n

OFFICE OF THE LA-

CONTROLLER GENERAL OF 4 0
CGA Complex, Sector G-5/2,
ISLAMABAD

No. 412/CGA/34-Exam /2012 Dated: 31 /1 0 /2 0 1 2

CORRIGENDUM

In partial modification of this office circular No. 4 0 2 /C G A / 34-

Exam/2012 dated 08.10.2012, following minor changes are made in th e policy to
make it more patent: $

i) Two last sentences of Para 14 of the policy u n d e r the heading

“Departmental Examination” may be treated a s deleted.

ii) The word “also” may be added between the w ords “will” and
“act” appearing in the second last sentence of P a ra 19 (b) of the
policy under the heading “Performance E valuation R eport”.

Y
[JAWAp^ZAKA KHAN]
Director (“E stablishment)
Distribution:-
1. The Accountant General Pakistan Revenues, Islamabad.
2. The Accountant General, Punjab, Lahore.
3. The Accountant General, Sindh, Karachi.
4. The Accountant General, Khyber Pakhtunkhwa, Peshawar.
5. The Accountant General, Balochistan, Quetta.
6. The Accountant General AJ&K, MuzafFarabad.
7. The Accountant General Gilglt-Baltistan, Gilgit.
8. The Financial Advisor & Chief Accounts Officer, Pak. Railways, Lahore.
9. The Director General Accounts Works, Lahore.
10. The Director General Audit Works (Federal), Islamabad.
11. The Director General Audit Works (Provincial), Lahore.
12. The Director General (MIS), Islamabad.
13. The Director (Establishment) O/o the Auditor General o f Pakistan, Islamabad.
14. The Director Budget & Accounts, PWD, Islamabad.
15. The Director o f Accounts, Pakistan Post Office, Department, Lahore.
16. The Chief Accounts Officer, M/O. Foreign Affairs, Islamabad.
17. The Chief Accounts Officer, Geological Survey o f Pakistan, Quetta.
18. The Chief Accounts Officer, Pakistan Mint, Lahore.
19. The Director Budget & Accounts, Forest Deptt. (Punjab) 24 Cooper Road, Lahore.
20. The Chief Conservator of Forest Department, Sindh, Hyderabad.
21. The Chief Conservator o f Forest Department, Balochistan, Quetta.
22. The Director Budget & Accounts, Environment Deptt. KP, Peshawar.
23. The Accounts officer, Admn-I, Section (Local).
24. The Accounts officer, Establishment, Section (Local).
 OFFICE OF THE
CONTROLLER GENERAL OR A'
CGA Complex, Sector G-5/2,
ISLAM ABA D

No. 4 0 2 /CGA/34-Exam /2012 Dated: 08/10/2012

To,
1. The Accountant General Pakistan Revenues, Islamabad.
2. The Accountant General, Punjab, Lahore.
3. The Accountant General, Sindh, Karachi,
4. The Accountant General, Khyber Pakhtunkhwa, Peshawar.
5. The Accountant General, Balochistan, Quetta.
6. The Accountant General AJ&K, My^affarabad.
7. The Accountant General Gilgit-Baltistan, Gil git.
8. The Financial Advisor &. Chief Accounts Officer, Pak. Railways, Lahore.
9. The Director General Accounts Works, Lahore.
10. The Director General Audit Works (Federal), Islamabad.
11. The Director General Audit Works (Provincial), Lahore.
12. The Director General (MIS), Islamabad.
13. The Director (Establishment) O/o the Auditor General of Pakistan, Islamabad.
14. The Director Budget & Accounts, PWD, Islamabad.
15. The Director of Accounts, Pakistan Post Office, Department, Lahore.
16. , The Chief Accounts Officer, M/O. Foreign Affairs, Islamabad.
17. The Chief Accounts Officer, Geological Survey of Pakistan, Quetta.
18. The Chief Accounts Officer, Pakistan Mint, Lahore.
19. The Director Budget & Accounts, Forest Deptt. (Punjab) 24 Cooper Road, Lahore.
20. The Chief Conservator of Forest Department, Sindh, Hyderabad.
21. The Chief Conservator of Forest Department, Balochistan, Quetta.
22. The Director Budget & Accounts, Environment Deptt. KP, Peshawar.
23. The Accounts officer, Admn-I, Section (Local),
24. The Accounts officer, Establishment, Section (Local).

