Transfer is an inevitable part of Public Service. All categories of employees may be transferred in public interest. The guiding principle behind transfers will be administrative exigencies and public interest.

In compliance with the Hon’ble Supreme Court’s order dated 31 October 2013 in WP (Civil) No. 82/2011, Headquarters vide Circular No. 1 –Staff Wing/2014 issued vide letter No 10-Staff (App-II) 63-2013 dated 06 January 2014 has circulated broad guidelines/ instructions for transfer and posting of Gr. ‘B’ & ‘C’ staff.1 To bring transparency in the matter of transfer and posting of officers and staff at all levels and to ensure minimum tenure of their posting Headquarters has instructed that Transfer and Posting Boards, consisting of minimum of three member, shall be constituted in all the IA&AD offices, which will recommend the transfer and posting of all the staff of the Office.

In pursuance of the aforesaid instructions the following Transfer and Posting Guidelines have been framed:

  1. Two Transfer and Posting Boards (TPBs) have been constituted each for transfer and posting of Gazetted (Sr. AO and AAOs) and Non-Gazetted (other than Sr. AO and AAOs) employees.
  2. The meeting of the TPB will normally held once a year or as and when the need arises. Transfer and posting due during the span of next six months will be considered in the first meeting.
  3. The decision of the TPB will be recommendatory and final decision will rest with the accepting authorities i.e. Principal Accountant General in the case of Gazetted staff and Deputy Accountant General in the case of Non-Gazetted staff.
  4. All officers and staff are liable to be posted in any Sections/ Wings of headquarters of the office as well as in field for audit. However, requests from individuals for transfer/ posting on personal, health and any other genuine grounds, either prematurely or otherwise would be considered by the Board. Transfer/posting to any Sections/Wings shall not be claimed by any official as a matter of right.
  5. While considering the proposal for transfer and posting of officers and staff, the TPB will keep in mind the fact that the staff who have rendered two or more than two years in a particular Section/ Wing should be rotated and posted to other Sections/ Wing so that the staff could gain experience of work of various Section/ Wing. Thus, the employees from a particular Section to other Section in the headquarters, and from headquarters to the field audit will not be transferred before the lapse of a minimum period of two years, except in case of promotion, retirement, work requirement and administrative exigencies, etc.
  6. No official will be retained in the same Section for a period exceeding five years without approval of Head of the Department.
  7. The deciding factor for posting as well as continuance in the field audit would be the quality of output including contribution to CAG Audit Reports approved by the headquarters. Quarter wise review of contribution of field officers/officials will be carried out.
  8. The Pr. Accountant General can assign any special work viz Performance Audits, Thematic cum Compliance Audit and any other work to any of the staff in Group ‘A’, ‘B’ and ‘C’ cadre keeping in view the best interest of the office. The officers and staff who have been assigned Performance Audits/ Thematic Audits, shall not be transferred till completion of assignment/ until consent of their supervisory officers has been obtained.
  9. The newly recruited Group ‘B’ and ‘C’ staff will not be transferred/ posted from the headquarters to the field audit until they successfully complete the prescribed probation period.
  10. Keeping in view importance of work, the personal staff in Pr. Accountant General’s Sectt./ Group Officer’s Sectt. shall be transferred in consultation with the Accountant General / Group Officer.
  11. As far as possible persons with physical disabilities will not be transferred frequently and may be posted where their services can be utilized optimally.
  12. The accepting authorities can issue transfer and posting orders directly on a case to case basis under emergent conditions where the meetings of the Transfer and Posting Board cannot be convened on a short notice or for reasons to be recorded in writing. This will, however, be undertaken only under exceptional circumstances and not as a norm.


Principal Accountant General

1 Though the Sr. Audit Officer falling under Group ‘B’ Gazetted Officer has now been classified as Group ‘A’, for the purpose of intra-office transfer and posting, these guidelines will also be applicable to the Sr. Audit Officer until issuance of specific guidelines by the CAG Office/Government of India.



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