Paper 2 Final

MCQs – Paper 2
Sl. No. Question Option A Option B Option C Option D Ans

1 No withdrawal of money may be made Bill Voucher Document Form A
from the Government Account except by
presentation of _____ in support of
relevant claim for the purpose?
2 A bill becomes a _____ only when it is Paid Bill Voucher Document Form B
receipted and stamped ‘PAID’
3 Income tax is required to be deducted at 0.5 1 2 5 C
source at the rate of ___% in all cases of
payment to contractors and sub-
contractors exceeding the prescribed
amount under IT Act ?
4 Charges against two or more major heads Misc. Expenditure Imprest Debt Heads Pay and D
should not be included in one bill as per the Allowances
provisions of Receipt & Payment Rules.
Which of the following is an Exception?
5 The Head of an Office may authorize Person Responsible employee Sufficiently higher Gazetted D
any______ serving under him to sign a bill level officer Officer
or order for him, communicating the name
and specimen signature of the officer to
the disbursing officer concerned
6 Central Government Receipts & Payments 1976 1983 1993 1996 B
were framed in the year ___?
7 There are _____ Major heads under 4 5 6 7 B
Revenue Receipts ?
8 On the expenditure side there are ____ 4 5 6 7 C
Major Heads?
9 There are___ Sub-Major heads under 8 9 10 12 A
Capital Outlay?
10 Army has ___ Minor heads of accounting? 8 9 10 12 D
11 Navy has ___ Minor heads of accounting? 8 9 10 12 B
12 Air Force has ___ Minor heads of 8 9 10 12 A
accounting?
13 Ordnance Factories have ____ Minor heads 8 10 12 14 D
of accounting?
14 DRDO has ___ Minor heads of accounting? 6 7 8 9 C
15 Which of the following Minor heads of 101 105 111 All the three D
accounting is common to all services?
16 _____ is responsible for establishing and C&AG CGA CGDA GASAB B
maintaining a technically sound accounting
system in the Departmentalized Accounts
Offices and to prescribe general principles,
systems and form of Government
accounts?
17 _____functions to coordinate and assist in CGA C&AG CGDA GASAB A

introduction of Management Accounting
System in Central Government
Departments ?
18 If the accredited bank is required to be C&AG CGA Both None B
changed, the proposal should be invariably
referred to the ____?
19 The bills for pre-payment check should only Acknowledgemen Voucher Claim All the three C
be in the form of____ t
20 Punching Medium is used for compilation Journal Entry Compilation Medium Compilation voucher Compilation D
in DAD. In the Civil Accounts Manual one sheet
will find such document with a different
nomenclature i.e. ____?
21 Consolidated Abstract is prepared in ___ 5 4 3 2 D
parts with reference to the provisions of
Civil Accounts Manual?
22 Government Accounting Rules came into 01.10.1976 01.04.1990 01.04.1983 01.10.1993 B
force w.e.f. _____?
23 In the Government Accounting Rules, Railways Defence Postal All the three D
special provisions have been made to
which of the following Ministry?
24 If money due to Government has actually Take it as receipt Don’t take it as a Take it as receipt None A
reached a Government servant and is then and write off the receipt and regularise
embezzled, stolen or lost, what action loss under as loss
would you suggest? appropriate head
25 The Accounts Officer is the ______ of the IFA Cost Accountant Both None B
Factory and also renders financial advice to
the Factory Superintendent on all general
questions
26 Which of the following is not a duty of the Record of Time Valuation of Materials Both None D
Accounts Office in Factory? and wages
27 Which of the following is not a duty of the Comparison of Maintenance of Priced Association with the None D
Accounts Office in Factory? Store Ledger Store Ledgers for Factory staff in the
balance with Bin Factory Stock Preparation and
Card Balances scrutiny of Indents,
demands etc.,
28 Which of the following is a duty of the Maintenance of Compilation and levy Both None C
Accounts Office in Factory? Production Cards of shop charges
29 Which of the following is a duty of the Preparation of Attendance of Auction Both None C
Accounts Office in Factory? rent rolls for Sales
person occupying
factory quarters
30 Who among the following is the incharge of General Manager C of A (Fy.) Both None A
Ordnance Factory?
31 Which of the following is not a part of Army Ordnance Factories R&D None D
Defence Budget Demand for Grant under
Revenue?
32 How many Demands for Grants are 1 2 3 5 A
prepared for Defence Pension
prepared for MOD (Civil)
34 Who among the following is responsible for PCDA (P) CDA (PD) Meerut Both None A
monitoring the expenditure against budget Allahabad
allocation for the Defence Pension?
35 To arrive at the figures to be included in last 3 years last 2 years Preceding year Last 6 months C
the Forecast Estimates for Defence Pension
heads, actuals of the ____ will be taken as
basis?
36 Pension budget is prepared in ____ parts? 5 4 3 2 D
37 Which of the following is not a separate Defence Pension Civil Pension Commutation of None C
part in the Pension Budget? Pension
38 The information regarding fresh induction 3-4 months 5-6 months 7-8 months 9-10 months B
of pensioners is taken with reference to the
pension cases notified during _____ in the
current year while preparing Defence
Pension Budget?
39 For calculation of financial impact while Major Lt. Colonel Colonel Brigadier B
preparing Pension Budget, whose pay is
taken as mean in respect of Army Officers?
40 For calculation of financial impact while Subedar Nb. Subedar Havaldar Naik C
taken as mean in respect of PBORs?
41 For calculation of financial impact while ACDA AAO Senior Auditor UDC D
taken as mean in respect of Civilians?
42 While preparing Pension Budget, DR is Gross Pension Net Pension Commuted portion of None A
calculated on _____? pension
43 The likely normal wastage due to death, 2.5 5 8 10 A

