EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.418, CUTTACK, TUESDAY, MARCH 20, 2018 / FALGUNA 29, 1939

FINANCE DEPARTMENT

NOTIFICATION

The 17th March, 2018

No. 7088–Fin-Try-Estt-0005/2016/F.— In exercise of the powers conferred by the

proviso to Article 309 of the constitution of India and in supersession of all orders and

instructions issued in this respect, the Governor of Odisha is pleased to make the following

rules regulating the Method of Recruitment and Conditions of Service of the pers ons

appointed to the post of Auditors under the Directorate of Treasuries and

Inspection, Odisha, namely:—

1. Short title and commencement:

These rules may be called the Odisha Service of Auditors (Method of Recruitment

and Conditions of Service) Rules, 2017 under the Director of Treasuries and Inspection,

Odisha.

I. They shall come into force on the date of their publication in the Odisha Gazette.

2. Definition:

1. In these rules, unless the context otherwise requires:—

(a) “Appendix” means appendix appended to these rules.

(b) “Commission" means the Odisha Staff Selection Commission.

(c) “Committee" means the Departmental Promotion Committee constituted

under rule-12.

(d) “Director” means the Director of Treasuries and Inspection, Odisha,

Bhubaneswar,

(e) “Ex-Servicemen” means a person defined as such in clause (b) of rule-

2 of the Odisha Ex-servicemen (Recruitment to State Civil Services and

posts), Rules, 1985.

(f)

“Government" means the Government of Odisha.

(g) “Persons with Disabilities” means persons who have been granted with

disability certificate by the competent authority as per the provisions of

the persons with disabilities (Equal opportunities, protection of right and

full participation) Odisha Rules, 2003.

(h) "Service" means the Audit Service under Director of Treasuries and

Inspection, Odisha, Bhubaneswar.

(i)

“Scheduled Castes” and “Scheduled Tribes” means such Castes and

Tribes as notified by the President of India respectively under articles

341 and 342 of the Constitution of India;

(j)

“SEBC” means Socially and Educationally Backward Classes of citizens

other than the Scheduled Castes and Scheduled Tribes as may be

specified by the State Government from time to time.

(k) “Sportsman” refers to a person who holds the identity card as

Sportsman issued by the Director of Sports, Odisha.

(l)

"Year" means the calendar year.

2. All other words and expressions used in these rules but not specifically defined,

unless the context otherwise requires, shall have the same meaning as respectively

assigned to them in the Odisha Service Code.

3. Constitution of Service:

(1) The service shall consist of the following posts each constituting a separate

grade namely:—

(a) Auditors in the pre revised pay scale of

₹.9300-34800/ with GP-4200/-

Revised level 9 under the

ORSP Rules,2017

(b) Asst. Audit Officers in the pre revised

pay scale of ₹.9300-34800/ with GP-

4200/-

Revised level 9 under the

ORSP Rules,2017

(c)

Audit Officer in the pre revised pay

scale of ₹.9300-34800/ with GP-4600/-

Revised level 10 under the

ORSP Rules,2017

(2) The grades in the service shall consist of such number of posts as the

Government may determine from time to time.

4. Method of Recruitment:

(1) Subject to other provisions made in these rules, the recruitment to the Posts in

the service in Col.2 of Appendix shall be made as specified in Col.3 thereof:

Provided that in the event of non-availability of candidates to be filled up by way of

promotion through selection to the Post of Auditor the available vacancies shall be filled up

by direct recruitment.

(2) The competitive examination for direct recruitment to the post of Auditor in the

services shall be made by the Commission.

(3) Every year in the month of January the Director shall furnish the existing

vacancy position as well as the expected vacancies likely to occur during the year in which

recruitment is to be made to the Commission to conduct the recruitment examination

indicating the posts to be reserved for candidates belonging to different reserved

categories.

(4) The date on which and the place and the time at which the examination is to be

held shall be fixed by the Commission.

(5) The advertisement of vacancies, conduct of examination and communication of

results to the Director shall be made by the Commission.

(6) The Scheme, subjects for the recruitment examination is specified in the

Schedule – A.

5. Eligibility criteria for direct recruitment:

In order to be eligible for direct recruitment a candidate must—

(a) be a citizen of India,

(b) be of good character

years:

Provided that the upper age limit in respect of reserved categories of

candidates shall be relaxed in accordance with the provisions of the Act, rules,

orders or instructions, for the time being in force, for their respective

categories.

