TP VII.pdf

PC -16 (PWD ACCOUNTS) : TEST PAPER NO : VII MSO (A&E) : CHAPTER 8 & 9 TOTAL QNS : 1.

Match the following:(i) CPWA - 80 (ii) CPWA - 83 (iii) CPWA - 46 (iv) CPWA - 62 (a) (b) (c) (d)

2.

MAX MARKS :

(a) List of accounts (b) Schedule docket for percentage recoveries (c) Monthly Account (d) Schedule of Revenue Realised

(i)-(d), (ii)-(b), (iii)-(a), (iv)-(c) (i)-(c), (ii)-(a), (iii)-(d), (iv)-(b) (i)-(d), (ii)-(b), (iii)-(c), (iv)-(a) (i)-(a), (ii)-(c), (iii)-(d), (d)-(b)

Schedule of Settlement with Treasuries are prepared by Divisional Office in :(a) (b) (c) (d)

Form C.P.W.A. 50 Form C.P.W.A. 51 Form C.P.W.A. 52 Form C.P.W.A. 53

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 Officer’s monthly certificates received with the accounts of Public Works Officers. (d) None of these. 4. The clearance of Public Work Remittances and Forest Remittances should be watched by Accountant General’s Office through :(a) (b) (c) (d)

Consolidated Treasury Receipt. Broad Sheet. Monthly settlement of Account with Treasury. None of these.

5. Checking of Divisional Reconciliation statement of expenditure and receipts is made with reference to :(a) Debt Head and Classified Abstracts/Summary Registers maintained in Works Accounts Wing of Accountant General (A&E) office. (b) On the basis of rates sanctioned by competent authority and of facts certified by authorised Government servants. (c) Consolidated Treasury Receipts. (d) Work Abstract.

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) Preliminary internal check by the Divisional Accountant in the Divisional Office. (b) Check by Divisional Accountant, if the Divisional Officer is allowed a lump sum provision for expenditure on a group of works, and he has made out of it allotments for individual works, expenditure should be watched against individual allotment and excesses brought to the Divisional Officer's notice (c)

Checking of monthly accounts in Accountant General's Office.

(d) Checking of Divisional Reconciliation statement of expenditure and receipts with reference to Debt Head and Classified Abstracts/Summary Registers maintained in Works Accounts Wing of Accountant General (A&E) office.

8. When a minimum period for the preservation of an initial or compiled account record in a Divisional Office has not been prescribed in the rules framed by the Government concerned for the destruction of records, from whom the Divisional Officers are required to obtain the approval for destruction of that records ? (a) (b) (c) (d) 9. (a) (b) (c) (d)

Comptroller and Auditor General Accountant General Chief Engineer of the Public Works Department of the State concerned. Director General of Works Review of register of Land Charges are made by the gazetted officer :Annually Half Yearly Quarterly Monthly

10. DFO should be intimated by Accountant General’s Office for speedy settlement regarding revenue remaining unadjusted at the Treasury for :(a) (b) (c) (d)

Two Months. Three Months. One Month. None of these.

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? (a) Divisional Officer. (b) Sub Divisional Officer. (c) Divisional Accountant. (d) Cashier. 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) Bank Scroll received at the end of the month. (b) Bank Scroll received everyday. (c) Monthly Settlement of account with Treasury. (d) Treasury Officer’s monthly certificates received with the accounts of Public Works Officers.

13. The responsibilities of a Divisional Accountant is very comprehensive but except the following :(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 :(a) (b) (c) (d) 15. :(a) (b) (c) (d)

Work Abstract Abstract book Register of Works Broad Sheet What transactions are generally not included in the monthly accounts of a Division

The Cash transaction. The Transfer Entry. Stock transaction. None of these.

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) (b) (c) (d)

Public Work Remittances. Forest Remittances. Miscellaneous Remittances. 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 :(a) (b) (c) (d)

With the intervention of Accountant General. Without the intervention of Accountant General. With the assistance of Suppliers who provided supplies to the Divisions. Without the assistance of Treasury concerned.

19. An objection registered in the Register of Divisional Accountant's Objections can be removed by :(i) Divisional Officer by accepting the Divisional Accountant's advice on reconsideration of his earlier order and ordering action accordingly. (ii) Recording for the information of the Accountant General, his reasons for disregarding that advice. (iii) Dispose off it finally after it has been reviewed by the Accountant General. (iv) Divisional Officer issues an order to remove the objection because it will be the duty of Divisional Accountant to comply with the orders of the Divisional Officer. (a) (b) (c) (d)

(i) & (ii) & (iii) are correct. (i), (ii) & (iii) & (iv) are correct. (ii) & (iii) are correct. All are correct.

20. Which is correct statement about the financial powers of the subordinate disbursing officers under a Divisional Officer :(a) (b) (c) (d)

Never exceed the limit of sanction for expenditure on works. Brought to the notice of the Divisional Officer all such items of excess expenditure for his orders and placed on record. Subordinate disbursing officers are permitted to incur expenditure exceeding only upto 15% of the estimated cost. If against a single sanction, two or more disbursing officers have to operate simultaneously, the orders of the Divisional Officer need not be required for imposing a definite limitation on the money transactions of each officer.

