HALF PAY LEAVE (HPL)

Provisions stipulated under the CCS (Leave) Rules, 1972 regulating Half Pay Leave to central Govt. employees are explained here under.

1. Entitlement [CCS Leave Rule – 29 (1)]

The half pay leave account of every Government servant (other than a military officer and those covered by Rule 28 ) shall be credited with half pay leave in advance, in two installments
of ten days each on the first day of January and July of every calendar year.

2. Calculation of Half Pay Leave [CCS Leave Rule – 29 (2)]

(a) The leave shall be credited to the said leave account at the rate of 5/3 days for each completed calendar month of service which he is likely to render in the half–year of the calendar
year in which he is appointed.
(b) The credit for the half-year in which a Government servant is due to retire or resigns from the service shall be allowed at the rate of 5/3 days per completed calendar month up to the
date of retirement or resignation.
(c) When a Government servant is removed or dismissed from service or dies while in service, credit of half pay leave shall be allowed at the rate of 5/3 days per completed calendar
month up to the end of the calendar month preceding the calendar month in which he is removed or dismissed from service or dies in service.
(d) Where a period of absence or suspension of a Government servant has been treated as dies non in a half-year, the credit to be afforded to his half pay leave account at the
commencement of next half-year, shall be reduced by one-eighteenth of the period of dies not subject to a maximum of ten days.

3. Employees covered under Rule – 49 [CCS Leave Rule – 29 (3)]

A Government servant, who is eligible for Departmental leave under Rule 49, shall be entitled to half pay leave of twenty days on completion of twelve months of actual duty.

4. Medical Certificate [CCS Leave Rule – 29 (4)]

The leave under this rule may be granted on medical certificate or on private affairs.

a5. Rounding-off [CCS Leave Rule – 29 (5)]

While affording credit of half pay leave, fraction of a day shall be rounded off to the nearest day.

6. HPL to Vacation Staff

Vacation staff were not entitled to any HPL vide DOPT O.M. No. 18011/3/80-Estt.(Leave), dated 03/09/1981, and Notification No. 18011/3/80-Estt.(L), dated 28/7/1984. The facility of HPL has
now been restored to the vacation staff at par with other Government employees w.e.f 01/09/2008 as per Rule-29 vide DOPT O.M. No. 13013/2/2008-Estt.(L), dated 11/11/2008.

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.

