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3. If the Schedule of Settlement with the treasuries is not received with the
monthly accounts, pairing of debits and credits may be done with reference to
(a) The cheque-wise and challan-wise details received alongwith the monthly
accounts from P.W. Divisions and Treasury Officers.
(b) Broad Sheet.
(c) Treasury Officers monthly certificates received with the accounts of Public
Works Officers.
(d) None of these.
6. Given the options, find the correct one in respect of the scrutiny of schedule of
revenue realised.
(a) The amount brought forward from last month with reference to Form
CPWA 46 of previous month.
(b) The figures and classification agrees with that in schedule of work
expenditure.
(c) The items have been correctly classified as originating/responding.
(d) Reference to authority of acceptance of transfer exists.
7. The check of works accounts is conducted in three stages. Which of the following
is not included in these three stages?
(a) Annually
(b) Half Yearly
(c) Quarterly
(d) Monthly
10. DFO should be intimated by Accountant Generals Office for speedy settlement
regarding revenue remaining unadjusted at the Treasury for :-
11. It is not necessary that the Divisional Accountant should check personally the
arithmetical accuracy of all vouchers and accounts. If so, who is responsible to ensure
that a cent per cent check of arithmetical accuracy is exercised on all vouchers and
accounts?
12. The monthly reconciliation, so far as the Civil figures which appear in the
monthly accounts of PWD for each treasury are concerned is made on the basis of :-
(a) Examination of all claims included in bills, presented direct at Treasuries by the
Divisional Officer.
(b) He should see that the service books and leave accounts of subordinates are
maintained in accordance with rule.
(c) Admissibility of leave applied for by subordinates is verified before the
competent authority decides upon their leave applications.
(d) None of these.
14. In a particular work, there is a separate allotment for each suspense head; then
the figures of expenditure will be taken from :-
15. What transactions are generally not included in the monthly accounts of a Division
:-
16. What is the correct course of action on finding errors by Accountant General on
scrutiny of monthly accounts and its schedules of a Public Work Division :-
(a) Corrections made in the Monthly Account or in the schedule should be advised to
the Divisional Office through special letters for correction, of the relevant records of the
division.
(b) Corrections made in the Monthly Account or in the schedule should be informed
to the Superintending Engineer as well as to the Divisional Office through special letters
for correction, of the relevant records of the division.
(c) Corrections cannot be made by the Accountant General in the Monthly Account
or in the schedule without prior concurrence of the Divisional Officer.
(d) Corrections made in the Monthly Account or in the schedule should be informed
to the Superintending Engineer as well as to the Divisional Office and progress thereof
watched though Register of Objections.
17. Transaction between Forest & Public Work Officer of the same audit circle whether
originating in the Forest or Public Work Account should be classified under the head :-
(a) Public Work Remittances.
(b) Forest Remittances.
(c) Miscellaneous Remittances.
(d) Remittances acknowledged by Treasury Officers.
18. All transactions relating to services rendered or supplies made by one Division to
another are settled by the divisions :-
20. Which is correct statement about the financial powers of the subordinate
disbursing officers under a Divisional Officer :-
23. Which of the item of Monthly Account is not checked in AGs Office ?
(a) Supporting schedules and vouchers as described in the text of accounts form
CPWA 83 is complete.
(b) The monthly account form CPWA 80/83 is signed by the Div Officer.
(c) The opening cash balance agree with the closing balance of previous month.
(d) Claims admitted for payment are on the basis of rates sanctioned by the
competent authority.
24. The DFO of each forest division is required to send a statement alongwith the
monthly account showing details of revenue remaining unadjusted in the books of
Treasury Officers :-
27. What are the checks on the Abstract of Contractors and Disbursers Ledger of a
Forest Division carried out by the Accountant General.
29. Which of the following is not a common method used in PWD for adjusting the
transactions pertaining to non-public works head of account which originate in the
accounts of PWD ?
(i) He is responsible for the arrangement for checking the computed tenders.
(ii) Conduct personally a test check of the computed tenders.
(iii) He should see that the comparative statement correctly incorporates the
totals as checked on the individual tenders.
(iv) He is responsible for the safe custody of tender documents.
31. Annual Review of the working of Forest Divisions should be prepared for
each financial year and sent to :-
33. During the scrutiny of monthly compiled accounts, particular attention should be
paid to cheques which have been shown as :-
(a) Sanctions to works where the cost of work is Rupees one core and above and
more than one division are engaged.
(b) Sanction to contracts relating to construction of works, supplies, carriages etc;
(c) Sanction to contracts other than works, supplies, carriages.
(d) Any of these.