21. While scrutiny of Divisional Monthly Accounts, preparation of ‘Suspense Slips’ are verified on which documents ? (a) (b) (c) (d) 22.

Schedule of Works Expenditure & Schedule of Takavi Works. Schedule of Deposit Works & Schedule of Revenue realized. Schedule of Works Expenditure & Schedule of Debits/Credits to Remittances. Schedule of Cash Settlement Suspense Account & Schedule of Misc work advance. The surplus recoveries of expenditure on a work :-

(a) Should not be utilised towards additional expenditure. (b) Can be utilised towards additional expenditure with sanction of competent authority. (c) Should be utilized immediately on additional expenditure on the work to prevent the lapse of the grant before the end of financial year. (d) Can be utilised to regularise the excess expenditure incurred on other work. 23.

Which of the item of Monthly Account is not checked in AG’s 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 :(a) (b) (c) (d)

for more than 3 months. for more than 2 months. at the end of current month. for 1 month.

25. The quarterly reconciliation of works expenditure/receipts will be carried with reference to :(a) (b) (c) (d)

Works Accounts Summary Register Register of works. Work Abstract. Broad Sheet

26. Reconciliation between Divisional Schedules with Departmental consolidated abstract is carried out through : (a) (b) (c) (d)

Broad Sheet. Work Register. Contractor’s Ledger Schedule of Work Expenditure.

27. What are the checks on the Abstract of Contractor’s and Disburser’s Ledger of a Forest Division carried out by the Accountant General. (i) (ii) (iii) (iv)

All the transactions are correctly posted. The opening and closing balances are correct. It is arithmetically accurate. The amount appearing under “Deduct Refund” is supported by a separate schedule of refund.

(a) (b) (c) (d)

(i) & (ii) are correct. (i), (ii) & (iii) are correct. (i) & (iii) are correct. All are correct.

28. The head "III-Other Remittances" is sub divided into :(a) (b) (c) (d)

Items adjustable by Civil Officers including Forest Department. Items adjustable by Public Works Officers. Both (a) & (b) Items adjustable by Public Work Officers and Civil Officers excluding forest department.

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 ? (a) (b) (c) (d)

Schedule of adjusting account. Schedule of settlement account. Schedule of Miscellaneous head of account. Schedule of Debits/Credits to Remittances.

30.

The Divisional Accountant’s role regarding the tenders is :-

(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. (a) (b) (c) (d)

(i), (ii) & (iii) are correct. All are correct. None of these. (iv) is correct.

31. Annual Review of the working of Forest Divisions should be prepared for each financial year and sent to :(a) (b) (c) (d)

State Government by 31st December. State Government by 15th December. Conservator of Forests by 15th December. Conservator of Forests by 31st December.

32. The checking of Classified Abstract of Expenditure should be done at Accountant General's office to see that :(i) the totals under each head of account are correct. (ii) the figures are tallied with those appearing in respective schedule, i.e. Form C.P.W.A. 64,62,73, etc. as also that the expenditure has been correctly classified. (iii) the schedule is arithmetically accurate. (iv) the opening balances as shown in Part I & II are correctly entered as per closing balance of previous month's account. (a) (i), (ii) & (iii) are correct. (b) (i), (iii) & (iv) are correct. (c) (i), (ii) & (iv) are correct. (d) (i) & (ii) are correct. 33. During the scrutiny of monthly compiled accounts, particular attention should be paid to cheques which have been shown as :(a) (b) (c) (d)

Unencashed for more than three months. Unencashed for more than 2 months. Unencashed for 3 months. Unencashed for 6 months and not yet submitted for cancellation/re-validation.

34. With respect to checking of Schedule of work expenditure accompanying the monthly accounts, the following need not be scrutinised by the Accountant General’s Office :(a) The report of progress of expenditure after verification by audit, is transmitted to the responsible administrator of the Work without delay. (b) The schedule is arithmetically accurate. (c) The nomenclature of the works and the expenditure shown against each work during the month tallies with that shown in the schedule docket form CPWA 61. (d) The figures of departmental charges are shown correctly as per Form C.P.W.A.62. 35. Transactions of non-public work head of account which originate in the accounts of PWD but which cannot be adjusted by the Division through normal course are classified under ------------head and is adjusted in the -----------section of accounts. (a) (b) (c) (d)

Public work remittances head & central treasury section. Miscellaneous remittances head & Works accounts section. Other remittances head & Civil section accounts. Public Work Deposit head & Central treasury section.

36.

Part-I of Works Register is maintained for recording :-

(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 :(a) (b) (c) (d)

DG Works by 31st December. Comptroller & Auditor General by 15th December. Ministry of Urban Development by 31st December. State Government by 15th December.

38. All sanctions relating to construction for works, supplies, carriages as communicated by the authorities higher than the Divisional Officer registered in :(a) (b) (c) (d)

Part-I of the Works Register. Part-II of the Works Register. Part-III of the Works Register. Part IV of the Works Register.