Introduction & Definitions Deputation out of India

FR - 1 > Introduction to Fundamental Rules FR - 50 > Requirement of approval from central
FR - 2 > Applicability of Fundamental Rules Govt.
FR - 3 > Exception to application of Fundamental Rules FR - 51 > Pay and allowances
FR - 4 > (1) Pay in India while on deputation abroad
FR - 5 > (2) Compensatory allowances in the foreign
FR - 5A > Relaxation from application of Fundamental country
Rules (3) Exchange rate
FR - 6 > Delegation of power under Fundamental Rules FR - 51A > Deputation abroad to hold a regular post
FR - 7 > Consultation with Ministry of Finance Dismissal/Removal/Suspension
FR - 8 > Power of interpretation of Fundamental Rules FR - 52 > Cessation of pay and allowances
FR - 9 > Definition of various terms FR - 53 > Entitlements on suspension
General Conditions of Service FR - 54 > Pay on reinstatement on appeal
FR - 10 > Requirement of Medical Certificate
FR - 11 > Govt. service is whole time employment
FR - 12 > Cessation of Lien
FR - 13 > Retention of Lien
FR - 14 > Termination / Transfer of Lien
FR - 15 > Transfer of Service by President
FR - 16 > Contribution to PF and Pension
FR - 17 > Drawl of Pay and Allowances
FR - 17A > Unauthorized absence - break in service
FR - 18 > Leave not to exceed 5 years
Pay and Pay Fixation
FR - 19 > Pay not to exceed sanctioned pay
FR - 20 > Pay during training / course of study
FR - 21 >
FR - 22 > Pay fixation (CLICK HERE for Pay
Fixation Rules)
FR - 23 > Change of pay of a post implies transfer
FR - 24 > Drawl / Withheld f increment
FR - 25 >
FR - 26 > Counting of service for increment
FR - 27 > Grant of premature increment
FR - 28 > Pay on reduction to lower post/grade
FR - 29 > Period of reduction to be specified
FR - 29A > Pay on setting aside the order of reduction
FR - 30 >
FR - 31 > Pay on discovery of erroneous appointment
FR - 32 >
FR - 33 > Pay on officiating in a post with personal pay
FR - 34 >
FR - 35 > Limit for officiating pay
FR - 36 > Acting promotion
FR - 37 > Adjustment of personal pay
FR - 38 >
FR - 39 > Pay of temporary posts not likely to be
permanent
FR - 40 > Pay of temporary posts likely to be permanent
FR - 41 >
FR - 42 >
FR - 43 >
Additions to Pay
FR - 44 > Compensatory allowances
FR - 45 > Residential accommodation
FR - 45A > Licence fee for Govt. employees
FR - 45B > Licence fee for others
FR - 45C > Emoluments for determination of licence fee
FR - 46(a) > Permission to receive fees
FR - 46(b) > Grant of honorarium
FR - 46(c) > Both fees and honorarium
FR - 54A > Pay on reinstatement by court order
FR - 54B > Pay on reinstatement on due course
FR - 55 > No leave while under suspension
Retirement
FR - 56 > Retirement
(a) Date of retirement of Govt. employees
(b) Date of retirement for workmen
(c)
(d) No extension in service beyond retirement
(e) - (h)
(i) Military officer in civil department
(j) Premature retirement of Gr. A & B officers
(k) Self retirement by Gr. A & B officers
(l) Premature retirement of Class III staff
(m) Self retirement by Class III staff
FR - 57 >
Leave
FR - 58 to FR - 104
Note - These Fundamental Rules have since became
more of obsolete/historic in nature and have been
taken over by the CCS (Leave) Rules, 1972.
CLICK HERE to view CCS (Leave) Rules
Joining Time
FR - 105 to FR - 107
Note - These Fundamental Rules have since became
more of obsolete/historic in nature and have been
taken over by the CCS (Joining Time) Rules, 1979
CLICK HERE to view CCS (Joining Time) Rules
FR - 108 > No pay after expire of joining time
FR - 108A > Joining time on appointment
Foreign Service*
* This has different meaning than what is meant
literally. In other words, it is not service abroad, but
has a meaning as defined under FR - 9(7)
FR - 109 > Applicability of FR-110 to FR-127
FR - 110 > Sanction of transfer to foreign service
FR - 111 > Admissibility of transfer to foreign
service
FR - 112 > Transfer to foreign service while on leave
FR - 113 > Continuity in own cadre during f.s
FR - 114 > Drawl of during foreign service
FR - 115 > Contribution for pension and leave
FR - 116 > Rate of contribution for pension and leave
FR - 117 > Basis for fixing rate of contribution
FR - 118 >
FR - 119 > Remittance of contribution and interest
FR - 120 > No right to withhold or refund
FR - 46A > Fee received by Medical Officers contribution
FR - 47 > Honorarium to Medical Officers FR - 121 > No gratuity / pension from foreign
FR - 48 > When permission not required to receive fees employer
FR - 48A > Restriction in applying for patents FR - 122 > Leave during foreign service in India
Combination of Appointment* FR - 123 > Leave during foreign service outside
* This topic is different from combination of past service India
FR - 49 > Pay on officiating appointment FR - 124 > Pay during f.s not considered for pay
(i) Full Charge of higher post fixation
(ii) Dual charges of identical posts in same cadre FR - 125 > Return from foreign service
(iii) Additional charge outside office/cadre FR - 126 > Pay and contribution after return from f.s
(iv) Limit on pay and additional pay FR - 127 > Recovery of cost for additional
(v) No additional pay for routine duties establishment
(vi) Compensatory and Sumptuary allowances Service under Local Fund*
* Local Fund has been defined under FR-9(14) and
bears the same meaning here.
FR - 128 >
FR - 129 >
FR - 130 >

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.

