This test is conducted by Comptroller and Audit General of India (CAG). This test is conducted for recruiting candidates to the Section Officer post in Local Audit Branch.

Structure of Section Officer’s Grade Examination for Local Audit Branch

Question paper of this exam consists of two parts. Subjects with their marks and duration of first part are given below

• Constitution of India – 100 marks with duration of 2 hours
• Service Regulations (Practical) – 100 marks with duration of 2 ½ hours
• Financial Rules and Principles of Government Accounts – 100 marks with duration of 2 hours
• Acts of Legislature and Statutory Rules (Theory) – 100 marks with duration of 1 ½ hours
• Acts of Legislature and Statutory Rules (Practical) – 100 marks with duration of 2 ½ hours

Subjects with their marks and duration of second part are given below

• Précis and Draft – 100 marks with duration of 2 ½ hours
• Financial Accounting with Elementary Costing  – 100 marks with duration of 3 hours
• Government Audit – 100 marks with duration of 2 ½ hours
• Public Works Accounts (Practical) – 100 marks with duration of 3 hours
• Local Rules, Rules and Regulation for Audit and Inspection of Accounts under the Audit and Inspection of – 100 marks with duration of 2 ½ hours
• Examiner of Local Fund Accounts (Practical)
• Computer System (Theory) – 50 marks with duration of 1 hour
• Computer System (Practical) – 50 marks with duration of 2 hours
• Statistics and Statistical sampling – 100 marks with duration of 2 hours

Syllabus of Section Officer’s Grade Examination for Local Audit Branch

Constitution of India

• Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it
• Comptroller and Auditor General’s Act1971

Service Regulations (Practical)

• Fundamental Rules
• Travelling Allowances Rules as contained in the Supplementary Rules
• Central Civil Services Rules
• Defined Contribution Pension Scheme

Financial Rules and Principles of Government Accounts

• Central Government Accounts Rules
• Central Government Compilation of General Financial Rules
• Comptroller and Auditor General’s Manual of Standing Orders (A&E) Vol.II

Acts of Legislature and Statutory Rules- Theory & Practical

• The West Bengal, Bihar  Municipal Act 1993
• The West Bengal Panchayat Act 1973
• The West Bengal Primary Education Act 1973
• The Calcutta Municipal Corporation Act 1980
• The Calcutta University Act 1979 with amendments
• The Jadavpur University Act 1981 with amendments
• The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974
• The Calcutta Improvement Act 1911
• 73rd and 74th amendments in Constitution and details thereof
• Bihar Panchayat Raj Act, 2006
• Bihar Municipal Act, 1922
• Bihar and Orissa Public Demand Recovery Act, 1914
• Patna Municipal Corporation Act, 1951
• Bihar Regional Development Authority Act, 1981
• Bihar and Orissa Local Fund Audit Act, 1925
• Bihar State Universities Act 1976/Patna University Act, 1976
• Bihar School Examination Board Act 1952
• Bihar Agricultural Universities Act, 1987
• Bihar Development of Homeopathic System of Medicine Act, 1953
• Bihar Development of Ayurvedic and Unani System of Medical Act 1951
• Bihar Hindu Religious Trust Act, 1950
• Jharkhand Panchayat Raj, 2001
• Ranchi Municipal Corporation Act, 2001
• Ranchi Municipal Corporation Act, 2001
• Mineral Area Development Authority Act, 1986
• Hazaribag Mines Board Act, 1952
• Jharkhand State Universities Act, 2000
• Jharkhand Academic Council Act, 2002
• Agriculture Produce Market Act, 1960

Précis and Draft

• Précis of a correspondence or of notes on an official subject which is relevant and interesting to Accounts/Audit Offices in the Department
• Drafting of an official letter or Office Memorandum

Public Works Accounts

• CPWA Code with Appendices- First Edition 1993 ( Revised)
• Account Code Volume-III
• CAG’s Manual of Standing Orders (A&E) Vol.I

Financial Accounting with Elementary Costing

• Financial Accounting
• Accounting Process
• Depreciation
• Provisions
• Reserves
• Bills of Exchange
• Promissory Notes and Cheques
• Financial statements
• Accounts of Joint stock companies
• Accounting Standards of ICAI
• International Public Sector Accounting Standards of IFAC
• Uniform Format of Accounts for Central Autonomous
• Cost Accounting

Government Audit

• Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act
• CAG’s Manual of Standing Orders (Audit)
• Auditing Standards issued by C & AG.
• Manual of Autonomous Bodies
• Performance Audit Guidelines
• Auditing and Assurance Standards of ICAI
• INTOSAI Guidelines on Internal Control
• ASSOSAI Guidelines for dealing with Fraud and Corruption

