Multiple Choice Questions (Appendix To CPWA Code) Appendix 2

Multiple Choice Questions
(Appendix to CPWA Code)

Appendix 2
1. All work of Irrigation, Navigation, Embankment, Drainage and Water Storage are primarily classified into
a. two sections b. three sections
c. five sections d. four sections
2. Water Storage Works is included in
a. Drainage Works b. Navigation Works
c. Irrigations Works d. Embankment Works
3. The section that includes receipts and charges relating to water ways, navigable canals, embankments
and other agricultural and drainage works undertaken primarily not for irrigation purposes but for general
improvement of the country or for general administrative purposes
a. Irrigation Works
b. Navigation, Embankment and Drainage Works
c. Both A&B
d. Either A or B
4. All work of Irrigation, Navigation, Embankment, Drainage and Water Storage are classified further into
a. Government Works and Non-Government Works
b. Permanent Works and Temporary Works
c. Major Work and Minor Works
d. Productive Works and Unproductive Works
5. An Irrigation, Navigation, Embankment, Drainage and Water Storage is said to be productive
a. When project is capable of repaying the annual interest on capital invested within ten years after the
probable date of its completion
b. When project is capable of recovering cost of capital invested within ten years after the probable date
of its completion.
c. When project is capable of repaying the annual interest on capital invested within fifteen years after
the probable date of its completion
b. When project is capable of recovering cost of capital invested within fifteen years after the probable
date of its completion
6. Capital invested includes
a. direct charges b. indirect charges
c. all arrears of simple interest d. All of the above
7. Arrears of simple interest means
a. anticipated excess of revenue over similar interest.
b. balance of total interest over total net revenue.
c. anticipated excess of expenditure over sanctioned estimate of capital outlay
d. None of the above
8. Pick the correct one
a. Betterment Levy is taken in reduction of indirect capital expenditure in the Financial Forecasts,
Administrative Accounts
b. Betterment Levy is etc. although it is treated as indirect receipt for the purpose of proforma account
of the project
c. Neither of the above
d. both of the above
9. Every work classified as either Productive or Unproductive will retain its classification unchanged during
the
a. eleventh, twelfth and thirteenth years after the closure of its construction estimate.
b. eleventh and twelfth years after the closure of its construction estimate
c. eleventh to fourteenth years after the closure of its construction estimate.
d. eleventh to fifteenth years after the closure of its construction estimate
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
a. If any irrigation, navigation, embankment or drainage work (commercial) which is classified as
productive fail at any time after the expiry of ten years, from the date of the closure of its construction
estimate, in five successive years to yield the relevant return prescribed should be transferred to
unproductive class.
b. If any irrigation, navigation, embankment or drainage work (commercial) which is classified as
estimate, in five years out of next ten years whether successive or not to yield the relevant return
prescribed should be transferred to unproductive class
c. If any irrigation, navigation, embankment or drainage work (commercial) which is classified as
estimate, in five years out of next ten years whether successive or not to yield the relevant return
prescribed should be transferred to unproductive class.
d. If any irrigation, navigation, embankment or drainage work (commercial) which is classified as
estimate, in three successive years to yield the relevant return prescribed should be transferred to
unproductive class.
11. An unproductive work
a. Shall remain be categorised as unproductive irrespective of expected return
b. Shall be categorised as Productive one if it succeeds in yielding, in three successive years after the
expiry of ten years, from the date of the closure of its construction estimate, the relevant return
prescribed for a productive work,
c. Shall be categorised as Productive one if it succeeds in yielding, in five successive years after the expiry
of ten years, from the date of the closure of its construction estimate, the relevant return prescribed for
a productive work
d. Shall be categorised as Productive one if it succeeds in yielding, in next ten years after the expiry of
ten years, from the date of the closure of its construction estimate, the relevant return prescribed for a
productive work
12. If an existing irrigation, navigation, embankment or drainage work be extended or improved, the
criterion of productivity shall be applied to
a. the whole system, including such extension or improvement
b. only to such extension or improvement and not to the whole system
c. Either A or B depending upon the cost of such extension or improvement exceeding the one fourth of
original project
d. None of the given
13. An extension should be treated as a Separate Project provided
a. owing either to its nature or magnitude, such as may reasonably be considered to be a separate
project
b. having clear capital and revenue accounts kept of it, as distinct from those of the project as a whole
c. Both A&B
14. Postponement the transfer of a work from one class to the other in cases by
a. Local Administration when satisfied that its success or failure is due to purely transitory causes.
b. Central Administration when satisfied that its success or failure is due to purely transitory causes.
c. Central Government when satisfied that its success or failure is due to purely transitory causes.
d. All of the above
15. When transfer of a work from the productive to the unproductive category or vice versa is made
a. No adjustment will be made in the general account as well as Proforma Accounts in respect of past
transactions
b. Requisite adjustment will be made in the general account as well as Proforma Accounts in respect of
past transactions
c. No adjustment will be made in the general account in respect of past transactions but the necessary
transfer will be effected by the Pay and Accounts Officer in the Proforma Accounts of works in question.
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d. Requisite adjustment will be made in the general account in respect of past transactions but no
adjustment will be effected by the Pay and Accounts Officer in the Proforma Accounts of works in
question.
16. Capital bears
a. all charges for the first construction and equipment of a project
b. charges for intermediate maintenance of the work while not yet opened for service
c. subsequent additions and improvements as may be sanctioned under rules by competent authority.
d. All of the above
17. Charges on account of restoration of damages caused by extraordinary casualties, such as flood, fire,
etc. and such charges should be recorded under a separate head
a. Extraordinary Replacements as Capital Expenditure
b. Extraordinary Replacements as Revenue Expenditure
c. Unforeseen Replacement as Capital Expenditure
d. Unforeseen Replacement as Revenue Expenditure
Revenue bears all charges for maintenance and working expenses which embrace all expenditure for
the working and upkeep of the project, as also for such renewals and subsequent replacements, and such
additions improvements or extensions, as it may be considered desirable to charge to Revenue, instead of
increasing the capital cost of the undertaking.
a. True b. False
19. In the case of renewals and replacements of existing works the cost of the new work should be divided
between the Capital and Revenue if
a. the cost really represents an increase in the capital value of the system
b. exceeds the cost of the original work by Rs.1,000/
c. the cost really represents an increase in the capital value of the system and exceeds the cost of the
original work by Rs.1,000/-
d. Either A or B
20. In the case of renewals and replacements of existing works the cost of the new work should be divided
between the Capital and Revenue
a. the portion debited to the revenue account being the cost of the original work, which should be
estimated if the actual cost is not known, and the balance charged to capital.
b. the portion debited to the capital account being the cost of the original work, which should be
estimated if the actual cost is not known, and the balance charged to revenue.
c. Rs. 1000/- is debited to revenue and the balance in excess of Rs. 1000/- is charged to capital
d. Rs. 1000/- is debited to capital and the balance in excess of Rs. 1000/- is charged to Revenue
21. A renewal which does not represent a substantial improvement of the original but exceed the cost of
that work by more than Rs.1,000/- should be charged to
a. Capital Account
b. Revenue Account
c. both Capital and Revenue Account
d. Either Capital or Revenue Account as determined by Accounts Officer.