39. The head "Public Work Remittances" is intended for :(i) Transactions of Public Works Officers with Treasury. (ii) Transactions of Public Works Officers with other officers of the Civil Department excluding Forest Department within the same circle of account. (iii) Transactions of PWD with officers in other circles of account in cases where the transactions originate in those circles. (iv) Transactions of PWD with Forest department that is not within the same circle of account. (a) (b) (c) (d)

(i) & (iii) are correct. (i) , (ii) & (iii) are correct. (i), (iii) & (iv) are correct. (i), (ii) & (iv) are correct.

40. The DFO should furnish with monthly account a statement showing details of unencashed cheques as :(a) (b) (c) (d)

for more than 3 months. for more than 2 months. for 1 month. at the end of current month.

41. What is incorrect in respect of Works Register :(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. 42. Monthly progress report of Revenue & Expenditure of Forest Divisions, if required by conservators should be sent by Accountant General. The form of such report is prescribed by :(a) (b) (c) (d)

Comptroller & Auditor General. Accountant General of concerned State. State Government. Comptroller General of Accounts

43. Schedule of works expenditure are checked by Accountant General’s Office. Which of the following is incorrect in respect of checking of schedule of works :(a) The nomenclature of the works and the expenditure shown against each work during the month tallies with that shown in the schedule docket Form Central Public Works Account Code 61. (b)

The figures of departmental charges are shown correctly as per Form C.P.W.A.62.

(c) 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. (d) The opening balance are correctly entered as per closing balance of previous month’s account. 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 :(a) (b) (c) (d)

Divisional Officer. Divisional Accountant. Divisional Officer & Divisional Accountant. Head Clerk of the Divisional Office.

45. The purpose for maintaining an Objection Book for each Division by Accountant General’s Office is :(a) To raise objections relating to non-receipt of vouchers and stamped receipts. (b) To intimate the Divisions regarding non-receipt of monthly accounts. (c) To communicate the Divisional Officer about the irregularities noticed in quarterly reconciliation of work expenditure. (d) for reconciliation with Register of Divisional Accountant’s Objection Register. 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. 48. Cash Account of Forest Department is maintained in :(a) (b) (c) (d)

FA-2 FA-4 FA-1 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 :(i) That they have been received in a complete state. (ii) That the sums receivable are duly realised and on realisation credited to the proper head of account, and also to the proper personal account (if any) of the contractor, employee or other individual. (iii) That the charges are covered by sanctions and allotments, and are supported by complete vouchers setting forth the claims and the acknowledgements of the payees legally entitled to receive the sum paid. (iv) That all vouchers and accounts are arithmetically correct. (a) (b) (c) (d)

(ii), (iii) & (iv) correct. (ii) & (iii) correct. (ii) & (iv) correct. All are correct.

50. Match the following :-

(i) Classified Abstract of Revenue & Expenditure

(a) FA-8

The Abstract of Contractor’s & Disbursers (ii) Ledger (iii) Contractor’s & Disbursers Ledger

(b) FA-2 (c) FA-4

Total amount of Cheques issued during (iv) The current month

(d) FA-5

(a) (i) – c (ii) – a (b) (i) – d (ii) – b (c) (i) – d (ii) – a (d) (i) – d (ii) – c

(iii) – b (iv) - d (iii) – a (iv) - c (iii) –c (iv) –b (iii) –a (iv) - b

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 :(a) (b) (c) (d)

31st Mar 2014. 30th Apr 2014. 31st Dec 2014. None of the above.

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 :(i) (ii) (iii) (iv) (a) (b) (c) (d)

Extent of delay in the receipt of accounts/vouchers. Extent of wanting documents which should normally accompany the monthly account. Statement showing the amounts held under objection to the end of March. Statement showing the arrears of reconciliation (ii), (iii) (i), (iv) (iii), (iv) None of the above

53. Which of the following items is not available in AG (A&E) Office for incorporation in the Annual Review of Forest Divisions :(a) (b) (c) (d)

1.

Extent of delay in the receipt of monthly accounts. Extent of wanting documents which should normally accompany the monthly account. Common types of irregularities noticed in Central Audit. Quarterly arrears of reconciliation

54. Divisional Accountant’s objection register is maintained in :(a) (b) (c) (d)

Form 23 Form 24 Form 22 Form 26

55. Which of the following is incorrect in respect of Divisional Accountant’s objection register ? (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. (a) (b) (c) (d)

(i), (ii) (i), (iii) (i), (ii), (iii) All the above

56. The primary responsibility of checking and compiling of the accounts of Public Works/Irrigation Divisions rests with :(a) (b) (c) (d)

Assistant Audit Officer Assistant Accounts Officer Accountant Senior Auditor

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) (b) (c) (d)

(i) & (ii) (iii) & (iv) (i) & (iv) (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 month’s 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. 59.

Register of Land Charges is kept on :-

(a) (b) (c) (d)

Form 14 Form 15 Form 16 Form 18

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 ***************************************