(d) be able to read, write and speak Odia; and have—

(i) passed Middle School examination with Odia as a language

subject ; or

(ii) passed Matriculation or equivalent examination with Odia as

medium of examination in non-language subject; or

(iii) passed in Odia as language subject in the final examination of

Class VII or above from a school or educational institution

recognized by the Government of Odisha or the Central

Government; or

(iv) passed a test in Odia in Middle English School standard conducted

by the School & Mass Education Department or any institution

entrusted by the Government to conduct such examination.

(e) have possessed the maximum educational qualification as specified in

column 4 of APPENDIX against respective posts.

(f) be of good mental condition and bodily health and free from any physical

defect likely to interfere with the discharge of his duties in the service. A

candidate, who after such medical examination as the Government may

prescribe, is not found to satisfy these requirements shall not be

appointed to the service.

6. Disqualification: No person–

(a) who has entered into or contracted marriage with a person having a

spouse living, or

(b) who having a spouse living has entered into or contracted a marriage with

a person, shall be eligible for appointment to the said post:

Provided that the State Government may, if satisfied that such marriage

is permissible under the personal law applicable to such person and other

party to the marriage and that there are other grounds for so doing, exempt

any person from the operation of this rule.

7. Consideration for appointment:

Candidates shall be considered for appointment to the grade of Auditor, subject to

availability of vacancies, in the order in which the names appear in the list furnished by the

Odisha Staff Selection Commission.

8. Preparation of merit list:

(1)The Commission while drawing up the merit list shall arrange in order of merit the

names of candidates who have qualified by such standard as the Commission may

determine:

Provided that in case of candidates belonging to Scheduled Castes and Scheduled

Tribes the Commission may adopt such relaxed standard for preparation of the merit list

as it may think fit having due regard to the maintenance of efficiency in administration.

(2) The merit list prepared by the commission after being approved by the Director

shall form the select list.

9. Right to appointment:

Inclusion of the name of a candidate in the merit list confers no right to appointment

unless the appointing authority satisfied after such enquiry as may be considered

necessary that the candidate having regard to his/her character and antecedent is suitable

in all respects for appointment to the service.

10.Eligibility Criteria for promotion:

The eligibility criteria for promotion shall be as specified in column 5 of APPENDIX

against respective posts.

11. Procedure for Departmental Examination:

(1) The direct recruit Auditors of the service shall appear the departmental

examination conducted by Finance Department as in case of the members of the Odisha

Auditors service as per the syllabus contained at Annexure-A of Schedule-B.

(2) An auditor shall not be entitled to draw his second and subsequent increment in

the scale of pay prescribed for his post unless he comes out successful in the

Departmental examination.

12. Constitution of Departmental promotion committee:

(1) There shall be constituted a Departmental Promotion Committee consisting

following members to consider the names of suitable candidates —

a. for promotion to the post of Auditor and Asst. Audit Officer, namely:—

(a) Director of Treasuries and Inspection, Odisha,

Bhubaneswar.

Chairman

(b) Joint Director of Treasuries and Inspection, Odisha,

Bhubaneswar.

- Member

Minorities and Back Ward Classes Welfare Deptt.

- Member

(d) Dy. Director/Asst. Director / Establishment Officer of

the Directorate In-charge of Office Establishment

- Member-

Secretary

b. for promotion to the post of Audit Officer namely:—

(a) Secretary to Government, Finance Department

Chairman

(b) Special Secretary / Addl. Secretary to Govt.,

Finance Department

- Member

Bhubaneswar

- Member

(d) One representative from ST and SC Development,

Minorities and Back Ward Classes Welfare Deptt.

- Member

(e) Joint Secretary / Deputy Secretary to Govt., Finance

Department in-charge of Treasury Branch

- Member-

Secretary

(2) The Committee while considering the cases of promotion to different grades in

the service and preparation of select list shall follow the provisions of –

(a) the Odisha Reservation of Vacancies in Posts and Services (for

Scheduled Castes and Scheduled Tribes ) Act, 1975 and the rules made

thereunder.

(b) the O.C.S( Criteria for promotion)Rules 1992.

(d) the O.C.S. (Criteria for Selection for appointment including Promotion)

Rules 2003.

(3) The respective Departmental Promotion Committee shall meet once in a year

preferably in the month of January and shall prepare list of persons suitable for promotion

to the posts of Auditors, Assistant Audit Officers and Audit Officer during the calendar

year.

(4) The Member-Secretary of the Committee shall place before the Committee a list

of eligible candidates to be considered for promotion along with their service particulars

and such other relevant information as required for consideration by the committee.

