The Indian Cost Accounts Service Rules, 2015
Published vide Notification No. G.S.R. 214(E), dated 20th March, 2015
act2731
Ministry of Finance
(Department of Expenditure)
G.S.R. 214(E). – In exercise of the powers conferred by the proviso to article 309 of the Constitution and in supersession of the Indian Cost Accounts Service Rules, 2001, except as respects things done or omitted to have been done before such supersession, the President hereby makes the following rules, namely:-
1. Short title and commencement. – (1) These rules may be called the Indian Cost Accounts Service Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions. – In these rules, unless the context otherwise requires, –
(a) “Commission” means the Union Public Service Commission;
(b) “Controlling Authority” means the Government of India in the Ministry of Finance (Department of Expenditure);
(c) “Duty post” means any post in the Service, whether permanent or temporary, and specified in Schedule I,
(d) “Government” means the Government of India;
(e) “Grade” means a grade of the Service;
(f) “OBC” means other backward classes having the same meaning as provided in the Department of Personnel and Training O.M. No. 36012/22/22/93-Estt. (SCT), dated the 8th September, 1993 as amended from time to time.
(g) “Regular service” in relation to any grade means the period or periods of service in that grade, rendered after selection, under these rules, to that grade, and includes any period or period,-
(i) taken into account for purposes of seniority in the case of those appointed at the initial constitution of the service;
(ii) during which an officer would have held a duty post in that grade but for his being on leave or otherwise not being available for holding such post;
(h) “Schedule” means a Schedule to these rules;
(i) “Scheduled Castes” and “Scheduled Tribes” shall have the meanings respectively assigned to them in clauses (24) and (25) of article 366 of the Constitution;
(j) “Service” means the Indian Cost Accounts Service constituted under rule 3.
3. Constitution of Indian Cost Accounts Service. – (1) The Service known as the Indian Cost Accounts Service shall consist of persons appointed to the Service under rules 6 and 7.
(2) All the posts included in the Service shall be classified as Group ‘A’ posts.
4. Grade, authorised strength and its review. – (1) The duty posts included in the various grades of the Service, their number, pay band and grade pay or pay scale shall be as specified in Schedule I.
(2) The Government may, in consultation with the Commission, make such alteration to the strength of a grade as deemed necessary from time to time subject to any general or special orders that may be issued by the Government.
5. Members of Service. – The following persons shall be Members of the Service with effect from the dates indicated against them, namely:-
(a) a person holding appointment on regular basis in accordance with the provisions of the Indian Cost Accounts Service Rules, 2001, from the date of commencement of these rules;
(b) a person appointed to any duty post in any grade after the commencement of these rules, from the date of such appointment.
6. Initial Constitution of the Service. – (1) A person holding appointment to a grade in accordance with the provisions of the Indian Cost Accounts Service Rules, 2001, shall be deemed to have been appointed in the Service in that grade at the commencement of these rules.
(2) The regular continuous service of a person referred to in sub-rule (1) before the commencement of these rules shall count for the purposes of probation, confirmation, qualifying service for promotion, seniority and pension.
(3) To the extent the strength of the various grades in the Service have not been filled, in accordance with the provisions of this rule, the same shall be filled in accordance with the provisions of rule 7.
(4) The incumbent holding the post of Principal Adviser (Cost), who was appointed on regular basis to the said post before the commencement of these rules, shall be deemed to have been appointed to the said post under these rules and the service rendered by him in the said post before such commencement shall be taken into account for the purpose of promotion, etc.
7. Future maintenance of the Service. – (1) Any vacancy in any of the grades referred to in Schedule I, after the initial constitution of the Service as provided in rule 6, shall be filled in the manner specified in sub-rule (2).
(2) The method of recruitment, field of selection, minimum qualifying service in the next lower grade and other eligibility conditions for appointment to the various grades of the Service shall be as specified in Schedule II.
(3) The suitability of candidates for appointment to the various grades by promotion shall be determined by the Departmental Promotion Committees constituted by the Controlling Authority in the manner specified in Schedule III.
(4) Notwithstanding anything contained in these rules, where the Controlling Authority is of the opinion that it is necessary or expedient to do so, it may in consultation with the Commission fill a duty post in any grade by deputation or on short-term contract in accordance with the provisions contained in the Annexure to Schedule II.
8. Seniority. – (1) The relative seniority of the Members of the Service on commencement of these rules shall be the relative seniority in their respect grades as determined before the date of such commencement:
Provided that if the seniority of any Member of the Service had not been determined before the commencement of these rules, it shall be determined by the Government in accordance with the general instructions on seniority issued by the Government from time to time.