22. Pick the correct one regarding charging of the expenditure on works of additions, extensions or
improvements when the construction estimate of a project (commercial) is closed shall be charged to capital
a. Estimates exceeding Rs.1,000/- for works which are in themselves directly remunerative
b. Estimates exceeding Rs.1,000/- for works which are necessary for the full development of a project
but which are not in themselves directly remunerative
c. Both A&B
23. Pick the correct one regarding charging of the expenditure on works of additions, extensions or
improvements when the construction estimate of a project (commercial) is closed shall be charged to Revenue
a. Estimates amounting to Rs.1,000 or under
b. All estimates for works which are neither remunerative in themselves nor considered necessary for
the development of the project
c. None of the above
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d. Both A&B
24. Pick the incorrect one
a. Capital outlay on Power Projects-4601
b. Capital outlay on Major and Medium Irrigation-4701
c. Major and Medium Irrigation-2701
25. The expenditure is recorded in two sections, separately for capital and revenue charges in respect of
a. Productive Works
b. Unproductive Works
c. Productive Works and Unproductive Works also where it is desirable and possible to maintain
accounts on a quasi-commercial basis.
d. Unproductive Works and Productive Works also where it is desirable and possible to maintain
accounts on a quasi-commercial basis.
26. Miscellaneous expenditure upon the preliminary survey of new projects and also for the cost of famine
surveys required for the preparation of famine programmes fall under the category of Productive Work
a. True b. False
27. Works expenditure of Irrigation, etc. major head falls under one or others of the minor heads except
a. Works b. Extensions and Improvements
c. Maintenance and Repairs d. Miscellaneous
28. Works”, “Extensions and Improvements”, and “Maintenance and Repairs” minor heads are further
divided into
a. seven sub-heads b. eight sub-heads
c. nine sub-head d. eleven sub-heads
29. Generally there are seven sub-heads under each minor head Works”, “Extensions and Improvements”,
and “Maintenance and Repairs under any of the Major Head for expenditure on irrigation work,
a. the eighth sub-head namely Compensation may be opened under the minor head Works
b. the eighth sub-head namely Compensation may be opened under the minor head Maintenance and
Repairs
c. the eighth sub-head namely Compensation may be opened under the minor head Extensions and
Improvements
d. the eighth sub-head namely Compensation may be opened under any of the minor head
30. All works expenditure relating to Main Canal and Branches may be divided into
a. Main line of a canal,
b. each of its branches separately that relating to distributaries may be grouped for the distributaries
belonging to the main line of the canal and to each of its branches separately.
c. Both A&B
a. When land is taken up for two or more of these sub-divisions at the same time, its cost must be divided
in the best way practicable
b. In the case of Storage Projects all works connected with supply channels to feed the head reservoir
come under Head Extensions and Improvements
c. Water-power installations at the head works of a canal, head locks and head regulators of main and
branch canals, fall under “Main Canal and Branches”
d. Building required for the general purposes of a Canal system such as workshops, headquarters,
station, etc. are chargeable to “Main Canal and Branches.”
32. When a Canal or a distribution channel therefrom and a drainage in connection with it, are planned
simultaneously and the two works intersect, the cost of the crossing should be charged to
a. Main Canal and Branches b. Work
c. Extensions and Improvements d. Drainage and Protective Works
33. The head special Tools and Plant relating to Water Course is further sub-divided into
a. three detailed heads b. two detailed heads
c. five detailed heads d. four detailed heads
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34. Combined works falling under two or more heads e.g., combined bridges and falls or combined falls and
regulators should be classified to
a. all the works concerned accordingly b. the work which predominates
c. the work which predominates the least d. any of the work concerned
35. Surveys and preliminary investigations head appears under
a. Extensions and Improvements b. Maintenance and Repairs
c. Work d. All of the above
36. The term “Compensation” includes
a. Payment of land
b. payments for buildings, trees, crops, etc.
c. cost of special land acquisition establishment when it is chargeable to the Public Works Department
d. All of the above
37. Sale proceeds of wood, building materials etc. obtained on cleaning of land should be taken as
a. Revenue Receipt b. Reduction of Expenditure
c. Misc. receipt d. Deposit
38. If any buildings acquired with the land are used as residences or otherwise let out they should
a. be brought on the Register of Licence Fees of Buildings and Lands, Form CPWA 49, and licence
fees/rents realized should be treated as ordinary licence fees/rent receipts.
b. not be brought on the Register of Licence Fees of Buildings and Lands, Form CPWA 49, and licence
fees/rents realized should be treated as reduction of expenditure.
c. be brought on the Register of Licence Fees of Buildings and Lands, Form CPWA 49, but licence
fees/rents realized should be treated as reduction of expenditure.
d. not be brought on the Register of Licence Fees of Buildings and Lands, Form CPWA 49, but licence
fees/rents realized should be treated as ordinary licence fees/rent receipts.
39. Pick the incorrect one regarding classification of works
a. Works (other than escapes and escape heads) for the regulation of supply-Regulator
b. Water power plant (if a permanent fixture) and buildings in connection with such plant, also sluices
and channels conducting water to and from the same-Mills
c. Permanent and temporary buildings (including staff quarters, offices workshops, stations, etc., but
excluding buildings for water power) and station drainages, roads, gardens enclosure-walls,
conservancy works, etc., pertaining to buildings individually or collectively-Building
40. Excavation and embankments for the channels, and its side roads and service roads, protective work for
the bed and sides, trimming turfing or revetting slopes, retaining walls for embankments fall under
a. Excavation and embankments b. Earthworks
c. Navigation d. Boundary and Service Roads
41. Works relating to experiments, Works in connection with irrigation outlets not debitable to the head
Water-courses, distant marks and boundary pillars are included under the head
a. Miscellaneous b. Extra-ordinary
c. Maintenance d. Any of the above
42. All repair works prior to the opening of the revenue account for the project or the section concerned
shall be debitable to the detailed head Maintenance which appears only under the minor head
a. Maintenance and Repairs b. Extension and Improvement
c. Works d. Contingency
43. The Minor Head Establishment pertaining to Irrigation, Navigation, Embankment, Drainage and Water
Storage are sub-divided into
a. seven detailed heads b. nine detailed heads
c. eleven detailed heads d. ten detailed heads
44. State whether true or false
Detailed head Pensionary Charges under the Minor Head Establishment pertaining to Irrigation,
Navigation, Embankment, Drainage and Water Storage only relates to Major Head 4701 and 2701.
a. True b. False
45. The general principles regulating the classification and incidence of Pay, Allowances, Leave Salaries, etc.
of Government servants are contained in
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a. Receipt and Payment Rules 1893 b. Government Accounting Rules 1990.
b. Civil Account Manual d. Central Public Work Accounts Code Volume III
a. The general directions for regulating the exhibition of recoveries of expenditure in Government
account are given in Chapter 5 of the Government Accounting Rules 1990
b. all recoveries of expenditure will be taken as reduction under the concerned Service head irrespective
of whether they relate to overpayments pertaining to the current year or to any previous year
c. Recoveries under stock and other suspense account should be treated as reduction of gross
expenditure.