Subject: RULES/ REGULATIONS FOR APPEARING IN h r i R

ACCOUNTS OFFICERS’ EXAMINATION,

Kindly refer to th is office circular No. 136-E xam /C G A /34-2003 dated

20.12.2003, No. 1 8 /C G A /34-E xam /2008 d ated 14.07.2008 and No.
194/C G A /34- E xam / 2008 dated 30.06.2009 on the su b je ct policy.

02. Kindly find enclose New Policy governing th e cadre of the Divisional
Accounts Officer duly approved by the Controller G eneral of A ccounts for further
necessary action.
03. This New Policy will help to curtail the shortcom ing of the existing
Divisional Accounts Officers’ Examination policy. After issu a n c e of this policy all
existing policy letters will be treated as superseded. T his policy will be futuristic
having no retrospective effect.
 04. Those candidates who are already appearing in D iv is io n a l A c c o u n

' Officers’ Examination are also entitled to benefit from th e New Policy.
,_»

05. This policy is applicable with im m ediate effect.

06. Please acknowledge receipt of this letter.

Enel: As above.

[JAWAD ^AKA KHAN]

Director (Establishment)
 DIVISIONAL ACCOUNTS OFFICER’S ORGANIZATION
The Divisional Accounts Officer (BPS-17) is a se p ara te cadre u n d er the
administrative control of Controller General of Accounts through Provincial
Accountants General, Director General, Accounts (Works), Lahore in the
province of Punjab and Director Budget and Accounts, Pak. PWD,
Islamabad. The cadre is intended to provide one trained Divisional Accounts
Officer for Pre-audit function for each public works division of Provincial
Public Works Department, Pak PWD and for certain appointm ent in the
Accounts Offices.
Proposals affecting the strength etc. of die cadre as a re s u lt of creation of a
new Public Works Division or on abolishing of existing one are required to
be submitted to the Controller General of’Accounts.
V'
SOURCE OF APPOINTMENT
Subject to such exceptions as may be authorized by the C ontroller General
of Accounts, appointm ents as Divisional Accounts Officer in office of the
Director General Accounts (Works) /Provincial A ccountants G eneral and the
Director Budget & Accounts, Pak. Pubic Works D epartm ent, as the case
may be, will be made by the Controller General of A ccounts from the
following sources and in accordance with the m anner laid down in the
succeeding paragraphs. There; shall be no restriction on age lim it. The
minimum educational qualification wilLhe" atleast. 2n^ M s i o n graduation or
equivalent: ""
The officials employed in BPS-07 to BPS-.17 in Controller General
of Accounts (Mam Office) and all the" offices u n d er the
administrative control of the C ontroller, G eneral of Accounts
mcludinli; .departmentalized accounts offices a n d Public Works
Departm ent who qualifies •the D m ^ n ^ ^ A c t ^ u n ts Officer's
examination prescribed in Paragraph 14.
Note-1: The term Accountant General used in th e A nnexure-A . means:
the head of an Accounts Office w hich is responsible for Post
Audit/Pre-Audit of accounts of the w orks expenditure incurred
in Public Works Department and Sub-D ivision.
Note-2: It is not necessary that the persons: desirous of appearing in the
examination for appointment as Divisional A ccounts Officer
m ust be serving on accounts duties in Divisional or Sub-
Divisional offices of the Public Works D ep artm en t or on Public
Works Audit in an Accounts Office at the time of subm itting the
application. Such persons, even if they are p erform ing d u ties
other th an those mentioned above at the time of application or
are on deputation or foreign SSTVlbe, win De*"eligibler tcTgffffly^
provided they have at their credit" the length o f . experience J n
accOUnts ounces nr in tkg ft mile Works D epartm ent as
prescribed in Paragraph-4 of Annexure-A. F urther, the
experience need not consist of continuous service on audit and
accounts duties provided the total experience in various spells
adds up-to not less that the prescribed period.
Page 1 of 6

