-

OFFIC E OFTM E COJ\1'PTUOLLER /\NO AUDI f<>R CE"JE UAL(J I· INDIA

fO- BS7~ M.'\IU;, NJqV UELIIJ" If O 124
N<• 7 ie;31T· .Nn I 7ilf( ,A ( onrd 12018-k'vv'
I )atc?-7-05/202 5

To
All PAG/AG (A&E)
(As per mailing list, baving DA cadre control)

Divisional
Subjttt: Comrnents/fccdback of GA wing 011 Transfer & Posting poJicy of
Accounts Officers/Divisional Accountants.
!\fa dam/Sir
As per para 8 of the revised Transfer & Posting policy c.irculated on 22.01.2025. rhe
concerned
responsibility of posting/transfer and aJlocation of duties lies with the PAO/AG
under the overall supervision, monitoring and control of GA wing.
a
2. To effectively implement the Transfer & Posting p0Jicy GA wing had constituted
1

ng Procedu re
Committee chaired by PAG (A&E) Jharkhand to prepare a Standard Operati
ns and
(SOP) for implementation of the policy. The Committee gave its recornmendatio
The report
highlighted the operational issues, which may arise while implementing the poHcy.
Wing the
of the Committee was examined at GA wing and post consultation with Staff
follo\\-ing has been decided with respect to the major issues posed by the Committee.

Para no. Summary of Issue Posed Headquarters decision

of the Obsenrations
Commute
e Report

1.1 Grading of ff the ratio is strictly The ratio of 35%, 25~~- 25%, and I 5%
Divisions into compartmentalized, it may create of the total sanctioned strength (SS) of
Categories operarionaJ difficulties in the Divisiooal Accountant (D..6,.) cadre,
(Very Heavy, implementation of the policy. prescribed for its four•tier structure, is
Hence, ce11ain offices n1ight need in accordance vvith the
Iieavy,
Medium, to categori7.e divisions m recommendation5- of the Centnll Pay
Ligltt): proportions of PIP for these tiers Con11nission (CPC). Accordingly,
instead of prescribed proportion of creation or operationalization of posts
sanctioned strength as prescribed in beyond thest' prescribed Ji1nits is not
the guidelines, to cnsu.ro permis~ib!c.
availability of divisions and
allotrnent of divisions m
-----L...--------··--------
1.-----L..-------..1----------
 - - - - - --------7,
-- Hc11dquarters decision
-;an\ no7 Sununnry of .~ Issue Posed
of the Oh~c-rvntions
Committc
c Rcpor1
appropriately graded Jivisions To maintain the ratio of this cadre,
only. The States concerned may be similar ratio has been applied for the
allowed to pursue with HO, for classification of divisions. This
relaxation from the proportion classification is dynamic in nature and
specified in the guidelines with the falls within the administrative authority
approval of the competent of the concerned PrincipaJ Accountant
authority. General (PAG)/ Accountant General
(AG)! who may classify divisions based
on the average annual expenditure over
the last three years, ensunng the
distribution remains \vithin the
prescribed ratio.
HoweverA.. in certain States~ the Person .
,;

in Pos!tion (PIP) of the DA cadre does.

not align \Vi.th the prescnoed
proporti9nal distribution across the four
tiers. This 1s primarily due to
administrative factors such as bulk
induction of DAs tollo-wing fresh
~ppointments at the entry level, an
mcrease in the nmnber of Sr. DAOs due
to revised seniority fixation, and
vacancies in DAO-I/II tiers caused bv
delayed promotions from feeder cadre~.
ln this context~ ~hile it is desirable that
p_oSlings a1ign •with- the aooronriate
~rade, there is no restriction on oosting
• an official to a lo,:ver-grade division in
e~ceptional administrafrve
CJrcwnSlanoes. The only limitation is
that DAs who. are on probation• may not
be given independent charge and work
under the supervision of DAO-L DAO-
11, or Sr. DAO. -

Jn view oflhe above, it is suggested that

these exceptional cases can he
addressed on case to case basis and
i·
----~----- .·-·--- - ----
P~ra no. Sunun:try of l~suc Posed Jf cad<fttartrrs cJedsi<Jn
of the Ohs<'r\'ation~
C(,mmittl'
<' Rq}Ol1
--- ----
------ ------ -+--- ------ ----4 ------
within the amhit of the existing polic1-
without necessitating any alteration w
the prescribed ratio of divisions.