(5) Appointment or promotion as the case may be to the post of Auditors shall be

made from the list prepared by the committee or the commission as the case may be after

approval of the Director, in the order in which their names appear in the select list.

(6) Promotion to the post of Asst. Audit Officers shall be made from the list prepared

by the committee after approval of the Director, in the order in which their names appear in

the select list.

(7) The post of Audit Officer shall be filled up by promotion from the list of Asst.

Audit Officer recommended by the Committee in consultation with the Odisha Public

Service Commission.

13. Consultation with the Odisha Public Service Commission:

(1) The list of Assistant Audit Officers suitable for promotion to the post of Audit

Officer prepared in accordance with sub-rule-(3) of rule-12 shall be forwarded by the

Government along with the service particulars, character roll and other information as are

(likely) relevant to be considered by the Committee in respect of all the officers coming

under zone of consideration, to the Odisha Public Service Commission for concurrence.

(2) The Odisha Public Service Commission shall consider the list forwarded to them

under sub-rule-(1) and recommend to the Government the list of persons suitable for

appointment to the post of Audit Officer by way of promotion.

(3) On receipt of the concurrence of Odisha Public Service Commission, the same

shall be placed before the Government for approval. The list approved by the Government

shall form the select list and appointment to the post of Audit Officer shall be made from

the select list in order in which names appear therein.

14. Select list:

The select lists in case of direct recruitment as well as promotion shall remain valid

for a period of one year from the date of their approval by the Director or Government as

the case may be or another select list prepared by the commission or committee

respectively whichever is earlier.

15. Probation:

(1) The period of probation shall be two years from the date of first appointment to

the post of Auditor and one year in respect of Assistant Audit Officer and Audit

Officer.

(2) The period of probation specified in sub rule-(1) may, if the appointing authority

deemed fit, be extended in appropriate cases.

(3) If during the period of probation or during the extended period of probation if

any, a person is found unfit by the appointing authority,:—

(a) He/she shall be reverted to his / her former post if he / she is a promotee

one, and

(b) His / her service shall be terminated if he / she is a direct recruit.

16. Training:

On appointment to the post of Auditor, under direct recruitment every person shall

have to undergo such period of training as may be decided by the appointing authority.

17. Confirmation:

A person appointed on probation against a permanent vacancy in the cadre shall be

confirmed at the end of the period of probation, if he is considered fit for confirmation by

the appointing authority.

18. Inter se-seniority:

The inter se-seniority of persons appointed to any grade of the Service shall be

determined in the following manner, namely:—

(a) The inter se-seniority of persons appointed to the grade of Auditors on

the basis of direct recruitment shall be regulated in the order in which

their names appear in the select list under sub rule- (5) of rule- 12.

(b) The inter-se-seniority of persons appointed to the grade of Auditors on

promotion shall be regulated in the order in which the names appear in

the select list under sub-rule-5 of rule-12 and they shall, en bloc, be

senior to the persons appointed to the cadre of Auditor by direct

recruitment in the same year.

of Assistant Audit Officers shall be regulated in the order in which the

names appear in the select list under sub-rule- (6) of rule- 12.

19. Reservation:

Notwithstanding anything contained in these rules reservation of vacancies or posts,

as the case may be, for-

(a) Scheduled Castes and Scheduled Tribes shall be made in accordance

with the provisions of the Odisha Reservation of Vacancies in Posts and

Services (for Scheduled Castes and Scheduled Tribes) Act, 1975 and

the rules made thereunder; and

(b) SEBC, Women, Sportsmen, Ex-servicemen and Persons with Disabilities

shall be made in accordance with the provisions made under such Act,

rules, orders or instructions issued in this behalf by the Government from

time to time.

20. Relaxation:

Where the Government are of the opinion that it is necessary or expedient to do so

in the public interest, it may, by order for reasons to be recorded in writing, relax any of the

provision of these rules in respect of any class or category of the persons.

21. Interpretation:

If any question or doubt arises relating to interpretation of these rules, it shall be

referred to the State Government for decision.

By Order of the Governor

TUHINKANT PANDEY

Principal Secretary to Government

APPENDIX

SL.

No.

Name of the

Post

Method of

Recruitment

Minimum

qualification

for Direct

Recruitment

Eligibility Criteria for

Promotion

Auditor

As nearly as but not

less than 50% of the

vacancies by way of

direct recruitment and

as nearly as but not

more than 50% by way

of promotion from

amongst the Junior

Assistants of Director

of Treasuries and

Inspection, Odisha and

Jr. Clerks/Sr.Clerks of

the District

Treasuries/Special

Treasuries and Sub-

Treasuries.