47. The recoveries of expenditure on work in progress comprising, inter-alia, sale proceeds of surplus
materials and plant acquired specially for any work or of materials received from dismantled structures, is
treated as
a. reduction of expenditure, irrespective of whether the estimates for the works made allowance for
such recoveries or not
b. reduction of expenditure, when the estimates for the works made allowance for such recoveries else
miscellaneous receipt.
c. Miscellaneous receipt, irrespective of whether the estimates for the works made allowance for such
recoveries or not
d. Miscellaneous receipt, when the estimates for the works made allowance for such recoveries else
reduction of expenditure
48. Pick the correct regarding treatment of recoveries of establishment charges and Tools and Plant charges
on percentage basis
a. deduction from expenditure under the minor head “Directions and Administration and Tools and Plant
respectively when effected from other departments of the Union Government and revenue receipts
when effected from private parties or Local funds or other Governments
b. deduction from expenditure under the minor head “Directions and Administration and Tools and
Plant respectively whether effected from other departments of the Union Government or private parties
or Local funds or other Governments
c. Revenue receipt whether effected from other departments of the Union Government or private
parties or Local funds or other Governments
d. revenue receipts when effected from other departments of the Union Government and deduction
from expenditure under the minor head “Directions and Administration and Tools and Plant respectively
when effected from private parties or Local funds or other Governments
49. Pro-rata share of the charges for joint establishment and tools and plant is calculated
a. at the end of the month b. at the end of the year
c. at the close of the account of the work d. Any of the above being more convenient.
50. The pro-rata shares for joint establishment and tools and plant calculated should be treated as
a. revenue receipt under the minor head “Direction and Administration” and “Tools and Plant
respectively
b. miscellaneous receipt under the minor head “Direction and Administration” and “Tools and Plant
respectively
c. reduction of expenditure under the minor head “Direction and Administration” and “Tools and Plant
respectively
d. miscellaneous expenditure under the minor head “Direction and Administration” and “Tools and Plant
respectively
a. recoveries representing leave should be treated as revenue receipts under the Public Works major
head concerned.
b. Recoveries on account of pensionary contributions should in the case of ‘Civil Works’ be credited to
“0071 while such recoveries in the case of the Irrigation Department should be credited to the Irrigation
Major head concerned as receipts or recoveries of expenditure, accordingly as they relate to Revenue
or Capital Major Head
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c. in which the rates for leave and pension contributions are combined, the recoveries in the case of Civil
Works, should be taken to “0071 while such recoveries in the case of Irrigation Department should be
credited to the Irrigation Major heads concerned as revenue receipts
d. All of the above
52. Recoveries on account of pensionary contributions in respect of Irrigation work falling under Major Head
4701 will be classified as
a. Revenue receipt under Major Head 0701 b. Recovery of Expenditure under Major Head 2701
c. Revenue Receipt under Major Head 0071 d. Recovery of Expenditure under Major Head 4701
53. Recoveries on account of pensionary contributions in respect of Irrigation work falling under Major Head
2701 will be classified as
a. Revenue receipt under Major Head 0701 b. Recovery of Expenditure under Major Head 2701
c. Revenue Receipt under Major Head 0071 d. Recovery of Expenditure under Major Head 4701
a. Receipts and recoveries on Capital Account in so far as they represent recoveries on expenditure
previously debited to a capital major head, should be taken in reduction of expenditure under the major
head concerned.
b. Such receipts and recoveries should be treated as revenue receipts in the first instance and booked
as “Receipts and Recoveries on Capital Account.
c. At the end of the year they should be deducted from the account of the division or sub-division of the
major head concerned in a lump-sum.
a. The recoveries of expenditure which are finally creditable as revenue receipts, should be recorded
under the minor head “Recovery of Percentage charges” of the major head “0059” or “0071” as the
case may be
b. The recoveries of expenditure which are adjustable in reduction of expenditure under the capital
major head, should be posted as “Deduct – Establishment charges transferred pro rata to other capital
Major Heads” under the minor head “Direction and Administration” of the capital major head concerned
c. Neither of the above
d. Both A&B
56. State whether True or False
Receipts on account of sale proceeds of land, buildings, special tools and plant or other assets purchased
or constructed as the cost of special project may be at the discretion of the Government be taken in
reduction of expenditure under the appropriate sub-heads subordinate to the capital major head
concerned
a. True b. False
57. Pick the correct one regarding recoveries on account of cost of audit and accounts
a. These recoveries, when they are made in connection with work done for Railways, Defence Services,
Postal or Telecommunication Department should be treated as reduction of expenditure under “2016
–Audit”
b. In the case of work done for non-Government bodies or individuals, such recoveries should be
adjusted as receipts under the minor head “Fees for Government Audit” subordinates to the major head
“0016-Audit”
c. Both A&B
58. Percentage charges for work done in workshops of a quasi-commercial character for other Divisions and
departments both under the Union Government and other Governments, include recoveries in respect of audit
and accounts charges, such recoveries should
a. credited to 2016-Audit
b. credited to 0075- Misc. Administration Services
c. not be credited to “2016- Audit” or 0075 – Miscellaneous Administration Services
d. credited to major head of work concerned.
59. Number of statements under Appendix 2 to CPWA Code
a. three b. five
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c. four d. seven
a. Statement A- Main classification of Expenditure pertaining to Irrigation, Navigation, Embankment and
Drainage Projects.
b. Statement B- Detailed classification of Expenditure pertaining to Irrigation, Navigation, Embankment
and Drainage Projects.
c. Statement C- Detailed head classification
d. Statement D- Treatment of recoveries of Expenditure in the accounts of the PWD.
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Appendix-3 ACCOUNTS RULES RELATING TO WATER COURSES

As a general rule, water-courses of irrigation, etc. projects are not constructed by Government as
integral parts of the projects, the liability of Government being confined to the provision of the main canal and
of such branches and major and minor distributaries as may be decided upon by competent authority from time
to time.
a. True b. False
2. Works outlay on water-courses, which may be incurred by Public Works Officers, will thus fall under the
following distinct categories except
a. Recoverable from individual cultivators concerned in lump sums equivalent to the charges incurred
on behalf of each
b. Recoverable by a general levy, whether for a specified or indefinite period
c. Borne finally by Government
3. Takavi Works means
a. outlay on water-courses, which may be incurred by Public Works Officers and borne finally by
Government
b. outlay on water-courses, which may be incurred by Public Works Officers and recoverable by a general
levy, whether for a specified or indefinite period
c. outlay on water-courses, which may be incurred by Public Works Officers and recoverable from
individual cultivators concerned in lump sums equivalent to the charges incurred on behalf of each.
d. All of the above
4. After a Water-course work has been constructed, the cost of maintenance and repairs is, in all cases,
borne by the
a. Public Works Department b. cultivators concerned.
c. State Government concerned d. Local Body concerned
5. Works outlay on water-courses, which may be incurred by Public Works Officers and recoverable by a
general levy, whether for a specified or indefinite period, such recoveries should be treated as
a. as receipts on the capital account of the project, if the levy takes the form of a lump-sum recovery of
cost in one or more years
b. as revenue receipts of the projects, if the levy takes the form of an enhancement of revenue, the
exact classification being determined by the form in which the recoveries are made.
c. Both A&B
6. Recovery of outlay on water-courses where such recoveries have to be set off against the outlay may at
the discretion of Government be taken in reduction of expenditure under the sub-head
a. Water-courses b. Takavi Works
c. Drainage and Storage d. Any of the given
a. Works outlay on water-courses, which may be incurred by Public Works Officers and recoverable by
a general levy, whether for a specified or indefinite period when the actual recoveries are required to
be set off against the outlay, the Accounts Officer should maintain a suitable proforma account
b. Such proforma account should be maintained without disturbing the booked accounts of receipts and
expenditure, the form of account being determined in consultation with the Administrative
Ministry/Administrator concerned.
c. It will ordinarily be found sufficient to keep an account merely in respect of the works outlay, the
annual recoveries being distributed rateably, as between works, interest, etc. on a fixed basis
determined once for all.
d. All of the above.