1.3 (a) All works AG (A&E) offices to identify The exceptional issues cannot be
expenditure of issues and seek State-specific covered under any guidelines.
the Division in relaxation from the competent Exception may be intimated to GA
the State, authority for excluding certain wing along wjth a copy to Staff \.1/ing at
whose divisions from the classification HQs office.
accounts are exercise, wherein divisions wise
submitted to expenditure 1s not available or
AG Office. where post of DA cadre is not
sanctioned.

2. Constitution of Ac; per the new guidelines, a three- (a) Since the onus of transfer and
a Committee member Committee on transfer and posting of DA cadre lies \.vith the cadre
on transfers postings comprising Pr.AG/AG in controlling authority, he/she shail
and postings charge of the office, PAG/AG initiate the process of constiniting the
(Audit) of the same State and a Committee in which he/she shall be ex-
member from the panel of officers ofticio member.
prepared by PD (P) would be
constituted for the purpose. In case,
PAG/AG (Audit) of same State is (b) Since, thetimeline ofconstitut ion of
not available, or the same officer is !he committee is :\1arch of every year~
holding the charge of both offices the panel of no.minated officials would
i.e Accounts and Audit office, the be communicated beforehand for ,vhich
second member would be internal conunnnication between Staff
nomi1tated from an adjacent State and PD (P) wing has already been done.
by PAO/AG {A&E). The Group
oflker in-charge of \Vorks
Accounts shall function as the (c) Since, the Conunittee comprises of
secretariat for this Committee. The three PAO/AO level officers. a higher
level of hicrnrch)' for acceptance does
Committee shall he constituted in
., Tin1s, in the
not seem to bt' neccssarv.
the month of March/April of each
policy there no mention of '<;
year. The said Committee shat I
recommendation which needs to be J,y
accepted. Rather, it is construed that 1 ~
~
 Pnru no.
ofthc
Summn11• of l lssm· Posed HeHdquarters decision
Ohs<'rvnHon~
Committc
f Rcl:)m·t
r------+--
fttn('t i~n for the entire year ending Committee needs to take final deci~io-;;--;
tvfan:h of the subsequent year. on the transfer and posting.
In this regard, following 1s

suggested: d) The Group officer in-charge of Works I

a) It needs to be clcarJy stated as to Accounts shall function as the
who ,vill constitute the Committee. Secretariat for this Committee.

b) Jt needs to be specified that the

panel of PAG/AG level officers
will be prepared and shared by PD
(P) wing by what time period?

c) Since this is the committee of

PAG/AG, the accepting authority
of the committee's
recommendations needs to be
defined.

d) In light of the new guidelines, it

is presumed that DAG (Works) will
act as the Secretariat of the T&P
Con1mittee, in place of the exiting
practice of the DAG (Admin) in
A&E offices acting as Secretariat
of the T&P Committee.
2.3.4
Posting on For handJing the cases on The Comn1ittee is supposed to decide
Compassionat compassionate grounds in cases of on the gravity of medical issues on the
e/Medical chronic illness, chronic illness as b~tsis of documents provided by
Grounds: defined m CGHS and Medical applicants.
Attendance Rules which includes
chronic disease of Cancer, Heart
Diseases, Mental Diseases, Polio,
Tuberculosis, Leprosy, Arthritis,
etc. subject to the condition that the
) 1
- --- -
1
P,,1•;1 no. Sumnrnry of lssm: Posed I Jea<lquartcrc; dcd~i(Jn
ofth r Ohscn·~tions
C(lnl tlllttC