Local Rules, Rules and Regulation for Audit and Inspection of Accounts under the Audit and Inspection of Examiner of Local Fund Accounts (Practical)

• West Bengal Service Rules
• West Bengal Financial Rules
• The West Bengal Panchayat Rules
• The District School Board Account Rules
• Calcutta Corporation Account Code
• The Calcutta University First Statues 1979 and First Ordinances
• Jadavpur University Rules
• General Financial and Accounting Regulations, Bidhan Chandra Krishi Viswa Vidyalaya
• Calcutta Improvement Trust Accounts Manual
• Guidelines for Certification Audit of accounts of PRI, issued by CAG in July 2002
• Auditing Standards for Panchayati Raj Institutions and Urban Local Bodies-issued by CAG
• Manual of Instruction for Audit of PRIs-issued by CAG in December 2002
• National Municipal Accounts Manual

Computer System-Theory

• Information concepts
• Elements of a Computer, Hardware-Software-Computer Capabilities and Limitations
• Computers and Communication
• Operating System (OS): Concepts, Basic Operations of Windows
• Principles of data security, preventive maintenance and trouble shooting

Computer System – Practical

• Introduction to Windows 98
• An overview of MS Office’97 covering MS-Excel 97, MS Power Point’ 97 and MS-Access’97 and MS-Word 97
• Operating skills in Word Processing Package (MS-Word 97)

Statistics and Statistical sampling

• Introduction to Statistical methods
• Summarization of data
• Measures of Central Tendency
• Measures of Dispersion
• Other statistical Measures
• Elementary Probability Theory
• Statistical Sampling
• Risk Analysis & Audit Sampling

Eligibility Criteria

Candidate needs Degree approved by any recognized University to apply for this test

How to Apply?

Apply online through the website www.cag.gov.in .

How to fill the Form?

Use capital letters and completely fill the form without any errors. Make sure the name specified on the form is exactly the same as in Degree certificate.

Important Dates (Tentative)

[Please note that we only provide tentative dates based on previous years dates. For exact dates related information it is always best to check official websites only.]

Date of Examination: Last Week of November, 2012

List of Section Officer’s Grade Examination for Local Audit Branch centers

• Bangalore
• Agartala
• Bhopal
• Ahmedabad
• Bhubaneswar
• Allahabad
• Gorakhpur
• Chandigarh
• Gwalior
• Chennai
• Guwahati
• Dehradun
• Hyderabad
• Gantok
• Kolkata
• Imphal
• Kohima
• Jaipur
• Lucknow
• Jammu
• Mumbai
• Kochi
• New Delhi
• Madurai
• Pune
• Nagpur
• Rajkot
• Patna
• Shillong
• Ranchi
• Shimla
• Raipur
• Thrissur
• Srinagar
• Thiruvanathapuram

Contact Address for Section Officer’s Grade Examination for Local Audit Branch

• Address : The Comptroller & Auditor General of India, Pocket-9, Deen Dayal Upadhyay Marg, New Delhi -110124
• E-mail: [email protected]
• Website: www.cag.gov.in

Reference Books for Section Officer’s Grade Examination for Local Audit Branch

• O” Level, Module-1, Information Technology by V.K. Jain
• Easy Guide to Windows 95″ by Alan Simpson
• The ABCs of Word 97 by Guy Hart-Davis
• Fundamental of Statistics – Vol.I by Goon, Gupta and Das Gupta
• Sampling Techniques by W. G. Cochran
• Audit Sampling – an introduction by D. M. Guy
• CPWA Code with Appendices- First edition 1993 (Revised)
• Book of Forms referred to in CPWA Code
• Account Code Volume-III
• List of Major and Minor Heads of Account
• Introduction to Accounting by T.S.Grewal
• Principles and Practice of Accountancy by R.L.Gupta and V.K.Gupta
• Financial Accounting by S.N.Maheshwari
• Cost Accounting by Shukla, Grewal and Gupta
• Compendium of Accounting Standards of ICAI
• IFAC hand book of International Public Sector Accounting Board

Coaching Centers for Section Officer’s Grade Examination for Local Audit Branch

• Alif Academy
• Centre for coaching & Career Planning
• Coaching and Guidance Centre, AMU
• Crescent career Guidance and Coaching Centre
• Crescent Educational Foundation
• Education and Career Guidance Center (ECGC)
• Noor Jahan Foundation
• The Satisfaction Academy
• The Guide
• Nalanda Centre

Study Plan

It is better to start preparation minimum three months before the exam. Apart from studying with books and guides, solve old question papers of the exam. Manage available time by allocating time for each segment obtained by dividing the topics. Take proper rest without straining mind by studying too much.

How and Where To Get the Results?

CAG’s Website www.cag.gov.in will provide the results of this exam.

Score Validity

Validity of the score will be there till the end of the recruitment process.