etc. at the estimated rate of____%
(approx.) is reduced from the pension /
family pension estimate
44 After the pensioners are paid, the pension DPDOs Banks Post Offices None A
paid voucher is required to be submitted to
the PCDA (Pensions) by all the PDAs except
____?
45 The scheme for payment of pension to 15.08.1947 26.01.1950 01.01.1978 01.10.1993 C
Defence pensioners including Defence
civilian pensioners by Public Sector Banks
was introduced with effect from _____ in
all the states?
46 Audit done by DAD is called as _____? Internal Audit Test Audit Statutory Audit Defence Inter A
Departmental
Audit
47 Which of the following organizations is not MES Cantonment Boards DG MAP All the three B
subject to Audit by DGADS but subject to
audit by DAD?
48 Concurrent Audit is done in which of the LAO RAO PCDA/CDA All the three C
following offices?
49 ___ embraces the broad and general FR I GFR DPM Defence Audit D
principles on which audit by DAD is Code
conducted over Defence Services Receipts
and Expenditure?
50 Who conducts audit of sanctions issued by CGDA DGADS CGA All the three B
Government of India?
51 Information required by PcsDA/CsDA from Demi Official CGDA DGADS Any of the B
Service Headquarters for purposes of Correspondence three
higher Audit should be obtained through only
____?
52 . ___% of short/excess supplies can be 25 20 10 5 D
accepted by CFA, which is not considered
as modification to a Contract?
53 Who among the following conducts audit CGDA PCDA/CDA LAO/RAO None D
of sanctions and orders issued by
Government of India
54 Expand AT Note? Audit Note Additional Tender Note Accepted Tender Note Authorized C
Tender Note
55 Annual Audit Certificate (yearly) Report is 1st April 1st May 1st June 1st August D
generally submitted to CGDA by PCDA/CDA
by ___, if otherwise changed by CGDA?
56 Licence Fee bills in respect of Civilians are BSO GE AO/AAO GE/BSO LAO/RAO C
received from _____ in PCDA/CDA office
pay sections?
57 S&S Imprest holder is supposed to submit 7th 10th 15th 20th B
his monthly account to PCDA/CDA by
_____ of the following month?
58 Appropriation Accounts of Defence 15th December 15th January 31st January 31st March B
Services is furnished to DGADS/C&AG of
India by ___?
59 Audit conducted by DGADS is also known Statutory Audit Test Audit Both None C
as ____?
60 Audit of recoveries in IRLA is done from Voucher to IRLA IRLA to voucher and Voucher to IRLA or IRLA to voucher A
___? and not vice versa not vice versa vice versa or vice versa
61 To avoid double payments recurring Average charges Previous charges Previous years charges All the three B
charges will be linked with ___ and in the last quarter
audited?
62 Arrears of pay of Defence Civilians are paid Regular pay bill Supplementary pay bill Both None B
through ____?
63 The primary check over contingent Executive LAO PCDA/CDA All the three A
expenditure is exercised by the ____?
64 Which of the following items are not Purchase of Indian Postal and Both None D
admissible out of the Contingent and Misc. Railway Guide Telegraph Guide
charges?
65 Service records of all group A; and B civilian Garrison Engineer Commander Works Chief Engineer Central Record D
officers of MES shall be maintained by the Engineer Office (Officers)
____? Delhi
66 Despatch of stores Ex-India requires the CGDA Army H.Qrs. MOD Government of D
prior sanction of the ____? India
67 Who conducts of Audit of Cantonment DGADS DAD Both None B
Boards Accounts?
68 No appropriation is needed in respect of Initially Finally Both Initially and None C
recoveries of expenditure which are finally
treated as receipts_________?
69 Payment of bills for freight charges in PCDA New Delhi PCDA Navy Mumbai PCDA (AF) Dehrudun Embarkation D
respect of Imported Stores is made by the Commandant
_____?
70 Special train warrants are audited with Special Emergency Express Milrail D
reference to ‘____' orders authorizing
the move of the special train
71 Which of the following is not a stage of Sanction Audit Expenditure Audit Receipts Audit None C
Appropriation Audit?
72 Which of the following is not a function of To verify the To prescribe rules and To see that rules are None B
audit? accounts orders applied properly
73 The audit of ___ consists in seeing that all Sanctions Expenditure Receipts All the three C
sums due to Government are promptly
credited and brought to account?
74 Without the sanction of ____ , PCDA/CDA MOD CGDA C&AG All the three B
will not take up the audit of any accounts
which do not fall within the sphere of his
duties?
75 Audit of dues to Government is done from Voucher to Pay Pay Bill to voucher and Voucher to Pay Bill not Pay Bill to C
______? Bill and vice versa vice versa vice versa Voucher not
vice versa
76 In case where Date of birth is not known in 1st January 1st April 1st July Date declared C
respect of an employee, but year of birth is by him/her
known, which date will be considered?
77 While auditing pay bill, audit office verifies Last Pay bill Supporting documents Both None C
which of the following documents? for changes in
entitlements/recoverie
s
78 Which of the following does not fall under Rules and general Grants and Sanctions to None D
the categories of sanctions and orders orders appropriations Expenditure
affecting financial transactions?
79 ____ will be the Central Scale Audit Agency CDA (Army) PCDA New Delhi PCDA (SC) Pune PCDA (CC) D
for carrying out the scale audit in respect of Meerut Lucknow
civilians of the AMC?
80 When return air passages are sanctioned AG GS E in C QMG D
by Government, exchange orders are
issued by ___ branch of Army HQs. on the
authority of which payment is made to the
air line concerned?
81 Which of the following is not a financial Original Financial Originating Financial Responding Financial None B
advice rendered by PCDA/CDA as a part of Advice Advice Advice
Internal Audit?
82 All advances of travelling allowance will be Debt Heads Register of Advances Loans and Advances Demand cum D
entered in a ______ maintained for the Register Register Audit Register
purpose?
83 All air passages Ex-India, unless otherwise MOD AF HQs. IFA Government of D
specifically provided for in authorised India
regulations or other orders of Government,
require the prior sanction of ____?
84 Appropriation audit is conducted in how 1 2 3 4 B
many stages?
85 Who is responsible for Inspection of the Director General PCDA (AF) Dehradun Air H.Qrs All the three A
Defence Aircrafts? of Aeronautical
Quality Assurance
86 Audit of expenditure to Government is Voucher to Pay Pay Bill to voucher and Voucher to Pay Bill not Pay Bill to D
done from ______? Bill and vice versa vice versa vice versa Voucher not
vice versa
87 On the grounds of urgency, one PCDA Action is not in Action is in order Requires permission of Requires B
authorised a payment without pre audit order CGDA permission of
which normally requires pre audit? DGADS
88 Pay accounts of Army Officers proceeding Embassy of India PAO, Min. of External PCDA (O) Pune PCDA New C
abroad on courses of instructions are concerned Affairs Delhi
maintained by the _____?
89 ___ is conducted to see that the effective Strength Audit Man power Audit Scale Audit Nominal Audit C
strength of Army Officer in a unit as shown
in the nominal roll is within the number
authorised in the relative establishment?
90 In case of charges for which special for provisional countersigned by CFA No provision exists. None B
sanction is necessary, no separate sanction payment Sanction is required
necessary, if the bill is ______?
91 In case if you find a new name in the pay LPC Appointment order a or b None C
bill, which document will you look for in
audit?
92 When Date of Birth is not known in respect 1st day of the Last day of the month 16th of the month Date as C
of an employee, but month and year month declared by
known, which date will be considered as him/her
DOB?
93 Claims relating to air passage of Army Armed Forces MOD CDA (Army) Meerut PCDA New D
personnel Defence Civilian ex-India are H.Qrs Delhi
dealt with centrally by the ______?
94 Any recommendation by an administrative PCDA/CDA Higher authority CGDA DGADS B
authority for exceptional treatment, through PCDA/CDA
outside the rule, should be addressed to
____?
95 Audit of Armed Forces List is conducted in Regional PAOs PCDA (O) All the three C
the office of the _____? PCsDA/CsDA
96 Provisions of Defence Audit Code related to Contracts Contracts concluded by Both None B
Contracts are not applicable to which of concluded by MES
the following Contracts? Army
97 MFAI Report is rendered in _____ parts? 2 3 4 8 A
98 Accounts of which of the following Military Farms Canteen Stores None Both D
concerns are published in the commercial Department
Appendix to the Appropriation Accounts?
99 Sanction of the _____ will be necessary to MOD C&AG CGDA Government of D
conclude a contract for a period beyond 3 India
years?
100 MFAI report is addressed to _____? GOC – in C GOC in C by Name CGDA DGADS B
101 PCsDA/CsDA have to return the draft para 6 weeks 8 weeks One month Three months A
within ___ of receipt as far as possible to
DGADS/C&AG?
102 Which of the following is true with Can be concluded Tender documents Both None C
reference to the Short Term Agreements? with unregistered need not be submitted
contractors to PCDA/CDA for pre
scrutiny
103 MFAI Report is rendered on ____ basis? Yearly Half yearly basis Quarterly Monthly C
104 Controllers may allow a time of ___ to 15 days 30 days 45 days 60 days B
command head quarters to furnish replies
to Draft Para?
105 To guard against double payments, full Income Tax Demand Register NRC Register None A
particulars of all payments made to Register
contractors should be noted in the_____?
106 Internal Audit report is rendered by Yearly Half yearly Quarterly Monthly B
PCDA/CDA on _____ basis?
107 Report of C&AG serves ____ purposes? Double Triple One None A
108 To guard against double payments in Group Officer SAO/AO AAO Another D
respect of Contractors bills, verification by Auditor
the auditor should be test checked by ____
to the extent of cent percent?
109 Internal Audit Report by PCDA/CDA is GOC in C CGDA DGADS All the three B
submitted to _____?
110 No draft para should be concurred without GO (IA) GO (AN) Addl. CDA/Jt. CDA PCDA/CDA D
the personal knowledge of ____ in
PCDA/CDA office?
111 All the vouchers for which payment is Passed Cancelled Both None B
authorized will be prominently enfaced as
‘____’?
112 Internal Audit Report by CGDA is submitted Defence MOD DGADS FADS/Secretary D
to ____? Secretary (Def/Fin)
113 Expand PAC with reference to C&AG Public Audit Public Accounts Parliamentary Audit Proprietary B
report? Committee Committee Committee Article
Certificate
114 The functions of AOsGE are ___ fold? 5 4 3 2 C
115 Which of the following registers is not Contractors Suspense Register Register of Sanctions None D
maintained by AOGE? ledger
116 Annual Review of Works expenditure is E-in-C Secretary Defence Secretary None B
prepared by _____? (Def/Fin)/FADS
117 MES work in the Principal 2 3 4 1 A
Controller’s/Controller’s Office is mainly
dealt with in ____ sections (Other than Pay
& Allowances)?
118 Annual Audit Certificate is submitted by 1st September 1st October 1st November 1st December A
CGDA to FADS/Secretary (Def/Fin) not later
than ____ each year
119 To whom the AAO GE reports for all IA cell of Main RAO/LAO Both None B
matters in DAD? Office
120 Annual Audit Certificate submitted by Defence Chiefs of Secretary All the three C
CGDA is countersigned by _____? Secretary Army/AF/Navy (Def/Fin)/FADS
121 Expand AAC? Annual Audit Annual Accounts Annual Appropriation All the three A
Certificate Certificate Certificate
122 MFAI Report Part I consists of ____? Irregularities Fresh Irregularities a or b Both B
reported earlier
and remaining
pending
123 Which of the following is not covered Changes in form Miscellaneous Review of Works None D
under Appropriation Accounts Report? and classification observations Expenditure
in the accounts
124 How many quarterly progress reports are 4 3 2 1 B
submitted by PCsDA/CsDA on account of
follow up reports of AAC?
125 Cases involving provision of Govt. or Hired Cash Stores a or b None A
Transport to non entitled personnel
regularized by CFAs should be treated as __
loss in Appropriation Accounts?
126 Losses pertaining to issues of stores in Store Cash a or b Both B
which cash recoveries are required to be
made are to be classified as ___ losses in
Appropriation Accounts?
127 Losses pertaining to which of the following Military Farms Canteen Stores Cantonment Boards All the three C
are not exhibited in Appropriation Department
Accounts?
128 All irregular or over issue of stores should Stores Cash a or b Both A
be treated as ___ losses in Appropriation
Accounts?
129 All orders which convey sanctions either Government Army/Navy/Air Force None a or b D
directly or indirectly to expenditure should Letters Instruction
issue in the form of ____?
130 When PCDA/CDA considers that any rule or CGDA Army H.Qrs. Concerned All the three C
order has infringed any one of the canons Administrative
of financial propriety; he should convey his Authority
opinion to?
131 Which of the following is not a duty of Accounting Internal Audit Audit of Government None C
DAD.? of India Sanctions
132 Pay and Allowances of Junior PAOs (ORs) PCDA (O) Pune Army H.Qrs PCDA New A
Commissioned Officers of Indian Army paid Delhi
by ____?
133 Who deals with payment of bills for CDA (Army) PCDA (CC) Lucknow PCDA New Delhi CGDA office C
procurement of stores of United Kingdom? Meerut
134 Pay and allowances of Navy personnel are Naval Pay Office PCDA (Navy) Area Accounts Offices NLAOs A
paid by ____? (Navy)
135 DGADS is under the administrative control CGDA C&AG CGA MOD B
of _____?
136 Approval of CFA for specific item of Sanction Concurrence Supply Order/Contract All the three A
expenditure is issued in the form of Agreement
_______________?
137 Audit conducted by Defence Accounts Local Audit Internal Audit Integrated Audit All the three B
Department is known as?
138 When a defective rule comes to the notice See whether it Decide audit point as refer to CGDA All the three D
of a PCDA/CDA, he will _______? stands per rule as it stands
139 Which of the following points is not true Emergency- When ring formed by Require pre scrutiny None C
with reference to Short Term Agreements Regular contract Contractors quoting by CDA
and their conclusion? not feasible high rates
140 Which of the following irregularities cannot Irregular Deterioration of stores Non maintenance of None D
be placed in MFAI Report by PCDA/CDA maintenance of due to inadequate accounts
office? accounts storage
141 Accounts of the following concerns are not Military Military Farms Canteen Stores None A
published in the commercial appendix to Engineering Department (India)
Appropriation Accounts of Defence services
Services?
142 Expenditure of Public Money not Government of C&AG of India Supreme Court of All the three A
authorized by Rules and orders requires the India India
sanction of ______?
143 Produce from soldiers’ gardens when Current local Military Farm latest Highest of two Lowest of two D
obtained by ASC, which of the following contract rate audited actual
rates will be paid for such produce? production rate
144 Financial Advice Report is rendered for the June, Sept, Feb, May, August, January, April, July, Decided by A
Quarters Ending ______? December, March November October PCDA every
year
145 Which of the following is not reflected in Sanctions of GOI Imp. Irregularities Irregularities noticed None D
Report of C&AG of India submitted to noticed in internal in Test audit
Parliament of India? audit by DAD
146 Statutory Audit of Accounts and Financial CGDA CGA DGADS All the three C
Transactions of Defence Services is
conducted by?
147 Which of the following transactions does Expenditure of Receipt to Government Both None B
not require “appropriation” under the head occasional
of account? character
148 Which of the following offices does not PCDA/CDA AO/AAO GE RAO/LAO None D
conduct audit of Expenditure of MES
units/formations?
149 MFAI Report is rendered by ____ of the 10th 15th 20th 25th C
month following the quarter?
150 Which of the following does not fall under Transaction audit Sanction audit Expenditure audit All the three A
the ambit of appropriation audit?
151 Field Cashier submits his cash account to Daily Weekly Fortnightly Monthly A
PCDA (O) on ____ basis?
152 What does section (A) of part II of MFAI Cash irregularities Cash irregularities Stores irregularities Stores B
Report represent? reported fresh reported already reported fresh irregularities
reported
already
153 Which of the following need not be Irregular or over Losses due to accidents Unavoidable losses None C
exhibited in the Appropriation Accounts of issues stores – MT vehicles
Defence Services?
154 Who among the following is ultimately DAD Authority who allotted Authority All the three C
responsible for keeping expenditure within the funds administering the
the appropriation? appropriation
155 Which of the following actions by Field To pay advance of Supply of funds to Field Cashing of private a&c C
Cashier you would object in audit? pay to officers on Imprest Holders cheques
presentation of
personal cheques
156 What does section (B) of part I of MFAI Stores Cash irregularities Stores irregularities Cash A
Report represent? irregularities reported already reported already irregularities
reported fresh reported fresh
157 Statement of In fructuous Expenditure for E in C DFA (works) Chief Engineer GOC in C B
MES are submitted by Controllers to _____
for inclusion in Appropriation accounts?
158 If the sanctioning authority is vested with Authority of Authority of CGDA Standards of Financial All the three C
full powers in r/o particular class of C&AG Propriety
expenditure, it can be challenged by audit
only under __?
159 When an individual against whom Debt Balance is Balance is transferred Both None C
Head Advance is outstanding is transferred intimated through Defence
to audit control of another Controller _ through LPC Exchange Account
action is taken?
160 Which of the following actions by PCDA (O) Such amount is Demand Intimated to Acknowledgement DIDS is raised D
is not correct in the case of Funds paid by noted in a respective PAO watched
Field Cashier to Field Imprest Holders? demand register
161 Which of the following items is not covered Annual Review of Review of MES Changes in forms of Misc. A
in Appropriation Accounts of Defence Balances under Expenditure (Works) Accounts Observations
Services? heads of Accts.
162 Which of the following organizations are Regional Training DPDOs Cantonment Funds All the three C
not audited by DGADS? Centres of DAD
163 IRLA of Army Officer is not maintained by Course of Study Leave Temporary Duty None D
PCDA (O) in which of the following cases of instructions to
Officers proceeding on _______? abroad
164 In case of units whose S&S Imprest Transferred to Returned to PCDA/CDA Destroyed by unit and Any of the B
Accounts are finally closed, the unused CR the local units certified three
forms are ______?
165 Who is responsible to initiate claim on Consignee unit Embarkation Iron & Steel PC of A Kolkata C
account of short landings in r/o Steel Commandant Controller, Kolkata
Imports control indents through port of
Kolkata?
166 Internal Audit of store accounts of units DAD DGADS Both None A
and formations is conducted by ______?
167 Except under the orders of _____, no order DGADS CGDA PCDA/CDA GOI C
of sanction shall be accepted in audit
unless it is received from/through
sanctioning authority?
168 While carrying out Test Check of IRLAs, From Documents From IRLA to Both None B
credit entries should be verified ______? to IRLAs not vice Documents not vice
versa versa
169 Powers of making provisional payments Addl. CDA/Jt. CDA Group officers (IDAS) SAO/AO All the three C
cannot be delegated by PCDA/CDA to
which of the following officers?
170 Which of the following does not fall under To verify To secure all receipts To verify whether To prescribe D
the purview of primary function of audit? completeness of are brought to account Expenditure is rules
accounts authorized
171 Bills for non recurring payments sanctioned PCDA New Delhi PCDA (O) Pune Regional PCDA/CDA Army Head A
by Chief of Army Staff will be paid by Quarters
_____?
172 Which of the following is not in order as far Language should Should be in personal Should be brief, legible All the three B
as objection statements issued by Audit be courteous terms & intelligible
and their construction are concerned?
173 If it is felt in audit, rates accepted in CFA Next higher CFA CGDA All the three A
contract are considerably higher than rates
prevailing in market, matter should be
taken up with?
174 To make payments outside the terms of PCDA/CDA CFA Next higher CFA All the three B
contract, whose consent is necessary?
175 Can a provisional payment of pay &all. be Yes. At his/her No Yes. With prior Yes. With prior A
made at by PCDA/CDA in case of individual discretion approval of Test audit approval of
kept on in service beyond date of expiry of next higher CFA
sanction?
176 Who can authorize payment without pre PCDA/CDA GOC in C CGDA GOI A
audit of a claim which requires pre audit, to
avoid delay in an urgent case?
177 While carrying out Test Check of IRLAs, From Documents From IRLA to Both None A
Debit entries should be verified ______? to IRLAs not vice Documents not vice
versa versa
178 AO attached to GE office discharges which Technical Advice Legal Advice Financial Advice All the three C
of the following duties?
179 Transportation of stores from abroad to Stores collect Freight collect basis special collect basis None B
India by air under special sanction of India basis
are received on _____ basis
180 If you are verifying the competency of the Expenditure audit Performance audit Concurrent Audit Sanction Audit D
authority incurring expenditure out of
public money, you are doing ____?
181 To enable the audit authorities to focus on 6 4 3 2 C
the retiring employees’ dues/demands,
their pay bills are prepared and sent
separately in the last ___ months of
service?
182 If it is noticed in audit that ï¿½Expenditure Concerned Next higher authority CGDA Army H.Qrs A
incurred is prima facie more than the Administrative
occasion demandsï¿½, PCDA/CDA would Authority
take up the matter with ___?
183 Where a matter pertains to more than one CGDA Controller who raises PCDA (Central Controllers B
controller, views/comments of other the issue Command) Lucknow having DAD
controllers will be obtained by ______? centrally cells under
them
184 Before issuing LPC, Pay section of IA cell Accounts Section T section M section C
PCDA/CDA refers to which of the following
sections to note outstanding demands if
any at their end?
185 All queries and observations raised by audit Personal Bilingual (i.e. Hindi, Impersonal terminology as C
officers should be in ______? English) decided by
audit officer
186 Which of the following dues is not posted Licence Fee bills Advance of GPF Advance of Pay None A
in the Demand Register by Pay sections of
PCDA/CDA office?
187 When provisional payment is made Gross Net Basic None A
pending receipt of LPC, sanction is taken
for ____ pay from the authority
concerned?
188 Financial advice rendered by PCDA Main 1 2 3 No limit B
office IA cell is of how many types?
189 Maximum tolerance limit allowed to 1 2 5 10 C
exceed in ASC contracts is ____%
190 If you are linking a transaction from debit credit Both None A
voucher into IRLA of a PBOR, you are
verifying ____ entry in the IRLA?
191 In the case of final closing of Field Cashier Cash balance Unexpended balance Both None A
Account, which of the following balances of Cash Assignment
will be remitted into Treasury? provided by PCDA (O)
192 PCDA (N) Mumbai provides _____ to the Cash Assignment Warrants for money Imprest All the three B
commanding officers of ships requiring
money?
193 The maximum amount up to which it is Cash monetary Credit monetary limit Ceiling money limit Ceiling D
permissible to retain cash (including at limit Monetary limit
bank) by Field Imprest Holder is known as
____?
194 Expand S.R.S.? Study on Systematic Research of Scales of Rations and Standard C
Requirements Stores Supplies Requirements
systems &Scales
195 Draft para is raised by ____? PCDA/CDA LAO/RAO DGADS Any of the C
three
196 Surprise check of cash balances of Field PCDA (O) GOC in C Divisional or Station C
Cashier is arranged by ____? Formation Commander
Commander
197 DGADS conducts Test audit on behalf of Government of C&AG of India Controller General of Ministry of B
____? India Accounts Defence
198 Which of the following officers do AOGE LAO RAO All the three A
concurrent audit?
199 Internal Audit report is rendered twice in a 30th June & 30th 31st March & 30th 28th Feb & 31st None B
year covering the items pertaining to the December September August
period up to _____ & _____?
200 Which of the following does not indicate Surplus Unserviceable Beyond Economic Serviceable A
the condition of stores? Repairs
201 Which of the following is chargeable to DA arrears Advance of Pay Conveyance Charges Children C
contingencies budget allotment? Education
Allowance
202 Advances paid to Imprest Holders by M Compilation Demand Intimations Cheque Slips All the three B
section of Regional CDA are intimated to Report
PAOs on monthly basis through _____?
203 Funds to Field Cashier are supplied by Regional CDA PCDA (O) Both None B
which of the following officers? nearest to Field
Cashier
204 Field Imprest Holder can draw funds from Nearest Regional Field Cashier a or b PCDA (O) C
______? CDA
205 Field Imprest Holder can draw funds from Nearest Regional Regional CDA of the PCDA (O) All the three A
______? CDA dependent PAO
206 Expenditure on account of outsourcing of Pay & Allowances Office Contingencies Any of the two subject None B
services under Contract (Due to shortage to availability of funds
against authorized strength) is booked to
__ head?
207 Recovery of GPF will be stopped ____ 12 months 6 months 3 months Two months C
before of retirement on superannuation of
a Government Employee?
208 Expand JRI with reference to Credit Joint Receipts & Joint Receipt Joint References and Joint Receipt B
verification of High value Imported and Issues Inspection issues Intimation
Indigenous Stores?
209 If a Draft Para is based on a case taken up In the reply Through separate In the Draft Para itself No need to C
by internal audit, the fact is acknowledged communication acknowledge
______?
210 Which of the following does not fall under Regulatory audit Generation/Loss of Optimal Resource None D
the broad categories of Internal Audit Revenue Management/Econom
Report submitted by PCDA/CDA to CGDA? y Suggestion
211 In respect of which of the following cases, Interpretation of Audit Reports Financial Advice All the three B
Controllers can send communications Rules
direct to Service Head Quarters?
212 Which of the following is a function of To prescribe rules To interfere with To apply the rules and All the three C
audit? & orders administrative orders
application of orders
and rules
213 The pay accounts of non-gazetted PCDA (O) Respective dependent Respective PAO (ORs) Any of the C
personnel serving in field service areas are PCDA/CDA of unit three
maintained by the ____?
214 The claims for under or over charges Six months Three months One year Two years A
between Railways and DAD are required to
be preferred within ___?
215 When an order sanctioning expenditure Issuing Authority Next higher authority CGDA All the three A
contains no indication of the amount or of Issuing Authority
limit of sanction, CDA will take up the
matter with __?
216 Responsibility for placing and fulfilment of IFA Audit Authority Executive All the three C
Contracts for supplies to be made or
services to be rendered rests entirely with
___?
217 The date of birth shown in the March April July January A
superannuation list should be compared
with the date of birth shown in the __ pay
bill by PCDA/CDA?
218 Which of following is incorrect with Contract has not Contract has been Security Deposit is Power of D
reference to Audit of Contracts? been made by a concluded by CFA with enforced Attorney is
minor Registered Contractor verified with
duplicate of
GPA
219 Pick the odd one out? Major Audit – Local audit-Central Sanction audit – Pre audit - Post A
Minor Audit Audit Expenditure Audit audit
220 Which of the following is correct with MFAI report is MFAI Report contains MFAI report is MFAI report is D
reference to MFAI Report? rendered half 4 sections A,B,C & D addressed to CGDA rendered in
yearly two parts with
each having
two sections
A,B
221 Which of the following is not true with CDA should CDA will allow 30 days Draft para can be None C
reference to Draft Para? return the draft of time to Command concurred by any IDAS
para within six H.Qrs. to furnish reply officer in CDA office
weeks
222 Which of the following Controls is not Legislative Administrative Control Accounting Control Audit Control C
prescribed in Parliamentary set up India? Control
223 Which of the following is not true with It serves double It does not contain It is submitted to It is submitted B
reference to Report of C&AG of India? purpose cases of irregularities Parliament once in a year
detected in Internal
Audit
224 The responsibility of handling all claims on NLAO Embarkation Naval Armament PCDA (Navy) C
account of Naval Armament stores, short Commandant Supply Officer
landed or damaged rests with ____?
225 Responsibility for audit of pensions PCDA (P) CDA (PD)/CDA Chennai DPDOs LAO A
devolves on ____? Allahabad
226 Units of Air Force responsible to maintain Station Self Accounting Units Special Accounting Store B
public fund accounts on station basis are Accounting Units Units Accounting
known as ___? units
227 While auditing recovery of Hospital IRLA to Voucher IRLA to Voucher but Voucher to IRLA Voucher to D
Stoppage Rolls of an Army Officer, audit is not vice versa IRLA but not
done from ____ to ___? vice versa
228 Audit of Military Engineering Service 1 2 3 4 C

