RAHI’s PRACTICE SET 2

Number of questions: 100 Time Allowed: 120 minutes

Important Notice All questions carry equal mark. However, for every wrong answer marked .25
mark will be deducted

1. How the book transfer entry in the cash book of a Forest Division is effected?
(a) By debiting (b) by crediting
(c) by per contra entry (d) by maintaining in subsidiary records

2. Submission of Abstract of Contractors’/Disbursers’ Ledger through Conservator to the A.G is

mainly to ensure that
(a) Report is submitted timely
(b) Report being submitted are correctly prepared
(c) Outstanding balance are cleared timely
(d) All of the above

3. The abstract for the month of March each year should be accompanied by a brief statement
explaining the circumstances (including justification & steps taken) in which each items
outstanding for
(a) More than 3 months (b) More than 6 months
(c) More than 12 months (d) More than 3 years

4. Schedules of transaction with other Governments and Railways are prepared in Form
(a) F.A 5 (b) F.A 6
(b) F.A 7 (d) F.A 8

5. If an error is discovered after the close of March Supplementary and its despatch to the A.G,
the correction should be made as follows
(a) My correcting the incorrect entry
(b) by making a fresh entry in current cash book
(c) No correction permitted
(d) Correction required, if any, on the advice of the A.G

6. Find out the correct ones with respect to Contractors’ & Disbursers’ Ledger
(i) The pages in the Register should be number consecutively
(ii) It should contain an index to the accounts it contains
(iii) Each new account opened should be assigned a number
(iv) The number should be given in consecutive order as they are opened and should run
in the same order even a new ledger volume is opened

(a) All of the above are correct (b) (i) & (ii) are correct
(c) (i) (ii) & (iii) are correct (d) None is correct

7. At the time of verification of cash, any excess or loss should be accounted in a Forest
Division as

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (a) Excess should be entered at once in the cash book whereas loss shall be entered in
the cash book after sanction of the competent authority
(b) Loss should be entered at once in the cash book whereas excess shall be entered in
the cash book after sanction of the competent authority
(c) Both excess and loss should be entered in the cash book at once
(d) Neither excess nor loss should be entered unless sanction obtained

8. Receipt and Recoveries on accounted of Capital Outlay shall be entered in the cash book on
(a) Debit side (b) Credit side
(c) Both the side
(d) not required to be entered in the cash book

9. Earnest money deposited directly to the treasury by the contractor/purchaser/supplier

should be treated as
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit

10. Who makes the necessary adjustment regarding transaction of the Central Government or
of Railways or other Governments originating in a Forest Division?
(a) Finance wing of State Govt (b) AG of the concerned state
(C) the governments with whom transaction made
(d) Reserve Bank of India

11. Expenditure on the construction or maintenance of a work may be divided broadly into two
classes
(a) Final and Suspense (b) Capital and Revenue
(c) Cash and Stock (d) Major and Minor

12. The daily attendances and absences of labourers and the fines inflicted on them should be
recorded daily in
(a) Part I of MR (b) Part II of MR
(c) Summary of MR (d) Abstract of MR

13. Pick the correct one

(i) detailed measurements should be recorded only by EE, Assistant EE or AE, or by the
executive subordinates in charge of works to whom measurement books have been
supplied for the purpose.
(ii) All items of work in a project, irrespective of their cost, shall be measured and
recorded by the Officer-in-charge of the work, not lower than the rank of J.E. It is,
however, open to the rank of Sub-Divisional Officer to record measurements for any
particular item of work himself.
(iii) The Officer accepting the tender for any work may stipulate and require the
Assistant Executive Engineer/Assistant Engineer to record measurements himself or
exercise 100% check on the measurements recorded by his subordinate
(iv) All measurements should be recorded neatly and directly in a measurement book, in
the office of Sub-Divisional Officer and nowhere else.

(a) i, ii and iii (b) ii, iii and iv

(c) I, iii and iv (d) All of the above

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

14. Standard measurement books of buildings are maintained in order to
(a) Relieve from taking detailed measurement at each occasion
(b) Facilitate preparation of budgetary estimate for addition and alteration
(c) Facilitate preparation of contractor ledger
(d) Preparation of estimates for periodical repairs and contractor’s bill for such repair.

