Professional Documents
Culture Documents
c. Accounts & Audit are yet to be separated and compilation is not done by CAG
d. Accounts & Audit have been separated
12. The Treasuries Rule of each State Govt is in the article _____ of the Indian Constitution
a. 292 b. 293 c. 282 d. 283
13. The Cash balance of the central govt in the books of the CGA at the close of each month will
be reconciled with the statements of closing cash balance received from the
a. CAS, Nagpur b. Central Treasuries c. State AGs d. Dedicated Bank
14. Reconciliation of figures under the head “8675-deposit with RBI” in respect of transaction of
the central govt/UT arising in their books will be effected by
a. CGA b. CAG c. AGs d. Pr.AOs
15. Transactions of the Central & State Govt handled in other countries by the Indian
embassies/missions shall be incorporated primarily in the cash account rendered by them
a. Monthly to the Controller of Accounts, MEA
b. Monthly to the CGA
c. Monthly to DEA, Ministry of Finance
d. Monthly to CAS, Nagpur
16. Budget estimates from consolidated fund should be prepared on
a. Gross basis b. Net basis c. Both d. Accrual basis
17. Annual accounts in respect of State & UT with legislature are prepared by
a. CGA & approved by CAG
b. AG & approved by CAG
c. AG & approved by CGA
d. CAG & approved by State Legislature
18. If the agreed upon _____, it shall be necessary to have an annual statement of proposed
charges from the state govt at the time of preparation of budget
a. 10000 b. 15000 c. 20000 d. 25000
19. Find the wrong one
a. GFR Form-9----DDO b. GFR Form-11----Controlling Officer
c. GFR Form-10----Controlling Offcer d. GFR Form 12----DDO
20. Which of the following is responsibility Controlling officer delegation?
a. Adequate mechanism control of functioning of dept
b. Relinquishment of revenue
c. Grant of concession
d. All
21. Appropriation Accounts of Central Ministries & Central Civil Depts are prepared by
a. CGA b. CAG c. Respective Ministries d. AGs
22. Purchase of which of the following cannot be done from or through DGS&D
a. Industrial Plant b. Books c. Furniture d. Items related to Livestock
23. Union Govt. Appropriation are prepared by
a. CGA b. CAG c. Respective Ministries d. AGs
24. Proforma Accounts relating to Irrigation, Navigation, Embankment & Drainage projects are
prepared by
a. Civil Account Offices b. Respective ministries c. CGA CAG
25. Which head is primarily meant for itemised control over expenditure?
a. Detailed Head b. Sector c. Sub-minor head d. Sub-heads
Government
2015 Accounting & Financial Rules 2015
26. Above which amount Central Govt & State Govt prefer reciprocal arrangement?
a. 1500 b.2500 c. 2000 d. 5000
27. Who shall furnish the actual date of closing of Annual Accounts to CAG?
a. AG(A&E) b. AG(Audit) c. CGA d. CAG himself
28. Expenditure on account of repair of damage due to natural calamity is from
a. Renewal reserve fund b. Determined by Govt
c. Capital Receipts d. Revenue Receipts
29. Which of the statement is not correct?
a. Bid Securities of the unsuccessful bidders should be returned on or before 30th day after
award of the contract.
b. Performance Security should remain valid for a period of 45 days beyond the date of
completion of all contractual obligations.
c. Bid Security is not required for those who are registered with NSIC.
d. Limited Tender Enquiry is adopted when estimated value of goods to be procured is upto
25 lakh.
