SL Accountant Service Exam Schedule 2017
SL Accountant Service Exam Schedule 2017
It is hereby notified that First Efficiency Bar Examination for the officers in Sri Lanka Administrative Service, Sri Lanka
Engineering Service, Sri Lanka Scientific Service, Sri Lanka Architects' Service, Sri Lanka Accountants' Service and Sri
Lanka Planning Service 2016(II) and Second Efficiency Bar Examination for the officers in Sri Lanka Administrative
Service, Sri Lanka Accountants' Service and Sri Lanka Planning Service 2017(I) shall be held in Colombo during
weekends from 20.05.2017 to 22.07.2017 by the Director General Sri Lanka Institute of Development Administration,
under the supervision and direction of Ministry of Public Administration and Management.
02. The language test relevant to the Efficiency Bar Examinations which is due to be held in respect of the above
services shall be as follows:
04. This examination shall be conducted by the Director General of Sri Lanka Institute of Development
Administration and the candidates shall be bound by the rules and regulations imposed by him with regard to conducting
the examination. Candidates shall be subjected to any punishment imposed by Disciplinary Authority for violation of
these rules and regulations.
05. Applications for the examination can strictly be made online through [Link]. the official web site of
the Sri Lanka Institute of Development Administration. It is possible to commence the filling of application by selecting
the relevant examination from the sub menu “Apply Online” at the right side of web site's main page.
Filling of applications is strictly allowed during the period from 8.00 a.m. on 12.04.2017 up to 12.00 midnight
on 02.05.2017.
06. Examination Fees .– The candidates appearing for the examination for the first time need not to pay the
examination fees. At such occasions where a candidate, who has made application, has not sat for the examination even
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after issuing an admission by Sri Lanka Institute of Development Administration that should be considered as a sitting for
the examination. For subsequent sittings, officers shall pay the examination fee in the following manner.
Officers in Sri Lanka Administrative Service, Sri Lanka Accountants' Service and Sri Lanka Planning Service
should pay the examination fee considering that the First Examination Bar Examination as one Examination and Second
Efficiency Bar Examination as another examination. Accordingly, Rs. 1,000 should be paid if it is applied for more than
one subject of the First Efficiency Bar examination. Rs. 1,000 should be paid if it is applied for more than one subject of
the Second Efficiency Bar Examination. Rs. 500 should be paid if it is applied only for one subject of the First Efficiency
Bar examination and Rs. 500 should be paid if it is applied only for one subject of the Second Efficiency Bar Examination.
The officers in Sri Lanka Engineering Service, Sri Lanka Scientific Service and Sri Lanka Architects' Service
should pay Rs. 1,000, if they applying for more than one subject of the First Efficiency Bar examination and Rs. 500
should be paid, if they are sitting for only one subject.
Examination fee shall be paid by any post office all over the Island (except sub post offices) to be credited to
the “SLIDA”account and the number of the receipt issued shall be indicated in the relevant cages of the application.
When filling the application for inland telegraphic money order (format 85) for payment of money to “SLIDA” account,
“SLIDA” should be mentioned as the recipient. In the meantime, the code name of the relevant examination shall be
indicated at the place for the recipient's address. (The code names should be as mentioned in section 02).
Further, when crediting money to the account, the application shall be filled including the name of the applicant
as the remitter and the N.I.C. Number of the applicant at the space for the address of the remitter.
07. Getting Admissions for the First Efficiency Bar Examination for Sri Lanka Administrative Service, Sri Lanka
Engineering Service, Sri Lanka Scientific Service and Sri Lanka Architects' Service, Sri Lanka Accountants' Service and
Sri Lanka Planning Service and Second Efficiency Bar examination for Sri Lanka Administrative Service, Sri Lanka
Accountants' Service and Sri Lanka Planning Service.
When the applications filled online is submitted, the candidate will be issued a confirmation number and the
candidate shall keep it for further inquiries. Candidates will be able to get their admission card of the examination by way
of following the instructions indicated in the web page to which the candidate shall have the access once the application
duly perfected is sent online. The candidate shall get a printed copy of the admission card and get his signature certified
by the respective Head of the Department or a deputy officer authorized by the Head for the purpose. The admission card
certified in this manner shall be submitted to the Supervisor of the examination. A copy of admission card certified as
for that manner shall be submitted to the Head of the Departments for the purpose of attaching to the personal file of the
candidates.
Note.– The private address, place of work and the official address shall be clearly included when filling the
application online.