A bdul R a s h id
A ccounts O fficer
----nlrtfj
 APPOINTMENT IN THE CADRE
(a) Divisional Accounts Officer Examination (Part-II) qualified candidates
will be eligible for appointment as Divisional Accounts Officer
irrespective of merit and department wise quota till the tim es they are
fully accommodated due to shortage of qualified Divisional Accounts
Officers and availability of sufficient vacancies. However regional
quota will be observed.
(b) When such a situation is created that the fresh Divisional Accounts
Officers’ (Examination) qualified persons are more th a n available
vacancies, appointment on 10% vacancies of the cadre of Divisional
Accounts Officer will be made according to the m erit list based on the
departm ental examination mentioned in Paragraph-14. The rem aining
vacancies will be filled in from the 'Public Works D epartm ent and the
Accounts D epartm ent in equal proportion (50:50). This should,
however, be reviewed whenever necessary, and the proposal for
change in the proportion be referred to the office of the Controller
General of Accounts with full justification for the approval of the
Controller General of Accounts.
(c) All such officials who pass Divisional Accounts officer Exam ination
(full) shall be considered for appointm ent/ prom otion by PPG
constituted by the CGA according to the above criteria.
^ir^T^’riin---- ................ ............ • ~ - *s -- . - - «*

Appointment to the cadre of Divisional Accounts Officer shall be treated as

direct; recruitm ent for the purpose of regional quota/ distribution orders
issued from time to time by the Federal Government and Controller General
of Accounts.
Note: For the purpose of application of regional q u o ta/ distribution
orders, appointment to the cadre of Divisional Accounts Officer
from all sources shall be considered together. In other, words
distribution orders will be applied to the total num bers
appointed at a time from whatever source.
Divisional Accounts Officer shall be liable to serve any where w ithin the
audit/accounts jurisdiction of the office of the C ontroller General of
Accounts/ Provincial Accountants General, the Director G eneral Accounts
(Works), Lahore and the Director Budget & Accounts Pak. PWD including
their own offices.
Appointment as regular Divisional Accounts Officers shall be subject to the
availability of vacancies. For this purpose separate waiting lists of those who
qualify Part-II of the examination shall be maintained in the Account Offices
concerned. In these lists the qualified persons shall be arranged according
to the aggregate of the marks obtained in both parts of the exam ination. If
more than one candidates have obtained equal marks they will take their
nnsition in the relevant list according to .their-.senioritv_in th e lower_grade1
and if their entry in the lower grade happens to be in the sam e scale on the
same day, then according to age - the older being the senior.

Page 2 of 6
Abdul Rashid
A c c o u n ts Ottlcor
O/o Controller General ot Accounts
Islamabad
 w