1. Right to leave [CCS Leave Rule – 7]

(1) Leave cannot be claimed as of right.
(2) When the exigencies of public service so require, leave of any kind may be refused or revoked by the authority competent
to grant it, but it shall not be open to that authority to alter the kind of leave due and applied for except at the written request of the
Government servant.
2. Commutation of one kind of leave into another [CCS Leave Rule – 10]
(1) At the request of a Government servant, the authority which granted him leave may commute (convert) it
retrospectively into leave of a different kind which was due and admissible to him at the time the leave was granted, but the
Government servant cannot claim such commutation as a matter of right. However, no such request shall be considered unless
received by such authority, or any other authority designated in this behalf, within a period of 30 days of the concerned Government
servant joining his duty on the expiry of the relevant spell of leave availed of by him.
(2) The commutation of one kind of leave into another shall be subject to adjustment of leave salary on the basis of leave
finally granted to the Government servant, that is to say, any amount paid to him in excess shall be recovered or any arrears due to
him shall be paid.

3. Combination of different kinds of leave [CCS Leave Rule – 11]

Except as otherwise provided in the CCS (Leave) Rules, 1972, any kind of leave may be granted in combination with or in
continuation of any other kind of leave. However, Casual Leave which is not recognized as leave under these rules shall not be
combined with any other kind of leave admissible under these rules.

4. Maximum amount of continuous leave [CCS Leave Rule – 12]

Unless the President, in view of the exceptional circumstances of the case otherwise determines, no Government servant shall be
granted leave of any kind for a continuous period exceeding five years.

5. Acceptance of service or employment while on leave [CCS Leave Rule – 13]

Government servant while on leave, other than leave preparatory to retirement shall ordinarily be not permitted to take up any other
service or employment. If grant of such permission is considered desirable in any exceptional case, the Government servant may
have his services transferred temporarily from his parent office to the office in which he is permitted to take up service or
employment or may be required to resign his appointment before taking up any other service or employment.

6. Leave not to be granted in certain circumstances [CCS Leave Rule – 17]

Leave shall not be granted to a Government servant whom a competent punishing authority has decided to dismiss, remove or
compulsorily retire from Government service.

7. Commencement and termination of leave [CCS Leave Rule – 21]

Except as provided in Rule 22, leave ordinarily begins on the day on which the transfer of charge is effected and ends on the day
preceding that on which the charge is resumed.

8. Combination of holidays with leave [CCS Leave Rule – 22]

(1) When the day, immediately preceding the day on which a Government servant’s leave (other than leave on medical
certificate) begins or immediately following the day on which his leave expires, is a holiday or one of series of holidays, the
Government servant shall be deemed to have been permitted (except in cases where for administrative reasons permission for
prefixing/suffixing holidays to leave specifically withheld) to leave his station at the close of the day before, or return to it on the day
following such holiday or series of holidays.
(2) In the case of leave on medical certificate - When a Government servant is certified medically unwell to attend office,
holiday(s), if any, immediately preceding the day he is so certified shall be allowed automatically to be prefixed to leave and the
holiday(s) if any, immediately succeeding the day he is so certified (including that day) shall automatically be allowed to be suffixed
to the leave, and holiday(s), if any, preceding the day he is so certified shall be treated as part of the leave.
NOTE - A compensatory leave granted in lieu of duty performed by a Government servant on Sunday or a holiday for a full day may
be treated as a holiday for the above purpose.

9. Return from leave [CCS Leave Rule – 24]

(1) A Government servant on leave shall not return to duty before the expiry of the period of leave granted to him unless he is
permitted to do so by the authority which granted him leave.
(2) Notwithstanding anything contained in sub-rule (1), a Government servant on leave preparatory to retirement shall be
precluded from returning to duty, save with the consent of the authority competent to appoint him to the post from which he
proceeded on leave preparatory to retirement.
(3) A Government servant who has taken leave on medical certificate may not return to duty until he has produced a medical
certificate of fitness as per rule.
(4) A Government servant returning from leave is not entitled, in the absence of specific orders to that effect, to resume as a
matter of course the post which he held before going on leave. Such Government servant shall report his return to duty to the
authority which granted him leave or to the authority, if any, specified in the order granting him the leave and await orders.