expenditure is conducted by DAD in how
many stages?
229 When a wrong interpretation of a financial Date of issue of Date on which Date of incidence of None A
rule has been followed in an audit office, clarification by observation is raised expenditure
the new interpretation should, in the CGDA
absence of special instructions to the
contrary be given effect to from the
______?
230 Which of the following actions by LAO is Making Confer with admin Both None A
not in order? independent authorities to obtain
inquiry in a unit evidence in support of
with PBORs observation
231 Which of the following is not a class of Compassionate Complementary Retiring Pension Invalid Pension B
pension? Allowance Pension
232 Annual assignment, as sanctioned by GOI is PCDA CC PCDA New Delhi CDA (Army) Meerut CGDA A
placed by ____at the disposal of the Indian Lucknow
Embassy in Nepal for payment of dues to
Gorkha officers?
233 Who among the following are not Civilians working Civilians working in PBORs Army Officers B
authorized to be paid out of Field Imprest? in Field Peace Stations
234 Which of the following does not become a Urgency Legal complications Commitment by the Fulfilment of C
factor for consideration by PCDA/CDA to third party that they liability
release provisional payments? will refund in case
required
235 Responsibility for handling claims for Consignor Consignee Embarkation PCDA, New C
damages , short landed items of Imported Commandant Delhi
Stores including losses/damages sustained
to stores shipped commercially insured,
will be that of _ concerned?
236 Audit of the Navy list is conducted by PCDA (Navy) Naval Pay Office, Naval H.Qrs. Delhi Area Accounts A
______? Mumbai Mumbai Offices
concerned
237
238 Audit of orders of allotment of funds re- Expenditure Audit Sanction Audit Both None B
appropriations fall under which stages of
appropriation audit?
239 Report on items of financial advice Monthly Quarterly Half yearly Yearly B
tendered and accepted by the
administrative authorities should be
submitted to the C.G.D.A. by PCDA/CDA on
____ basis?
240 If Mr. X has to carry out special audit of an Sanctions to Pay Pay Bill to Sanctions a but not b b but not a D
Allowance admitted in pay bill of MES Bill
civilians, his direction of verification should
be from ____ (Give the answer which is
more accurate)?
241 Provisional payments should not be Funds Sanction of documentation authority D
released by PCDA/CDA when there is lack appropriate CFA
of
242 Name the authority, who issues specific MOD GOC in C CGDA PCDA/CDA A
directions in the case of isolated cases of
provisional payments
243 Which among the following omissions can Rates in words Initial any alteration in Signing tender & All the three D
be treated as trivial errors in Tenders that rates schedule
may be allowed to be corrected?
244 Expand M.T.R Military Treasury Mid Term Report Military Transport None A
Remittance Receipt
245 Audit of Concession vouchers issued to Regional PC of A, Kolkata PCDA (O) All the three A
cadets of Army is conducted by PCDA/CDA
246 Whose sanction will you look for in audit GOC in C Station Commander PCDA/CDA Army H.Qrs. D
where service transport is provided in
connection with visits of VIPs?
247 Is it incumbent on Audit officer to No Yes Depends on the case Requires B
scrutinize the disciplinary action taken in permission of
the case of a Financial Irregularity? Higher Audit
Authority
248 Expand D.F.A Deputy Financial Draft Financial Advice Dedicated Financial None A
Advisor Advisor
249 Which of the following do not pass through Office Contractors payments TA/DA claims of Ind. Pay & All. Of D
Cash Assignment Cash book of GE Contingencies Employees Civilian
Employees
250 Public Fund Accounts of Air Force are Unit Station No. of personnel No. of units in B
generally maintained on ____ basis? dependent on Account station
251 All Grants and payments of pensions P.P.O. Register Audit cards Register of Pension None B
should be recorded in _____ by PCDA (P)
Allahabad?
252 All the Defence Parcels received on account Port Trust Embarkation AO (Embarkation All the three B
of imported stores are cleared and Authority of India Commandant H.Qrs) Mumbai
distributed to the consignees by ______?
253 Whose permission is required to increase CGDA DGADS MOD PCDA/CDA D

the quantum of audit by DAD officers?
254 Appropriation audit conducted by Locally Controlled Centrally Controlled Both None A
PCDA/CDA covers expenditure under which heads heads
of the following heads?
255 In the case of recovery of LF & Allied Pay Bill to LF Bill LF Bill to Pay Bill Both Depends upon B
charges bills recovered from Pay Bill, audit the case
is conducted from ___ to ____?
256 Losses to which no precise monetary value Correct Incorrect Decided by PCDA/CDA Decided by C
can be assigned should be shown in GOC in C
Appropriation Accounts
257 Financial Advice rendered by Controllers is Originating, Major, Minor Original, Responding Short term, C
of two types. What are the two? Responding Long term
258 Appropriation audit is conducted in two Effective, Propriety, Regularity Central, Local audit Sanction, D
stages. They are ______, _______? Economy Audit audit Expenditure
Audit
259 Audit conducted to verify whether posted Performance Strength Audit Man Power Audit Scale Audit D
strength is within the limits of Authorized Audit
strength is known as
260 To claim for an overcharge by Railways, six Date shown on Date of dispatch by Date of receipt of All the three C
months period is computed for DAD from the original bill Railways original bill
the date
261 Losses arising in connection with purchases Completely true Completely false Decided by PCDA Decided by CFA B
through purchasing organizations, where
fault is entirely with them are not shown in
App.A/cs
262 Payments made in exceptional Advance Emergency Payments Special payments Provisional D
circumstances in the absence of Sanction of Payments payments
Competent Financial Authority are known
as
263 How many copies of packing accounts are 4 3 2 1 C
sent by ISM London to Landing Officer in
respect of Imported Stores?
264 Invoice in respect of Imported Stores is CDA LAO Consignee Landing Officer A
sent by ISM, London to _______?
265 Which of the following payments are not CHT Bills Suppliers Bills Pay and Allowances All the three C
supposed to be paid out of S&S Imprest by
the Imprest Holder?
266 Audit Card is related to which of the Pay and Pension Stores Works B
following subject? Allowances
267 Expand CRV? Credit Receipt Certified Receipt Current Receipt Correct Receipt B
Voucher Voucher Voucher Voucher
268 Which of the following is a function of Scrutiny of Prescribing Rules and Both None A
audit? Disciplinary orders
action
269 Who among the following is supposed to Defence FADS CGDA PCDA/CDA C
endorse on the Draft Paras file prepared by Secretary
DGADS, concurred by DAD and referred to
him?
270 Which of the following Registers, AAO BSO Revenue Ledger Register of Rentable None Both D
is required to maintain? Buildings
271 _____ is responsible for ensuring that the Formation GOC in C PCDA (O) All the three A
Field Cashier carries out his duties in Commander
accordance with the regulations?
272 Returnable copy of the packing account in 7 10 15 21 C
the case of stores dispatched by sea or civil
air will be dispatched to the ultimate
consignee by the Landing Officer within __
days from the date of dispatch of the
consignment?
273 Losses on account of stores short- Store loss Cash loss As decided by As decided by B
landed/damaged which are irrecoverable Executive CDA
from the carriers, will be dealt with at
consignees' end as?
274 Expand A.O.G. Aircraft On Army on Ground Army Ordnance Air Officer i/c A
Ground General Ground
275 Expand P.O.R. in the context of IRLAs of Air Private Personnel Occurrence Public Occurrence Pay Occurrence B
Force Personnel? Occurrence Reports Reports Reports
Reports
276 The audit of Air Force list is conducted in PCDA (AF) MOD (Fin) AO DAD HQrs. CDA (AF) New D
the office of the ____ Dehradun Delhi
277 Accounts of Hindustan Aeronautics Ltd are Quarterly audit Audit Committees a firm of professional None C
subject to audit, like those of other limited boards auditors
concerns, by _____?
278 Ships which are not self accounting draw Base Supply PCDA (Navy) Nearest Regional CDA FOC in C A
their funds requirements from the Officers
279 In the case of Navy Ships visiting foreign PCDA Navy, PCDA New Delhi Naval H.Qrs. Embarkation C
ports, the necessary supply of foreign Mumbai Commandant
currency is arranged by ____ through the
MOF?
280 Commanding Officers of Ships render to Daily Weekly Fortnightly Monthly D
the PCDA (Navy) Mumbai, Cash account
____?
281 Which of the following is the object of To certify that To certify that To certify expenditure To Present D
Appropriation Accounts of Defence expenditure is expenditure is covered is within allotment audited
Services? authorized by Sanction accounts of
expenditure
from
appropriations
of the year
282 Items in the MFAI/IAR reports which are not be be formally a or b as decided by a or b as B
subsequently included in the CGDA's CDA decided by
certificate appended to the printed Executive
Appropriation Accounts, will ____ taken
out of the MFAI report, but pursued till
finality?
283 If circumstances under which a CGDA GOC in C Sanctioning authority DADS A