Must have

passed

bachelor’s

degree from any

University. In

addition Basic

Knowledge in

Computer with

working ability

in Word, Excel

&Internet access

will be part of

the educational

qualification.

Ten years of continuous

service as Jr. Asst. of

DT&I /Jr. Clerk or Jr.

Clerk & Sr. Clerk taken

together of the District

Treasuries/Special

Treasuries and Sub-

Treasuries and must

have passed

Departmental

Examination conducted

by the Board of Revenue,

Odisha as such on the

first day of January of the

year in which the

selection is made.

Assistant Audit

Officer

By way of promotion

from amongst the

Auditors.

Eight years of continuous

service as Auditor &

must have passed

Departmental

Examination on the first

day of January of the

year in which the

Departmental Promotion

Committee meets.

Audit Officer

By way of promotion

from amongst the Asst.

Audit Officers.

Two years of continuous

service as Asst. Audit

Officer on the1st. day of

January of the year in

which the Departmental

Promotion Committee

meets.

SCHEDULE – ‘A'

SCHEME AND SUBJECTS FOR THE EXAMINATION

DIRECT RECRUITMENT

(See sub-rule -6 of rule 4)

The examination shall consist of the following subjects carrying marks as

shown against each:

Sl.

No.

Subject

Marks

English

100

Mathematics

100

Essay

i) English within 350 words

ii) Odia within 350 words

General Awareness

100

Test of Reasoning/ Mental ability

100

Computer Application

i) Theory

100

ii) Skill test in Computer (Practical)

Total

600

Note:

(1)

The candidate shall answer the question papers in English unless

otherwise directed.

(2)

Only those candidates who have been short listed after the written test

shall be called for the skill test in computer which shall be of qualifying

nature.

SCHEDULE - 'B'

Procedure for conducting Departmental Examination of Auditors of the

Directorate of Treasuries & Inspection, Odisha, Bhubaneswar

(See sub-rule 1 of rule-11)

1. Every person appointed as direct recruit Auditor in the cadre of Directorate of

Treasuries

and

Inspection,

Odisha,

Bhubaneswar

shall

pass

the

Departmental Examination.

2. The Secretary of the Finance Department shall take steps for holding the

departmental examination twice a year, in April and October. The date and

time of the examination as fixed by the Secretary, Finance Department in this

regard shall be published in the Odisha Gazette sufficiently in advance.

3. Persons belonging to the cadre of Auditors desirous of sitting in the

departmental examination shall send their applications to Secretary,

Finance Department or to any other officer authorised by him, not later

than one month of the publication of the date and time of the

examination in the Odisha Gazette.

4. Persons not sending application in time shall not be eligible to sit in the

examination.

5. The syllabus for the examination shall be as prescribed in Annexure-A,

subject to such changes that may be made from time to time.

6. There shall be four papers for the examination. The duration of examination

in Papers (I) (II) (Ill) and (IV) shall be 3 hours each. All the papers carry 100

marks each. An Auditor shall be required to secure at least 50% of the total

marks in each subject in .order to be declared to have passed the

examination.

7. No Auditor shall be considered eligible for promotion to the next higher

grade unless he has passed the departmental examination.

8. Questions for the examination shall be set by an Officer not below the

rank of a Deputy Secretary, to be appointed by the Secretary, Finance

Department.

9. Arrangement for the examination, appointment of invigilators, appointment of

examiners and evaluation of answer papers and the like on matters

connected with the departmental examination shall be as may be made by

the Secretary, Finance Department from time to time.

10. Auditors attending this examination will be allowed travelling allowance

as admissible under the Odisha Travelling Allowance Rules.

ANNEXURE-‘A'

Syllabus of the Examination

PAPER-ACCOUNTANCY, BOOK-KEEPING AND GOVERNMENT AUDIT

This paper will test a candidate’s knowledge of the fundamental

principles on the above subjects.

BOOKS RECOMMENDED FOR STUDY

1. Elements of Book-keeping by L.C. Cropper, Chapters I to XII

2. Double-Entry Book-keeping by J.R. Batiboi Chapters I to XVII

3. An

Introduction

Indian

Government

Accounts

and

Audit,

Part-I,

Chapter-2

Part-II,

Chapter-6,

Chapter-9,

Sections

-'A',

'B'

and

'F',

Chapters-10 and 11, Part-Ill, Chapters-12 to 20, Part-IV, Chapter-35.