10. Absence after expiry of leave [CCS Leave Rule – 25]

(1) Unless the authority competent to grant leave extends the leave, a Government servant who remains absent after the end of
leave is entitled to no leave salary for the period of such absence and that period shall be debited against his leave account as
though it were half pay leave, to the extent such leave is due, the period in excess of such leave due being treated as extraordinary
leave.
(2) Willful absence from duty after the expiry of leave renders a Government servant liable to disciplinary action.

CASUAL LEAVE (CL)

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.

2. Un-availed Joining Time [CCS Leave Rule – 26 (1) (a) (ii)]

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 traveling allowance for the family, the number of days of joining time as admissible under sub-rule (4) of Rule 5 of the Central Civil Services (Joining Time) Rules, 1979,
subject to the maximum of 15 days reduced by the number of days actually availed of, shall be credited to his leave account as earned leave, provided that the earned leave at his credit
together with the un-availed joining time allowed to be so credited shall not exceed 300 days

3. Carry forward [CCS Leave Rule – 26 (1) (b)]

The leave at the credit of a Government servant at the close of the previous half-year shall be carried forward to the next half-year subject to the condition that the leave so carried forward
plus the credit for the half-year do not exceed the maximum limit of 300 days.
Provided that where the earned leave at the credit of Government servant as on the last day of December or June is 300 days or less but more than 285 days, the advance credit of 15 days
earned leave on first day of January or July to be afforded shall, instead of being credited in leave account, be kept separately and first adjusted against the earned leave that the
Government servant takes during that half-year and the balance, if any, shall be credited to the leave account at the close of the half-year, subject to the condition that balance of such
earned leave plus leave already at credit do not exceed the maximum limit of 300 days.

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.

4. Limit on grant of EL [CCS Leave Rule – 26 (2) & (3)]

The maximum earned leave that may be granted at a time shall be –
(i) 180 days in the case of any Government servant employed in India, or
(ii) 300 days, if the entire leave so granted or any portion thereof is spent outside India, Bangladesh, Bhutan, Burma, Sri Lanka, Nepal and Pakistan, provided that where EL for a
period exceeding 180 days is granted under this sub-rule, the period of such leave spent in India shall not exceed 180 days.
Note – Above limit is subject to provisions in Rule – 7, 26 (1), and 39.

4. Calculation of Earned Leave [CCS Leave Rule – 27]

(1) Earned leave shall be credited to the leave account of Government servant at the rate of 2½ days for each completed calendar month of service which he is likely to render in a half-
year of the calendar year in which he is appointed.
(2A) The credit for the half-year in which a Government servant is due to retire or resigns from the service shall be afforded only at the rate of 2½ days per completed calendar month up
to the date of retirement or resignation.
(2B) When a Government servant is removed or dismissed from service or dies while in service, credit of earned leave shall be allowed at the rate of 2½ days per completed calendar
month up to the end of the Calendar month preceding the calendar month in which he is removed or dismissed from service of dies in service.
(3) If a Government servant has availed of extraordinary leave and/or some period of absence has been treated as dies non in a half-year, the credit to be afforded to his leave account
at the commencement of the next half-year shall be reduced by 1/10th of the period of such leave and/or dies non subject to maximum of 15 days.
(4) While affording credit, fractions of a day shall be rounded off to the nearest days.
Note - A period spent in Foreign Service shall count as duty for purposes of this rule, if contribution towards leave salary is paid on account of such period.

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.

5. EL for Vacation Staff [CCS Leave Rule – 28]

Above provision apply to the employees working in non-vacation establishments and the non-vacation staff in vacation establishments. Provisions of EL for vacation staff are different as
contained in Rule-28 of the CCS (Leave) Rules, 1972. Those provisions have been explained in the “Vacation Staff” sub-page.

CCS (JOINING TIME) RULES

In exercise of the powers conferred by the proviso to Article 309 and Clause (5) of Article 148 of the Constitution and after consultation with the Comptroller
and Auditor-General in relation to persons serving in the Indian Audit and Accounts Department, the President hereby makes the following rules, namely:-
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.