r Rt'p0 t1
--- --l --- --- -l- --- --- ~- ~- =- --- +- ---
recognized ~1edical practitioner / --- --- ---
Hospital ce1iifies that prolonged
treatment is required in such cases.
may be considered with a view to
minimizing subjectivjty.
2.3.6 Divisional It is presumed that in the next AGT, As per the revised policy. which was
Accountants DA (Probationer) will be dispensed circulated rn August 2024. DA
(Probationers) with the independent charge, if the (Probationer) are not to be given
same has been allocated by any independent charge. All the AGl
office. constituted since then. needs to
consider this restriction.
4. I
Accepting i.,Staff Wing needs to clarify v.1ho (i) Since, the Committee comprises ol
Authority: will be the three PAG/AG level officers, a higher
accepting/modifying/rejecting level of hierarchy for acceptan~e is not
authority for the PAG/AG necessary. The Committee needs to
Committee recommendations en take final d-:!cision
on the transfer and
Transfer and Posting. posting.

(ii) All the members of the Committee

ii.Who will be responsible to issue to furnish a Certificate regarding
the certificate of the process, adherence to the provisi<.m of the policy.
which \\,ill then be forwarded to
the GA wing at HQs.
r-----+-----t--
-------+-------
4.2 ---·-
Mid-Year 1. T&P Policy needs to clarify There is no restriction on number ·of
Transfers: the process for mid-year transfers ---==
meeting by the Committee to considc:r
due to retirements or other mid-year exigencies. -
exigencies and their impact on the -
transfer order chain.
11. A process needs mention in
the guidelines about mid-year
transfers/additional charges, which
may be necessitated due to
exigencies.
 P:tro ll<) .
Summnr~ of l~s,n· Post•d
oft hc Hcadqurtrtcrs decision
Ohs-.,,·, :iltion~
I
Committ~
1
C R~p0t·t I \ 1
- - - - I
Cl\ S\'~ of 1. T&P Policy needs lo cforify There I

mutual is no bar in posting mutual

whether the oflicial who joins the transferee '\
transfers: in any division. However,
offtce on mutual transfer would
be the Committee may take decision on
posted in the same division from this
regard in the next round of AGT.
,vhcre his counterpart was relieve \
d
or not.
11. It is presumed that, in next
round of AGT, the DAO wi11
be
readjusted to the division where
he
is eligible to be posted.
4.5 Communicatio lt 1s sugges
ted that DAs send As per
n wit h the options only Para 4 (d) of the policy
to the official email ID commu
office. nication on options, etc. is to be
of the Group Officer in charge of done on official e-m
T&P. ail id of the Group
Officer in-charge of \Vorks Ac
counts.
All officia
, - - - --- ls to manda torily use only
offi
. cial e-mail IDs for communication
of ontiom:
!!""

4.6 Allotment to a
low er grade T&P Policy needs to
consider the In order to
division: ensure transparency,
operational difficulty and clarify the first
shortfall rn
. and foremost criteria is seniority
which
''C" & "'D" needs to be considered for tran
<: • sre;-&
gra de ~~ other than som
e exceptional
div isio ns, wit h cases.
jun ior DAs
fmding • it
difficult to be
accommodate
d in the
stations of
their choice.

4.7 Retirement up Operational

difficulty may arise on The Co
to September this accoun mmittee needs to take decision
t. Need!> to be ~ a r c l .
of the year: addressed.
L------'------
-J...-- -- _ _ _ _ _ _ _....L-_ _
_____
_____
_ _ __,
\1
/!
Pnr:1 no. Summnry of Issue Post•cf
-
Jlcad(f ua rte rs dtcisiou
oft ht' Ohscn·n(iuns
( 'ommith.•
1.' Rrporl
- ---------
Otlicials who
arc transfrl1'cd
m ?vfay will
have to wnit till
September of
the year to take
charge of the
divisions
al1ot1ed to
them. This will
also have a
cascading
effect on the
entire chain of
transfers,
delaying other
offici2ls in the
chain from
getting
re1ieved/joining
their new
station of
posting.