8 .' Every person appointed to the cadre of Divisional Accounts Officers will be
given seniority from the date of regular appointment as Divisional Accounts
'"b Officer in accordance with Para-04 ante.
■ * All such DAOs will remain on probation for one year which will be
* extendable for further one year if the AG/DG & DBA concerned desires so
under probation rules. Termination of probation period will, be notified by
the CGA on receipt of satisfactory performance report from AG/DG & DBA
concerned.
CONFIRMATION OF THE CADRE
10. Persons who qualify the examination prescribed, in Paragraph 14 will,
subject to the provisions of Paragraphs 4 and 7, officiate against vacant post
of Divisional Accounts Officers and be confirmed as and. when vacant
perm anent posts become available.
APPOINTMENT OF DIVISIONAL ACCOUNTS OFFICER (EMERGENCY CADRE)
11. (a) In view of the shortage of qualified Divisional Accounts Officers in the
Controller General of Accounts Department, it has been decided to
continue the practice of appointing Divisional Accounts Officers
(Emergency Cadre) against existing vacancies of Divisional Accounts
Officers, after holding meeting of the Departmental Promotion
./■A- Committee. The criteria for such appointments will be as under:
•\ v;Y'.A (i) Officials- of Controller General of Accounts D epartm ent and
ASi. : Public Wbrks Department who have already qualified Divisional
Accounts* Officer;, Part-I Examination; and have successfully
■
completed six months practical traimng should be given first
preference,
■ (ii)
Officials of Controller General of Accounts D epartm ent who
. "4 v have worked for five years in WAD Section or rem ained one year
on public works inspection should be selected on seniority-
A u c u m - f i t n e s s basis.
(b) The officials so selected and appointed as Divisional Accounts Officers
(Emergency Cadre), will be liable to be reverted to their post held by
them before such appointment as soon as qualified: Divisional
Accounts Officer become available. These officials will be given one
m onth training in Audit and Accounts Training Institutes.
TRAINING
12. (i) PREPARATORY TRAINING: A program for preparatory training of
the candidates of DAOs Examination (Part-I) at regional Audit and
Accounts Training Institute will be chalked out in consultation with
Director General- AATI, Lahore. A periodic circular call will be issued by
the AATI for said training and training will be im parted to the
candidates duly nominated by their parent departm ents/ offices.

(ii) PRACTICAL TRAINING: As soon as a, person has passed Part-I of

Divisional Accounts Officer Examination prescribed in Paragraph 14,
he shall be posted against a training reserve course for six m onths for
Page 3 of 6 a

AodulT^ashid
Accounts OJlicar
O/o Controller Genera! ofAccounts
fslamabaiS
 practical training. Officials selected from the Accounts Offices shall be
given training in Public Works Accounts in Divisional and Sub-
Divisional offices of Public Works Department and those, selected from
. the Public Works Department shall be given training in the Works
Audit and Works Miscellaneous Sections of Accounts Offices. They
may be given regular charge of the seats during training, for which
the Director General Accounts (Works) / Provincial A ccountants
General shall make arrangement on reciprocal basis with the
Government Concerned. No person will normally be appointed as a
regular Divisional Accounts Officer after passing Part-II of the
departm ental examination prescribed in paragraph 14 u n til he h as
received training.
r
(iii) REFRESHER TRAINING: Periodic trainings as refresher courses for
Divisional Accounts Officers will be arranged by the CGA a t regional
Audit and Accounts Training Institutes for im provem ent of their
professional knowledge in consultation with D irector General Audit
and Accounts Training Institute Lahore
13. Public Works Department and Accounts Office officials and (Emergency
Cadre) Divisional Accounts Officers, if any, who have been working against
the post of Divisional Accounts Officer for three months or more, are
exempted from the practical training.
DEPARTMENTAL EXAMINATION
4. A departmental examination called the Divisional. A ccounts Officer
Examination shall be held periodically. Provincial Accountants G eneral/
Director General Accounts (Works) and the Director Budget & Accounts Pak
PWD shall review the position early in January each year and intim ate to
the Controller General of Accounts about it. In c u rre n t year one
examination will be conducted in the first week of October, 2012. Thereafter
two (02 ) examinations will be conducted in each successive year, in the
months of March and October respectively.
15. The Examination shall be conducted under the supervision of B PS-19/20
officer as nominated by the Controller General of Accounts.
16. The rules, detailed syllabus and scope of the examination are given in
Annexure-A.
17. No exemption would be allowed on any other qualification. Exemptions
secured by the candidates under the Divisional Accounts Officers’
Examination Policy 2003 and 2008 will . rem ain' in tact for nex t . four
consecutive exam inations ._The candidates will have to qualify the Divisional
Accounts 6 fficer's' iixarnmation in 08 consecutive chances (04 chances for
each part). After availing these chances no body can appear in the DAO
examination.
Note:- The old candidates will also avail 04 chances to' p a ss the
relevant part of Divisional Accounts Officers Exam ination. The
exemptions already obtained by them will remain valid for these
chances.