PAPER-II, CODES AND FINANCIAL RULES

This paper will test the candidate's knowledge of the provisions of important Rules,

Regulations and executive orders as indicated below concerning conditions of service of

Government servants, financial transactions of State Government and Works Account.

BOOKS RECOMMENDED FOR STUDY

1. Constitution of India- Articles 202 to 207 and 264 to 300

2. Odisha Service Code

3. Odisha Travelling Allowance Rules.

4. Odisha Amendments and Adaptations of Civil Service Regulations and

Rules and Orders of Government· relating to pension including extraordinary

pension, family pension commutation of pension, gratuity.

5. General Provident Fund (Odisha) Rules

6. Contributory Provident Fund (Odisha) Rules

7. An Introduction to Indian Government Accounts and Audit, Part-IV,

Chapter-30, Chapter-31, Section-‘A' and 'B'.

8. Odisha Treasury Code, Volume-I

Part-I in full

Part-II, Chapter-II, Chapter-Ill, Section-I, Chapter-IV- All provisions except

Section, Chapters-V, VI, VII and VIII- in full.

9. Odisha Treasury Code, Volume-II

The Appendices and forms connected with the rules referred to above.

10.Odisha Budget Manual and Govt. Budgetary process

11.Odisha General Financial Rules, Volume-I- in full

12.Odisha General Financial Rules, Volume-II

Appendices 1, 2, 3, 6, 7, 8, 9, 9-A, 10 and 11 and all forms referred to in

the rules.

PAPER-Ill (SYLLABUS)

A. Integrated Financial Management System (IFMS) - Odisha

IFMS-Odisha: An Overview

Major Stake Holders &Financial Management Cycle.

Services

under

IFMS-Odisha:

Government

(G2G),

Government

Citizen

(G2C)

and

Government

Business

(G2B)

Services.

IFMS-Odisha Portal and its relevance.

Role of Finance Department, Directorate of Treasuries and Inspection, Central

Electronic Payment Cell (CePC)

& Cyber Treasury in IFMS-Odisha

implementation.

Different Modules of IFMS-Odisha, their usage and Analysis of Reports.

Architecture, Networking, Hardware, Password Policy, Back up Policy &

Grievance Management in IFMS-Odisha.

B. National Pension System (NPS)

Background, Statutory Provisions, Pension Fund Regulatory & Development

Authority (PFRDA) Act, Scheme in Brief.

NPS for Organised & unorganised sectors, Tier-l, Tier-ll Accounts and

their implications.

Role of Central Record Keeping Agency (CRA-NSDL), Trustee Bank, NPS

Trust, Annuity Service Providers in NPS implementation.

Exit/ Withdrawal Policy in NPS.

Implementation of NPS in Government of Odisha & Role of Nodal

Offices.

Centralised Architecture for contribution uploading to CRA and clearance of

Missing credits.

Online facilities of CRA (PRAN Generation, Updation of Subscriber Detail

Grievance Management).

PAPER-IV

Detailed Syllabus of Computer Application

Computer Fundamentals

Components of Computer

C.P.U

Input Devices: Keyboard, Mouse, scanner, Digitizer

Output Devices: Different Types of Printers, Monitors,

Plotters

Memory: Hard disk, S-RAM, D-RAM, ROM, PROM, EPROM,

Cache Memory, Pen drive, CD ROM, DVD-RW

ii.

Evolution of Computer

Classification of Personal Computers

Generation of Computers

Types of Servers

iii.

Power Supply

UPS (Online/offline)

Circuit breakers

iv.

Introduction to Computer virus &Various antivirus packages

Concept of computer hardware, software, various application

software &system software.

Windows

Different features of Windows XP

ii.

Different features of Windows-7

MS-Office

Different features of &operations of MS-Word

ii.

Different features of &operations of MS-Excel

iii.

Different features of &operations of MS-Power Point

Different features of &operations of MS-Access

Usage of Internet Service

Different types of browsers &search engines

ii.

Different usage of e-mail like sending/receiving email, file

attaching, file uploading/downloading etc.

iii.

URL, definition &various types of URL, WWW

IV.

Introduction to IP addresses

Communication Technology

LAN/MAN/WAN/Wi-Fi/Bluetooth

ii.

Network devices like network switch, Router, Modem, Firewall

iii.

Introduction to network topology like star, ring, bus, mesh,

complete

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 2125-173+200