4.8 Tenure of T&P Policy may need to factor in The incumbency period was 10 years in
Posting: There the operational difficulty and the earlier policy and on the basis of
could be cases suitably revise. inputs from stakeholders has been
where the reduced to 9 years in the T &P polic~
incumbent may dated 22.01.2025.
have given
option for the
I
I same station,
II but could not be
allotted the
I
station due to
non~
availability of
appropriate
------
 PHt·a no.
ofth('
Committe-
SnrnnHu·., of
Ob~<'t'V!lCion,
-- ---
Hcsul<JUflrters decision

e R<'llOt'(
-
grad~ d1\'i"11.,n
m the ,tn.11011
St,. in t\'alit~ ht'
did •wt ~t·ek
trat1sfer from
lhe st:ition hut
was transferred
due to
administrative
rC<lsons. In Sllch
cases,
appLicability of
this clause will
involve review
of option fonns
for previous 9
years of each
official in the

I transfer list!
which wi 11 be
I an extensive
and time taking
process. Also.
such o]d data
may also not be
readily
avai Iable in the
offices.

4.9 Sbift/renamc/r T&P Policy needs to clarify m Para 5 (iii) of the policy deals with the
e-organisation cases if the divisions are shifted to issue.
of divi.sion: another
It has not been station/renamed/reorganized etc.
specjfied in the which station of posting of the
guideline that incumbent shaJ I be considered
in such cases during the next T&P for his/her
where 1hc transfer.
di vision has
--- - ------- ~---- ------ -----~
 1 1':1r~ no. ~,umm:H)' of Issue Posc•d f lc·11dqm1rtns ded<don
! of the Obsc-rY:ltinns
1 C,,nunittr

, e Rrpon
- - ______._____________
shi t1cd to
---- - · - - - - - - - - · - - - -

another station.
which station of
posting of the
incw11bent shnll
be considered
during the next
T&P for his/her
transfer.

4. J I Uniform It may be confirmed that when the In case of overaH vacancies. the sam
Parameters preference is given, it is given for a should be, as far as possible. even!.
for Station Station and not division, so the distributed across DistricL~ in the Stat,
Defmition. possibility of g1vmg multiple Office should maintain District-wis.
choices for division in the same vacancy position for perusal of th,
i
Station. 1s avoided to ensure Committee for this purpose. ~ni~
!i unifonnity across States, as well as posting of official to a vacant Division
I
to facilitate even distribution of preference should be given to fill th!

II
[
I postings/vacancies. This may be
specifically clarified in the T&P
---,-------__:;,_--
up-to the consideration of tht
-
Division vacant over a long time. It i'.

I Policy. Committee to decide on the preference

lI
.
(

4.13 Clarification 1. T&P Policy needs to includePara 40) & (k) of new guidelines cover~
I on assigning guidance on the matter of assigningthese point. The T &P Committee needs
I inter--se priority in PwBD arid cases of to take decision on the basis of existinoe
I
i priority in spouse ground. policy circulated by Headquarter in this
i
different regard.
11. While considering such
categories of
cases and assigning them divisions
cases as on PwBD/Spouse ground, will the
PwBD,
seniority also be of consideration
seniority, when assigning divisions to them
spouse ground
in their stations of choice or they
cases,
may also be considered for a Jower
retirement m
division for accommodation, as has
the next 12
been provided for compassionate
month.s etc.
cases in the guidelines.
 , h1rthc-1 OA ,,ing has nhcndy t'\?quc~trd ond following up with the Staff Wing and rs
,, ing to :mh,mnh· the 1x,licy in on l I ~)'stem fu, which IS wing is making an IT appJicat
iN)
in<..'<"1fl)('t'8ting nll the :t"P'-'l'l~ of the policy.
11,is issue!- with th~ appmval of Competent Authority.

(JitentJ:·a Tiwar i)
Direct or (GA-I)