15. The claim for refund of lapsed deposit should be preferred in Form
(a) CPWA 46 (b) GAR 46
(c) CPWA 49 (d) GAR 49

16. Pick the correct one regarding Secured Advance

(i) Allowed to a contractor, whose contract is for finished work, on the security of
materials brought to site.
(ii) Divisional Officers may sanction advances upto an amount not exceeding 75/90 per
cent of the value as assessed by the Engineer-in-charge or an amount not exceeding
75/90 of the material element cost in the tendered rate of the finished item of work
whichever is lower
(iii) Generally material should be of an imperishable nature
(iv) No formal agreement should be drawn up with the contractor.

(a) i, ii and iii (b) ii, iii and iv

(c) i, iii and iv (d) All of the above

17. Pick the correct one regarding Mobilisation advance

(i) It may be granted in respect of certain specialized and capital intensive works
costing not less than Rupees two crore
(ii) Such advances should not be more than 10% of the tendered value or Rs. 1 crore
whichever is less
(iii) Such advances termed as Mobilisation advance shall bear simple interest at the rate
of 10% per annum to be calculated from the date of payment to the date of
recovery (both days exclusive) on the outstanding amount of advance.
(iv) Mobilisation advance should be classified to the respective work and so recovery of
interest shall be classified to respective work (minus debit)

(a) i and ii (b) i, ii and iii

(c) ii, iii and iv (d) All of the above

18. When materials are issued to contractor and direct to work from stock/manufacture
accounts, the adjustment will be effected
(a) As soon as possible at the receipt of material
(b) At the end of the month (c) at the time of completion of work
(d) At the end of the year

19. Charged expenditure is mentioned in Article

(a) 112 (1) (b) 112 (2)
(c) 112 (3) (d) 112 (4)

20. Who among the following is a Direction Officer?

(a) Divisional Officer (b) Divisional Accountant
(c) Superintendent of Workshop (d) Pay and Accounts Officer

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

21. Assets in a Public Work Division denotes
(a) High value machinery, equipment and building etc.
(b) Material and human resources of a division
(c) A project or work duly completed
(d) Outstanding or anticipated credit on account of a work

22. The rate of cost of the entire work relating to a sub-head, including the cost of material, if
recorded separately in Accounts is called
(a) Final cost (b) Inclusive cost
(c) Exclusive cost (d) Rate of cost

23. An amount of Rs. 20000/- on PF contribution (8009) was wrongly credited to CGEIS(8011)
and at the time of detection of error the account of the year was open. Pick the correct
rectifying entry
(a) Debit 8011 Credit 8009 (b) Minus Debit 8011 and credit 8009
(c) Minus credit 8011 and credit 8009
(d) Minus credit 8011 and minus debit 8009

24. In case of a department not having corresponding receipt head to credit the amount or error
or otherwise, the credit should be made to the major head
(a) 0070 (b) 0075
(c) 8443 (d) 4000

25. Pick the incorrect one regarding date of issue of LoC

(i) First : Beginning of the FY
(ii) Second : By 30th June
(iii) Third : By September
(iv) Fourth : By January
(v) Fifth (last) : By 10th March

(a) i and v (b) ii and iii

(c) ii, iii and v (d) iii, iv and v

26. An amount of Rs. 5000/- received in cheque on account of rent of General Pool
Accommodation shall be accounted in the cash book as
Particular Cash Bank Classification
a Rent of General Pool Accommodation 5000 0059
b Rent of General Pool Accommodation 5000 0059
c Rent of General Pool Accommodation 5000 0216
D Rent of General Pool Accommodation 5000 0216

27. All cheques in the Divisional office shall bear two signature if the amount of the cheque is
(a) Rs. 1 lakh or more (b) More than Rs. 1 lakh
(c) Rs. 10 lakh or more (b) More than Rs. 10 lakh

28. Part of cash includes

(i) Legal tender coin (ii) Legal tender notes
(iii) Cheque/draft towards departmental dues
(iv) Deposit at call receipt (v) Rs. 1 Revenue Stamp
(vi) Postage Stamp