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Appendix 4- Rules for the distribution of Establishment and tools and Plant Charges
1. Charges on account of general services like Establishment and ordinary Tools and Plant of a division or
office should be classified in the minor heads “Direction and Administration” and “Machinery and Equipment”
as the case may be under the Major Head
a. 2059 b. 2701
c. 4059 d. 4701
2. Pick the incorrect one regarding charging of special establishments
a. Work-charged establishment excluding Work-charged staff converted into regular Establishment
b. Purely revenue establishment (zilladars, Amins, etc) employed entirely on the management of
irrigation, etc., works and on the assessment etc. of connected revenue to the sub-division “Working
Expenses” of the major head 2701
c. Establishment employed for temporary period on famine relief works, to the minor head concerned
under the major head “2245
3. Establishment employed in workshops of a quasi-commercial character shall be charged to
a. Direction and Administration of the division b. the account of the workshop concerned
c. Work-charged Establishment d. Contingency of the division
4. The cost of special tools and plant i.e., tools, plant, machinery, etc., obtained to meet the special
requirements of a particular work or project and of a nature not usually to be found in the general stores of the
Administration should be treated as
a. an indirect charge to Machinery and Equipment of the division
b. a direct charge to Machinery and Equipment of the division
c. an indirect charge to the work or project
d. a direct charge to the work or project
5. In case of doubt who will decide whether any item of tools and plant should be classified as ordinary or
special?
a. the Executive Engineer, or other competent executive authority
b. the Superintendent Engineer, or other competent executive authority
c. the Chief Engineer, or other competent executive authority
d. Audit or Account officer concerned
6. The “gross expenditure” on the common establishments, of PWD Buildings and Road Branch, will be
recorded under the Minor Head
a. Direction and Administration below 2059 – Public Works
b. Direction and Administration below 4059 – Public Works
c. Conservancy below 2059 – Public Works
d. Conservancy below 4059 – Public Works
7. The distribution of the charges on account of gross expenditure on the common establishments, of PWD
Buildings and Road Branch is made in
a. four stages b. three stages
c. two stages d. single stage
8. First stage of distribution of the charges on account of gross expenditure on the common
establishments, of PWD Buildings and Road Branch means
a. such charges in respect of establishment charges relatable to Revenue Major Heads.
b. such charges in respect of establishment charges relatable to Capital Major Heads.
c. such charges in respect of establishment charges relatable to Government Works
d. such charges in respect of establishment charges relatable to Non-Government Works.
9. The first stage distribution of establishment charges from the omnibus Public Works major head to these
heads will be calculated on percentage basis determined by the Government in such manner as to remain
current for
a. at least 3 years b. at least 2 years
c. at least 5 years d. at least 7 years
10. In respect of establishment charges relatable to works done for other Governments, Local funds and
private parties’ etc. recoveries will be made on percentage basis to be determined by Government
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a. minus debited to the Major Head “2059 as recoveries of expenditure
b. credited to the Major Head “0059 as other revenue receipt
c. credited to the Major Head “0075 as other miscellaneous receipt
d. credited to the Major Head “8443 as other deposit
11. Proportionate charges on Establishment apportioned to the Capital Major Heads will be adjusted under
the sub-head “Buildings” under the appropriate Programme Minor Heads, against a distinct detailed head (or
object classifications) “Establishment” to be opened for the purpose by
a. Debiting concerned capital major head and minus debiting 2059 Direction and Administration
b. Crediting concerned capital major head and debiting 2059 Direction and Administration
c. Crediting concerned capital major head and minus crediting 2059 Direction and Administration
d. Debiting concerned capital major head and minus crediting 2059 Direction and Administration
12. Adjustment of the charges on account of gross expenditure on the common establishments, of PWD
Buildings and Road Branch means to concerned Capital Major Head may be done
a. yearly b. monthly
c. as and when account of the work is closed d. fortnightly
13. The second and final stage of distribution of the establishment charges under “Direction and
Administration” below “2059 will be in respect of the works charged to the major heads
a. 2216 b. 3054
c. 2216 and 3054 d. 2216, 3054 and 2701
14. The second and final stage of distribution of the establishment charges under “Direction and
Administration” below “2059 is made
a. at the end of the month b. at the close of quarter
c. at the close of six-monthly account d. at the end of the year
a. The amount for distribution of charges on common establishment at second stage is arrived at by
notionally deducting the amounts recovered during the year from other Governments, Local bodies etc.
on percentage basis for works done on their behalf and credited to Public Works as revenue
b. a pro-rata distribution of the charges to “2216 – Housing” and “3054 – Roads and Bridges” will be
made according to works outlay recorded under these major heads vis-à-vis the total revenue
expenditure on Public Works (Construction) in all Major Heads in the Revenue Section
c. The distributable amounts so calculated will be adjusted from “2059- Public Works”, through a deduct
Sub-head “Establishment Charges” transferred pro-rata to “Housing”/”Roads and Bridges”, by per
contra debit to “2216 Housing Direction and Administration”, and ‘3054 – Roads and Bridges Direction
and Administration’, respectively
16. The pro-rata adjustment of charges on common establishment will be carried out by
a. Accounts Officer b. Superintendent Engineer
c. Chief Engineer d. Divisional officer
a. The basis for determining the slab for levying the establishment charges shall be the estimated cost
of a work, though the actual adjustment of percentage charges should be made on the expenditure
incurred during the year.
b. Departmental Charges, including pensionary and audit charges should not be levied on all works, the
cost of which is met from the detailed head “Grants-in-aid” under the relevant programme minor head
under the Major Head “2059 – Public Works”.
c. Both A&B
18. For works other than those executed by the Central PWD
a. Administrative Ministry/Administrator concerned are authorized to fix the percentage rates in
consultation with the Accounts Officer, on condition that the percentages so fixed are not less than the
actual average cost per Rs.1000 of outlay on works in the Administrative Ministry/Administration
concerned during the previous five years.
b. Administrative Ministry/Administrator concerned are authorized to fix the percentage rates in
11
concerned during the previous three years.
c. Administrative Ministry/Administrator concerned are authorized to fix the percentage rates in
concerned during the previous five years.
d. Administrative Ministry/Administrator concerned are authorized to fix the percentage rates in
concerned during the previous three years.