Page 4 of 6

J i S S Wto0“"«»
- APPOINTMENT TO THE SCHEME OF ASSISTANT ACCOUNTS O F F IC E R S
18. Members of the Divisional Accounts Officers cadre will no t be b a r r e d if they
like to switch over to scheme of Assistant Accounts officers. They are
eligible to qualify Examination of Pakistan Institute of Public Finance
Accountants (PIPFA) for appointment to the post of Assistant Accounts
Officer subject to the conditions governing such appointments.
PERFORMANCE EVALUATION REPORTS
19. a) Provincial Accountants General/ Director General A ccounts (Works)
and the Director Budget and Accounts, Pak. PWD is responsible for
maintaining the Performance Evaluation Reports of the Divisional
Accounts Officers but as these Divisional Accounts Officers work
largely u n d er the immediate supervision of Public W orks D epartm ent,
each Divisional Officer will draw the Performance E valuation Report in
the prescribed form on the work and conduct of his Divisional
Accounts Officer and submit to the Provincial Accountant General
concerned/ Director General Accounts (Works) and the Director
Budget 85 Accounts, Pak. PWD, as the case may be, for counter
signature.
(b) A separate report should be written on Divisional Accounts Officer
who has served under the Divisional Officer since the submission of
the last report. The report should be written in the Divisional Officer’s
own handwriting and should be forwarded by him to : the Provincial
Accountant General concerned/ Director General. Accounts
(Works)/the Director Budget & Accounts, Pak. PWD by name; no copy
will be kept in the Divisional Office. The Provincial A ccountants
General, Director General Accounts Works and Director Budget and
Accounts Pak PWD, will act as second countersigning officers.
Any point in which the Divisional Accounts Officer is especially good
or bad should be mentioned particularly in the light of the
instructions contained in Performance Evaluation Guide Book.
(c) Provincial Accountant General concerned / Director G eneral Accounts
(Works) and the Director Budget 85 Accounts, Pak. PWD should
ensure th a t a Divisional Accounts Officer, receiving adverse rem arks
for two successive years from the same reporting officer is
immediately under another reporting officer.
(d) The Divisional Accounts Officer should himself be responsible for
drawing the attention of the Divisional Officer in writing to the
provision of this Paragraph as this policy is not one of the official
publications of the Public Works Department.
20. The Deputy Accountant General, WAD or Deputy Director W orks Sections in
Head Q uarters of D.G Accounts Works/Pak PWD should also subm it to the
Provincial Accountant General/Director General Accounts (Works) and the
Director Budget & Accounts, Pak. PWD a confidential report, w ritten in his
own handwriting on the work and qualification of the Divisional Accounts
Officer as judged mainly by the quality of the work inspected by him. The
report should mention inter-alia how far the Divisional Accounts Officer
Page 5 of 6
keeps himself posted with the relevant rules an d procedures relating to
accounts and has his personal copies of the codes an d other books of
reference corrected and up-to date.
DISCIPLINE
They will be governed by E&D rules 1973.