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (a) i, ii,, iii (b) i, ii, iii, v
(c) All except vi (d) All of the above

29. If the licence fee recoverable from a Government servant is limited to a certain percentage
of his emoluments, and such emoluments are changed retrospectively, the rate at which
licence fee is recovered should also be changed
(a) Retrospectively b) Prospectively
(c) From the date of issue of orders
(d) At the discretion of Divisional Officer

30. The sub head “Other items” of Misc. Works Advance is meant for the following except
(a) debits, the classification of which cannot be determined at once;
(b) recoverable debits not pertaining to the accounts of a work;
(c) recoverable outstanding appertaining to works, the accounts of which are closed
(d) recoverable outstanding pertaining to a Deposit Work

31. Classification of works in Public Works Department as per funding of works

(a) Government and Non-Government Works
(b) Budgeted and Deposit Work
(c) Major and Minor Work
(d) Capital and Revenue Works

32. Registered Labour Co-operative Societies are exempted from payment of earnest money for
works estimated to cost up-to
(a) Rs.3 lakhs. (b) Rs. 5 lakhs
(c) Rs. 10 lakhs (d) Rs. 15 lakhs

33. Who should see that all the forms issued to tenderers, whether printed or otherwise are
clear, legible and unambiguous and the schedule of quantities attached to the tender
document?
(a) JE (b) AE
(c) DA (d) DO

34. The percentage deducted from the gross amount of each running bill as well as final bill of
the contractor as Security Deposit
(a) 2% (b) 2.5%
(c) 5% (d) 7.5%

35. “Cost Plus" contract should be avoided except where they are inevitable and prior written
approval obtained from
(a) SE (b) CE/Project Manager
(c) DG (Woks) (d) Minister Urban Development

36. In case of Original Work a Ministry or Department may, at its discretion, assign works to any
Public Works Organisation where estimated to cost
(a) above Rupees 30 lakhs (b) above Rupees 50 lakhs
(c) above Rupees 2 crore (d) of any value

37. Pick the correct one

(i) After a project costing Rupees 10 crores or above is approved, the Administrative
Ministry or Department will set up a Review Committee

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (ii) Review Committee consists of a representative each from the Administrative
Ministry, Finance Ministry and the Executing Agency to review the progress of the
work.
(iii) The Review Committee shall have the powers to accept variation within 10% of the
approved estimates.
(iv) For works costing less than Rupees 10 crores, it will be at the discretion of the
Executing Agency to set up a Review Committee.

(a) i, ii and iii (b) i and iii

(c) ii, iii and iv (d) All of the above

38. In case of estimates for residential accommodation, it has to be seen by the authority
concerned before the issue of administrative approval that the scale of accommodation
provided for therein does not exceed the one approved by the
(a) Ministry of Finance (b) Ministry of Urban Development
(c) Parliament (d) Department of Personnel & Training

39. To the clients showing the amount deposited and the expenditure incurred against each of
the works for settlement of accounts, the Executive Engineers should send a
(a) monthly report (b) quarterly report
(c) six monthly report (d) annual report

40. Where free supply of bitumen is stipulated, recovery rate for supply in excess of permissible
variation, shall be equal to the
(a) stock issue rate or market rate whichever is higher
(b) stock issue rate plus 2.5% or market rate whichever is higher
(c) stock issue rate plus 5% or market rate whichever is higher
(d) stock issue rate plus 10% or market rate whichever is higher

41. In case of any dispute with regard to hiring of the Tools and Plant the decision of the
following shall be final
(a) Engineer-in-charge (b) SDO
(c) DO (d) SE

42. Advance payments to contractors on account of bills received in the Divisional Office against
the amount of work done may be on
(a) CPWA 26 (b) CPWA 26A
(c) CPWA 28 (d) CPWA 24

43. In Public Works Department the economic life of Monumental structures is

(a) 30 years (b) 55 years
(c) 75 years (d) 100 years
44. Works should be taken up for actual execution in the next financial year for which sanctions
are received after the month of
(a) April (b) November
(c) September (d) January