When only some of the operations necessary to the completion of a non- Government project are
undertaken at one time different percentages may, if desired, be adopted for each operation, provided that if
subsequently the remaining operations are undertaken, the aggregate recovery is equal to the full charge
leviable under this rule.
a. True b. False
20. The percentage fixed by Administrative Ministry/Administrator should be examined and readjusted, if
necessary, after consultation with the Accounts Officer once in every
a. five years b. two years
c. four years d. three years
21. In calculating departmental charges in respect of works executed on behalf of Central & Commercial
concerns (including the Ministry of Defence), other Government and non-Government bodies or individuals
a. one percent should be deducted on account of pensionary contributions.
b. one percent should be added on account of pensionary contributions
c. two percent should be deducted on account of pensionary contributions
d. two percent should be added on account of pensionary contributions
22. An additional charge of one percent, should be recovered in respect of works done for Railways, Postal
or Telecom Department, All India Radio (except monitoring service), Department of Overseas Communication
Service and non-Government bodies or individuals to cover the cost of
a. audit and accounts establishment b. Establishment
c. pensionary d. Tools and Plant
a. No share of general charges on account of establishment and tools and plant should be included in
the actual cost of works chargeable against the Famine Relief Fund
b. No share of general charges on account of establishment, tools and plant and pensionary charges
should be included in the actual cost of works chargeable against the Central Road Fund
c. No share of general charges on account of establishment and tools and plant should be included in
the actual cost of works chargeable against the Central Road Fund
d. No share of general charges on account of establishment, tools and plant and pensionary charges
should be included in the actual cost of works chargeable against the Famine Relief Fund
24. PWD and Military Engineering Service (MES) should not charge an additional charge of one percent to
cover the cost of Audit and Accounts of works against the work executed on behalf of each other (Civil and
Defence) w.e.f
a. 1984-85 b. 1991-92
c. 1976-77 d. 1971-72
25. The prescribed percentages may be remitted by the Administrative Ministry/Administrator concerned
in the case of non-Government works costing
a. less than Rs.10,000 b. less than Rs.1,000
c. less than Rs.1,00,000 d. less than Rs.50,000
26. In the case of works costing Rs.1000 and over, the Administrative Ministry/Administrator concerned are
authorized to sanction a cash contribution up-to the actual amount of establishment and tools and plant etc.,
charges leviable under Rule in favour of a
a. local body b. private individual.
c. Foreign institution d. All of the above
12
a. For works done in workshops which are of a quasi-commercial character, percentage charges should
be levied in all cases except the work is done for PW Divisions of the same Administration.
b. The rates may be fixed by the Administrative Ministry/Administrator concerned in consultation with
the Accounts Officer.
c. Both A&B
28. The percentage charges may be so regulated even in the case of jobs executed for other divisions and
departments both under Union Government and other Governments as to include prescribed percentage
charges for
a. Establishment b. Tools and plant
c. audit and accounts d. Pensionary account
a. Where a work involves little or no supervision, the prescribed percentage charges for Establishment
should not be levied
b. In the case of non-Government works on which Tools and Plant of the department are not used, the
prescribed percentage charges for tools and plant should not be levied.
c. Where a work involves little or no supervision and on which tools and plant of the department are
not used, the prescribed percentage charges for Establishment and Tools and Plant should not be levied
d. In the case of non-Government works on which involves little or no supervision and Tools and Plant
of the department are not used, the prescribed percentage charges for Establishment, Tools and Plant
and Pensionary account should not be levied.
30. Pick the correct one regarding charging the prescribed percentage when the cost of land acquired
through the district and revenue authorities
a. percentage charge is leviable on account of it when it is adjusted in the divisional accounts as part of
the cost of a non-Government work
b. no percentage charge is leviable on account of it if it is not included in the estimate for the work and
is not passed through the Public Works accounts
c. percentage charge is leviable on account of it whether it is adjusted in the divisional accounts as part
of the cost of a non-Government work or is not passed through the Public Works accounts
d. no percentage charge is leviable on account of it whether it is adjusted in the divisional accounts as
part of the cost of a non-Government work or is not passed through the Public Works accounts
a. The adjustment of recoveries on account of department charges is made once a year in March, except
in the cases of Deposit Works (see paragraph 16.2.4). Local Loan Works, Takavi Works and works done
occasionally for other departments, Governments, etc.
b. In the case of Capital Works the adjustment may be done monthly
c. Both A&B
d. None of the above
32. In the case of workshops of a quasi-commercial character, any other work, for which special
establishment is entertained, the Administrative Ministry/Administrator may fix an addition of such percentage,
limited to
a. 1 percent of the cost of this establishment a. 2 percent of the cost of this establishment
c. 3 percent of the cost of this establishment d. 5 percent of the cost of this establishment
33. For allotment of funds, it is necessary, to include in the estimates for individual works, any provision on
account of establishment and tools and plant charges, unless percentage charges levied by other Governments
or departments are, under the rules, included in the cost of work.
a. True b. False
34. The cost of special tools and plant (such as cranes, etc.) debited to a single head in the accounts may be
distributed over the several sub-heads of works in accordance with such methods as
a. the Administrative Ministry/Administrator concerned may determine in consultation with the
Accounts Officer.
b. the Accounts Officer concerned may determine in consultation with the Administrative
Ministry/Administrator
13
c. the Executive Engineer concerned may determine in consultation with the Accounts Officer.
d. the Chief Engineer concerned may determine in consultation with the Accounts Officer.
35. The maximum and minimum percentage of Departmental Charge (Establishment, Tools & Plant, Audit
and Accounts and Pensionary Charge) depending upon the cost of project is
a. 23 ¾%-9% b. 23 ¾%-7%
c. 22 ¾ %-5% d. 22 ¾ %-11%
36. Percentage charge of the component of Departmental Charge which remain same irrespective the cost
of work
a. Establishment & Tools and Plant b. Tools and Plant & Pensionary Charge
c. Audit & Account and Pensionary Charge d. Tools and Plant & Audit and Account
37. Pick the incorrectly matched
a. All Maintenance works and minor works costing up-to Rs.one lakh- 23 ¾ %
b. Construction works costing up-to Rs. two crores-12%
c. Construction works costing over Rs. two crores-7%
d. none of the given
38. The maximum and minimum percentage leviable for Tools and Plant charge is
a. ¾%- ½% b. 1%- ½%
c. ½%- ¼% d. ¾%- ¼%
39. The maximum and minimum percentage leviable for Establishment is
a. 22 ½ -10 ¾% b. 22 ½-8%
c. 22 ½-9% d. 22 ½-6%
a. In the case of works for CGHS where architectural services are provided by Central Design Bureau of
CGHS necessary rebate @ 1% has to be given in Establishment Charges
b. The DDA will be allowed a rebate in the departmental charges on account of preparation of
preliminary sketches, and detailed architectural drawings relating to their works.
c. No Departmental Charges for Government works and those of autonomous bodies fully funded by
Central Government effective from 27.09.2001
d. All of the above
14
Appendix 6-stores obtained through High Commission/Embassies abroad.