(2) The seniority of the persons recruited to the Service after the initial constitution shall be determined in accordance with the general instructions issued by the Government in the matter from time to time.
9. Probation. – (1) Every person appointed to the Service by direct recruitment shall be on probation for a period of two years:
Provided that the Controlling Authority may extend or curtail the period of probation in accordance with the instructions issued by the Government from time to time:
Provided further that any decision for extension of probation shall be taken within eight weeks after the expiry of the previous probationary period and communicated in writing to the concerned officer together with the reasons for so doing within the said period.
(2) On the completion of the period of probation or any extension thereof, persons shall, if considered fit for permanent appointment, be retained in their appointment on a regular basis and be confirmed.
(3) If, during the period of probation or any extension thereof, as the case may be, the Government is of the opinion that an officer is not fit for permanent appointment, it may discharge or revert the candidate to the post held by him prior to his appointment in the Service, as the case may be, or pass such Orders as it deems fit.
(4) During the period of probation or any extension thereof, the candidates may be required by the Government to undergo such course of training and instructions and to pass such examinations and tests (including examination in Hindi) as it may deem fit, as a condition to the satisfactory completion of the probation.
(5) As regards other matters relating to probation, the Members of the Service shall be governed by the instructions issued by the Government in this regard from time to time.
10. Non-functional upgradation. – (1) Whenever any Indian Administrative Service officer of the State or Joint Cadre is posted at the Centre to a particular grade carrying a specific grade pay in Pay Band 3, Pay Band 4 or HAG, the Members of the Service, who are senior to such Indian Administrative Service officer by two years or more and have not so far been promoted to that particular grade, shall be granted the same grade on non-functional basis from the date of posting of the Indian Administrative Service officer in that particular grade at the Centre, in accordance with Government of India, Department of Personnel and Training O.M. No. 14017/64/2008-Estt. (RR), dated 24th April, 2009 and the instructions or orders issued on the subject from time to time.
(2) All the eligibility criteria and promotional norms including ‘benchmark’ for up-gradation to a particular grade pay shall have to be met at the time of screening by the Screening Committee as specified in Schedule III for grant of higher Pay Band and Grade Pay or Pay Scale under the orders referred to in sub-rule(1).
11. Liability to serve anywhere in India or outside. – A Member of the Service shall be liable to serve anywhere in India or outside the country.
12. Other conditions of Service. – The conditions of service of Members of the Service in respect of matters for which no provision has been made in these rules shall, unless the Government otherwise orders, be the same as are applicable from time to time to the officers of the Central Civil Services Group ‘A’.
13. Disqualification. – No person, –
(a) who, has entered into or contracted a marriage with a person having a spouse living; or
(b) who, having a spouse living, has entered into or contracted a marriage with any person,
Shall be eligible for appointment to the Service:
Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.
14. Power to relax. – Where the Government is of the opinion that it is necessary or expedient so to do, it may, by order, for reasons to be recorded in writing and in consultation with the Commission, relax any of the provisions of these rules with respect to any class or category of persons.
15. Saving. – Nothing in these rules shall effect reservation, relaxation of age limit and other concessions required to be provided for the Scheduled Castes, Scheduled Tribes, ex-servicemen and other special categories of persons in accordance with the orders issued by the Central Government from time to time in this regard.
16. Interpretation. – If any question relating to interpretation of these rules arises, it shall be referred to the Government for its decision.
Schedule I
[See rules 2(d), 4(1) and 7(1)]
Statement showing the Name, Number, Pay Band and Grade Pay or Pay Scale of duty posts included in the various grades of the Indian Cost Accounts Service
SI.No. | Designation of post | Number of posts | Pay Band and Grade Pay or Pay Scale |
(1) | (2) | (3) | (4) |
1. | Chief Adviser (Cost) | 1 | Apex Scale: Rs. 80000 (Fixed) |
2. | Higher Administrative Grade + Additional Chief Adviser (Cost) | 2 | Higher Administrative Grade + Scale: Rs. 75500 – |
3. | Higher Administrative Grade | 3 | Higher Administrative Grade |
4. | Senior Administrative Grade Adviser (Cost) | 21 | Pay Band-4: Rs. 37400-67000 plus Grade Pay Rs. 10000 |
5. | Junior Administrative Grade (Nonfunctional Selection Grade) | 57 | Pay Band-4: Rs. 37400-67000 plus Grade Pay Rs. 8700 |
Junior Administrative Grade Joint Director (Cost) | Pay Band-3: Rs. 15600-39100 plus Grade Pay Rs. 7600 | ||
6. | Senior Time Scale Deputy Director (Cost) | 43 | Pay Band-3: Rs.15600-39100 plus Grade Pay Rs. 6600 |
7. | Junior Time Scale Assistant Director (Cost) | 29 | Pay Band-3: Rs. 15600-39100 plus Grade Pay Rs. 5400 |
8. | Reserves | 20 | Pay Band-3: Rs. 15600-39100 plus Grade Pay Rs. 5400 |
Total | 176 |
Note: The number of posts in Non-functional Selection Grade shall be equal to thirty per cent, of the senior duty posts (that is all duty posts at the level of Senior Time Scale and above in the cadre)
Schedule II
[See rule 7 (2)]
Statement showing the methods of recruitment, field of promotion, minimum qualifying service in the next lower grade and other eligibility conditions for appointment of officers by promotion/direct recruitment/deputation to duty posts included in the various grades.