30. Net gain/loss by exchange in respect of Govt transactions in foreign countries will be
uniformly charged under
a. 8658 b. 8678 c. 2075 2010
31. Which of the following checks may be exercised by ITA during local scrutiny of the draft of
Finance Accounts?
a. Reconciliation of figures between Appropriation & Finance Accounts
b. Advances from Contingency Fund & their subsequent recoupment
c. Difference between Account figures & RBI deposit figures
d. Defective Budgeting
32. An AMC for 50000 will be paid in advance upto
a. 15000 b. 20000 c. 25000 45000
33. A Works Project of ISRO estimated at 25 crore ends up costing 28 crore.
a. The Review Committee puts up objection for the variation
b. The Review Committee approves the expenditure & work
c. The Ministry cant form Review Committee for this amount of Project
d. Internal Finance Wing will give clearance to the variation
34. Above how much value of the consignment, the consignee should have Digital Signature
Certificates to furnish CRC?
a. 50000 b.100000 c. 500000 d. 1000000
35. In cases in which subscription or repayment of advances are paid by deduction from pay
bills, the requisite particulars shall be entered by the ______ in a separate schedule in GAR
Form 41 to be attached to the pay bill.
a. DDO b. HoD c. PAO d. Principal AO
36. Receipts & expenditure pertaining to Scheduled Areas in a state is in article
a. 224 b. 220 c. 243 202
37. Balances in Personal Deposit Account lapses after
a. 1 year b.3 years c. 5 years d. None
38. Un-reconciled balances or differences in state accounts continuing for a period of over ___
years may be written off by an AG to the head 8680, not exceeding 1000.
a. 2 b. 3 c. 5 d. 1
Government
2015 Accounting & Financial Rules 2015
66. A due of 50000 to government was honoured for presentation to a departmental officer via
cheque/draft on Monday. It shall be deemed to have been paid on
a. Monday b. Tuesday c. Wednesday d. Thursday
67. Contingent charges which cannot be incurred without previous sanction of superior
authority is
a. Special Contingency b. Scale-regulated Contingency
b. Fully vouched Contingency c. Contract Contingency
68. For payment below which amount no Indemnity Bond in GAR from-26 will be executed, on
behalf of a deceased Govt servant?
a. 1000 b. 5000 c. 10000 d. 15000
69. A monthly detailed bill shall be prepared in the case of contingent charges to be
countersigned after payment, from the monthly totals of the contingent register; such
detailed bill will be in GAR Form _____ , headed ‘Not for Payment’ & will show the monthly
total of each column with description of each charge requiring explanation.
a. 29 b. 30 c. 31 d. 32
70. Up-to how much amount contingent expenditure can be paid out of permanent advance?
a. 500 b. 1000 c. 2000 d. 5000
71. In personal deposit account an overall check is done by bank for
a. Checking balance b. Checking transaction
c. Checking types of transaction d. Checking authorisation
72. Money can be withdrawn from Govt account by
a. Direction of MoF
b. Cheques issued by account officer on an account opened in his favour
c. CDDO on an assignment account opened in his favour
d. All
73. The procedure of safe custody of moneys in hand of Govt officers shall be regulated by the
provisions contained in
a. GFR b. GAR c. R&P Rules d. Treasury Rules
74. Printed copies of the Appropriation Accounts & Finance Accounts should be submitted to
CAG for his signature latest by
a. 31st December b. 31st January c. 28th February d. 30th November
75. Fees of candidates residing outside India for examination conducted by UPSC or SSC may be
received by
a. Missions abroad b. PAO of UPSC or SSC
c. MoF d. Not admissible for such exams
76. Lapsed deposits are credited to
a. Consolidated Fund b. Contingency Fund
c. Public Account Fund d. Personal Deposit Account
77. During absence of HoD & of Gazetted Officer to whom the duty of maintenance of
contingent register has been delegated, the entries in the contingent register shall be
initialled by
a. Non-Gazetted Officer b. PAO
c. No contingent bills will be passed d. Both cannot be absent at the same time
Government
2015 Accounting & Financial Rules 2015
100. Estimates of Non-Plan expenditure should reach the MoF, DEA, Budget Division by the date
prescribed by the MoF, each year, in triplicate Form GFR ___.
a. 7 b. 8 c. 5 d. No such GFR Form exists.