1,000 km or less 10 days 12 days

More than 1,000 km 12 days 15 days

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.

7. Joining Time pay

A Government servant on joining time shall be regarded as on duty during that period and shall be entitled to be paid joining time pay equal to the pay which
was drawn before relinquishment of charge in the old post. He will also be entitled to Dearness Allowance, if any, appropriate to the joining time pay. In
addition, he can also draw compensatory allowances like House Rent Allowance as applicable to the old station from which he was transferred. He shall not
be allowed Conveyance Allowance or permanent Travelling Allowance.

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.

GOVERNEMENT OF INDIA’S ORDERS

(1) Transit Time / Joining Time to cover journey from / to a remote locality while proceeding on/or returning from leave.- With the promulgation of the Central
Civil Services (Joining Time) Rules, 1979, certain provisions of FRs and SRs and Government Orders thereunder relating to transit time / joining time
admissible to Government servants to cover journeys from/ to a remote locality while proceeding on/or returning from leave or on transfer became inoperative.
As regards joining time t remote localities on transfer, no difficulty was anticipated because Heads of Departments could allow joining time under Rule 5 (5) of
the CCS (Joining Time) Rules, 1979. As regards joining time to remote localities during leave, it was proposed to make suitable provisions in the Central Civil
Services (Leave) Rules. Pending amendment to the Leave Rules, some administrative instructions were issued vide this Department’s Office Memorandum
No. 21011/12/79-Akkiwabcesm dated the 13th October, 1981 (not printed). Since revision of the Leave Rules has not ben finalized, the following
administrative instructions are issued in supersession of those Office Memorandums to cover cases of journey to/from remote localities while on leave:-

(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.

(ii) The concession is also admissible, while on leave, to a Government servant—

(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

CCS (JOINING TIME) RULES

In exercise of the powers conferred by the proviso to Article 309 and Clause (5) of Article 148 of the Constitution and after consultation with the Comptroller
and Auditor-General in relation to persons serving in the Indian Audit and Accounts Department, the President hereby makes the following rules, namely:-

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.

1,000 km or less 10 days 12 days

More than 1,000 km 12 days 15 days

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.

7. Joining Time pay

A Government servant on joining time shall be regarded as on duty during that period and shall be entitled to be paid joining time pay equal to the pay which
was drawn before relinquishment of charge in the old post. He will also be entitled to Dearness Allowance, if any, appropriate to the joining time pay. In
addition, he can also draw compensatory allowances like House Rent Allowance as applicable to the old station from which he was transferred. He shall not
be allowed Conveyance Allowance or permanent Travelling Allowance.

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.

GOVERNEMENT OF INDIA’S ORDERS

(1) Transit Time / Joining Time to cover journey from / to a remote locality while proceeding on/or returning from leave.- With the promulgation of the Central
Civil Services (Joining Time) Rules, 1979, certain provisions of FRs and SRs and Government Orders thereunder relating to transit time / joining time
admissible to Government servants to cover journeys from/ to a remote locality while proceeding on/or returning from leave or on transfer became inoperative.
As regards joining time t remote localities on transfer, no difficulty was anticipated because Heads of Departments could allow joining time under Rule 5 (5) of
the CCS (Joining Time) Rules, 1979. As regards joining time to remote localities during leave, it was proposed to make suitable provisions in the Central Civil
Services (Leave) Rules. Pending amendment to the Leave Rules, some administrative instructions were issued vide this Department’s Office Memorandum
No. 21011/12/79-Akkiwabcesm dated the 13th October, 1981 (not printed). Since revision of the Leave Rules has not ben finalized, the following
administrative instructions are issued in supersession of those Office Memorandums to cover cases of journey to/from remote localities while on leave:-

(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.

(ii) The concession is also admissible, while on leave, to a Government servant—

(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

Joining Time Rules

SI. No. / Frequently asked Questions / Answer

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}

2. When can the unutilized joining time be credited as Earned Leave?

Rule 6 (1) of the CCS (Joining Time) Rules provides that 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, 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.