08. Any clarification regarding the process for submitting applications can be obtained through the Telephone
Number 011 - 5980236 of Sri Lanka Institute of Development Administration. Communication can be made through this
line from 8.30 a.m up to 4.15 p.m. during working days of the week from 12.04.2017 to 02.05.2017.
09. Head of Departments should grant duty leave for the officers who possess admissions enabling them to sit
for the examination. If it is required to get their candidature confirmed, it can be done through the Telephone Number
011-5980236. Candidates shall not be paid traveling expenses for appearing for the examination.
10. Identity of Candidates.– Candidates shall be required to prove their identity at the examination hall to the
satisfaction of the supervisor for each subject they offer. For this purpose, one of the following documents should be
submitted to the supervisor.
(i) The National Identity Card issued by the Department of Registration of Persons.
The candidature of those who fail to produce any of the above-mentioned documents may be cancelled at the
discretion of the Director General of Sri Lanka Institute of Development Administration.
11. The examination will be held in Sinhala, Tamil and English media. If it is found that a candidate has appeared
for the examination in a language medium that he/she is not entitled to, the candidature of such applicant shall be cancelled.
A candidate shall not be permitted to change the language medium indicated in the application form.
12. Scheme of Examination.– Subjects and the syllabus of each Efficiency Bar Examination are as follows :- Duration
of each question paper is three (03 hours). At least forty (40) marks shall be obtained for each subject by a candidate to
pass this Efficiency Bar Examination.
12.1 1st Efficiency Bar Examination for officers in Sri Lanka Administrative Service (Appendix "G" of Sri Lanka
Administrative Service Minute published in the Gazette Extraordinary No. 1842/2 dated 23.12.2013)
The officers in Sri Lanka Administrative Service, who have not completed this examination so far, shall
be eligible to sit for this examination.
The subjects of the 1st Efficiency Bar Examination are given below :
12.1.1 Law
Three question papers based on the following :
A candidate shall be required to obtain a minimum of thirty five (35%) of marks each paper and an average
of Forty percent (40%) in order to pass the subject of law.
(i) Principles of Economics with special reference to theories of Value, Production and Distribution;
(ii) Money, Production and Distribution ;
(iii) Economic background of Sri Lanka and policies, strategies and programmes relevant to economic
development with special reference to the Economic Structure of Sri Lanka.
A candidate shall be required to obtain at least twenty (20) marks for each part to pass the subject of
Economics and Sociology.
12.1.4. Financial management and procurement procedure in the public sector (Subject No. 04-100 marks)
A question paper based on the following :
(ii) Appointment of Accounting Officers, Chief Accounting Officers and Revenue Accounting Officers,
their Powers and Functions/accountability and nature of accountability.
12.2 First Efficiency Bar Examination for the officers in Sri Lanka Engineering Service (Schedule ''iii'' of Sri
Lanka Engineering Service Minute, published in the Gazette Extraordinary No. 1836/6 dated 11.11.2013).
The officers in Sri Lanka Engineering Service, who have not completed this examination so far, shall be
eligible to sit for this examination.
12.3 First Efficiency Bar Examination for the officers in Sri Lanka Scientific Service (Appendix 4 of Sri Lanka
Scientific Service Minute, published in the Gazette Extraordinary No. 1877/27 dated 28.08.2014) and
First Efficiency Bar Examination for the officers in Sri Lanka Architects' Service (Appendix 4 of Sri Lanka
Architects' Service Minute, published in the Gazette Extraordinary No. 1877/28 dated 28.08.2014)
(ii) Appointment of Accounting Officer, Chief Accounting Officers on State Revenue, their powers and
role/accountability and the nature of their responsibilities.
(ii) Procedural Rules of Public Service Commission published in the Gazette Extraordinary No.
1589/30 dated 20.02.2009.
Note.– The candidate shall be required to obtain at least 40% of marks for the subject.
12.4 First Efficiency Bar Examination for the officers of Sri Lanka Accountants' Service (The appendix 03
of the Service Minute of Sri Lanka Accountants' Service published on the Gazette Extraordinary dated
10.09.2010 and No. 1670/33)
The officers in Sri Lanka Accountants' Service, who have not completed this examination so far, shall be
eligible to sit for this examination.