1. The minor head for Material Purchase Settlement Suspense Account” below “Major Head-8658-
Suspense Accounts” is
a. 107 b. 129
c. 108 d. 127
2. When the stores from abroad arrive,
a. MPSSA is credited and stock or work as the case may be debited
b. MPSSA is debited and stock or work as the case may be credited
c. MPSSA is minus credited and stock or work as the case may be credited
d. MPSSA is minus debited and stock or work as the case may be debited
3. The amount taken into account is the amount
a. of the quantity in the indent placed
b. of quantities actually received the amount being determined by converting the invoiced sterling value
into rupees at the composite rate of exchange for the month in which store is received in the Division
c. of quantities actually received the amount being determined by converting the invoiced sterling value
into rupees at the composite rate of exchange for the month in which the payment was made in High
Commission/Embassies abroad.
d. of the quantity in the indent placed the amount being determined by converting the invoiced sterling
value into rupees at the composite rate of exchange for the month in which the payment was made in
High Commission/Embassies abroad
4. Composite Rate of exchange is determined by
a. Ministry of External Affairs b. Ministry of Trade & Commerce
c. High Commission/Embassies abroad d. Ministry of Finance
5. If the month in which the payment was made in High Commission/Embassies abroad is not known, the
provisional composite rate of exchange is taken into account for the
a. month in which the stores were dispatched from High Commission/Embassies abroad
b. month in which the stores were received in India
c. month in which the stores were received in Division concerned
d. Any of the above which being the least.
6. Debit for the payment for stores made in High Commission/Embassies abroad which will be calculated
in rupees at the composite rate of exchange for the month of payments is received in Division from
a. PAO (Ministry of Finance) b. PAO (Ministry of External Affairs)
c. the Accounts Officer d. Director General (Works)
7. Accounting entry made when debit for payment for stores made in High Commission/Embassies abroad
is received in Division concerned
a. credit MPSSA and debit Stock or work as the case may be
b. debit MPSSA and credit PW Remittance
c. credit MPSSA and debit PW Remittance
d. debit MPSSA and credit Stock or work as the case may be
8. In case the debit for the payments made in High Commission/Embassies abroad is received before the
arrival of the stores required for a work
a. Cash Settlement Suspense Account (8658-107) will be debited and PW remittance will credited
b. Material Settlement Suspense Account (8658-129) will be debited and PW remittance will credited
c. Contractors – Other Transaction under the work concerned will be debited and PW remittance will
credited
d. Miscellaneous Work Advance under the Stock will be debited and PW remittance will credited
9. In case the debit for the payments made in High Commission/Embassies abroad is received before the
arrival of the stores required for a stock
c. Contractors – Other Transaction under the work concerned will be debited and PW remittance will
credited
d. Miscellaneous Work Advance under the Stock will be debited and PW remittance will credited
15
10. Indian Charges means
a. Balance of sea freight and carriage and incidental charges
b. Departmental expense and Marine Insurance borne by High Commissions/Embassies abroad
c. Miscellaneous expenditure in connection with supply of store from abroad
11. Indian charges should be
a. debited direct to contingency account of the division and credited to MPPSA
b. debited direct to Stock or works concerned and credited to MPPSA
c. debited direct to MPSSA and credit to Stock or work concerned
d. debited direct to CSSA and credit to Stock or work concerned
12. When debit for Indian charges is received prior to the arrival of the stores in the division
c. Contractors-Other Transaction/MWA as the case may be will be debited and PW remittance will
credited
d. Contingency Account of the Division will be debited and PW remittance will credited
a. A surcharge at the rate fixed by Government from time to time, to cover departmental expenses and
marine insurance, is added by the High Commissioner for India
b. The surcharge is added to the invoiced price excluding freight on all stores obtained from abroad
through its Supply Wing by State Government, Commercial Departments, including Irrigation Works,
Government Commercial Undertakings, Local Funds, private individuals, etc.
c. Neither of the two
d. Both A&B
14. Where the contractor undertakes to deliver stores at an Indian Port and not at the Stores Offices abroad
the surcharge
a. leviable will be for both departmental charges and marine insurance
b. will not be leviable either for departmental charges or marine insurance
c. leviable will be only for marine insurance.
d. leviable will be only for departmental charges
15. The extra charge for marine insurance covers
a. the risk and losses during the voyage to India
b. the risk and losses between the ship’s side and the shore.
c. Both A&B
a. The adjustment of the surcharge is made by the Indian Embassy. A similar extra charge should be
made in India for Stores imported from abroad for the Union Government, but eventually transferred
to State Governments etc.
b. The amount of the surcharge should be credited under the minor head Other Receipts below the
relevant functional major head on imported stores.
c. Both A&B
17. In making recoveries from the agents of vessels on account of short delivery of stores, the surcharge
should
a. be added to the involved value of the stores including freight
b. be added to the involved value of the stores excluding freight
c. not be added to the involved value of the stores excluding freight
d. not be added to the involved value of the stores including freight
a. The balances representing the value of stores received, for which no debits for payments made abroad
have come to hand reference being made at once to the Accounts Officer in such cases.
b. Balances due to short deliveries etc. which cannot be cleared by recovery of cost, are not adjustable,
until their write off has been sanctioned by competent authority.
16
c. The transactions relating to stores procured abroad should be recorded in Form CPWA 67 Suspense
Register under two classes of purchases i.e. (1) Purchases for Stock and (2) Purchases for specific works
17
Appendix 7- settlement of inter-divisional transactions by Cheque/Bank Draft.
1. Operation of minor head “107 – Cash Settlement Suspense Account” below the Major Head “8658 –
Suspense Accounts” for the settlement of inter-divisional transactions in Public Works Divisions has been
discontinued w.e.f
a. 1st April 1993 b. 1st January 1983
c. 1st April 1995 d. 1st January 1995
2. Operation of CSSA for the settlement of inter-divisional transactions in Public Works Divisions has been
replaced by
a. Material Purchase Settlement Account b. Advance Payment
c. Book Transfer d. Cash Payment.
3. Accounting entry for indenting division when payment made for supply for store
a. Debit Stores/Service Advance under the Minor Head 799- Suspense below the functional Revenue or
Capital Major/Sub-Major Heads concerned per contra credit to Sub-Head Public Works Cheques under
the minor head “102 – Public Works Remittances” below the Major Head 8782
b. credit Stores/Service Advance under the Minor Head 799- Suspense below the functional Revenue or
Capital Major/Sub-Major Heads concerned per contra debit to Sub-Head Public Works Cheques under
the minor head 102 – Public Works Remittances” below the Major Head “8782
c. Debit Stores/Service Advance under the Minor Head 799 – Suspense below the functional Revenue or
Capital Major/Sub-Major Heads concerned per contra credit to Minor Head 107-Cash Settlement
Suspense Account below the Major Head 8658-Suspense Account.
d. credit Stores/Service Advance under the Minor Head 799 – Suspense below the functional Revenue
or Capital Major/Sub-Major Heads concerned per contra debit to Minor Head 107-Cash Settlement
Suspense Account below the Major Head 8658-Suspense Account.