concession/allowance granted have
changed, proposal for
modification/withdrawal should be sent by
Controllers to ____?
284 In a CDA office comparison of expenditure The same unit Similar units during the Both are correct None of the C
of cash and certain important kind of stores between different same period two is correct
selected in unit to render financial advice is quarters
done by comparing the expenditure of
285 Which of the following Provisional CDA, Bangalore PCDA, SC admitted a CDA, Chennai made a CDA, C
payments is not in order made a provisional payment in provisional payment Secunderabad
provisional anticipation of funds based on the made a
payment when undertaking by an provisional
necessity for individual transferred payment when
expenditure is to his office stating documents in
there but that he will refund the support of
sanction is amount if required expenditure
awaited are not
available
286 When an objection raised by a CDA could Ask CDA to Ask the administrative both none C
not be settled by him, CGDA may withdraw the authority to obtain
same requisite sanction
287 Defence Account Code has its origin in Civil Account Civil Accounts Manual Central Treasury Rules All the three A
______? Code
288 Forms in which the accounts should be PCsDA/CsDA CGDA Both None B
kept in the offices of the DAD are
prescribed by the _____?
289 Sector in Defence Accounting System is One Alphabet Two Numerical Four Numerical Seven A
represented by _____? Numerical
290 Cash balances held in the treasuries of the Consolidated Contingency Fund of Public Account of India All the three D
Central Government form part of the Fund of India India
_________?
291 The first edition of Defence Account Code 1947 1952 1956 1967 B
was released in ____?
292 A service receipt for which full particulars Suspense head Other Receipts Deposits Any of the B
are not given must be taken to the head three
_____?
293 Appropriation Accounts of the Defence CGDA, FADS FADS, Defence CGDA, Defence CGDA, CGDA D
(Civil) and Defence Pensions are prepared Secretary Secretary
by ____ office and signed by ________?
294 If the first digit of a major head is 7, it Revenue head Capital head Contingency fund of Loan head D
represents ____? India head
295 Under which article of constitution 112 343 266 148 C

Consolidated Fund of India has been
prescribed or referred?
296 From ____ onwards, the responsibility for 01.01.1976 01.04.1976 01.10.1976 None C
compiling the accounts of Defence Services
has been entrusted to CGDA
297 Recoveries of over-payments shall be Revenue Receipts Reduction in Capital Receipts None B
credited as ______ irrespective of the year Expenditure
in which such recoveries are effected?
298 The heads of classification operated upon Classification Pamphlet of Revenue, Both None C
in the Defence Services accounts are shown Hand Book of Debt and Remittance
in which of the following? Defence Services- Heads
Receipts and
Charges
299 Under which article of constitution 112 148 266 267 D
Contingency fund of India has been
prescribed or referred?
300 In the Defence Services, the pay and Major heads Minor heads sub major heads Sub heads D
allowances of Service Officers, PBORs,
Civilians are accounted for under separate
______?
301 Which of the following Departments is not DAD Department of Military Engineer Armed Forces C
covered under MOD (Civil Estimates)? Defence Production Service Tribunal
302 The transit Pay and Allowances of Officers Dept. to which he Lending Department Borrowing Defence C
of the Defence Services lent to Civil is proceeding Department Service
Department or, vice versa, are debitable to Estimates
____?
303 Travelling Allowance of Military students Defence Services Civil Department Both a, b 50-50 ratio Both a, b 75-25 B
under training with survey parties is Estimates ratio
debitable to the ______?
304 Transfer entries are operated for which of To correct error To revise provisional Both None C
the following adjustments? of classification classification
305 Head of accounts under which transactions Debt Heads Minor Heads Sub Heads Major Heads A
closing to balances are recorded, carried
forward to the next financial year which
includes heads of Debts, Loans, Advances,
Provident Funds, Reserve Funds, Deposits
and Advances and Suspense, Miscellaneous
are called?
306 No sum shall ordinarily be credited to Service Head Suspense Head Both None B
Government by debit to a _____; Credit
must follow and not precede actual
realization?
307 Pr. Controllers/Controllers should not CGA C&AG None Both D
address ____ direct except on routine
matters?
308 Government Accounts are kept in ____ 5 4 3 2 C
parts?
309 Taxes both on Residential/Non-Residential, Defence Services Civil Services Estimates Both None A
buildings owned/occupied by the Defence Estimates
Department shall be debited to __?
310 The power of Addl. CDA to sign Class II 25 lakhs 1 crore 5 crores 10 crores C
Punching medium for rectification of
incorrect adjustment is up to Rs. _____?
311 Who allots Defence Accounting Circle CGA RBI, CAS CGDA C&AG B
Numbers to PCsDA/CsDA offices?
312 After closing of annual accounts, if a CGA C&AG Both a & b MOD A
rectification/readjustment is necessary,
same will be carried out with prior approval
of ___?
313 The balances of the Defence Services have 01.10.1976 01.04.1934 26.01.1956 01.04.1962 D
been created Proforma in the books of the
Reserve Bank of India w.e.f. ____?
314 Which of the following private banks is not HDFC Bank Axis Bank None Both C
authorized to do Government
Transactions?
315 Prefix 77 is used for _____ transactions? Previous years Charged Expenditure DIDS Pre partition A
316 GAD with reference to SBI Mumbai Government Government Accounts Government Accounts Government A
represents ____? Accounts Division Directives Accounting
Department Design
317 Under which article of constitution Public 112 148 266 267 C
Account of India has been prescribed or
referred?
318 Expand TAT in the context of SBI CMP (Cash Turn Around Time Turn Account Time Transaction Transaction A
Management Product)? Accounting Time Analysis Time
319 Part II of Government Accounts represents Public Fund Public Account of India Consolidated Fund of None D
_______? Account of India India
320 Major Head is represented by ___ digit 4 3 2 7 A

number?
321 Who is responsible for preparation of the DGADS CGDA C&AG All the three B
portion of the Combined Finance and
Revenue Accounts pertaining to Defence
Services?
322 Majority of Government Accounts are kept Accrual Cash Mercantile and Cash None B
under ____ basis?
323 Transfer of funds from one primary unit of Assignment Cash Assignment Fund Transfer Reappropriatio D
appropriation to another such unit is n
defined as _____?
324 Prefix 99 is used for which of the following DIDS Previous years Contingency fund of Charged D
payments? transactions India expenditure
325 Loans and Advances are represented by A B K F D

Sector ____?
326 Homogeneous schemes under a Sub Heads Major Heads Minor Heads Detailed Heads A
programme especially those involving small
outlays, should be grouped into suitable
___?
327 Which of the following represents function Sector Major head Minor head Detailed head B
of Government?
328 Except in some specific cases, where DAD DDOs MES All the three A
Defence Services Officers are allowed cash
assignments on treasuries or the Bank all
payments are made by cheques, etc. drawn
by officers of ____?
329 Heads of account under which are Receipt heads Expenditure heads Debt heads Revenue heads D
recorded all proceeds of taxation and other
receipts classed as revenue and the
expenditure met there from are known as
___?
330 Which of the following is not a part of 6 tier Sub Major head Sub head Sub Minor head None C
classification of Government Accounts?
331 The Accounts of Government kept in India International Indian Decided from time to Foreign B
are maintained in ______ Currency? time
332 CGDA has been delegated powers to open Sub heads detailed heads Both None C
______ below the Minor Heads
333 Expenditure on Engineer Services required MES Army Sub Detailed B
for the Army is charged as Military
Engineer Services Expenditure under ____
Head?
334 Expenditure on vehicles irrespective of cost Revenue Capital Both 50% Decided in each B
and life shall be treated as _____? case
335 _____ of the Govt. of India is to ensure that MOD (Finance) MOD Ministry of Finance Defence A
suitable accounts are maintained by the Minister
Defence Services?
336 CGA maintains a Journal and Ledger for each day each week each month each year D
central transactions which is posted from
the financial accounts of __ received from
all Accounts Offices in India
337 DAD classifies expenditure of which of the Coast Guard Jammu and Kashmir Defence Estates All the three D
following departments? Organization Light Infantry Organization
338 Expand DMS Defence Date wise Monthly Defence Monetary Daily Main B
Management Statement settlement Scrolls
System
339 Cheques unlinked for more than ____ days 90 120 180 365 A
will be taken up with Focal Point Branch by
Accounts Section of CDA for payment
confirmation
340 If the net amount under the head “Ministry Requesting the Issuing a cheque to RBI CAS Nagpur by None B
of Home Affairs” is a credit (i.e. credit is MHA to forward a MHA transfer of funds
more than debit), the same is settled by cheque
_____?
341 The amount of e-ticketing will be advanced 00/016/02 00/016/03 00/018/60 00/018/65 C
to the IRCTC’s account and initially booked
to _______ ?
342 Expenditure on procurements of items 5 7 10 25 B
which have a life of ____________ years or
more is debitable to Capital Budget
343 Which of the following documents is not Paid Cheque Paid Emergency Cash Both None D
received along with Debit Scrolls from Focal Requisition
Point Branches of Banks?
344 In case of erroneous advise by RBI, where 3 months 6 months 9 months one year B
supporting vouchers are not forthcoming,
item can be reversed after a period of
____?
345 Which of the following transactions is not Outstanding Imprest payment to Service rendered by None C
passed on through Defence Exchange Advances of Navy personnel from Army to AF
Account? employees Army
346 Compilation for each section of a Consolidated Book compilation of detailed voucher Sectional D
Controller's Office generated to Compilation RDR heads compilation Compilation
exhibit amount compiled under each code
head during month is ____?
347 Settlement of transactions between the In cash (cheque) through Settlement Both None A
State Government of Jammu and Kashmir or by demand Accounts under RBI
and other States/ Centre is effected ___? drafts
348 . If an item of DIDS appears in ___ 2 3 4 5 A

consecutive outstanding lists, it should be
put up to PCDA/Addl. CDA for monitoring?
349 Analysis of All India Defence Services RDR heads Heads that appear in Both None B
Receipts and Charges generated in CHB
compilation system deals with which of the
code heads?
350 Class V punching medium is used for Cash Vouchers Railway Bills Cash Accounts MES Bills C
compiling _________ transactions?
351 IAF CDA – 336 is sued for ____? Punching Medium Schedule III Cash Book Register of A
spoilt cheques
352
353 Which class of PM voucher is operated to 1 2 8 9 B

adjust MRO?
354 Defence ledger is not maintained for which Revenue Debt Suspense None D
of the following heads?
355 Which of the following controllers are PCDA (P) CDA (PD) Meerut CDA, Chennai All the three A
involved in the process of preparation of Allahabad
Estimates for Defence Pension?
356 Who among the following is not a user of DFAs (Budget) in Armed Forces H.Qrs. Budget Section of Regional PCsDA D
All India Defence Services Receipts and Departments of CGDA
Charges generated in compilation system? MOD
357 Which of the following is not compiled Pay and Travelling expenses GPF Final withdrawals Construction of D
through Class 9 P.M. though pertaining to Allowances Building
MES?
358 Vote on Account Budget covers 1/6 th of Previous year’s Previous year’s Estimated gross None C
__________? allotments expenditure expenditure included
in Demands for Grants
359 Booking of ___% of the budget allocation 75 76 67 50 C