Sale of goods
Hire purchase
Negotiable instruments
Guarantee of Securities
Insurance
Report writing and presenting information to the Management (Subject No. 08) (100 marks)
12.4.4
Importance of accuracy, of timeliness and of perfection of management information, Dealing with
reference information
Periodic and ad-hoc reports
Writing minutes of meetings and notes
Structure of management reports
Important results that should be highlighted
Interpretation of results
Suggesting variations
Use of statistical name systems in data analysis
Comparison of Performance
Use of ratios and percentages in management reports
Diagrammatic representation
Listening to professional talks and lectures
Reporting lectures through speech
Panel discussions
Seminar abilities
Delivering a speech
Note.- The candidate shall be required to obtain at least 40% marks for the subject to pass.
12.5 First Efficiency Bar Examination for the Officers in Grade III of Sri Lanka Planning Service (The
appendix C Service Minute of the Sri Lanka Planning Service published on the Gazette Extraordinary
dated 10.09.2010 and No. 1670/32).
The officers in Sri Lanka Planning Service, who have not completed this examination so far, shall be
eligible to sit for this examination.
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12.5.1 The examination should be passed within the prescribed time period as per the provisions in the
Service Minute and the Letter of Appointment and an officer is allowed to appear for all the papers
at one sitting or different sittings for each subject.
Scheme of Examination :
Planning concepts, Methodology and Planning Institutions (Subject No. 09) (100 marks)
12.5.2
(i) National Objectives and priorities and planning policy framework and programmes for their
achievement.
(ii) Methodology for National Planning, Major problem areas in Planning, Public participation
and mobilization of resources etc.
(iii) Nature and sources of data for National Planning, Collection of data, presentation of
interpretation and analysis, field supervision and investigations demographic concepts,
economic projections and policy analysis.
Project Planning, Implementation, Supervision and Monitoring (Subject No. 11) (100 marks)
12.5.4
(i) Planning, Identification and defining projects and project planning policies, theories, selection
of location, estimation of technology and cost and benefits, technical, financial and economic
analysis.
(ii) Project Implementation and operation/supervision, proper and timely implementation of
projects and programmes, preparation of detailed operational plans and implementation
schedules, co-ordination of monitoring and progress control and follow up action.
12.5.5 Institution Regulations and Financial methods of the Public Sector (Subject No. 12) (100
marks)
(ii) Chapters vii, ix, xi, xii, xv, xxiii, xxv, xxvi, xxvii, xxviii, xxix, xxx, xxxi, xxxii, xxxiii, xL vii,
xLviii Procedural rules of Public Service Commission (I to VI).
(iii) Financial Control of Sri Lanka.- Statutory Provisions relating to Public Finance Management,
Parliamentary Control over Public Finance, Consolidated Fund and its operation, Aim of
Appropriation and Appropriation Methods, State revenue, powers and function of Minister
of Finance, powers and the function of the Treasury, Warrant and Imprest Authority, Auditor
General his powers and function, Public Expenditure Committee, Public Enterprises
Committee.
(iv) Appointment of Accounting Officers, Chief Accounting Officers and Accounting officers of
State Revenue their powers and function.
(v) Planning and Management of State Expenditure, Identification of objectives and functions
of organizations, preparation of annual estimates and expenditure and taking final decisions,
effecting changes in the approved estimates of expenditure, implementation of virement
procedure, management of cadres in the Public Sector, supplementary estimates.
(vi) Government Procurement Procedure.- Procuring goods, services and work, composition of
Tender Boards and technical evaluation committees, powers and function of appointment,
tender evaluation procedure, management of foreign funded projects.
(i) A written examination in English Language will be held to test the academic and professional
knowledge of English of candidates in relation to subject of Planning, Development and
Management.
12.6 Second Efficiency Bar Examination for the officers in Sri Lanka Administrative Service (Appendix "h"
of the Service Minute of Sri Lanka Administrative Service published in the Gazette Extraordinary No.
1842/2 dated 23.12.2013)
The officers in Sri Lanka Administrative Service, who have not completed this examination so far, shall
be eligible to sit for this examination.
Economic and social policies (With special reference to Sri Lanka) (Subject No. 14) (100
12.6.1
marks)
This question paper is based on matters affecting the formulation of economic and social policies
using principles of Economics and Social Sciences in the context of recent economic, social and
political history of Sri Lanka.
Note.- The candidate shall be required to obtain at least 40% marks for this subject.
Process of Development Administration (With special reference to Sri Lanka) (Subject No.
12.6.2
15) (100 marks)
This question paper is based on the functioning and inter-relationships of institutions entrusted
with the responsibility of development administration with special reference to matters mentioned
below :
Note.- The candidate shall be required to obtain at least 40% marks for the subject.
