page 5 of 11
6 (6) (xiii) (xiv) The Accountants (commercial) under Subordinate Accounts Service of the Indian Audit and Account Department shall be exempted from appearing in the both parts and a trainee officer who was a member of the Institute of Chartered Accountants of India or a trainee officer who was a member of the In stitute3 of Costs and Works Accountants of India, shall be exempted from appearing at Part II. The subjects and syllabus of the departmental examination shall be such as mentioned in Annexure I (f) Syllabus for limited departmental examination The syllabus for the limited departmental examination shall be as mentioned in Annexure II Note 1.- The Public Service Commission, West Bengal shall have the discretion to fix qualifying marks in any paper or all papers and in the aggregate. Note 2. For removal of doubts, it is hereby declared that in every notification issued, before the coming into force of this notification, in which any reference has been made to the West Bengal Higher Audit and Accounts Service, such reference shall, so far as may be practicable, be taken to be made to this notification and the rules published under it. Page 6 of 11
7 (7) Annexure I SYLLABUS FOR DEPARTMENTAL EXAMINATION Subjects Time allowed Marks PART I 1. Principles of Civil Accounts, Audit and Finance 2 ½ hours Civil Audit, Accounts and Service Rules 3 hours Public Works Accounts and Procedure 3 hours 100 PART II 1. Business Organisation, Mercantile Law etc. 3 hours Advanced Accountancy and Auditing 3 hours Cost Accounting Factory Organisation and 3 hours 100 Management Accounting SYLLABUS PART I Paper 1 : The questions will be of theoretical nature and the syllabus will consist of (I) The following Chapters of An Introduction to Indian Government Accounts and Audit issued under the authority of the Comptroller and Auditor General of India (Fifth Edition 1987)- Chapter 3 - Financial Administration in India, Chapter 4 - Currency and Resource Arrangements, Chapter 7 - Structure of Government Accounts. Chapter 11 - Treasury Operation, Chapter 12 - Departmental Compilation of Accounts, Chapter 13 - Accounting in the India Audit and Accounts Department, Chapter 18 - Central Audit and Local Audit, Chapter 19 - Audit of Receipts Chapter 20 - Audit of Expenditure, Chapter 21 - Audit of Contingency Funds and Public Accounts, Page 7 of 11
8 (8) (II) Constitution of India - Provisions relating to finance, audit and accounts, money bills, borrowing property, contracts and services Paper 2 : The syllabus will consist of - (I) The West Bengal service Rules, Part I, (II) The West Bengal Service Rules, Part II Chapters I to IX and XIII, (III) Pension Rules in Civil Services Regulations and the Liberalised Pension Rules, (IV) West Bengal Financial Rules, Volumes I and II (V) West Bengal Treasury Rules, Volumes I and II, (VI) West Bengal Audit Manual, Parts I and II (VII) Government Accounting Rules 1990, (VIII) Accounting Rules for Treasuries Paper 3 : The Syllabus will consist of - (i) Central Public Works Accounts Code with Appendices. (ii) Book of Forms referred to in Central Public Works Accounts Code. (iii) Accounts Code, Volume III (Part I and II - Public Works portion only) (iv) West Bengal Financial Rules, Volume I, Chapter VI - Chapter VI, Section 3,Chapter VIII, Section 3 and 4. (v) Treasury Rules, West Bengal and Subsidiary Rules, Volume II, Part I of Appendix V. PART II Paper 1 : Business Organisation and Mercantile laws - General Commercial and trading terms, general knowledge of trade and transport, currency, foreign exchange, warehousing, office organisation, filling system, shipping terms and documents, financing of industry and trade(including Industrial Finance Corporation and Industrial Credit Investment Corporation of India). Mercantile Laws - The Indian Contract Act, 1872 (9 of 1872), The Indian Sales Of Goods Act, 1930 (3 of 1930),the Companies Act, 1956 (1 of 1956) (only provisions relating to memorandum and articles of association, capital, shares and shareholders, mortgages and charges, directors meetings accounts and audit, government companies and private companies). Page 8 of 11