S.No. | Designation of post | Whether Selection or non-selection | Method of recruitment | Field of selection, minimum qualifying service | ||
(1) | (2) | (3) | (4) | (5) | ||
1. | Chief Adviser (Cost) Apex Scale: Rs. 80000 (Fixed) | Selection | By promotion failing which by deputation (Including Short | Additional Chief Adviser (Cost) in the Higher Administrative | ||
2. | Additional Chief Adviser (Cost) Higher Administrative Grade+ | Selection | By promotion | Principal Adviser (Cost) in the Higher Administrative Grade | ||
3. | Principal Adviser (Cost) Higher Administrative Grade | Selection | By promotion | (a) Officers holding the post of Adviser (Cost) in the Senior | ||
(b) Officers with twenty five years’ regular service in Group | ||||||
(c) Officers with twenty one years’ regular service in Group | ||||||
4. | Adviser (Cost) Senior Administrative Grade Pay | Selection | By promotion | (a) Officers in the Junior Administrative Grade with eight | ||
(b) Officers with seventeen years’ regular service in Group | ||||||
(c) Officers with thirteen years’ regular service in Group | ||||||
5. | Director (Cost) Selection Grade in Junior Administrative | By placement subject to suitability | (a) Officers in the Junior Administrative Grade with five | |||
(b) Officers of the Junior Administrative Grade who have | ||||||
(c) Officers of the Junior Administrative Grade who have | ||||||
Note: The requirement of ten years of regular service | ||||||
6. | Joint Director (Cost) Junior Administrative Grade Pay Band-3: | Selection | By promotion failing which by deputation (Including Short | Officers holding the post of Deputy Director (Cost) with five | ||
7. | Deputy Director (Cost) Senior Time Scale Pay Band-3: Rs. | Selection | By promotion failing which by deputation (Including Short | Officers holding the post of Assistant Director (Cost) with | ||
8. | Assistant Director (Cost) Junior Time Scale Pay Band-3: Rs. | Not applicable | By direct recruitment | (a) Age: Not exceeding thirty-five years (relaxable | ||
(b) Educational qualification: | ||||||
(A) Essential: | ||||||
A qualification recognised for enrolment in the Register of | ||||||
(B) Desirable: | ||||||
(i) Degree from a recognised University; | ||||||
(ii) three years’ experience in Cost Accounting Work. | ||||||
Note1: | Qualifications are relaxable at the discretion of the Union | |||||
Note2: | Recruitment to the post of Assistant Director (Cost) shall be | |||||
Note3: | The crucial date for determining the age limit shall be as | |||||
Annexure to Schedule II
[See rule 7 (4)]
Statement showing field of selection and other eligibility conditions in the cases of appointment to duty posts included in the various grades of the Indian Cost Accounts Service by deputation or short-term contract.
SI. No. | Designation of post | Field of selection, minimum qualifying | ||
(1) | (2) | (3) | ||
1. | Chief Adviser (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with one years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | twenty years’ experience in Cost Accounting. | |||
2. | Additional Chief Adviser (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with one year regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | nineteen years’ experience in Cost Accounting. | |||
3. | Principal Adviser (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with three years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | eighteen years’ experience in Cost Accounting. | |||
4. | Adviser (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with eight years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | fifteen years’ experience in Cost Accounting. | |||
5. | Joint Director (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with five years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | ten years’ experience in Cost Accounting. | |||
6. | Deputy Director (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with five years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Member of the Institute of Chartered Accountants of India or | |||
(ii) | five years’ experience in Cost Accounting. | |||
7. | Assistant Director (Cost) | Officers of the Central Government or State Government or | ||
(a) | (i) | holding analogous post on a regular basis in the parent cadre | ||
(ii) | with three years’ regular service in the grade rendered after | |||
(iii) | with eight years’ regular service in the grade rendered after | |||
(b) | possessing the following educational qualifications and | |||
(i) | Essential: | |||
A qualification recognised for enrolment in the Register of | ||||
(ii) | Desirable: | |||
(1) | Degree from a recognised University; | |||
(2) | three years’ experience in Cost Accounting. | |||
Note 1: | The period of deputation or short-term contract including the | |||
Note 2: | Not more than twenty per cent, of the sanctioned strength in | |||
Schedule III
[See rule 7 (3) and 10]
Statement showing composition of Departmental Promotion Committee/ Screening Committee for considering cases of promotion/ confirmation and grant of Non-Functional Upgradation for various posts in the Indian Cost Accounts Service.