Use of information and communication technology for management (Subject No. 16) (100
12.6.3
marks)
This is a practical test conducted by the Sri Lanka Institute of Development Administration to test
the knowledge of the applicant on following subject areas.
(i) Importance of the use of information and communication technology for state institutes.
(ii) Data analysis and preparation of reports.
(iii) Data base management and retrieval of information.
(iv) Use of information and communication technology in project management.
(v) Preparation of management information systems.
Note.- The candidate shall be required to obtain at least 40% marks for the subject.
The candidate should possess the ability to function effectively in the following Language
functions.
· General Greetings and Introductions
· Giving and Getting information
· Advising, Suggesting and Expressing Opinions
· Telephone skills
· Interviewing skills
· Expression skills
· Listening and Note Taking skills
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Note : A candidate shall be required to obtain at least of 40% marks for this subject.
12.7 Second Efficiency Bar Examination for officers in Sri Lanka Accountants' Service :
(Appendix 04 of the Service Minute of Sri Lanka Accountants' Service published in the Gazette
Extraordinary No. 1670/33 dated 10.09.2010)
The officers in Sri Lanka Accountants' Service, who have not completed this examination so far, shall
be eligible to sit for this examination.
The subjects for the second efficiency bar examination are as follows :
12.7.1 Management Accountancy (Subject No. 18) Question paper - duration 03 hours (100 marks)
Control theory on accounting - Feedback - open and closed. Types of ideal standard costs,
principles of performance standards and their application, revision of standards, learning circles
and determination of motivation, analysis of variations and sub variations, analysis of significance,
presentation and investigation of variances, behavioral aspects of control accounting, concepts of
budgeting, administration of budgetary control, the budget manual, fixed and flexible budgets,
master and supplementary budgets, budget centers, management participation, intervention and
motivation in the preparation of budgets, the budget period and identification of the principal
budget factor.
Note : A candidate shall be required to obtain at least 40% marks for this subject.
Public Financial Management (Subject No. 19) Question paper - duration 03 hours (100
12.7.2
marks)
Knowledge of Constitutional and Legal framework of public finance Institutional framework, Central
government Public corporations, Local Government Institutions, Co-operative movements etc.
Parliamentary Control, Functions of the Treasury, Ministry of Planning, Estimates Committee,
Auditor General, Public Accounts Committee, Consolidated Fund, problems of parliamentary
Control.
Financial Circle, Preparation of Planning programmes, Preparations of budget, approval of funds,
accounting, reporting, monitoring and auditing.
Project evaluation, service prices and use of statistical data, payment theory and deciding on the
anticipated value.
Cost benefit analysis, discounted cash flow, internal effective ratio, project ranking, economic
financial and management aspects of project formulation and evaluation, successful Submission
of projects.
12.7.3 Management and Organization (Subject No. 20) Question paper - duration 03 hours (100 marks)
Candidates are not allowed to select questions on their preference.
Questions will be set to test the knowledge of the candidate on management and principles of
organization, use of these principles with regard tot he problems and issues in the public sector and
the knowledge on new management strategies and techniques.
Note : The candidate shall be required to obtain at least of 40% marks for this subject.
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12.8 Second Efficiency Bar examination for officers in Sri Lanka Planning Service :
(Appendix "d" of the Service Minute of Sri Lanka Planning Service published in the Gazette extraordinary
No. 1670/32 dated 10.09.2010)
The officers in Sri Lanka Planning Service, who have not completed this examination so far, shall be
eligible to sit for this examination.
12.8.1 The second efficiency bar examination shall consist of the following subjects :
12.8.2 The examination should be passed within or before the prescribed period as per the provisions
in the Service Minute and the letter of appointment and an officer is allowed to appear for all the
subjects at one sitting or subjects separately at several sittings.
Note : The candidate shall be required to obtain at least 40% marks for this subject.
Current International Economic Crises and their impact on Sri Lankan Economy. (Answers have
to be given on topics which have a timely relevance to emerging world economic conditions)
Note : The candidate shall be required to obtain at least 40% marks for this subject.
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01 1st Efficiency Bar Constitutional Law and 01 -I 20.05. 2017 9.00 a. m. -12.00 p. m.
Examination for Administrative Law
Officers of Sri Lanka Legal Systems of Sri Lanka 01-II 20.05. 2017 12.30 p. m. - 03.30 p. m.
Administrative Criminal Law and Evidence Law 01-III 21.05. 2017 09.00 a. m. - 12.00 p. m.