45. In case of Tools and Plants, the stocktaking should be done every
(a) monthly (b) quarterly
(c) six monthly (d) annually

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

46. Any breach of rule of store administration constitutes a serious irregularity, which will be
brought prominently to the notice of the appropriate authority concerned of the CPWD by
(a) Divisional Accountant (b) Divisional Officer
(c) Store Superintendent (d) PAO

47. The materials should be issued only on receipt of an indent (Form 7) signed by
(a) Store Keeper (b) Store Superintendent
(c) SDO/DO (d) DDO

48. The amount of recoveries effected for the year on account of storage for store on suspense
account is accounted for in
(a) Credit 0059 (b) Debit 0059
(c) Credit 2059 (d) Debit 2059

49. Pick the Correct one

(i) Priced Stores Ledger, which will have different sections or sets of pages for different
articles of stock with columns for receipts, issues and balances for both quantities
and values.
(ii) All items of receipts and issues will be entered in the Ledger from the copies of
Goods Received Sheets and the Indents which are received daily from the Sub-
divisions
(iii) At the end of day’s postings, the balances under each article should be worked out
in respect of quantities as well as values.
(iv) The ledger should be closed daily

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above

50. Pick the correct one regarding the functions of the Divisional Accountant
(i) The cash and stock accounts of the entire division as also all transfer transactions
should be scrutinized by the Divisional Accountant before they are included in the
Monthly Account
(ii) He should see that every payment/refund is so recorded and a receipt for it so
obtained that a second claim against Government on the same account is impossible
(iii) He is to see that expenditure, which is within the competence of the Divisional
Officer to sanction or regularise, is not incurred under the orders of subordinate
disbursing officers without his knowledge.
(iv) All such items of expenditure should at once be brought to the notice of the
Superintendent Engineer and Chief Accounting Officer and their orders obtained and
placed on record.

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) all of the above

51. Points to be remembered while checking Schedule of Debits/Credits to Remittances Form

C.P.W.A. 77 & 77 A
(i) the totals and classifications are correctly made;
(ii) items have been correctly classified as originating/ responding;
(iii) all debit entries are supported by proper vouchers, transactions on account of cost
of works done by Divisional Officer for other parties are supported by detailed
schedule of works expenditure in Form C.P.W.A. 64.
(iv) reference to authority of acceptance of transfer exists and the Suspense Slips are
prepared.

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (a) i, ii and iii (b) i, ii and iv
(c) ii, iii and iv (d) all of the above

52. When a minimum period for the preservation of an initial or compiled account record in a
Divisional or Sub Divisional Office has not been prescribed in the rules framed by the
Government concerned for the destruction of records, Divisional Officers, before destroying
that record, are required to obtain the approval of the
(a) Chief Controller of Accounts (b) Controller General of Accounts
(c) Comptroller & Auditor General of India (d) Accountant General

53. A work Register for each Division in the Office of A.G shall be maintained in
(a) Form 13 (b) Form 14
(c) Form 15 (d) Form 16

54. If the month's total thus arrived at, for "Cheques cashed at treasuries" or "Remittances,
acknowledged by Treasury Officers", as the case may be, agrees with the corresponding
figures in the Details Book
(a) no reference to treasury schedules be necessary
(b) reference to treasury be necessary
(c) At the discretion of Gazetted officer-in-charge
(d) All of the above

55. The Objection Book maintained in AG Office in Form 22 should be closed

(a) Weekly (b) Monthly
(c) Quarterly (d) Annually

56. STATEMENT II of Accounts wings shows the name of Divisions from which certain schedules
have not been received and the months for which they are not received. Pick the incorrect
schedule regarding:
(a) Schedule of public Works Deposits
(b) Schedule of Purchases (c) Schedule of sales
(d) Schedule of Misc. Public Works Advances

57. An annual review on the working of all Public Works Divisions is required to be conducted
each year and is required to be sent to____________ by _________
(a) Central Government, 30th September
(b) State Government, 30th September
(c) Central Government, 15th December
(d) State Government, 15th December

