The May/June 2019 EOT 141 paper is a classic reference for departmental tests. Based on the analysis of that session’s questions and high-yield areas, here are 10 lines of essential tips:
Constitutional Focus: Memorize Article 202 (Annual Financial Statement) and Article 266/267 (Consolidated vs. Contingency Funds), as they appear in almost every session.
Pension Calculation: Practice the formula for “Retirement Gratuity” and “Service Pension”; the 2019 paper specifically tested the 1/4th of basic pay calculation.
Audit Queries: Understand the timeline for responding to AG (Accountant General) audit objections; the exam often asks for the specific number of weeks/months allowed for a reply.
Treasury Form Mastery: Keep a list of forms; Form 47 (Pension) and Form 103 (Bills) were prominent in the 2019 session.
Budget Codes: Focus on the “4-2-3-2-3” coding pattern (Major, Sub-Major, Minor, Group Sub-Head, Sub-Head) found in the Budget Manual.
Leave Encashment: Review the rules for encashment of Earned Leave (EL) at the time of retirement, specifically the 300-day maximum limit.
Qualifying Service: Be ready for “Weightage” questions; 2019 papers frequently asked how many years of weightage are added for specific service periods.
Contingent Charges: Study the Financial Code Chapter VI regarding who has the authority to sanction “Non-Recurring” contingent expenditure.
Commutation Rules: Know the commutation table values; questions often ask for the “Commutation Factor” based on the age next birthday.
Index Speed: Since it’s a “With Books” exam, the best tip from 2019 is to use the Alphabetical Index at the back of the Financial Code Volume I to find keywords quickly.