3. Whether joining time can be combined with leave?

Rule 6(2) of the CCS (Joining Time) Rules provides that Joining time may be combined with vacation and/or regular leave of any kind or duration except
casual leave.
Source : www.persmin.nic.in
[http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/Allowance-25032013.pdf

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

3. The Regulation of Audit & Accounts shall apply to

(a)Officers and staff of IA&AD
(b) All Ministries and Department of the Union /State/Union Territory Governments
(c)Bodies, Authorities and Enterprises to which the audit or accounts jurisdiction of
the C&AG of India extend
(d)All of the above
R 1(2)/chapter 1

4. Audit Department or Audit Institution means:-

The offices of the IA&AD under C&AG of India responsible for audit under the
constitution and the Act.
R 2(7)/Chapter 1
5. Audit Board means:-
The Audit Board constituted by the C&AG for performance audits of Central
Public Sector Undertakings.
R 2(6)/Chapter 1

6. Audit entity means:-

An office, authority, body, company, corporation or any other entity subject to
audit by C&AG of India.
R 2(8)/Chapter 1

7. Audit mandate means:-

The authority of the C&AG of India for audit under Constitution of India and
the Act and includes audit entrusted by the Government under the Act.
R 2(9)/Chapter 1

8. Audit memorandum means:-

A memorandum or letter issued during the course of audit for eliciting
information, confirmation of facts or any other matter considered necessary by
the Audit Officer conducting the audit.
R 2(10)/Chapter 1
9. Audit note means:-
A note issued by an Audit office containing the result of audit with respect to
data, information or documents available in an Audit or Accounts office.
R 2(11)/Chapter 1

10. Audit office means:-

An office of the C&AG of India responsible for audit.
R 2(12)/Chapter 1

11. Audit report of the C&AG of India means:-

The report of C&AG of India under Article 151 of the Constitution of India or
under Section 19A of the Act or Section 49 of Union Territory Act 1963.
R 2(14)/Chapter 1

12. Audit review committee means:-

A committee constituted by an AG(Audit) for finalisation of performance audits
 of State Public Sector Enterprises.
R 2(15)/Chapter 1

13. Auditing Standard means:-

The auditing standards issued by C&AG of India unless the context otherwise
requires
R 2(16)/Chapter 1

14. Accounts office means:-

An office of the C&AG of India responsible for compilation of accounts from the
initial & subsidiary accounts rendered by treasuries and offices responsible for
keeping of such accounts and for entitlement work of Government and other
categories of employees.
R 2(3)/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

16. Government company means:-

A Government company as defined under Section 617 of the Companies Act
1956
R 2(20)/Chapter 1

17. Deemed Government Company means:-

A company covered under Section 619B of the Companies Act 1956
R 2(21)/Chapter 1

18. Inspection report means:-

A report issued by an audit office containing the results of audit of an office.
R 2(24)/Chapter 1
19. Major irregularity means:-
A suspected material fraud or corruption coming to the notice in audit or an
irregularity of serious nature involving public funds or irregularity relating to
mismanagement, loss, wasteful expenditure or loss of revenue which exceeds the
monetary limit prescribed by C&AG of India.
R 2(26)/Chapter 1

20. Separate audit report means:-

An audit report containing audit observation on the accounts of an authority,
body or corporation whether or not required to be laid before the legislature.
R 2(29)/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.

(a)Section 13 (b) Section 14 (c) Section 18 (d) Section 19

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

23. Auditors should ordinarily not become members of management committees

(a) True (b) False
R 7/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

28. Audit will be conducted

i) In the Audit Office
ii) In the office of the Auditable entity
iii) At the site where the relevant records for audit are available
iv) At such place as may be decided by audit.
Answers
A. (i) & (ii) above
B. (i) (ii) & (iii) above
C. (ii) (iii) & (iv) above
D. (i) to (iv) above
R.16/Chap.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

30. Auditing standards will apply to

(i) the individual auditor (ii)the audit department (iii) the auditee organisation
(iv)the head of the auditee organisation
Answers
A. (i)) above
B. (i) (ii) above
C. (i) (ii) (iii)) above
D. (i) (ii) and (iv) above
R.20 (2)/Chap.4