Page 6 of 6
Abdul Rashid
Accounts Officer
0 / d Controller General of Accounts
Islamabad
 A n n ex u re-A
• RULES FOR EXAMINATION FOR APPOINTMENT/RECRUITMEN>TT T O
- CADRE OF DIVISIONAL ACCOUNTS OFFICER
1. These rules are applicable to all candidates appearing in Divisional
Accounts Officer (Part-I and U)'Examination.
2. The Divisional Accounts Officer Examination is divided into two parts. The
said examination will be held once or twice a year. The Divisional Accounts
Officer Examination will normally be held for the em ployees of the offices
under the administrative control of the Controller G eneral of Accounts on
the dates as notified by the Controller General of Accounts.
3. Permission of the Controller General of Accounts or the officer authorized by
him is necessary for a candidate to appear in the Divisional A ccounts Officer
(Part-I and II) Examination. The Controller General of A ccounts requires for
this purpose from the concerned Accountant General/ D irector G eneral/
Director, as the case may be, a statement of the candidates recom m ended
by them in form Annex-C on the dates prescribed by the Controller General
of Accounts.
4. A candidate fpr appointment as Divisional Accounts Officer m ay be
permitted to take Part-I of the Divisional Accounts Officer E xam ination only
if he/sh e satisfies the following conditions:-
a. H e/She isT employed either in an Accounts office or in the
departmentalized Accounts Offices under the administrative control of
th e C ontroller General of Accounts as J u n io r/ Senior Auditors /
A ssistant Accounts Officer v or in the Public Works D epartm ent
deployed on accounting duties: as Junior "Accounts C lerk/Senior
Accounts:- h- •, Clerk/LDC/SDC/UDC having requisite
qualification/experience. y .
b. The employees of the following offices are allowed to take the f
Divisional Accounts Officer examination:-
i. The Accountant General Pakistan Revenues, Islamabad and its Sub-Offices.
ii. The Accountant General, Punjab, Lahore.
iii. The Accountant General, Sindh, Karachi.
iv. The Accountant General, Khyber Pakhtunkhwa, Peshawar.
v. The Accountant General, Balochistan, Quetta.
vi. The Accountant General AJ&K, Muzaffarabad.
vii. The Accountant General Gilgit-Baltistan, Gilgit.
viii. The Director General Accounts Works, Lahore.
ix. The Director General Audit Works (Federal / Provincial).
x. The Director Budget & Accounts, PWD, Islamabad..
xi. Departmentalized Accounts Offices under the administrative control of the
Controller General of Accounts
Note 1: Incase, a candidate passing the Divisional Accounts Officer
Examination belongs to an office where no p o st in Divisional
Accounts Officers cadre exists, he will, at the discretion of the
com petent authority, be transferred to an office where posts of
Divisional Accounts Officers cadre exist. In this case the

Page 1 of 4

A b d u l R a s h id
n /_ n Accounts Officer’
0/0 Controller Genera! of Accb
Islamabad
 candidate so transferred will stand junior most in the seniority
list of candidates waiting for promotion as Divisional Accounts
Officer on the date in later office. The candidate from Provincial
Public Works Department, on qualifying Part-II of Divisional
Accounts Officers Examination, will cease to be employee of the
Provincial Government when he / she joins Office of the
Provincial •Accountant General concerned/ D irector General
Accounts (Works) for assuming the charge of the post of
Divisional Accounts Officer.
Note 2: Cases of such officials w ho' are on d ep u tatio n or Foreign
Services may also be considered.
Note 3:. Officials holding appointments against non accounts posts like
Stenographer,' Steno Typist, Store Keepers, KPO, Telephone
Operator and Duplicating Machine Operate etc. are not eligible
to appear in the Divisional Accounts Officers Exam ination.
c. H e/She possess the minimum educational qualification as prescribed
in Para 3 of DAOs organization (these rules) .
d. . H e/She h as three years experience as Senior Auditor or equivalent in
an Accounts Office or five year such experience as .Turnm cr
LDC/SDC/UDC having five years experience in Accounts.
Publicity for the exact dates of the examination and th e date b y which
application should reachkthe Controller General of A ccounts office will be
given through circular aboulT two months before" the date on wfij5L -ihe
examination is to conimerice. The probable num ber of vacancies m ay be
stated therein, if possible, y
The subjects of the examinations and he maximum m ark s will be as
follows:- • yfyy; Turk/fyl/'
Part-I
■■ '•:■ .1. ■ Subject ~ M aximum Marks
i. Basic Accounting fy • 100
ii. Business Mathematics, Statistics & Economics 100
ti New Accounting Model (NAM) 100
ii! Business Communication 100
itf. Specification, Schedule of Ratesand its Application 100
Total 500
Part-II
Subject Maximum Marks
i. Financial Audit Manual (FAM) 100
ii. Service and Financial Rules 100
iii. Public Works Accounts Rules & Procedure \ 100
iv. Contract, Arbitration and Limitation Acts. ^— ■100
iv. Introduction to Information Technology 100
Total 5GO