by the end of December shows exercise of
desired control over expenditure by CFAs?
360 Which of the following is not a stage out of Initial distribution Watching Expenditure Re appropriation None D
3 stages of Budgetary Control? of Grants against Allotments
361 Which of the following does not fall under Security Deposits Field Deposits Earnest Money None C
“Deposits” Deposits
362 Earnest Money Deposits are paid by the Public Fund Cash Assignment Imprest All the three A
tenderers into ____ account of the
accepting officer?
363 Provident Fund accumulations remaining six months 12 months 2 years 3 years A
unclaimed for ____ will be transferred to
unclaimed provident funds head?
364 Which form is used for Class 8 voucher (for IAF CDA 336 IAF CDA 338 - A IAF CDA 336 -A IAF CDA 338 B
responding DIDS) in DAD?
365 The responsibility of watching recovery of Accounts Section Audit Section Both are equally None C
advances (under DHRs) is the responsibility responsible
of _____?
366 The only Head for Contingency Fund in Part 4000 2000 8000 1900 C
II i.e. Contingency Fund is given the code
number _________?
367 __ % of expenditure (max. limit) is 10 12 15 20 C
supposed to be expended in the month of
March, as per guidelines on Control of
Defence Expenditure?
368 Where recovery is on basis of calendar year Revenue Receipt Capital Receipt Reduction of None C
instead of FY, the entire amount of Expenditure
recovery may be treated as __ between 2
Govts. In India?
369 Homogeneous schemes under a Major Minor Detailed None D
programme especially those involving small
outlays, should be grouped into suitable
___ Heads?
370 Where a payment made to the Court is in Advance Deposit final Expenditure None B
the nature of a security for staying the
execution of the decree, the same would
be treated as
371 Orders of the ______ in Main office will be SAO/AO Group Officer Addl. CDA/Jt. CDA PCDA/CDA C
taken before an item is classified to the
Suspense Head by sections of Main Office?
372 Any bank which is appointed to transact Focal Point Bank Associated Bank Accredited Bank Scheduled Bank C
business of the Government pertaining to
that Ministry or Department is known as
___?
373 Seven digits in the CHB and Pamphlet of Major & Minor Minor & Sub Sub & Detailed Detailed & D
RDR heads represent _____ heads? Object
374 Expand WMA (A mechanism used by RBI Ways and Means Ways and Means Ways and Means All the three A
under its Credit Policy) Advances Accounting Audit
375 Which of the following transactions are Loans and suspense and Deposits All the three D
operated through Defence Exchange Advances Remittances
Account?
376 Which of the following transactions is not Pay and Medical claims of MES TA/DA of MES None C
compiled through Class 9 Punching Allowances of civilians Industrial Employees
Medium voucher? MES officers
377 Which of the following banks is nominated Axis Bank ICICI Bank HDFC Bank None D
by MOD to function as treasury?
378 ____ is responsible for adjustment of PCDA, New Delhi CDA Army Meerut CDA (IDS) New Delhi PCDA (BR) New B
departmental charges in respect of works Delhi
executed by MES on behalf of Navy & Air
force centrally?
379 The balances under RDR heads are closed Government Balances Both None B
to ______?
380 The balances under CHB heads are closed Government Balances Both None A
to ______?
381 Defence Accounts Department is not Department of Ex Armed Forces Tribunal Coast Guard None D
responsible to classify the expenditure in Servicemen Organization
respect of which of the following Welfare
Departments?
382 In the system of SBI CMP amount is Turnaround Time day when SBI receives Day when file is Transaction day B
credited to the beneficiary accounts within file from Accounts uploaded
T+1 day. What do you mean by ‘T’? Office
383 ___ is prepared by a PCDA/CDA office for DIDS Schedule III Cheque Slip All the three A
each original item compiled to Defence
Exchange Account?
384 Unspent balances under Receipt Heads and Balances Government Both None B
Expenditure heads are closed to _____?
385 The receipts and expenditure relating to Ministry of Home Ministry of Road MOD (civil) Ministry of B
Border Roads Organization are finally Affairs Transport and External Affairs
accounted to the heads of _____ by PCDA Highways
(Border Roads)?
386 A ____ head which is placed under a Sub Head Detailed Both None C
particular Minor Head by the CGA should
not be placed under another Minor Head
by DAD?
387 In e-ticketing system, Tickets booked by Unit Revolving Army Head Quarters CGDA B
units are debited against ____ Account?
388 The fist two digits of DIDS Number CDA Section Month Year A
represent?
389 The digits 3 to 6 of DIDS Number CDA Section Voucher Number Month and B
represent? year
390 Class of voucher is represented by ___th 4 5 7 11 C
digit of DIDS Number
391 The digits 8 to 11 of DIDS Number Section Code CDA Month and year Voucher D
represent? Number
392 The digits 12 and 13 of DIDS represent? Year CDA Month Voucher C
Number
393 The digits 14 and 15 of DIDS represent? Year CDA Month Voucher A
Number
394 Originating (+) Receipt should be (+) Receipt (-) Receipt (+) Charge (-) Charge C
responded with ____ in a DIDS
adjustment?
395 Originating (-) Receipt should be responded (+) Receipt (-) Receipt (+) Charge (-) Charge D
with ____ in a DIDS adjustment?
396 Originating (+) Charge should be responded (+) Receipt (-) Receipt (+) Charge (-) Charge A
397 Originating (-) Charge should be responded (+) Receipt (-) Receipt (+) Charge (-) Charge B
398 Annual Review of Balances is prepared March March Supplementary March Supplementary March C
based on the compilation of ___ month’s Correction supplementary
accounts? Manual
Correction
399 ____ account should bear all charges for Capital Revenue Each 50% None A
intermediate maintenance of the work
while not yet opened for service?
400 Each branch of _____ functions both as SBI RBI Both None B
focal point branch and dealing branch?
401 DID schedule cannot be originated by 1 2 5 8 D
compiling through which class of voucher
of Punching Medium?
402 If exp. in April/May is more than the other Provisional Payment from Payment from None A
months, obligatory in nature exceeds 1/6th Payment Suspense Accounts Advances Heads
of Budget head (Vote on account) __ can
be made?
403 From 2002-03 onwards the budgetary Ministry of MOD (Civil) to Ministry MOD (Civil) to Ministry None A
requirements of Coast Guard Organization Finance to MOD of Finance of Home Affairs
have been transferred from the Grants of (Civil)
__ to __?
404 Code heads operated by sections, which Erroneous heads Doubtful heads Fictitious heads Suspense heads C
are not supposed to be operated or which
do not pertain to their sections are known
as __?
405 Which of the following transactions is not Defence Cheques MROs Pension payments None C
covered under the Focal Point Branch
scheme?
406 Erroneous Compilation made under any of Deduct Entry {(-) Fresh entry Any of the two None A
the Deposit head should be readjusted by Debit/Credit} (Debit/Credit)
_____?
407 Loans to State Governments budgeted CGDA AO (DAD) MOD PCDA R&D New Delhi CGA B
under the Civil Estimates of MOD are also
advised through CAS, RBI, Nagpur by _____
?
408 Powers of DCDA to sign Transfer Entry 25 lakhs 50 lakhs 1 crore 5 crore C
Punching Medium on account of
rectification of errors is up to Rs.
________?
409 When RBI clears the advice given by Settlement Memo of clearance Advice clearance None B
Defence to debit/credit Railways/Postal Memo certificate
Department, it sends ____ as intimation?
410 Controllers will forward the LPCs of the Embassy Ministry of External PCDA New Delhi CGDA C
DAD personnel who are proceeding on concerned Affairs
deputation to foreign Embassies/Missions
abroad to __?
411 Expand SCT? Statement of Statement of Statement of Statement of D
Central Taxes Commercial Commercial Taxes Central
Transactions Transactions
412 Which of the following are required to be Central Govt. Use civil Aerodrome Damages caused to None D
paid from DSE (Rent/compensation) when building used by Railways in accident
services of other departments are utilized? Defence office
413 Focal Point Branch will segregate from 1st March March supplementary March supplementary March Residual D
April all transactions pertaining to previous Supplementary Correction Correction (Manual)
years and report the same as ___ from 1st
to 15th April?
414 Which of the following banks is authorized SBI Canara Bank HDFC Bank All the three D
by RBI to deal with Foreign Transactions?
415 The Contingency Fund of India is held on Defence Secretary, Ministry of Secretary, Ministry of Secretary, B
behalf of the President of India by Secretary Finance (Dept. of Home Affairs Ministry of
_________? Economic Affairs) Finance (Dept.
of Expenditure)
416 Recoveries of expenditure for services Receipts Reduction of Refund of bonafide None A
rendered to non-Government parties shall Expenditure receipt
in all cases be classified as ____ of the
Government?
417 While Adjusting MRO, PAO functions as ___ Audit Accounts Both None A
section?
418 Which of the following offices is not given PAOs AOs GE LAOs/RAOs None C
section code for the purpose of
compilation of Defence services receipts
and expenditure?
419 Which of the following is not covered Executory Declaratory Explanatory None C
under the category of awards given by
Arbitrator?
420 Public Account of India covers the following Sectors A, B Sectors A, B and C Sectors A to F Sectors I to M D
sectors of Government Accounts?
421 Cheque issued by a different CDA Take up the Take up the matter Pass it on to correct All the three C
erroneously shown in Debit Scroll, but matter with RBI with Focal Point CDA through DEA
noticed after DMS was certified. What Branch
action you would suggest?
422 Which class of Punching Medium voucher 1 2 5 8 D
has two parts i.e. part A & Part B?
423 If any change affects the form of the CGA C&AG Any one of a & b Both a & b D
Finance and Revenue Accounts, it will not
be made without the previous sanction of
______?
424 Accounts kept open after 31st March are Supplementary Residual II None A
known as March ____ Accounts?
425 Class 1 Punching Medium voucher is used Cash Vouchers Transfer Entries Abstract of Receipts & Cash Accounts A
to compile ____ ? Charges
426 Class 2 Punching Medium voucher is used Cash Vouchers Transfer Entries Abstract of Receipts & Cash Accounts B
427 Class 3 Punching Medium voucher is used DID Schedules Cash Accounts Civil ID Schedules Cash Vouchers C
to compile ____ ?
428 Class 4 Punching Medium voucher is used Cash Vouchers Transfer Entries Abstract of Receipts & Cash Accounts C
429 Class 5 Punching Medium voucher is used Cash Vouchers Transfer Entries Abstract of Receipts & Cash Accounts D
430 Class 6 Punching Medium voucher is used Railway Bills MES Bills DID Schedules Cash Accounts A
to compile ____ ?
431 Class 8 Punching Medium voucher is used Railway Bills MES Bills DID Schedules Cash Accounts C
to compile ____ ?
432 Class 9 Punching Medium voucher is used Railway Bills MES Bills DID Schedules Cash Accounts B
to compile ____ ?
433 For capital outlay provided otherwise, Department of Department of Both None A
interest shall be charged at the average Economic Affairs Expenditure
rate of interest determined each year by
_____ MOF?
434 An error no matter how old and small it Debt Deposit Remittance All the three D
may be, must be corrected if it affects
______Head
435 Expand GePG? Government Government electronic General electronic Guaranteed B
electronic payment Gateway payment Gateway electronic
payment payment
Guarantee Gateway
436 ________ will prepare statement No. 5 &13 CGDA FADS Defence Secretary DGADS A
of Union Government Finance Account and
send the same to the CGA?
437 Which of the following particulars should nature of the Grounds for correction Both None C
be recorded in Transfer Entry? adjustment if it is a correction
438 Phase I of the e-ticketing system has been 30.12.2009 01.04.2009 01.10.2009 01.12.2009 A
launched on _____?
439 Reserve Bank of Act is called as _____? RBI Act, 1932 RBI Act, 1933 RBI Act, 1934 RBI Act, 1935 C
440 Transactions relating to Debt, Small Saving Consolidated Contingency Fund of Public Account of India All the three C
Provident Funds, Reserve Funds, Deposits, fund of India India
Miscellaneous and Remittances fall under
___?
441 Detailed rules by which allocation of CGDA FADS CGA C&AG D
expenditure between Capital and Revenue
in commercial departments and
Undertakings should be determined, shall
be such as may be made by Government
after Consultation with the ______?
442 The cost of stationery and forms supplied cost plus primary cost accounting secondary C
to Military Farms is accounted for as
________ transactions?
443 The books of the Reserve Bank for the 31st March 15th April 30th April 30th June B
month of March will be closed by the ____
or on a date as notified by them?
444 Transactions with Railways, Posts are Cheques Settlement Account ID Schedules None B
settled through ______ by PCsDA/CsDA?
445 If the first digit of Major head contains ‘5’, Revenue Receipt Revenue Expenditure Capital Receipts Capital D
it represents _____? Expenditure
446 Transit pay & allowances both forward and Parent Ministry That plans transfer Both Differs from B
return journey of Govt. servants case to case
transferred to or from Missions and Offices
abroad will be borne by the Ministry
________?
447 Recoveries effected after the close of the Revenue deduction of Any one of a/b Capital A
accounts of the year in which the expenditure
expenditure was incurred, should be
compiled as ____?
448 MRO is prepared in _____? Sextuplicate Quadruplicate Triplicate Duplicate C
449 Settlement of transactions between the ID schedules cash or Demand Drafts Proforma Account All the three B
State Government of Jammu and Kashmir
and Centre is done through ______?
450 A Minor head is represented by ___ digit 2 4 15 3 D
Number?
451 The Travelling Allowance of a Government Parent decided in each case department to which None C
servant transferred from one department Department he is transferred
to another is debited to the
452 Original Copies of MROs are received in Audit Accounts Internal Audit O&M A
____ section?
453 Transactions of Defence Services arising in PCDA New Delhi PCDA (R&D) New Delhi PCDA (BR) New Delhi All the three A
UK, adjustable in India passed through the
Inward London Account and dealt with by
____?
454 Who among the following is known as PCDA New Delhi PCDA (R&D) New Delhi PCDA (BR) New Delhi All the three B
PCDA Travel?
455 The main unit of classification in accounts is Object/detailed sub Minor Major D
______ Head?
456 If a Government servant works for more Parent Both Governments 50- distributed between any one C
than one Government, his Travelling Government 50 the different
Allowance may be borne by _____? Governments as
mutually agreed upon
457 Ways and Means Advances are repayable 6 months 4 months 3 months 2 months C
in each case not later than _______ from
the date of making that advance?
458 cheque shall be payable at any time within 30 days 45 days two months three months D
a period of ______ from the date of issue?
459 ‘Statement of Central Transactions’ at the Major Sub Major Minor Sub C
end of every financial year is prepared only
for ______ head-wise details
460 Which of the following are represented by Six tier DID schedules Both None C
15 digit number? classification
461 Refunds of Revenue shall as a General rule, Expenditure reduction of Receipts any one of the two a,b Unforeseen B
be taken as _____? Expenditure
462 Transactions of the Defence Services taking Defence Inward settlement Outward settlement Revolving A
place in the branches and offices of RBI, SBI Proforma Account Account Account
and its Associates will be taken directly Account
against?
463 Pick the odd one out? IAF CDA 13 Non Payment Indemnity bond Schedule III D
Certificate
464 Object Heads are primarily meant for Itemized Over all audit None A
______ control over expenditure?
465 Items of receipts and payments owing to Deposits Services Advances Suspense D
lack of information as to their nature are
compiled under _____ heads
466 Focal Point Branches have been introduced 01.01.1993 01.04.1993 01.07.1993 01.10.1993 D
in the Ministry of Defence with effect from
_____?
467 Which of the following offices does not PCDA (Navy) PCDA New Delhi CDA Patna PC of A Kolkata D
have the work of DAD Cells? Mumbai
468 The Annual Finance Accounts of the Central CGDA CGA C&AG DGADS B
Govt. (including Defence Services) are
prepared by ____?
469 All extra expenditure connected with Survey of India Defence Services MOD (Civil) Any of the B
Survey of India Unit, which would not have Estimates three
been incurred but for field operations, shall
be borne by?
470 _____ scrolls are received along with the Error Debit Credit All the three B
Paid cheques from Focal point branches in
Accounts Section of PCDA/CDA office?
471 Transactions arising in the books of CsDA Settlement Revolving Accounts cash Civil ID C
which are adjustable in the books of AG Accounts Schedules
State Govt./PAO Ministries and
Departments of Central Government, are
settled through___ ?
472 Government accounts are maintained on Calendar year Financial year Half yearly Quarterly B
______ basis?
473 Expenditure on Engineer Services required Army MES Navy None C
for the Navy is charged as Military Engineer
Services Expenditure under the ___ Head?
474 Ordinarily all amounts due to Government Loss Bad debts Expenditure Any of the A
which are found to be irrecoverable shall three
be written off from the Debt Head of
Accounts concerned to an expenditure
head as ___?
475 _____ scrolls are received along with Error Debit Credit All the three C
DMROs from Focal point branches in
Accounts Section of PCDA/CDA office?
476 Which class of P.M. voucher will be 2 4 5 6 D
operated for Railway Bills?
477 Services' rendered by Army to the Air Free Paid a or b as decided in a or b as A
Force and the Navy and vice versa are each case by Executive decided in each
treated as ______? case by PCDA
478 All Embassy accounts including EOI, CGDA office PCDA New Delhi PCDA (BR) New Delhi PCDA (R&D) B
Washington are centrally received in New Delhi
_______ from Pr CCA, MEA?
479 Estimates of receipts and charges in Controllers of General Managers PC of A Kolkata CGDA B
respect of Ordnance Factories organization Factory Accounts
are prepared by the ______?
480 Which of the following reapproriations Savings due to An error in estimates to meet expenditure None D
does not require sanction of Government non-expenditure one any new activity
of India? of provision for a
specific measure
481 Which of the following advances are not Advance of Pay Permanent Advances Both None A
compiled to Advances Head? sanctioned for Local
purchase of petty
stores
482 Transactions relating to Pension Payments CGDA office PCDA New Delhi PCDA (BR) New Delhi PCDA (P) D
made by Embassy of India, Kathmandu are Allahabad
settled through RBI CAS, Nagpur against
____?
483 Estimates in respect of Defence Research PCDA (R&D) New PcDA/CsDA (R&D) Directors of CGDA C
and Development Establishments are Delhi Labs/Estts.
prepared by ______?
484 No formal re-appropriation is necessary for Commands Areas Sub Areas All the three D
transferring funds under the same control
head between ____?
485 Payments specially sanctioned by Loans Advances Deposits Misc. Payments A
Government subject to recovery, with or
without interest, are treated as ____?
486 DIDS is prepared in _____ by the Triplicate Duplicate Quadruplicate Quintuplicate D
Originating CDA office?
487 Pick the odd one out? IAF CDA 336 IAF CDA 338 A IAF CDA 13 None C
488 To enable the Government to carry on its Supplementary Grant in Aid Additional Grant Vote on D
normal activities from 1st April till such Grant Account
time as the Appropriation Bill is enacted,
____ is obtained from Parliament?
489 In the Budgetary Control Exercise, which of Modified Preliminary Estimate Revised Estimate Vote on A
the following is the final Appropriation Account
estimate/allotment?
490 A Cash Assignment is a ______ in favour of Credit letter of credit Fund Transfer All the three B
a Disbursing Officer?
491 The recovery of an advance will commence First Second Third Next year A
from ____ month pay drawn after its January
receipt?
492 Preservation of original records of Audit Section Accounts Section Both a, b CDA Meerut A
originating DIDS till the finality of the case
is the primary responsibility of the _____?
493 Who among the following is not a user of DFA (Budget) CGDA Services H.Qrs None D
compilation report Analysis of All India
Defence Services Receipts and Charges?
494 Sums which are clearly not due to Suspense Deposit Advances All the three B
Government but are held in trust are kept
under ___ head?
495 The entries in the Defence Ledger will be Daily weekly monthly Annually D
posted _____?
496 It is the primary responsibility of the PCDA/CDA the authorities to Authority who allotted All the three B
______ to watch the progress of whom allotments are the budget
expenditure? made
497 Undisbursed pay& allowances are credited Pay & Allowances Deposits Head Suspense Head Any of the A
to ______? head three
498 Charged Expenditure is described in which 148 267 266 112 (3) (f) D
Article of Constitution of India?
499 Responding action on a DIDS is done _____ Part A Part B Part A or B Both A & B B
of the Punching Medium Class 8 voucher?
500 PCsDA/CsDA bring to the notice of the Abnormally high unusually low a or b None C
allottees cases in which the trend of
expenditure is ______?
501 Which of the following forms of Deposits Cash Other than Cash Both None B
do not pass through the Government
accounts?
502 If any transaction is not adjustable either Returned to the reversed referred to CDA referred to A
wholly or in part for any reason for want of originating CDA Meerut CGDA
supporting documents DIDS should be ___?
503 Transfer of funds from one primary unit of Re appropriation Modified appropriation misappropriation appropriation A
appropriation to another such unit within a
grant is called ____?
504 When Cash security deposits are Proforma Cash settlement Defence Exchange Any of the C
transferred from one audit area to another, Account Account three
transaction will be adjusted through the
___?
505 Which of the following awards do not fall Workmen's awards involving Both None C
under the category of Charged Expenditure Compensation refund of Security
payments? Act of 1923 Deposits
506 If, an item of DIDS is found to appear in the SAO/AO Group Officer Addl. CDA/Jt. CDA CGDA C
second list, it should be put up to _____ for
monitoring?
507 The Defence Services Budget Estimates are 7 6 5 4 D
presented in _____ Demands for Grants?
508 Who among the following cannot exercise Central Command Independent Area IFAs D
the powers of reappropriation in respect of Controlling Headquarters Headquarters (Command)
Army Budget? Authorities
509 Earnest Money Deposits, Civil Court Public Fund Government Treasury Any of the two a or b None C
Deposits and Personal Deposits paid into Account
Military Chest will be deposited into
_____?
510 Where the decree/award is directly against Contingency fund Consolidated fund of Public Account of India All the three B
the Union of India, payment to be made in of India India
satisfaction thereof is treated as Charged
on ?
511 Defence Exchange Accounts for March Only Responding Originating items with None Both D
Supplementary and March Supplementary items the consent of other
Corrections should include ____? party to account
512 How many Demands for Grants are 4 3 2 1 D
submitted in Defence Services Budget
Estimates on Revenue account?
513 Powers of re-appropriation between Command H.Qrs Armed Forces H.Qrs. Ministry of Defence Government of D
different minor heads under a major head India
are exercised by the ____?
514 All deposits remaining unclaimed for three Time Expired Old Lapsed Standing C
years are called as ____ Deposits?
submitted in Defence Services Budget
Estimates on Capital account?
516 The period of limitation for recovery by 3 years 5 years 10 years 30 years D
contractors of security deposit from
Government is ____ from the date of
deposit?
517 Which of the following is correct with It is voted by the It does not require It is charged on the Both b & c B
reference to Charged Expenditure? parliament submission for vote by Contingency fund of
parliament India
518 All India Compilation is produced by MOD (Fin) Accounts Section of EDP centre of CGDA None C
CGDA
519 The classification code in the punching 4 5 7 8 C
medium consists of ___ digits?
520 March Supplementary Correction Manually CGDA CGA PCDA/CDA None B
requires the sanction of ____?
521 Punching media or amendment to PM is Up to 25th of the Till last day of the Till 3rd of the None B
accepted for inclusion in that month’s month month following month
account ____?
522 Who is the banker to Government? All Nationalized RBI SBI All scheduled B
banks banks
523 Defence Proforma account is The account Defence Account Budget Estimates Appropriation B
which is which has been prepared in r/o account passed
ultimately passed created proforma in Defence Services for Defence
by Parliament the books of RBI
524 Transactions arising in the books of one cash basis All India Consolidated CAS of RBI Defence D
controller which are adjustable in the Compilation Exchange
books of another CDA are adjusted Account
through?
525 Which is not one of the demands for grants Army Navy Defence Pensions None C
submitted by Ministry of Defence under
Defence Service Estimates?
526 Who is responsible for signing the Defence Secretary Defence CGDA CGA A
Appropriation Accounts of Defence Secretary (Finance)
Services and its submission to C&AG of
India?
527 Payment made in satisfaction of court Court Legal Expenditure Charged Expenditure In fructuous C
decree is known as? Expenditure expenditure
528 What does Major Head 4076 pertain to? Revenue Capital Expenditure of MES Expenditure R&D B
Expenditure of Defence Expenditure
Defence
529 What is the mode of settlement of Book adjustment Cash Settlement Issue of cheque None of these A
transactions between DGS&D and through RBI, CAS
Defence? Nagpur
530 The power of re appropriation between sub CGDA CGA MOD PCDA/CDA C
heads within the minor head under each
demand can be ordered by?
531 According to MOD, Capital items are 2, 7 20, 10 10, 7 10, 5 C
classified as those having unit price of Rs.
___ lakhs and above and a life span of ___
years or more?
532 What is the prefix used for operation of oo o1 o9 o5 A
RDR heads
533 Vote on Account is Provisional Authorized by CGDA Passed by Parliament Authorized by C
allocation made FADS
by the service
headquarters
534 Significant expenditure incurred with the Revenue Asset expenditure Capital expenditure Deferred C
object of acquiring tangible assets of a Expenditure Revenue
permanent nature or enhancing utility of Expenditure
existing assets is
535 Re appropriation means the transfer of Central Govt. to Any State Govt. to One primary unit of All C
funds from? any State Govt. Central Govt appropriation to
another such unit
536 Debit scrolls are accompanied with Paid Cheques DMROs Receipt Vouchers Advisory Notes A
537 Which of the following sections of Main Accounts Section D section Administration section All Audit A
Office of CDA maintains Debt Head Sections
Register?
538 Which of the following demands against an Advance of Pay Advance of TA/DA House Building All the three C
employee transferred from audit Advance
jurisdiction of one CDA to another is
transferred through DEA?
539 What code head is required to be operated 00/020/80 00/020/83 00/020/61 00/020/82 C
in case of an unbalanced punching medium
to balance it?
540 The estimates for which vote of Lok Sabha Appropriation Demands for Grants Expenditure Budget Plan outlay B
is required is presented in the form of Accounts
541 If the amount provided in the sanctioned Modified Vote on Account Excess Grant Supplementary D
budget is found to be insufficient during a Appropriation Grant
financial year additional sums are sought as
542 The ultimate responsibility for ensuring Principal Staff FADS PCDA/CDA concerned CGDA A
that expenditure does not exceed the Officers (Service
corresponding budget allotment rests on H.Qrs)
543 Suspense Accounts are listed out in _____? Pamphlet of RDR CHB of Defence Both None A
heads services Receipts &
Charges
544 The schedule of monthly drawings is known Cash Assignment Schedule III Payment Schedule Debit Scroll B
as?
545 Receipts and Expenditure pertaining to 01.04.1971 01.04.1976 01.10.1976 01.10.1993 A
DAD have been transferred from Defence
Service Estimates to Civil Estimates w.e.f.
_______?
546 Which of the following advances does not House Building PC Advance Advance of Pay None C
require to be posted in DHRs maintained in Advance
Accounts Section
547 The last Inter Government advise for the 31st March 15th April 25th April 30th April C
financial year by PCDA/CDA should be sent
to RBI on or before _____ ?
548 Which of the following is irrelevant as far as OMROs DMROs Bank Scrolls Paid Cheques A
Defence Proforma Account is concerned?
549 CMP transactions are identified with 99 93 77 o1 B