4. Supplying Division on receipt of the cheque/draft towards supply of store from indenting division will
a. Debit to sub-head Stores supplied/Services rendered under the minor head 799-Suspense below the
functional Major of Account concerned per contra Credit to 8782 - Cash Remittances etc.-102- Public
Works Remittances-Remittances into Bank.
b. Minus Debit to sub-head Stores supplied/Services rendered under the minor head 799-Suspense
below the functional Major of Account concerned per contra Debit to 8782 - Cash Remittances etc. -
102- Public Works Remittances- Remittances into Bank.
c. Debit Sub-head Stock under the minor head “799 Suspense below the functional Major head
concerned per contra Credit to 8782 - Cash Remittances etc.- 102- Public Works Remittances -
Remittances into Bank.
d. Minus Debit Sub-head Stock under the minor head “799 Suspense below the functional Major head
concerned per contra Debit to 8782 - Cash Remittances etc.- 102- Public Works Remittances -
5. After actual delivery of stores or rendition of services, Supplying Division will
a. Debit Sub-Head “Stores supplied or Services rendered” under the minor head “799 – Suspense” below
the functional Major/Sub-Major head concerned by Credit (minus Debit) to Sub-head “Stock” under the
minor head “799 Suspense” below the functional Major/Sub-Major head concerned.
b. Credit Sub-Head “Stores supplied or Services rendered” under the minor head “799 – Suspense”
below the functional Major/Sub-Major head concerned by minus credit to Sub-head “Stock” under the
minor head “799 Suspense” below the functional Major/Sub-Major head concerned.
c. Debit Sub-head Stock under the minor head “799 Suspense below the functional Major head
concerned per contra Credit to 8782 - Cash Remittances etc.- 102- Public Works Remittances -
d. Minus Debit Sub-head Stock under the minor head “799 Suspense below the functional Major head
concerned per contra Debit to 8782 - Cash Remittances etc.- 102- Public Works Remittances -
6. Excess Debit, if any, will be refunded to the Indenting Division
a. before the store is actually supplied.
b. at the time of supplying the store
c. before the close of the monthly account in which store was supplied
18
d. before the close of financial year in which store was supplied.
a. The invoice-cum-bill received from the Supplying Division, should be adjusted in the same month by
the Indenting Division.
b. Adjustment is made by debiting the value of the invoice to Stock with a corresponding minus Debit to
Sub-Head “Store/Service Advance” under the head of account to which the same stands debited
originally.
c. Both A&B
8. Entry in the books of account of PAO on receipt of daily payment scroll together with paid cheque
a. Minus Debit 102-PW Remittance below 8782-Cash Remittance and Debit 108-PSB Suspense below
8658-Suspesne Account
b. Minus Credit 102-PW Remittance below 8782-Cash Remittance and Credit 108-PSB Suspense below
c. Minus Credit 101-Central Civil below 8675-Deposit with Reserve Bank and Credit 108-PSB Suspense
below 8658-Suspesne Account
b. Minus Debit 101-Central Civil below 8675-Deposit with Reserve Bank and Debit 108-PSB Suspense
9. Entry in the books of account of PAO on receipt of daily receipted scroll together with challan
a. Minus Debit 102-PW Remittance below 8782-Cash Remittance and Debit 108-PSB Suspense below
b. Minus Credit 102-PW Remittance below 8782-Cash Remittance and Credit 108-PSB Suspense below
c. Minus Credit 101-Central Civil below 8675-Deposit with Reserve Bank and Credit 108-PSB Suspense
b. Minus Debit 101-Central Civil below 8675-Deposit with Reserve Bank and Debit 108-PSB Suspense
10. On receipt of a copy of daily payment and receipted scroll in division action to be taken as
a. noting the amount in CPWA 51 in Part I and Part II for payment and receipted scroll respectively
b. noting the amount in CPWA 51 in Part II and Part I for payment and receipted scroll respectively
c. noting the amount in CAM 17 and 17A for payment and receipted scroll respectively
d. noting the amount in CAM 17A and 17 for payment and receipted scroll respectively
On receipt of daily Scroll together with paid cheque and receipted challan from Focal Point Branch of
the accredited Bank, PAO after having verify the correctness of the scroll, enter the amount in Payments and
receipt Column as the case may be of Form CAM-34 Register of P.S.B. Suspense.
a. True b. False
12. Clearance of minor head “108 – Public Sector Bank Suspense” below Major 8658-Suspense Accounts is
made by the
a. Division concerned
b. Pay and Accounts Office of the Division concerned
c. Principal Accounts Office
d. Central Accounts Office, RBI, Nagpur
a. Schedule of monthly reconciliation of Cheques and Remittances is prepared in Form CPWA 51
b. Form in CPWA 51 is maintained in two parts
c. Part I is Cash remitted and acknowledged” and Part II is Cheques issued and paid
d. All of the above
14. Clearance of minor head 108-Public Sector Bank Suspense is made by the Principal Accounts Office on
receipt of
a. PAO wise Payment/Receipt Put through Statement from Reserve Bank of India.
b. PAO wise Payment/Receipt Put through Statement from Controller General of Accounts.
c. PAO wise Payment/Receipt Put through Statement from Focal Point Branch of Accredited Bank
d. PAO wise Payment/Receipt Put through Statement from Zonal Pay and Accounts Office
19
15. Clearance of minor head 108-Public Sector Bank Suspense is made by the Principal Accounts Office by
raising transfer entry in
a. CAM 17 b. CAM 34
c. CAM 72 d. CAM 81
16. On receipt of PAO wise “Payment Put Through Statement” from Reserve Bank of India, Principal
Accounts Office will
a. minus debit 108-8658 and debit 8675 b. minus credit 108-8658 and debit 8999
c. minus credit 108-8658 and credit 8675 b. minus debit 108-8658 and credit 8999
17. On receipt of PAO wise “Receipt Put Through Statement” from Reserve Bank of India, Principal Accounts
Office will
a. minus debit 108-8658 and credit 8999 b. minus credit 108-8658 and debit 8999
c. minus credit 108-8658 and credit 8675 b. minus debit 108-8658 and debit 8675
18. Minor Head 107-CSSA below the Major Head 8658-Suspense Accounts is now operated for settlement
of inter-departmental transaction with
a. Cabinet Secretariat and Ministry of Defence
b. Cabinet Secretariat and Ministry of Home Affairs
c. Ministry of Defence and Ministry of Home Affairs
d. Cabinet Secretariat, Ministry of Defence and Ministry of Home Affairs
20
Appendix-7C
Settlement of inter-departmental transactions with Cabinet Secretariat and Ministry of Defence
1. The expenditure incurred by the Divisional Officers on behalf of Cabinet Secretariat or/and Ministry of
Defence will be booked under the
a. Suspense head 8658 -Suspense Accounts- 107-Cash Settlement Suspense Account
b. Suspense head 8658 -Suspense Accounts- 129-Material Settlement Suspense Account
c. Miscellaneous Works Advance under the functional major head
d. Contractor-Advance payment under the functional major head.
a. A claim for reimbursement of the monthly expenditure will be made by the Division against the
Accounts Officer of the Cabinet Secretariat or the Ministry of Defence, as the case may be, duly
supported by an attested copy of the Schedule of Works Expenditure (without any supporting vouchers)
in Form CPWA 64.
b. The Accounts Officer concerned will settle the claim within one fortnight of receipt of claims on the
basis of this.
c. In the month of March, the Divisional Officer will send an extra copy of the schedule of Works
Expenditure to his PAO who will certify that the total expenditure for the year and forward this certified
schedule to the concerned Pay & Accounts Officer.
a. Any excess/short payments which come to light as a result of the post-check of the Divisional Accounts
will be communicated by the PAO of the division to the PAO of Cabinet Secretariat/Ministry of Defence
as the case may be for rectification of the resultant charge.
b. It will be the responsibility of the PAO of Cabinet Secretariat/Ministry of Defence as the case may be
to rectify his/her accounts accordingly
c. Both A&B
4. In respect of works etc. executed on behalf of other Ministries/Departments for which budget provision
is included in the Demands for Grants of CPWD, expenditure will be debited
a. 107-CSSA below Major Head 8658
b. 129-MPSSA below Major Head 8658
c. final heads against the concerned sub-head of the Demand
d. MWA of the work concerned.
