Office of the Accountant General (G&SSA), M.P., Gwalior, Accountant General (E&RSA) M.P.

Bhopal/Gwalior and Director General of Audit (Central Receipt), New Delhi, Branch-Gwalior
DEPARTMENTAL EXAMINATION FOR AUDITORS, AUGUST-201S

~OVERNMENT ACCOUNTS & SERVICE REGULATIONS

GROUP 'A': GOVERNMENT ACCOUNTS

Time Allowed: 1.00 Hours Maximum Marks: 40

Books Allowed:-
(1). Government Accounting ·Rules, 1990.
(2). Central Public Works Accounts Code.

Note:- (1). Attempt all questions from Group "A"

(2). Question Paper of Group "B" will be given to the candidates only
after they return the answer sheets of Group "A".
(3). Please quote the authority in support of the answers.

(4). This paper (Group 'A') consists of two question.

Q.No. l.(a) Please describe 'Major' 'Minor' and 'Detailed Heads' of classification of
Accounts? \~. !.c (15 marks)

(b) Please define classification of expenditure as "Charged" or as "Voted"

(5 marks)
Q.No.2. How and why 'Muster Rolls' are prepared? (20 marks)
, 5 f

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 Office of the Accountant General (G&SSA), M.P., Gwalior, Accountant General (E&RSA)
M.P., Bhopal IGwalior and Director General of Audit (Central Receipt), New Delhi, Branch-
Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS, AUGUST-201S

--------
PAPER-I: GOVERNMENT ACCOUNTS & SERVICE REGULATIONS

GROUP "B": SERVICE REGULATIONS

Time Allowed : 1.30 Hours Maximum Marks: 60

Books Allowed :- (1). Fundamental Rules and Supplementary Rules.

(2). Central Civil S~rvices (Pension) Rules.
(3). Central Civil Services (Leave) Rules.
(4). Central Civil Services (T.A.) Rules.c>
\

Note :- (1). Attempt any three questions from Group "B".

(2). Please quote the authority in support of the answers.

. Q. l.(a) Distinguish betweenr-

(i) Fee & Honorarium.
(ii) Personal pay and Special pay.
(iii) Temporary post and Tenure post.
(iv) Identical Time scale and Same Time Scale of pay.
(3x4=12 marks)
(b) What are the provisions relating to fixation of pay in case of employees
who seek transfer to a lower post? S
'l-- (8 marks)

Q.2.(a) What do you mean by 'Compensation Pension' and 'Compassionate

~ Allowance'? .
(10 marks)
(b) What are the prOVISIOns relating to payment of minor's share of
death/retirement gratuity to guardian? \ ~ q.. . (10 marks)

Q.3.(a) Discribe provisions related to grant of leave on medical certificate to

Gazetted and non-Gazetted Government Servants. ® (10 marks)
(b) What are the effects of dismissal, removal or resignation on leave at
credit? C (10 marks)

Q.4.(a) Describe entitlement of transfer allowance to the station where leave is

spent. < ;;2> (10 marks)

(b) Whether daily allowance is admissible for enforced halt at the tour
station? Describerelev;;;;tProvision~ C Lt (10 m.;:ks)

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,. . Office of the Accountant General (G&SSA), M.£.S]walior, Accountant General (E&RSA)
M.P., Bhopal IGwalior and Director General of Audit (Central Receipt), New Delhi, Branch-
Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS AUGUST-20IS

PAPER-II: GOVERNMENT AUDIT-I (MANDATE AND ORDERS)

Time Allowed: 2.30 Hours Maximum Marks: 100

Books Allowed:-
(i). Comptroller and Auditor General's (Duties, Powers and Conditions of Service)
Act, 1971.
(ii).Constitution of India (Article 148-151).
(iii).Comptroller and Auditor General's Manual of Standing Orders (Audit).
(iv).Performance Auditing Guidelines (Basic concepts and knowledge).
(v).Regulations on Audit and Accounts, 2007.

Note:-(1) Answer any five questions (Question No.7 is compulsory).

(2) All questions carry equal marks.

) '
,

Q:.
(8 What are the Powers of Comptroller and Auditor General of India in connection
with audit of accounts under

(i) Section-18(1) of DPC Act and

(ii) Certain authorities or bodies under Section-20(1).

"&h (10+10=20 marks)

~ ~i).. . at verifications are required to be done during Audit o! Grant-in-aid and Loans?

1 ~ (10 marks)
~\ ~Explain the preparation of action taken note for submission to Public Accounts
\:: Committee (PAC) or Committee on Public Undertak~COPU).

0@"'Y®(10markS)
Q.J..0 What are the detailed instructions regarding audit in purchase of store and stock?
~ /\./'- ~~~
~6 ~q (20 marks)
Q.4. Write short notes on any four of the followings:-

(i) Suspense Accounts.

(ii) Permanent Advance.
(iii) Monthly Accounts.
(iv) Objection Book.
(v) _Major Irregularity. (5x4=20 marks)

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 What are the main points which should be specially looked into while conducting
audit of Finance Accounts?
(20 marks)

Q.6. What is the authority of the CAG in regard to Audit of Receipts? Describe the
examination of systems and procedures and their efficacy.
!'}\
t-~ (20 marks)

~(a).Describe framework offield standards of Auditing Standard.

@ .- -r- (10 marks)

0b) A topic for attempting Performance Audit on 'Indira Awaas Yojana (lAY) has
been selected for inclusion in the CAG's Audit Report ending March-2016. Write
a D.O. letter to Secretary 'Y' Government of Madhya Pradesh, !anchayat and
Rural Development Department Bhopal from Accountant General 'X' to hold on
entry conference for discussion on the Audit objectives, Criteria and methodology
set for attempting Performance Audit and for issuing instructions to Directorate
and District Offices to produce records, furnish replies of audit memos in time.

(10 marks)

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