31. Auditing standards shall, interalia, include the following

(i) basic postulates (ii) general standards (iii) field standards (iv)reporting standards
Answers
(a) (i)) above
(b) (i) (ii) above
(c) (i) (ii) (iii)) above
(d) (i) (ii) (iii)and (iv) above
R 22/Chapter 4
32. Under the constitution of India, it is the duty of the C&AG of India to audit and report
on the accounts of the
(a) Union Government
(b) Governments of each State
(c) Government of Union Territory having legislative assembly
(d) all of the above
R 33/Chapter 5

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

34. Excess or savings are shown in

(i) appropriation accounts (ii) finance accounts
(a) (i)) above
(b) (ii) above
(c) both (i) (ii) above
(d) neither (i) or (ii) above
R 36/Chapter 5

35. A consolidated statement of all orders of re-appropriation and surrender of funds

issued during a financial year shall be sent to the audit office and the accounts office
so as to reach within__________after the close of the financial year.
(a)15 days
(b)one month
(c)two months
(d) three months
R 38/Chapter 5
36. Reasons for any excess or shortfall in expenditure beyond the limits prescribed for the
purpose under any unit of appropriation shall be furnished by Government
departments to
(i) the audit office (ii) the accounts office
(a) (i) above
(b) (ii) above
(c) both (i) (ii) above
(d) neither (i) or (ii) above
R 40/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

45. Discussion at the entry conference shall, interalia, include

(a)Scope and coverage of audit
(b)Audit objectives and criteria
(c) Proposed techniques of evidence collection
(d) Overall time frame
(e) Tentative time schedule
 (f) All of the above
R 74/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

54. The result of audit under section 14 or 15 shall be communicated to the

(i) Chief executive officer of the body or authority
(ii)Department of the Government that paid the grant or loan to the body or authority
(a) (i) above only
(b) both (i) and (ii) above
(c) (ii) above only
(d)none of the above
R 87/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

56. Provision of Section 19(1), 19(2) and 19(3)

Section 19(1):Audit of Government companies
Section 19(2):Audit of corporations established by or under law made by
parliament
Section 19(3):Audit of corporation established by or under law made by the
 legislature of State/Union Territory
R 91&105/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

66. The formation of a new Government Company or a deemed Government company

shall be intimated with a copy of its certificate of incorporation to the CAG in writing
by the administrative ministry/department within ______ of its incorporation.
(a)15 days
(b)one month
(c)2 months
(d)90 days
R 116/Chapter 9

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

68. The statutory auditor of a Government company or a deemed government company

shall be appointed by
(a)Secretary to the Government of the concerned department
(b)CEO of the company
(c)CAG of India
(d)None of the above
R 118/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

79. The Chairperson of the Audit Board is the

Answer: The Dy. C&AG (Commercial)
R.138/Chap.9
80. In the Audit Board, ONE or TWO technical experts in the related field appointed by
the administrative ministry in consultation with the C&AG of India may be co-opted
as special invitees.
R.138/Chap.9

81. the Audit Board shall function in an advisory and recommendatory capacity
True or False
R.139/Chap.9

82. The quorum for a meeting of the Audit Board shall be

(A) Two (B) Three (C) Four (D) None of the above (There shall be no requirement of
quorum for the meetings of the Audit Board)
R.140/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

86. 'Audit Arrears Committee' consisting of sufficiently senior officers shall be

constituted by each company for speedy settlement and clearance of outstanding audit
observations, when the audit observations included in the IRs remain outstanding for
more than TWO YEARS.
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

97. Failure to provide data, information and documents

Cases of failure to provide data, information and documents shall be reported by the
audit office to the controlling officer and, if considered necessary, the concerned
Government for appropriate action and these authorities shall inform the audit office
about the action taken within three months of such report(s).
R.186/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

121. GASABs Chairperson – Dy.C&AG

Its members include – Controller General of Accounts
Controller General of Defense Accounts
Financial Commissioner (Railways)
R.221(1)/Chap.16

122. GASABs responsibility

(i) Formulating & proposing standards with a view to improve the usefulness of
the financial reports based on the needs of the users of these reports
(ii) Keeping the standards current and provide guidance on implementation of the
same.
R.221(2)/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