7. 40% marks will be required to pass each subject. Only those subjects will be
repeated in which candidate failed to secure 40% marks.
Page 2 of 4

A bduY K Sw a

!s!aS 'CCCUn,:;
8. The syllabus for the Divisional Accounts Officer’s E xam ination will be as
given in A n n e x u r e - B (which is already circulated vide th is office letter No.
166/CGA/ 34-Exam /2008 dated 07.03.2009).
'9. Candidates for Part-I and Part-II should deposit an exam ination fee of
R s.2000/- (Rupees : Two thousand only) for each part of exam ination either
with the Cashier of their office or in the Treasury under detailed head of
account “C 02206”. The receipt / challan so obtained should be attached
with the application. If for any reason a candidate who fails to appear in the
examination or his application is rejected due to his ineligibility for the
examination, the fee will neither be refunded nor placed in deposit for any
subsequent examination.
10. Consultation of books will be allow’ed only in the papers of “PWD
Specification, Schedule of Rate and its Application (Practical)”, “New
Accounting Model (NAM)”, and “Public Works Accounts R ules & Procedure”.
11. The candidates wishing to appear in Part-I of the exam ination will apply in
the form, prescribed in Rule-14 to.the head of his office as m entioned in
Rule-04 above b u t they have no claim to be recommended for the Controller
General’s permission to appear for the examination. The Provincial
Accountant General /Director General Accounts (Works) / Director Budget
and Accounts, Pak PWD, as the case may be, should certify a t th e foot of
statement a t Annexure-C with due responsibility and no t as a m atter of
• - routine thatiAf-h;,* i f ; . •b •
a) Particulars given in the statement are correct.
b) The candidates are eligible to appear in Divisional A ccounts Office:

c) Has personally satisfied myself about the fitness of the candidates

(individually) to sit in the examination.
d) The. candidates have deposited examination fee into T reasury or with

12. No application will be entertained after the target date for their receipt
which will be notified by the Controller General of. A ccounts, Islam abad. The
application should be filled in properly in candidate’s: own h a n d writing. Any
omission or incorrect information on the part of a candidate will render him
ineligible to appear in th e examination or liable to disqualification of his
candidature.
13. The application for appearing in the examination should set forth the
particulars given in the Annexure-D.
14. Candidates rejected by the Accountant General, Director General or
Director, as the case may be, on three occasions, or perm anently, have the
right of appeal against their rejection to the Controller G eneral of Accounts
whose decision will be final.
15. The Controller General of Accounts orders on the recom m endations of the
Accountant General /Director General / Director, as the case m ay be, will
be communicated as soon as possible after the receipt in the Controller
General of Accounts office and Controller G eneral of A ccounts order thereon
will be final.

