Accounts Test for Executive Officers-Not equivalent to pass in Accounts Test for Subordinate Officers

G.O.Ms.No. 411, Dated: 18/07/2011 - Examinations – Pass in Accounts Test for Executive Officers – Not equivalent to pass in Accounts Test for Subordinate Officers Part-I & II – Clarification - Download

The Govt., have examined the directions of the Hon’ble A.P. Administrative Tribunal & observe that according to A.P. Departmental Test Rules, 1965, the following syllabus is prescribed for the Accounts Test for Executive Officers & Accounts Test for Subordinate Officers Part-I & II:-

THE ACCOUNTS TEST FOR EXECUTIVE OFFICERS:
(1) The A.P. Financial Code-Chapters I –VIII & XII-XIV.
(2) The A.P. Treasury Code-Part-I & Part-II (Chapters III, V & VII) & Part-III (Chapter-IV).
(3) The A.P. Budget Mannual-Chapter I-V, VII & VIII.
(4) An Introduction to Indian Govt., Accounts & Audit Chapter-I, Part B of Chapter 2, Chapter 10, 13, 15, 16, 17, 24, 25, 27 & 28.
(5) The Constitution of India, 1950 - Articles 148 to 151, 202 to 207, 264 to 293 & 308 to 314.
(6) The A.P. Pension Code.

THE ACCOUNTS TEST FOR SUBORDINATE OFFICERS PART-I:
(1) The A.P. Financial Code, Volume-I.
(2) The A.P. Financial Code, Volume-II.
(3) The A.P. Treasury Code, Volume-I Part-I, Part-II. (Chapters II, V & VII) & Part III (Chapter IV).
(4) The A.P. Treasury Code, Volume- II (omitting Appendices 1 to 7, 10, 11, 14, 15 & 18-25)
(5) The A.P. Accounts Code Volume-I(Chapter 3-6 & Appendix 3).
(6) The A.P. Budget Manual-Chapters I-IV, VII & VIII.
(7) The Fundamental Rules & the Subsidiary Rules framed there under by the A.P. Govt., including the A.P. Leave Rules, 1933.
(8) The A.P. Manual of Special Pay & Allowances Part-I (omitting Appendix)& Part II.
(9) The A.P. Pension Code.

THE ACCOUNTS TEST FOR SUBORDINATE OFFICERS PART II:
(1) The A.P. Treasury Code, Volume I Part II (Chapters I, II, IV, VI, VIII, IX & X) & Part III (Chapters I-III).
(2) The A.P. Treasury Code, Volume II (omitting Appendices 1-9, 12, 13, 16 & 17).
(3) The A.P. Accounts Code, Volume II.
(4) The Govt., Securities Mannual, Third Edition. Chapter I (omitting paragraphs 10 & 11), Chapter II (omitting paragraphs 13 & 23), Chapters IV, V, VI, IX & X (omitting paragraph 123 & Appendix II) & the A.P. Govt., Securities Rules, 1937.
(5) The Constitution of India, 1950. Articles 148 to 151, 202 to 207, 264 to 293 & 308 to 314.
(6) An Introduction to the Indian Govt., Accounts & Audit.
(7) The A.P. Pension Code.

It is considered that the above syllabus prescribed for the Accounts Test for Executive Officers is covered by the syllabus prescribed by the Accounts Test for Subordinate Officers Part I & II, but, the syllabus prescribed for the Accounts Test for Subordinate Officers Part I & II has not been totally covered by the syllabus of Accounts Test for Executive Officers. Therefore, pass in Accounts Test for Subordinate Officers for Part I & II can be considered as equivalent to the passing Accounts Test for the Executive Officers but a pass in Accounts Test for Executive Officers cannot be equated for a pass in Accounts Test for Subordinate Officers.

Part- I & Part-II..

Keeping in view of the above, Govt., hereby clarify that such of the Govt., Servants who have passed Accounts Test for Subordinate Officers Part-I & II, can be exempted from passing Accounts Test for Executive Officers, but the Govt., Servants who have passed in Accounts Test for Executive Officers cannot be exempted from a pass in Accounts Test for Subordinate Officers Part-I & Part-II, where such tests are prescribed in the rules.