58. The Account against which the Divisional Officer draws cheques for payment of bills passed
by him on the basis of Letter of Credit
(a) Cash Assignment Number (b) Cheque Assignment Number
(c) Bank Assignment Number (d) Letter of Credit

59. Which do not have a Public Account and transactions pertaining to this account is booked in
Public Account of Union Government
(a) State of J&K (b) State of Sikkim
(c) Union Territories (d) All of the above

60. Match the following

(A ) Major Head/Sub-Major Head (i) Programme/Sub-Programme
(B) Detailed Head (ii) Function/Sub-Function
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 (C) Minor Head/Sub-Minor Head (iii) Notes of expenditure on scheme/Sub-
Scheme
(D) Object Head (iv) Sub-Scheme

(a) A-I, B-ii, C-iii, D-iv (b) A-ii, B-i, C-iv, D-iii
(c) A-ii, B-iv, C-i, D-iii (d) A-ii, B-iii, C-I, D-iv

61. Capital charges incurred in connection with a manufacture which does not extend
beyond a single season, are debited
(a) Wholly to the account of the manufacture
(b) Partially to the account of manufacture
(c) Wholly to accounts of manufacture if amount does not exceed 1000/
(d) When amount exceeds 1000/- partially to manufacture account and partially to
capital accounts.

62. When the land, kilns, plant, etc., acquired for departmental manufacture operations are
leased to a contractor of the division or other person, the rent charged should be
(a) Credit to revenue (b) Credit to Sub head Land, Kiln etc
(c) Debit to Sub head Land, Kiln etc (d) Minus debit to 2059

63. In case of a lump-sum contract the detailed measurement is made

(a) for all the work done
(b) for any addition and alteration made
(c) for all the work done costing Rs. 5 lakh
(d) for any addition and alteration made costing Rs.1 lakh and above

64. The cash and stock accounts of the divisional office for a month are closed on
(a) Last day of the month (b) Last working day of the month
(c) Last day of the year (b) Last working day of the year

65. General sanctions to estimates and appropriations for works should be noted in the
(a) Work Abstracts (b) Register of Works
(c) Register of Sanctions (d) Allotment Register

66. Pick the incorrect regarding the works expenditure should be checked with the estimates to
ensure that
(a) Expenditure does not exceed allotment
(b) Charges incurred are in pursuance of the objects for which the estimate was
intended.
(c) Orders of the competent authority has been obtained for the expenditure
(d) None of the above

67. Where sale proceeds of materials received from dismantled structures are not taken into
account while preparing the estimate, it shall be treated as
(a) Revenue Receipt (b) Misc. deposit
(c) reduction of the expenditure (d) Public Works Deposit

68. Accounting by PAO for the adjustment of Payment Scroll

(a) (-) Credit 8782, credit 8658 (b) (-) credit 8658, credit 8782
(c) Debit 8762, credit 8782 (d) Debit 8782, credit 8762

69. Who is personally responsible for accuracy of these amounts as stated in the Schedule
Dockets

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (a) Cashier (b) Accountant
(c) DA (d) DO

70. Pick the correct one

(i) Registers of Revenue Realized is maintained in CPWA 46 for all type of revenue
receipts.
(ii) a separate register being maintained for each major head and in the case of works
for which separate capital accounts are kept one for each separate system or project
(iii) In this register a column is opened for each minor head of revenue and detailed
heads subordinate to it other than Deduct Refunds for which a single deduction is
made from the total revenue of the month.
(iv) Details of amount making up the figure to be deducted being recorded in a separate
Register of Refund in CPWA 46A
(a) i, ii and iii (b) i, iii and iv
(c) ii, iii and iv (d) All of the above

71. Income-tax deductions from work-charged establishments (excluding such categories of

work charged establishments, as are borne on the regular establishment of Department),
percentage chargeable on Imported Stores and recoveries of pensionary charges comprised
in the percentage charges levied for work done invariably appear in the
(a) Schedule of Credits to Miscellaneous Heads of Account in Form CPWA 76.
(b) Schedule of Debits to Miscellaneous Heads of Account in Form CPWA 76.
(c) Schedule of Establishment Expenditure in CPWA 64A
(d) Schedule of transaction under CSSACPWA 76A