9 (9) Paper 2 : Advanced Book-keeping Single and double entry book-keeping and accounts, bills of exchanges, consignments, depreciation and sinking fund, self balancing ledger, trading, manufacturing profit and loss accounts an d balance sheets partnership accounts, company accounts, branch accounts, departmental accounts double accounts, accounts of public utility concern, hire purchase and royalty accounts, other miscellaneous accounts (1) fire claims for stock, (2) packages and empties, (3) voyage accounts, analysis of balance sheet auditing (internal check), audit programme vouching, valuation and verification of assets and liabilities, audit of the accounts of partnerships and companies, duties and responsibilities of auditors, audit of various institutions, special features relating to audit of government companies and public utility concerns. Paper 3 : A. Costing : (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) Labour - Employment of labour, different methods of payment of wages and incentive, record maintained for payment of labour, Material - Purchase, receipt storage and issue of materials, records and forms kept in connection with the above, pricing of materials, maximum and minimum limits; Overhead - Production, administrative, distribution and selling overheads, collected, apportioned and allocated; Different types of costing, standard coasting, process costing, by product and joint product costing uniform costing, marginal costing; Treatment of taste of costing; Treatment of taste of costing; Reconciliation between cost and financial accounts; Problems on costs accounting; B. Factory Organisation; Production control, material control, layout of plant, machinery, production and distribution of power, transportation system, duties of manager, Foreman etc. C. Management Accounting: Introduction, anticipation, sales budget, production budget, administration and research budgets and capital budgets. Page 9 of 11
10 (10) Annexure II SYLLABUS FOR THE LIMITED DEPARTMENTAL EXAM INASTION Paper Subject Time Marks I English 1 and ½ hours 50 II Constitution of India 1 and ½ hours 50 III General Knowledge & Current affairs 1 and ½ hours 50 IV Civil Audit, Accounts & Service Rule 3 hours 100 V Arithmetic (Madhyamik standard) 3 hours 100 VI Auditing and accountancy 3 hours 100 VII Personality test 50 SYLLABUS Paper I : Précis, drafting of notes and letters. Paper II : Provisions of the Constitution of India regarding finance, audit and accounts, money bills, borrowing property, contracts & service Paper III : Knowledge of geography of West Bengal and current affairs of national importance. Paper IV: (a) West Bengal Service Rules, Part - I (b) West Bengal Service Rules, Part II (Chapter I to IX and XIII) (c ) Pension rules in respect of the West Bengal services (Death-cum-Retirement Benefit) Rules, (d) The West Bengal Financial Rules, Volume - I and II (e) The West Bengal Treasury Rules, Volume I and II (F) The West Bengal Audit Manual, Parts I II (g) Government Accounting Rules 1990 (h) Accounting Rules for Treasuries Paper V: Arithmetic (Madhyamik standard of the West Bengal Board of Secondary Education.) Paper VI: Accountancy and Auditing (graduate standard) Accountancy, Advanced Book keeping, Single and Double Entry Book keeping and Accounts; Bills of Exchanges; consignments; depreciation. And sinking funds; self balancing ledger, trading manufacturing and profit and loss accounts and balance Sheets, partnership accounts, company accounts branch account, departmental accounts, double accounts, accounts of public utility concerns; hire purchase and royalty accounts; miscellaneous accounts fire claims for stocks, analysis of balance sheet. Page 10 of 11
11 (11) Auditing Internal check, Audit Programme, Vouching, Valuation and Verification of Assets and Liabilities, Audit and Accounts of Partnerships and Companies, Duties and Responsibilities of Auditors; Audit of various Institutions; Special feature relating to Audit of Government Companies and Public Utility Concerns By order of the Governor, Sd/ Samar Ghosh Principal Secretary. To the Govt. of West Bengal and Secy. to the Finance Department.
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