37. An annual review on the working of all Public Works Division is required to
be conducted each year and is required to be sent to :-
38. All sanctions relating to construction for works, supplies, carriages as communicated
by the authorities higher than the Divisional Officer registered in :-
40. The DFO should furnish with monthly account a statement showing details of
unencashed cheques as :-
(a) It has 2 parts, Part-I for sanction to works and Part-II for sanction to contracts.
(b) Orders of competent authorities passing excesses over technical sanctions are noted
in Part-I of the register.
(c) In the case of non-govt works, the net amount of the deposit received is entered in
Part-I of the Register.
(d) The estimated cost of the abandoned portion of a work is deducted from the
estimated cost of the whole work.
44. The cash and stock accounts of the entire division as also all transfer transactions
should be included in the Monthly Account and connected registers and schedules.
Before the inclusion it should be scrutinised by the :-
45. The purpose for maintaining an Objection Book for each Division by
Accountant Generals Office is :-
46. What is incorrect in respect of Annual Review of the working of Forest Divisions :-
(a) It is prepared for each financial year and sent to State Government by 31st
December of the following year.
(b) Material must be obtained from AG (Audit) in addition to the points included by AG
(A&E).
(c) The Review report construed as a substitute for Audit Reports which are generally
presented to the Governor and later discussed in the PAC.
(d) The Review report commonly incorporates the points regarding non receipt of
documents which should accompany the monthly accounts.
47. What are the correct procedures regarding an entry of the revenue on the receipt side
of the cash book of a DFO.
(i) Immediately on receipt of Challan from the party concerned, entry made in the cash
book.
(ii) Demand Drafts first encashed, cash remitted into treasury and entry is taken in the
cash book.
(iii) Receipted challan is verified whether it is genuine and entry made in the cash book.
(iv) Demand Draft being a part of the cash, need not be waited until its encashment for
making entry in the receipt side of the cash book.
(a) All are correct.
(b) (ii), (iii) & (iv) are correct.
(c) (i), (ii) & (iii) are correct.
(d) (ii) & (iii) are correct.
(a) FA-2
(b) FA-4
(c) FA-1
(d) FA-6
49. Charged with the responsibility of applying certain preliminary checks to the initial
accounts, vouchers, etc, the Divisional Accountant is responsible for examining the
Accounts Returns of Sub Divisional Officers to see :-
51. An annual review of the working of a Uttar Pradesh Forest Division for the financial
year 2013-14 should be sent to the State Government of UP by the Accountant General by :-
52. Which of the following does not include in the annual review of the working of a Forest
Division submitted to the State Government by the AG :-
53. Which of the following items is not available in AG (A&E) Office for incorporation in
the Annual Review of Forest Divisions :-
1.
54. Divisional Accountants objection register is maintained in :-
(a) Form 23
(b) Form 24
(c) Form 22
(d) Form 26
(i) The Divisional Officer is bound to accept the advice recorded in the Objection Register.
(ii) An objection entered in the objection register will be finally disposed of on the orders of
Divisional Officer.
(iii) The Divisional Officer has the powers to disregard the advice recorded in the register.
(iv) The register should be available at all times for the review by the Accountant General.
56. The primary responsibility of checking and compiling of the accounts of Public
Works/Irrigation Divisions rests with :-
57. If any expenditure is not incurred on works in any particular month, it is not
necessary to send the of Schedule of Work Expenditure to AG in that month. Find the
exceptions to this rule :-
(i) All works relating to Central Road Fund are shown in the Schedule for June, September,
December and March even if no expenditure appears during the month.
(ii) Schedule for September and March (Supplementary) shall include all works, including
those relating to which no transactions have appeared in the accounts of these months.
(iii) All works relating to Central Road Fund are shown in the Schedule for December and
March even if no expenditure appears during the month.
(iv) Schedule for December and March (Supplementary) shall include all works, including
those relating to which no transactions have appeared in the accounts of these months.
(a) (i) & (ii)
(b) (iii) & (iv)
(c) (i) & (iv)
(d) (ii) & (iii)
58. Which of the following is not a check exercised on Schedule of Takavi Works
(CPWA-66) ?
(a) The Opening balance agree with the closing balance of the previous months
schedules.
(b) The posting of works in the works register is done as per rules.
(c) Closing balance is correctly arrived at.
(d) The figures of departmental charges are shown correctly as per Form CPWA-62.
60. The items of receipts and disbursements in the Monthly Account (Form CPWA-80)
should arithmetically tally. If receipts are more than disbursements, the difference be taken
to :-
(a) Public Works Deposits.
(b) Miscellaneous Public Works Advance.
(c) Other Expenditure
(d) Refund under Miscellaneous Expenditure
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