reference to which of the following
category prefixes by DAD?
550 Entries in Debt Head Registers are posted Daily Weekly yearly monthly D
____?
551 Which of the following does not have a Defence Home Ministry Railways None B
Proforma Account in RBI, CAS Nagpur?
552 When a cheque is cancelled and a fresh 1 2 5 All the three A
cheque is issued, which class of P.M. is
operated in PCDA/CDA office?
553 Defence Ledger does not deal with which Revenue receipts Expenditure heads Debt heads Remittance B
of the following heads? heads heads
554 Which of the following DAD offices does PCDA (O) Pune PCDA (SC) Pune AO DAD MOD (Civil), IFA HQ (SC) D
not come under the ambit of Defence New Delhi Pune
Accounting Circles?
555 Who among the following officers may DAD officers GEs of MES Defence Estate Station H.Qrs. A
draw cheques on civil treasury or banks to Officers ECHS
meet the requirements of Defence Services
without cash assignment?
556 Rejections under electronic payments are 00/020/81 00/020/96 93/020/91 00/020/91 B
compiled to which of the following
suspense heads?
557 The heads represented by three digits such Major heads Minor heads Sub heads Detailed Heads B
as 101, 104, 110, 111 and 800 etc. are
generally known as ____?
558 Who publishes the pamphlet of RDR heads CGDA DGADS CGA C&AG A
and CHB of Defence Services Receipts and
Charges?
559 The facts that are incorporated in Accounts Transactions Events Occurrences B
accounting records are described as ____?
560 Sub Major Head corresponds to ____? Sub Function Sub Programme Sub Scheme Sub Activity A
561 Minor Head corresponds to ____? Function Programme Scheme Activity B