SI.No. | Designation of post | Composition of Departmental Promotion Committee | Composition of Departmental Promotion Committee | Composition of Screening Committee for grant of |
(1) | (2) | (3) | (4) | (5) |
1. | Chief Adviser (Cost), Apex Scale | (i) Chairman or Member of the Union Public Service Commission (ii) Secretary, Ministry of Finance, Department of Expenditure (iii) Secretary, Ministry of Finance, Department of Economic | Not applicable | Not applicable |
2. | Additional Chief Adviser (Cost) Higher Administrative Grade+ | (i) Chairman or Member of the Union Public Service Commission (ii) Secretary, Ministry of Finance, Department of Expenditure (iii) Secretary, Ministry of Finance, Department of Economic | Not applicable | Not applicable |
3. | Principal Adviser (Cost), Higher Administrative Grade | (i) Chairman or Member of the Union Public Service Commission (ii) Secretary, Ministry of Finance, Department of Expenditure (iii) Chief Adviser (Cost) or Additional Chief Adviser (Cost) | Not applicable | (i) Secretary, Ministry of Finance, Department of Expenditure (ii) Additional Secretary, Ministry of Finance, Department of (iii) Chief Adviser (Cost) or Additional Chief |
4. | Adviser (Cost), | (i) Chairman or Member of the Union Public Service (ii) Secretary, Ministry of Finance, Department of (iii) Chief Adviser (Cost) or Additional Chief | Not Applicable | (i) Secretary, Ministry of Finance, Department of (ii) Additional Secretary, Ministry of Finance, (iii) Chief Adviser (Cost) or Additional Chief |
5. | Director (Cost) Selection Grade in Junior Administrative Grade | Screening Committee: (i) Secretary, Ministry of Finance, Department of Expenditure (ii) Chief Adviser (Cost) or Additional Chief Adviser (Cost) (iii) Joint Secretary (Personnel), Ministry of Finance, (iv) Joint Secretary (Administrative Tribunal and | Not applicable | (i) Secretary, Ministry of Finance, Department of (ii) Chief Adviser (Cost) or Additional Chief (iii) Joint Secretary (Personnel), Ministry of (iv) Joint Secretary (Administration Tribunal and |
6. | Joint Director (Cost) | (i) Chairman or Member of the Union Public Service (ii) Secretary, Ministry of Finance, Department of (iii) Chief Adviser (Cost) or Additional Chief | Not applicable | (i) Secretary, Ministry of Finance, Department of (ii) Chief Adviser (Cost) or Additional Chief (iii) Joint Secretary (Personnel), Ministry of (iv) Joint Secretary (Administration Tribunal and |
7. | Senior Time Scale | (i) Secretary, Ministry of Finance, Department of (ii) Chief Adviser (Cost) or Additional Chief (iii) Joint Secretary (Personnel), Ministry of (iv) Director, Department of Personnel and Training | Not applicable | |
8. | Assistant Director (Cost) | Not applicable | (i) Secretary, Ministry of Finance, Department of (ii) Chief Adviser (Cost or Additional Chief (iii) Joint Secretary (Personnel), Ministry of (iv) Director (Administration), Department of |
Note 1: The absence of a Member, other than the Chairman or a Member of the Commission shall not invalidate the proceedings of the Departmental Promotion Committee, if the other Member(s) of that Committee attended its meeting.
Note 2: Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors shall also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less, and have successfully completed their probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligible service.
Note 3: These rules shall come into force from the date of their publication in the Official Gazette, however, sub-rule (4) of rule 6 shall come into force with retrospective effect with a view to regularise the service of the incumbent referred to in the said-rule and it is certified that by giving retrospective effect to aforesaid sub-rule, the interest of no body is likely to be adversely affected.
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