Page 3 of 4

Abdul Rashid
16. No candidate who has not passed Part-I will be allowed to take the
\ Divisional Accounts Officer Examination Part-II. The candidates who have
passed Part-I should also submit their application in the form prescribed in
* Rule-14.
17. Applications which do not satisfy the requirements of the foregoing rules will
be rejected w ithout entering into further correspondence w ith the candidate.
Other applications will be considered on their merits b y th e office of the
Controller General of Accounts
18. The examination will be held at such places and on su c h d ates and time as
may be communicated by the office of the Controller G eneral of Accounts
while dispatching roll numbers.
•‘ • * V
19. The result of examination will be declared by the Controller General of.
Accounts and will be: communicated to" parent office of th e each candidate.
No appeal against .the published result will be entertained.
20. NO; TA/DA or any other expenditure, which a candidate m ay incur in
; connection w ith the examination, will be paid.
21... No relaxation shall be allowed in any of the provisions of th is policy.
22. The used Answer Books of the Divisional Accounts Officer E xam ination will
be held till the holding of next examination and thereafter these m ay be
ft®'directed by. the Controller General of Accounts.
23. The ^ h e m e an d general syllabus of any part of Divisional A ccounts Officer
Examination c a n ' n o t be amended •or revised except by the Controller
• f f7 Generad of Accounts. Any geri^ral revision will not be enforced except after ■
to persons in'service a t the time of such revisions, as the
Controller General of Accounts may consider necessary.
24. M policy m easures to be adopted will be reviewed by, the Controller General
? of Accounts as and when deemed necessary.
25. Rechecking of m arked answer sheets after declaration of re su lt will not be
G a allowed. ■ : •v V
26. If a candidate is found using unfair means or in possession of any kind of
helping m aterial while solving a paper, besides being tu rn e d out of the
1 1 examination hall, he will be debarred from the exam ination for consecutive
five years.
***************

Page 4 of 4
Abdul,Rashid
 Annexure-D
APPLICATION FOR APPEARING IN THE
DIVISIONAL ACCOUNTS OFFICERS’ EXAMINATION
(PART-I/PART-II)
1. Full Name (in block letters) .......................................................................................................
2. Father ’s Name (in full) .......................................................................................................
j. CNIC No. .......................................................................................................
4. Domicile (province) .......................................................................................................
5. Qualification .......................................................................................................
6. Date o f joining service .......................................................................................................
7. Length o f service from ........................... To ............................ Total ..................................
i. As Senior Auditor or equivalent
ii. As Junior Auditor or equivalent
iii. As Senior Clerk or equivalent
iv. As Junior Clerk or equivalent
v. Divisional Accounts Officer (Emergency Cadre)
vi. Accounts Clerk or equivalent
vii. Senior Account Clerk or equivalent
8. Experience in Public Works Audit/Accounts (if any).
Post ........................ From ........................... To ........................ P eriod ...........................
9. No. & date o f Treasury Challan /Receipt for deposit o f fee o f Rs. 2000/- (Rupees two
thousand) with name o f Treasury or office where deposited..................................................
10. Present post held. ...................................................................................................
11. Name o f office/section to which attached....................................................................................
12. Subject(s) in which obtained exemption marks in previous attempts.
Subject_________________________ Year_______________Roll No.
13. Appeared in DAO examination.
Year Roll No.
14. Subject(s) in which the candidate desire to appear.
1 .................................... 2 .................................... 3 .......................................
4 ....................................... 5 .......................................
15. In case of candidates for Part-II o f the examination, Roll number with which qualified
Part-I of the examination and the year o f passing and period o f practical training should
be mentioned....................................................................................................................................
16. Present address to which all communication should be forwarded.

17. Specimen signature o f the candidate 1 .........................2 ...........................3

18. D a te ...............................

Signature with seal

o f attesting officer
 A n n T 7 ire -C
CANDIDATES RECOMMENDED FOR DIVISIONAL ACCOUNTS OFFICER (PART-1) EXAMINATION ? y ■
Name of O ffice-------------------- ------------------------------------------- ----- Centre
N a m e of N a m e of A p p e a re d in D A O
S e ria l D a te o f S e rv ic e e x p e rie n c e A c a d e m ic S u b je c ts in E x e m p tio n
C a n d id a te /F a th e r s D e s ig n a tio n D ivision in Exam R e m a rk s (if any)
N o. A p p o in tm e n t in y e a rs Q u a lific a tio n w hich to a p p e a r
N a m e a n d N IC N o . W h ic h W o rk in g
R oll N o . Year S u b je c t R o ll N o . M o th /Y e a r

Signatures
Head of Office