562 Sub Head corresponds to ____? Function Programme Scheme Sub Function C
563 Detailed Head corresponds to ____? Function Programme Scheme Sub Scheme D
564 Sub Major Head is represented by ___ 2 3 4 None A
digits Number?
565 Minor Head is represented by ___ digits 2 3 4 None B
Number?
566 Object Head corresponds to ____? Function Programme Scheme Primary unit of D
appropriation
567 Sub Head is represented by ___ digits 2 3 4 None A
Number?
568 Which of the following is not a part of six Sector Major head Minor head Sub head A
tier classification of accounts?
569 Detailed Head is represented by ___ digits 2 3 4 5 A
Number?
570 Which of the following was not a part of Sector Major head Minor head Sub Major D
erstwhile five tier classification of
accounts?
571 Part I of Central Government Accounts Consolidated Contingency Fund of Public Account of India Charged A
represents _____? Fund of India India Expenditure
572 Part II of Central Government Accounts Consolidated Contingency Fund of Public Account of India Charged B
represents _____? Fund of India India Expenditure
573 Who among the following has a separate CDA (Trg.) Pune IFA (SC) Pune PCDA (O) Pune All the three C
Proforma account in the books of RBI, CAS
Nagpur?
574 Object Head is represented by ___ digits 2 3 4 5 A
Number?
575 CCO-3 represents ____? Book Compilation All India Compilation of March Supplementary Sectional D
of RDR heads RDR heads Accounts Compilations
576 DIDS is used for which of the following Defence Defence Exchange English Transactions All the three B
accounts? Proforma Account
Account
577 Assignment of fund placed at the disposal Cash Assignment Imprest Appropriation Public Fund C
of the authority is called as ____?
578 Responsibility to watch recovery of cost of MOD CGDA PCDA/CDA LAO B
stores supplied to foreign governments
against their demands sponsored by the
Ministry of External Affairs devolves on
____?
579 Military Farms accounts are maintained on Cash Quasi Commercial Commercial All the three C
____lines?
580 Audit section adjusts MRO by compiling (+) Receipt (+) Charge (-) Receipt (-) Charge B
____ in the punching medium under the
MRO head?
581 Accounts section adjusts MRO by compiling (+) Receipt (+) Charge (-) Receipt (-) Charge D
____ in the punching medium under the
MRO head?
582 Transactions in respect of Foreign Service CDA (Army) PCDA New Delhi CDA Patna PCDA (CC) C
in the Australian Government are settled Meerut Lucknow
centrally by the ___?
583 Which of the following is not a kind of Defence Treasury Banking treasury Non Banking Treasury None A
treasury?
584 Earnest Money Deposits forfeited are Recovery of Reduction of Capital Receipts Revenue D
adjusted through MRO and will be expenditure Expenditure Receipts
accounted for as ___ to Government?
585 _____ refers to methods of maintaining the Ways and Means Cash Management Credit Management Financial A
Government’s daily cash balance at a level Control
sufficient to meet its day to day
requirements
586 The books of RBI are closed on 15th April March March Supplementary March Residual All the three C
for the financial year to accommodate Supplementary Corrections
which of the following transactions?
587 Arrangements to ensure that all the Cash Resource Operations Financial Control None B
treasuries have at all times sufficient funds Management
to meet the demands placed on them is system
known as ___?
588 List of DMROs for which OMROs are not Month Quarter Half year Year B
found adjusted will be extracted by
Accounts to Audit Sections at the end of
each ____?
589 Monthly Expenditure Return of Army Units LAO/RAO PCDA/CDA Units themselves All the three B
is prepared by ____?
590 For which of the following expenditure, Charged Pay and Allowances of Vote On Account All the three A
voting by Parliament is not required? Expenditure Employees Budget
591 Sector F represents which of the following Suspense & Deposits and Advances Loans and Advances None C
in Defence Service Accounts? Miscellaneous
592 Military Farms work on ____ basis? Commercial Quasi commercial Both None B
593 ____serves as a medium for codification of Punching Medium Defence Ledger Both None A
voucher for compilation of account from
which data is entered in computer?
594 Expand ECS? Electronic Electronic Credit Electronic Clearing Electronic A
Clearing Service System Stage Credit Service
595 Expand NEFT? Nominal National Electronic Natural Electronic None B

Electronic Fund Fund Transfer Fund Transfer
Transfer
596 Expand CMP with reference to SBI CMP? Cash Monitoring Cash Management Cash Management Cash C
Package Package Product Monitoring
Product
597 Expand CORE with reference to CORE Centre of Real Clearance on Real Time Centre of Rural Central Online D
Banking? time Exchange Exchange banking Exchange Real time
Exchange
598 Expand AROB? Annual Record of Annual Record of Annual Review of Annual Review D
Books Balances Books of Balances
599 Which of the following is not met out of Pay and Expenditure on New Obligatory Expenses None B
Vote on Account? Allowances Services
600 Expand RTGS Real Time Gross Real Time General Real Time None A
Settlement Settlement Government
Settlement
601 Which of the following is paid from Civil Department of Defence Accounts Both None C
Estimates of MOD? Defence Department
602 Scrolls from Banks are received in Accounts Weekly Monthly Basis Fortnightly Daily D
Section of PCDA/CDA office on ____ basis?
603 If you are compiling an amount to Accounts Administration Audit EDP A
00/021/00 (Reserve Bank Deposits), you
are working in ___ section of PCDA/CDA?
604 DID Schedule can be responded through 2 8 9 All the three B
which of the following classes of vouchers?
605 Transfer Entry (Class II P.M. voucher) is not Rectification of Clearance of debt Payment of bill Inter C
operated in which of the following cases? error heads Departmental
Adjustment
606 Receipts and payments which cannot, in Advances Deposits Suspense Any of the C
the absence of further information or three
orders, be allocated to any head of
account, and where the heads to which the
transactions are likely to be adjusted are
not known, will be taken to the Head
_______?
607 _____ means the assignment, to meet Cash Assignment Appropriation Re-appropriation Budget B
specified expenditure, of funds included in
a primary unit of appropriation?
608 Department of Defence Research and MOD (Civil) DSE Civil Ministries None A
Development Expenditure is paid out of
_____ Estimates?
609 Cost of stamp paper when required to be Charged Voted expenditure Revenue Expenditure Capital A
paid by the Government in terms of expenditure Expenditure
decree/arbitration award, will be treated as
____?
610 Payment made in satisfaction of the award Voted Charged Revenue Capital B
of CAT should be treated as ______
Expenditure?
611 _____ prepares SCT of Defence Services & CGA DGADS CGDA FADS C
Ministry of Defence (Civil)- Receipts and
Charges annually each year?
612 What is the system of accounting followed Single Entry Single Entry with Double Entry None B
in DAD? Double Entry Principles
as required
613 Category ___ prefix is used to identify the 74 77 93 99 A
transactions received from Ministry of
External Affairs in PCDA/CDA office?
614 Which is not one of the demands for grants Army Navy Air Force Defence D
submitted by Ministry of Defence under Pensions
615 Works are represented by _____? Major Head Minor Head Sub Head Detailed Head B
616 CGDA has been delegated powers to open Sub Heads Detailed Heads Both None C
the _____?
617 Capital cost of works which are non Ordinary Capital budget As decided by GOI a or Special Grants A
productive in nature is met from ____? Revenues b
618 Pay and allowances of Government Function Programme Object of classification Scheme/Activit D
servants shall be classified in accounts as y
part of the ____?
619 Public Account of India covers the following Sectors A, B Sectors A, B and C Sectors A to F Sectors I to M D
sectors of Government Accounts?
620 Non receipt of DMRO for which OMRO has Audit Section Unit Bank RBI, CAS C
been adjusted by Audit Section should be Nagpur
taken up by Accounts with?
621 Military Identification Number (MIN) for 15 8 17 7 C
MRO contains ____ digits?
622 In which of the following e-payment CMP RTGS NEFT ECS A
modules, drawing of cheque is not
necessary?
623 Arbitration awards can be divided into ___ 2 3 4 5 A
broad categories.
624 Accounts of CSD (India) and a review CDA (CSD) CGDA All the Controllers QMG branch D
thereon are furnished by _____ to MOD Mumbai
(Fin)
625 Paid cheque is linked with Compilation Debit scroll Schedule III Punching C
Medium
626 No appropriation is necessary for ____ Receipts Expenditure Pay & Allowances All the three A
627 Budget Estimates prepared by MES are MES Estimates MES Demands Schedule of Demands Demands for C
called as ____? works
628 Appropriation Bill when signed by Vote on Account Appropriation Act Appropriation Account Budget Grant B
President becomes ____?
629 Error Scrolls in respect of discrepancies will Concerned CDA Bank where Main Branch in the Focal Point D
be prepared by the ____? transaction took place city of CDA Branch
630 Expand GBSS? Government Government Banking Government Banking None A
Business Software Software Solution System Software
Solution
631 Which branch of SBI acts as e-focal point Delhi Mumbai Bengaluru Pune B
branch for CMP transactions?
632 How many private sector banks have been 2 3 4 5 C
authorized by RBI for conduct of all types of
Government Transactions?
633 Railway Warrants and Concessions Book adjustment Cash Both None B
vouchers are also directly booked by the
PCDA (Travel) on e-ticketing portal on
_____ basis?
634 It is the responsibility of ___ Section to Audit Accounts Both None A
ensure that all DIDS floated by them have
complete details and are duly supported by
vouchers
635 Annual Abstract of progress register in H.Qrs. office CDA (Army) Meerut PCDA (R&D) New Delhi PCDA New B
respect of Defence Exchange Accounts is Delhi
prepared by ___?
636 Expand DDP? Defence Defence Development Distributed Data None C
Departmental Plan Processing
Procedure
presented to Parliament under Civil
Estimates of Defence?
638 Who is the chairman of GASAB i.e. C& AG of India CGA of India Deputy C&AG of India CGDA C
Government Accounting Standards
Advisory Board?
639 Acknowledgements of all balances o/s on 31st December 31st March 30th June 30th B
___ will be obtained annually by Account September
Section from all individuals against whom
advances are outstanding
640 Who prepares schedule III in respect of AO GE GE E section of Regional LAO/RAO B
payments made by GE? CDA
641 Pick the odd officer among the following AO GE AO Embarkation H.Qrs AO DGNP LAO D
with reference to duties & functions
642 Whose sanction is necessary to refund a PCDA/CDA SAO/AO Group Officer AAO A
security deposit already lapsed and
credited to Government?
643 Compilation process in EDP is done in ___ 6 5 4 2 B
stages?
644 The mutually accepted document for Focal Debit/Credit Defence Proforma VDMS MROs/Cheques C
Point Branches of Banks and Government Scrolls Account
for reconciliation of A/cs is
645 When a cash security deposit is transferred will be adjusted will be adjusted by need not be compiled None A
from one audit officer to another, the by debit to debit to DEA of
transaction security deposit concerned CDA &
head & credit to credit to Security
DEA of concerned Deposit head
CDA
646 Which of the following is not three Es of Economy Efficiency Effectiveness Estimates D
Audit?
647 Which Parliamentary Committee is Official Language Estimates Committee Public Accounts Committee B
responsible to suggest alternative policies Committee Committee Public
to bring about efficiency and economy in Undertakings
administration?
648 Committee on Public Sector undertakings 22 (15, 7) 25 (15, 10) 30 (15, 15) 30 ( 30, 0) A
consists of ____ Parliament Members with
___ from Lok Sabha and ___ from Rajya
Sabha?
649 ___ is regarded as a friend, philosopher CGDA DGADS CGA C&AG D
and guide of the Committees on Public
Accounts and Public undertakings?
650 Which of the following does not form a Legislative Administrative Control Audit Control None D
part of control over financial administration Control
in a parliamentary set up?
651 Which of the following statements is not He is a high After retirement he Both None D
true with reference to powers, duties and independent would not be eligible
responsibilities of C&AG of India? Statutory to hold any
Authority appointment in
Government
652 Who is the authority playing a fiduciary role CGDA CGA FADS C&AG D
in a Federal Financial Roles in India?
653 Arrange (1) Preliminary Slip (2) Draft Para 1234 4321 1423 1324 C
(3) Audit Para (4) LTAR in serial order
654 When heavy payments in excess of cash Supplementary Revised Budget Treasury Bills By Ways and C
balance have to be made, the Central Grants Estimates to Means
Government borrows money from RBI by Parliament advances
issuing
655 Grants in Aid of Revenues will be paid by Consolidated Contingency Fund of Public Account of India None of the A
Central Government to State Governments Fund of India India above
from
656 The system of Government Accounting is Single Entry Double Entry System Single Entry System Double Entry C
System using Double Entry System using
Principles wherever Single Entry
required principles
657 Which Committee examines the accounts Public Accounts Committee on Finance Commission Estimates A
showing the appropriations of sums Committee undertakings committee
granted by the House for expenditure and
final expenditure and results
658 Who appoints C&AG of India Prime Minister President Chief Justice of India Cabinet B
Secretary
659 To remove C&AG of India procedure similar Member of Vice President Supreme Court Judge All the three C
to the removal of which of the following Parliament
should be followed?
660 C&AG of India and their sub ordinate Central State Government Public Sector All the three D
authorities are responsible to carry out Government Departments Undertakings
audit of account of which of the following? Departments
661 Pay and Allowances of C&AG are _______ Voted out of Charged on to the not paid out of None B
consolidated fund of India
662 Which Commission suggests the Planning Election Commission Finance Commission All the three C
Government on matters related to Commission/Neet
distribution of Taxes between Central and i Ayog
State Governments
663 Which E, the function of audit looks into Economy Efficiency Effectiveness All the three A
the aspect of minimum operating cost
664 Which E, the function of audit looks into Economy Efficiency Effectiveness All the three B
the aspect of achieving the targets
systematically?
665 Which E, the function of audit looks into Economy Efficiency Effectiveness All the three C
the aspect of pre determined plans?
666 What is the composition of Public Accounts 22 MPs (15-Lok 22 MPs (7-Lok Sabha, 30 MPs (15-Lok Sabha, 30 MPs (20-Lok A
Committee? Sabha, 7- Rajya 15- Rajya Sabha) 15- Rajya Sabha) Sabha, 10-
Sabha) Rajya Sabha)
667 What is the composition of Estimates 30 MPs (15-Lok 30 MPs (20-Lok Sabha, 30 MPs (0-Lok Sabha, 30 MPs (30-Lok D
Committee? Sabha, 15- Rajya 10- Rajya Sabha) 30- Rajya Sabha) Sabha, 0- Rajya
Sabha) Sabha)
668 Majority of the Government Accounts are Cash Accrual Both None A
kept on ____ basis?
669 Audit conducted by C&AG is also known as Test Statutory Both None C
_____ audit?
670 Audit conducted with reference to the Test Sanction Central Audit/Local All the three C
place of verification of the documents is Audit/Internal Audit/Expenditure Audit
described in two ways. What are they? Audit Audit
671 In which year, Departmentalization of 1947 1956 1975 1976 D
Accounts has been done?
672 Under the scheme of Departmentalization Pay Accounts Local Audit Office Both None A
of Accounts, each Ministry/Department has Office
a _____ under them?
673 Which of the following is not a Treasury? Banking Treasury Non-Banking Treasury Defence Treasury None C
674 Treasuries in the State Government set up State Assembly District Treasury Chief Minister of the Finance B
are generally under the supervision of Officers state Minister of the
____? State
675 Who is the Chairman of the Government CGA CGDA C&AG Deputy C&AG D
Accounting Standards Advisory Board
(GASAB)
676 The executive power of Government of Prime Minister Home Minister President Defence C
India is vested in ______ of India? Minister
677 No order involving abandonment of Approval of next Concurrence of Both None B
revenue shall be issued by CFA without the higher authority Financial Adviser
_________?
678 Accounts Officer can write off the amounts 1000 3000 5000 500 D
becoming irrecoverable from any cause, if
the amount is not in excess of Rs. ____ ?
679 Can audit authorities see the actual court Yes No At the discretion of At the request D
of inquiry proceedings? GOC in C of Senior Audit
officer of
command, in
which case sent
to him
personally
680 Holding of court of inquiry is not Loss not due to Loss due to theft is less Both None C
mandatory in which of the following cases? theft, fraud or than 10000
neglect
681 Every overpayment to a Govt. Servant must Loss debt owed to public Infructuous All the three B
be regarded as ___ to the public and all expenditure
possible action should be taken to recover?
682 Expenditure other than falling under Miscellaneous Local Expenditure Additional Fresh A
specific category of Pay & All.,leave salary, Expenditure Expenditure Expenditure
pensions, contingency, grants in aid, works
etc. is known as
683 Which of the following does not fall under Unissued pay and Office allowance fund Estates of deceased None D
the ambit of public fund? allowances men and deserters
684 Payment of cash rewards in excess of Rs. MOD MOD (Fin) GOI DGADS C
5000/- have to be submitted to ____ for
orders?
685 Within _ hours of drawal of money, Officer 24 48 72 96 B
signing ECR has to render certificate to
Move sanctioning authority that money
been expended
686 Cash security deposit remaining unclaimed Three years Three years including Three years excluding 30 years C
for _____ period is transferred to Lapsed year of deposit year of deposit
Deposit?
687 In which of the following cases, Sanction of An error in Savings due to non To meet exp. on new None D
Government of India is not required for re estimates expending of provision activity
appropriation (Reasons given below)? for specific measure
688 In the case of enhancement of contract Sanction of next Concurrence of CDA is Both None C
rates, which of the following statements higher authority necessary
are true? required
689 Sanction is valid for ________ from the One year 2 years 3 years 5 years A
date of issue?
690 Under the two bid system: At the first At the first instance Both technical and CFA decides A
instance only only financial bid is financial bids are which bid is to
technical bid is opened opened together be opened first
opened
691 Holding of court of inquiry to investigate 20000 15000 10000 Cannot be C
losses due to theft, fraud or neglect may be dispensed with
dispensed with by the CFA at his discretion
when reported loss is less than Rs. ____?
692 Responsibility for carrying out stock Internal Audit Test Audit Authorities Executive Authorities DGQA C
verification rests primarily with the authorities
693 Reappropriation of funds means ___? Transfer of funds Transfer of funds from Cut in allotment of None B
from one office to one budget head to funds
another another
694 Loss Statements for losses in respect of Executive Supply Depots LAO/CDA/PCDA None of these C
which penal recoveries from individuals are Authorities
involved are priced by
695 Claims of contractors preferred after ___ 2 years 3 years 5 years None B
period are treated as time barred by the
statute of limitations?
696 Under special financial powers of Army GOCs in C of all GOC in C of NC & EC Chief of Army GOC in C B
Commanders, power to purchase of stores commands ARTRAC
of ordnance origin up to Rs. 10 crores per
transaction in consultation with Finance is
vested with ___?
697 Purchase of goods up to ___ value on each Rs. 15,000 Rs. 20,000 Rs. 25,000 Rs. 30,000 C
occasion may be made without inviting
quotations or bids on the basis of a
certificate to be recorded by the CFA in
terms of GFR?
698 Delegation of financial power for DPM DPP SOP MES A
procurement is exercised as per the Registrations
procedure laid down in ___?
699 Date of effect of any sanction is normally Date of approval Date of issue Date of receipt None B
w.e.f. _____?
700 Articles of different makes and patterns but Different articles Similar articles Combined articles None B
serving the same purpose will be treated as
701 The financial powers of the Government Finance Ministry HOD Head of Office Controlling A
which have not been delegated to a Officer
subordinate authority shall vest in ___?
702 The following will tantamount to in Abandonment of Change of plan or Premature All D
fructuous expenditure requiring formal project design termination of
sanction as a loss by the CFA? contract
703 Who among the following is authorized to Remount and Representative of DEO Both None C
sign MRO? purchasing agent in Cantonment
704 CFA to write off loss is determined with Net Gross Will be decided by Will be decided A
reference to ____ loss in case where part PCDA/CDA by Executive
claim is admitted by carrying agency?
705 Whose sanction is necessary to carry out re GOI FADS PCDA/CDA Next higher A
appropriation due to error in budget CFA
estimate?
706 Which of the following is not an auditable Unit vehicle Part II order Car diary None B
document prescribed for POL Accounts of a Register
unit?
707 In the case of loss of money on account of No need to write CFA will write off loss Further investigation None B
withdrawal from treasury, responsibility off the loss in consultation with is done
fixed entirely on treasury authorities ___ is CDA
done?
708 The powers of AAO to write off 500 100 1000 No powers to
irrecoverable amounts due to any cause AAO
are up to Rs. ______ in each case?
709 When Funds on ECR are drawn, the units Move Sanctioning PCDA/CDA Both None A
ordered to move at less than 48 hours authority
notice will submit certificate of expending
to ___?
710 Which of the following points is not true Emergency- When ring formed by Require pre scrutiny None C
with reference to Short Term Agreements Regular contract Contractors quoting by CDA
and their conclusion? not feasible high rates
711 Fluctuating charges such as TA/DA etc., for 2 3 5 10 B
which no scales are laid are calculated
w.r.to average expenditure of the previous
_years in BEs?
712 Which of the following is not correct? Fee does not Some part of fee is to It can be recurring or fee is paid out D
include unearned be credited to non recurring of Consolidated
income Government payment Fund of India
713 Repeat Order Clause may be exercised, 0.25 0.5 0.75 1 B
provided it does not exceed ____ of the
original order quantity?
714 Which of the following does not fall under Travelling Free Passage by Air to Bad Climate Allowance Hard Area B
the category of Compensatory Allowance? Allowance a place outside India Allowance
715 Who among the following should not pay Units having Any person paying Both None A
cash along with MRO into Government public Fund money to Government
Treasury/Bank? Account
716 The repeat order is to be placed within 3 months 4 months six months one year C
_____from the date of completion of the
supply against the previous order
717 Who among the following is responsible for MOD MOD (Fin) Both None C
the sufficiency and moderation of the
718 Who among the following is responsible for MOD MOD (Fin) Both None C
securing that expenditure shall not proceed
at a rate unwarranted by sanctioned
Estimates?
719 Which of the following clauses is a price Liquidated Fall clause Repeat Order Security clause B
safety mechanism in a Rate Contract? Damages
720 Powers of re-appropriation are exercised Central Command Independent Area All the three D
by which of the following? Controlling Headquarters Headquarters
Authorities
721 Re-appropriation between different Minor MOD GOI PCDA/CDA All the three B
heads can be made by ___?
722 In the case of foreign procurements, which Global Tender Limited Tender Enquiry Single Tender Enquiry All the three D
of the following methods of inviting Enquiry (PAC)
tenders can be adopted?
723 An Appeal against the final disallowance of 2 months 3 months 12 months 24 months A
an audit officer should be submitted not
beyond __ from date of intimation of final
disallowance?
724 GE can enter into contracts whose value is 10 lakhs 15 lakhs 50 lakhs 150 lakhs C
up to Rs. ______?
725 All cases of payments due to incorrect GOI MOD (Fin) CGDA DGADS A
interpretation by DAD for which direct
responsibility attaches to DAD should be
submitted to ___ for orders?
726 When a vendor is not able to supply the Option clause Fall clause Risk & Expenses clause None C
stores or render service which of the
following clause can be invoked by the
purchaser?
727 The period of Short Term Agreement 3 months 6 months 9 months 12 months B
should not exceed ____?
728 Contracts will be normally concluded for a 3 months 6 months 12 months 3 years C
period of ____?
729 Which of the following is not correct w.r.t It is paid for work It is taxable It can be paid by one None D
Honorarium? of occasional government to
character employees of another
government
730 CDA is responsible to bring to the notice of Abnormally heavy Unusually heavy or Unusually heavy or Abnormally D
the executive in the cases where progress or abnormally low unusually low abnormally low heavy or
of expenditure under a head is ___? unusually low
731 Letters from contractors forwarding deeds Collecting Agency Financial bank Either a or b Both a and b C
of assignment should indicate whether
bank in whose favor such a document is
executed will function as a ___?
732 Retired Group ‘A’ officer should not accept 5 years 3 years 2 years one year D
any commercial employment before ___
from date of retirement without prior
sanction?
733 When a police guard renders services as a His Travelling His pay and allowances Departmental charges All the three A
Government treasure in the absence of a Expenses by his Dept.
military guard, which of the following will
be charged to Defence Service Estimates?
734 Which of the following fall under the ambit Un issued Pay and Office Allowance fund Estates of Deserters All the three D
of public funds? allowances
735 When troops ordered to move at less than Civil Treasury Bank Both None C
48 Hours notice, funds can be drawn on the
authority of ECR by units from which of the
following?
736 Assignment to meet specified expenditure Cash Assignment Appropriation Budget Estimate budgetary B
of funds at the disposal of the assigning grant
authority is known as
737 An officer who is entrusted with the Controlling Disbursing Officer Audit Officer Executive A
responsibility of controlling the progress of Officer Officer
expenditure is known as
738 Expenditure which the budget cannot be Fresh Expenditure Additional Expenditure Extra Expenditure Unauthorized A
held to cover is known as Expenditure
739 Revenues administered by bodies which by Local Fund Charged revenues Public money Public fund A
law or rule having the force of law come
under control of Govt are known as
740 The transit pay and allowances of an officer Defence Civil Borrower Parent C
whose services are lent by Defence to Civil department
and vice versa are borne by?
741 In the case of purchase of stores, a sanction Tenders have indent has been placed a or b None C
shall be deemed to have been acted up on been accepted on Central Purchase
if _______ within the period of one year? Org.
742 The power to re appropriate between PCDA MOD GOI GOC in C B