72. CPWA 64A should be prepared and submitted to PAO in

(a) Single copy (b) Duplicate
(c) Triplicate (d) Quadruplicate

73. Pick the correct ones

(i) Primary unit of appropriation wise debit figures will be shown in Form C.P.W.A. 74
under respective Sub-heads under minor head“ Direction & Administration”
(b) Credit figures are shown in the relevant Form C.P.W.A 46 or 76.
(c) The total of Form C.P.W.A 74 will appear in Form C.P.W.A 80.
(d) The amount of recoveries on account of income tax, G.P.F. Conveyance and other
advances etc will be shown in Form C.P.W.A. 76 (Debits), and payment of advances
etc. will similarly be shown in Form C.P.W.A 76 (Credits) duly supported by vouchers.

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above

74. Sub-head, detailed head or unit of grant and appropriations in respect of Forest Accounts
will be determined by
(a) CGA (b) CA&G
(c) AG with consultation of State Govt.
(d) State Government with Consultation of AG

75. Charges on account of material purchased for a specific work in Forest Division should be
classified under the sub head
(a) Forest Remittance
(b) Establishment/Conservancy and Work (c) Capital Outlays
(d) Account of work

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

76. Petty advances to labourer out of the imprest or advance of a subordinate should be
classified as
(a) Work advance (b) Forest advance
(c) Work & Conservancy (d) None of the given

77. The amount of adjustment of overcharge, when account of the pertaining year is open,
other than by deduction from the bill shall be accounted in the account rendered to the
Accountant General

(a) By showing receipt (b) by showing expenditure

(c) by showing net amount payable
(d) per showing minus entry under the original head

78. Earnest money deposit tendered at auction held at outlying station and received by forest
officer shall be accounted for in the forest departmental accounts
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit

79. Divisional Office full details are maintained permanently of all records destroyed from time
to time in Form
(a) CPWA 93 (b) CPWA 97
(c) CPWA 95 (d) CPWA 98

80. Percentage charges for Audit and Accounts levied on works done by a CPWD for private
parties will be accounted in
(a) credit 0016 (b) minus debit 2016
(c) credit 0070 (d) credit 0075

81. In pro forma account of irrigation and navigation project Betterment Levy is taken as
(a) Revenue Receipt (b) Misc. Receipt
(c) Reduction of direct capital expenditure
(d) Reduction of indirect capital expenditure

82. A productive project or work is said to be so when

(a) work is capable of repaying the annual interest on capital invested within 7 years
after probabledate of completion of project.
(b) work is capable of repaying the annual interest on capital invested within 10 years
after probabledate of completion of project.
(c) work is capable of repaying the annual interest on capital invested within 12 years
after probabledate of completion of project.
(d) work is capable of repaying the annual interest on capital invested within 15 years
after probabledate of completion of project.
83. Summary of Stock and Summary of Indent contain
(a) Value account (b) Quantity account
(c) Both value and quantity account (d) Neither. It is just a certificate.

84. Works outlay on water course incurred by PWD and recoverable by a general levy in the
lump sum recovery of cost in one or more year shall be shown in

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

 (a) Revenue Receipt (b) Misc. Revenue
(c) Receipt on Capital Account (d) Misc. Deposit

85. Expenditure incurred by the DO shall be recorded under the Cash Settlement Suspense
Account only when the transactions pertain to
(a) Ministry of Home Affair & Ministry of Finance
(b) Ministry of Railway & Ministry of defence
(c) Ministry of Railway & Department of Post
(d) Ministry of Defence & Cabinet Secretariat

86. The component(s) of Departmental Charges which remain fixed irrespective of nature and
cost of work is/are
(a) Establishment and T&P (b) Audit & Account and Pensionary
(c) Establishment and Audit (d) T&P and Pensionary

87. The cost of tools and plant required for famine Relief Work should be treated as
(a) General (b) Special
(c) Contingent (d) Any of the above

88. The rate of Percentage for transfer from gross expenditure to capital head should be
determined by the Govt so as to remain current for at-least
(a) 2 years (b) 3 years
(c) 5 years (d) 7 years