5. Works expenditure incurred by the CPWD in Nepal on behalf of the Ministry of External Affairs, the
reimbursement of the expenditure will be claimed and received by the
a. CPWD Divisions direct
b. PAO of CPWD Divisions concerned
c. PAO CPWD (FOOD Zone), New Delhi
d. PAO of Ministry of External Affairs
6. When store is supplied by a supplier/contractor under DGS&D, the payment to supplier/contractor is
made by
a. Division concerned
b. PAO of the division concerned
c. PAO of Department of Supply subject to re-imbursement
d. Principal Accounts Office, Ministry of Urban Development
7. Accounting entry made by PAO Department of Supply on receipt of claim for store supplied to PW
Division
a. Debit 8658-101-PAO Suspense and Credit 8670-Cheque and Bill
b. Debit 8658-101-PAO Suspense and Credit 8782-PW Remittance
c. Credit 8658-101-PAO Suspense and Debit 8670-Cheque and Bill
b. Credit 8658-101-PAO Suspense and Debit 8782-PW Remittance
8. On receipt of outward claim together with supporting vouchers from P.A.O, Department of Supply, the
PAO of the Division will
21
a. Credit 8658-129-MPSSA and Debit 8670-Cheque and Bill
b. Minus Credit 8658-129-MPSSA and credit 8670-Cheque and Bill
c. Credit 8658-129-MPSSA and Debit 8782-PW Remittance
b. Minus Credit 8658-129-MPSSA and credit 8782-PW Remittance
9. The Division on receipt of the materials procured by placing indents on DGS&D, will
a. debit 8658-129-MPSSA Purchases pending payment/adjustment and credit stock or work concerned
b. Credit 8658-129-MPSSA Purchases pending payment/adjustment and Debit 8782-PW Remittance
c. Debit 8658-129-MPSSA Purchases pending payment/adjustment and Credit 8782-PW Remittance
d. credit 8658-129-MPSSA Purchases pending payment/adjustment and debit stock or work concerned
10. The PAO Memos when received from the office of the PAO will, it will be adjusted in the Divisional
Accounts by
a. minus credit to Purchases pending payment/adjustment and credit to the sub-head Payment for
purchases through DGS&D-under 129-MPSSA-8658
b. credit to Purchases pending payment/adjustment and debit to the sub-head Payment for purchases
through DGS&D-under 129-MPSSA-8658
c. minus credit to Purchases pending payment/adjustment under 129-MPSSA-8658 and credit to 8782
PW Remittance
b. credit to Purchases pending payment/adjustment under 129-MPSSA-8658 and debit to 8782 PW
Remittance
11. Pick the correct
a. The credit under the Sub-head “Payment for purchases through DGS&D” appearing in Divisional
Accounts on account of adjustment of P.A.O Memo, will be paired off/netted with the minus credit
under this Sub-head given by the P.A.O.
b. After reconciliation, the P.A.O will inform the Division concerned about the P.A.O Memos not adjusted
or pending for further action.
c. Both A&B
12. PAO, Deptt of Supply will send outward claim together with the supporting vouchers to P.A.O of the
Division for claiming re-imbursement of payment made on behalf of the P.A.O of the Division in form
a. CAM 52 b. CAM 54
c. CAM 67 d. CAM 65
13. The Scheme of Authorisation in the Government of India was introduced from the Financial Year
a. 1993-94 b. 1971-72
c. 1998-99 d. 1986-87
14. The said scheme of authorization is applicable to
a. Schemes of all the Ministries/Department including Non-Civil Departments
b. Schemes of all the Non-Civil Departments
c. Schemes of all the Ministries/Department except Non-Civil Departments
d. all schemes of Non-Government and Private Agencies
15. Pick the correct one regarding scheme of Authorisation
a. The functional Department with the approval of its FA/CCA/CA, issues an Administrative Approval and
Financial Sanction.
b. Under it annual Budget Allocation amount approved in the Budget for the year for the programme
/activity assigned to the Agent/Executing Department at the disposal of the Department for the
execution of the concerned scheme/activity.
c. The executing Ministry/Department to incur expenditure up-to the limits specified in the letter of
Authorisation.
d. All of the above
16. The sanction under Scheme of Authorisation is addressed to the
a. PAO of the Division concerned and copy thereof is endorsed to the Principal Accounts Office as well
as to the Divisional Officer
b. Principal Accounts Office and copy thereof is endorsed to the PAO of the Division concerned as well
as to the Divisional Officer
22
c. Division concerned and copy thereof is endorsed to the PAO of the Division concerned as well as to
the Principal Accounts Office
d. Principal Accounts Office, Department of Budget and copy thereof is endorsed to the Principal
Accounts Office, Ministry of Urban Development well as to the PAO of the Division concerned
17. Under the Scheme of Authorisation, the executing Central PW division to should provide the details of
monthly expenditure to functional Ministry/Department latest by
a. 7th of the following the month of account
b. 15th of the following the month of account
c. 20th of the following the month of account
d. by the close of the month following the month of account
a. At the close of financial year, the Principal Accounts Officer of the Agent Department would record a
certificate to the effect that the progressive figures of expenditure, as shown in the statement of
expenditure for the month of March/March Supplementary under the respective unit of appropriation,
have been duly reconciled with the Statement of Central Transactions.
b. The PAO of the functional Ministry/Department while preparing Annual Appropriation Accounts of its
Ministry/Department would take into account the progressive figures of expenditure as reported to him
by the PAO of the Agent Department for the month of March/March Supplementary.
c. Neither of the given
d. Both A&B
a. At no stage, the Agent Department shall exceed the Budget allocations indicated by the functional
Ministry/Department.
b. If an excess is anticipated, the Agent Department shall incur the expenditure and raise a claim with
functional Ministry/Department for reimbursement by booking the expenditure under MWA
c. If an excess is anticipated, the Agent Department shall immediately bring the matter to the notice of
the Functional Ministry/Department and request them for more allocation or further instructions.
d. Copies of such letters shall be endorsed to the Chief Controller of accounts/Controller of accounts of
the Agent Department, who shall ensure that no excess drawals are made.
23

Multiple Choice Questions (Appendix To CPWA Code) Appendix 2

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Multiple Choice Questions (Appendix To CPWA Code) Appendix 2

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Multiple Choice Questions

(Appendix to CPWA Code)

1. State whether true or false

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