Service Administration 02-I 21.05. 2017 12.30 p. m. - 03.30 p. m.
Economics and Sociology 03 27.05. 2017 09.00 a. m. - 12.00 p.m.
Financial Management in the public 04 27.05. 2017 12.30 p. m. - 03.30 p. m.
sector and procurement process
02 1st Efficiency Bar Financial Systems 05-I 28.05. 2017 09.00 a. m. - 12.00 p. m.
Examination for
Officers of Sri Lanka Administration 02-II 28.05. 2017 12.30 p. m. - 03.30 p.m.
Engineering Service
03 1st Efficiency Bar Financial Systems 05-II 03.06. 2017 09.00 a. m. - 12.00 p. m.
Examination for
Officers of Sri Lanka Administration 02-III 03.06. 2017 12.30 p. m. - 03.30 p.m.
Scientific Service
04 1st Efficiency Bar Financial Systems 05-II 03.06. 2017 09.00 a. m. - 12.00 p. m.
Examination for
Officers of Sri Lanka Administration 02-III 03.06. 2017 12.30 p. m. - 03.30 p.m.
Architects' Service
05 1st Efficiency Bar Government Financial regulations 06 10.06.2017 09.00 a. m. - 12.00 p. m.
Examination for Officers Law and Management 07 10.06.2017 12.30 p. m. - 03.30 p.m.
of Sri Lanka Accountants' Administration 02-IV 17.06.2017 09.00 a. m. - 12.00 p. m.
Service Report writing and Presenting 08 17.06.2017 12.30 p. m. - 03.30 p.m.
Information to Management
07 2nd Efficiency Bar Economic and Social Policy 14 01.07.2017 09.00 a. m. - 12.00 p. m.
Examination for Officers (With special reference to Sri Lanka)
of Sri Lanka Administrative Process of Development 15 01.07.2017 12.30 p. m. - 03.30 p.m.
Service Administration
(With special reference to Sri
Lanka)
Use of Information and 16 Date of the practical test to be held by
Communication Technology for shall be informed by the Director General
management of Sri Lanka Institute of Development
Administration after the closing date
of applications
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Note: 1. The exemption for Sociology or Economics in the First Efficiency Bar shall be made applicable to
the officers of Sri Lanka Administrative Service recruited from 01.07.2012 to 23.12.2013 under the
Service Minute No. 1419/3 dated 14.11.2005.
14.2 Even though as per the interim provisions 1.5(b) of Sri Lanka Administrative Service Minute, the officers
were required to pass the Efficiency Bar Examination under the provisions of previous service minutes
before the effective date of (01.07.2012) of the above service minute, the officers who are unable to pass
the same as at 31.12.2014 should complete the Efficiency Bar Examination by passing the subjects of the
Efficiency Bar Examinations held under the existing service minute which are conforming to the subjects
of each Efficiency Bar Examination as per the existed service minute. Corresponding subjects are given
in the following table.
Service Minute No. 1419/3 dated 14.11.2005 The New Service Minute No. 1842/2 dated
23.12.2013
Law Law
(First Efficiency Bar Examination) (First Efficiency Bar Examination)
Administration Administration
(First Efficiency Bar Examination) (First Efficiency Bar Examination)
Economics or Sociology Economics or Sociology
(First Efficiency Bar Examination) (First Efficiency Bar Examination)
Financial Management in the Public Sector Financial Management in the Public Sector and
(Second Efficiency Bar Examination) procurement process
(First Efficiency Bar Examination)
English Proficiency in the Link Language
(First Efficiency Bar Examination) (Second Efficiency Bar Examination)
15. Issuance of results: The results of all the candidates who have applied/ sat for this examination shall be
published in the web site of the Ministry of Public Administration and Management. Publishing of the results in the
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website of the Ministry shall be considered as an issuance of results to the candidates, according to the Circular Number
SP/SB/1/13 and dated 13th October 2009 of Secretary to H. E. the President on the e-documents and e-Communication.
Accordingly, Heads of the Departments shall include the relevant copies of the results sheets of the examination published
in the website of the Ministry to the personal files of the officers. It is not allowed to re-scrutinize the results of the
examination.
16. Any matter not referred to herein will be decided by Secretary to the Ministry of Public Administration and
Management.
17. In the event of any inconsistency between the Sinhala, Tamil and English text of this Notification, the Sinhala
text shall prevail.
J. J. Rathnasiri,
Secretary,
Ministry of Public Administration and Management.
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