89. The composite rate of exchange is fixed by the Ministry of Finance from time to time for
(a) the month in which the payment was made in High Commission/Embassies abroad
(b) the month in which the consignment received by indenting division
(c) the month in which payment was made by the PAO of the indenting Division
(d) the month in which indent was placed to High Commission/Embassies abroad

90. In the case of workshops of a quasi-commercial character, any other work, for which special
establishment is entertained, the Administrative Ministry/Administrator concerned on a
consideration of the special features of each to cover supervision charges thereon may fix
made an addition of such percentage, limited to
(a) 2% (b) 5%
(c) 7½% (d) 10%

91. Where there is a delay in payment of final bill, who may make an assessment of the likely
recoveries against the contractor, and order release of as much security deposit as possible
unless he has reasons to withhold the release of security deposit to the contractor?
(a) Engineer-in-charge (b) DO
(c) Assistant Engineer (d) SE

92. Committee consisted for Weeding out of old agreements will review all agreements for
which final bill has been paid at least
(a) 10 years earlier (b) 15 years earlier
(c) 5 years earlier (d) 7 years earlier

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

93. Final budget is required by Public Works Department to be submitted to the Government by
15th February each year. It is to be based on the expenditure actually incurred for the
months till
(a) 31st October (b) 31st January
(c) 31st December (d) 30th September

94. The recovery on account of Mobilization Advance together with interest shall be recovered
by the time
(a) 50% of the work is completed (b) 70% of the work is completed
(c) 60% of the work is completed (d) 80% of the work is completed

95. It shall be the responsibility of the Executive Engineer to send a report to the CE direct with
copies to the Superintending Engineer and the Ministry for information after the court has
delivered a judgment that is adverse to the Government within
(a) 24 hours (b) 48 hours
(c) 72 hours (d) a week

96. Pick the incorrect one

(a) Advance payment made shall be adjusted within three months from the date on
which it was made
(b) Extension of this period by Director General (Works)/Chief Engineer
(c) It may be extended to four months in respect of advances upto Rs.50,000 and
twelve months in respect of advances exceeding Rs.50,000 but not exceeding Rs.
one lakh.
(d) Any extension of the period of adjustment beyond the above limits and beyond
three Months in the case of an advance exceeding Rs. One lakh will require the
previous Sanction of the Government of India.

97. Pick the incorrect one

(a) The recovery from a contractor on account of the cost of material issued to him for
use on a work should ordinarily be made by deduction from the first bill authorizing
an advance payment or an on account payment to him for the work.
(b) Gradual recovery be undesirable in any case, the Divisional Officer may permit, the
recovery to be effected in a lump-sum
(c) Sub-divisional Officers should maintain a numerical account in Form CPWA 35-A
Account of Material issued to contractor
(d) The purpose of CPAW 35A is to ensure that the aggregate of the quantities of any or
all materials issued to a contractor, from time to time, for use on a work remains
within the estimated requirements of his contract.

98. Interest on delayed remittances and on double/excess re-imbursement shallbe accountedas

in PW Department
(a) Major Head 0059 Minor Head 800 (other receipt)
(b) Major Head 0049 Minor Head 800 (other receipt)
(c) Major Head 0070 Minor Head 800 (other receipt)
(d) Major Head 0075 Minor Head 800 (other receipt)

99. Stock taking of the cheque book should be done every six month by an Officer other than
the Officer-in-Charge in
(a) January and June (b) March and September
(c) April and October (d) June and December

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

100. On receipt back of the duplicate copy from District Authorities , duly accepted, the amounts
accepted on account of Takavi Work expenditure will be adjusted to be made as follow
(a) Debit MWA (2059) credit Civil Advance (8550)
(b) Debit Loan & Advance (Cultivator) credit Civil Advance (8550)
(c) Debit Suspense (8658) and credit Civil Advance (8550)
(d) Debit Land Revenue (2029) and Civil Advance (8550)

should be credited on the authority of it to the Takavi Works Advances account by debit
to the detailed head ‘Cultivators’ subordinate to the relevant functional major head for
loans and programme minor head under “F Loans and Advances”

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)