different sub heads within the Minor Heads
under each demand is vested in
743 Loss statement for loss of Ordnance items Military Hospital Ordnance Depot LAO/PCDA Master General C
in a Military Hospital will be priced by of Ordnance
Branch
744 Handing and taking over of stores should 7 10 14 30 A
take place in the case of leave of the store
keeper for more than __ days
745 All cases of losses in the offices at Armed Respective Head CBI Principal Staff Officers PCDA New A
Forces Head Quarters are investigated by of Offices Delhi
746 Who is the competent authority to accord NCC Group H.Qrs DGNCC AG Branch QMG branch B
time bar sanction for service personnel
working under NCC?
747 Enhancement in contract rates sanctioned Next higher CFA Army Head Quarters DGADS GOC in C B
by lower CFA will be communicated to
748 Claim of Contractors preferred after 30 years 3 years 2 years 5 years B
__________ years are time barred by the
Statute of Limitations
749 In the case of ASC contracts, whose PCDA Next higher CFA GOC in C MOD C
sanction is necessary to conclude a
contract for less than 12 months?
750 When a Contractor desires to transfer a Accept such Not accept the Execute a fresh None C
contract to another party, we will transfer proposal contract
751 In the case of doubt in interpretation of a Accepting officer Law Officer Next higher CFA Next higher B
contract, audit officer should be guided by audit authority
the opinion of
752 Expand C.O.P Chief Officer Chief Officer Pilot Chief of Personnel Chief of Project C
Project
753 Expand G.P. Note General Power of General Promissory Government All the three C
Attorney Note Note Promissory Note
754 Who is authorized to sign MRO? AAO in DAD Remount and Rep. of DEO in Cantt All the three D
purchasing agent
755 MRO is valid for a period of 20 days 21 days 14 days 30 days B

756 Which of the following will have first claim Court Attachment Recovery of Advance Whichever is earlier Whichever is A
on individual’s pay taken from Govt. later
757 What is the period allowed for a Contractor Six months Three months One month 3 years C
to appeal to Area Commander against
retrenchments from his bills?
758 Expand A.F. Form Armed Forces Air Force Form Actionable Format Auditable B
Form Form Format Form
759 Articles of indigenous produce are known Local Central State Indian A
as ____ stores?
760 How many copies of MROs are prepared by 2 3 4 5 B
units when depositing money into
Government Treasury?
761 Whose sanction is necessary to re- GOI MOD CGDA DGADS A
appropriate savings due to non
expenditure of provision for a specific
measure?
762 When there is a difference of opinion Service Head Next higher DGADS CGDA A
between administrative authorities and Quarters administrative
CDA over the propriety/rate of a recovery, authority
it will be referred to ____ for orders?
763 Expand DPM? Defence Purchase Defence Procurement Defence Procurement Defence B
Manual Manual Management Purchase
Management
764 Expand TPC? Tender Purchase Tender Procurement Tender Price Tender Practice A
Committee Committee Committee Committee
765 Which of the following forms of security Cash Amount deducted FDRs All the three A
deposits are accounted for through cash from payments due to
book by Defence Departments? the contractors
766 Expand PNC? Private Net work Procurement Price Negotiation Purchase C
Committee Negotiation Committee Negotiation
Committee committee
767 Expand CNC? Cost Negotiation Cost Network Contractors Network Commercial D
Committee Committee Committee Negotiation
Committee
768 Earnest Money once forfeited by Executive Next higher MOD Service H.Qrs. GOI A
authority cannot be restored without the authority
sanction of _____?
769 Expand RFP? Reference for Reference for proposal Request for Purchase Request for D
Purchase proposal
770 Expand LTE? Limited Tender Lowest Tender Enquiry Limited Tender Entry Lowest Tender A
Enquiry Entry
771 Responsibility for carrying out stock LAO Executive PCDA/CDA DGADS B
verification rests solely with _______?
772 Whose prior approval is necessary to issue Authority Next higher authority MOD GOI A
modifications in the conditions of contract sanctioning the of sanctioning
which do not involve enhancement of contract authority
rates?
773 Purchase of goods and services up to the 10000 15000 25000 50000 C
value of Rs. ___ only on each occasion may
be made without inviting quotations or
bids on the basis of a certificate to be
recorded by CFA?
774 Expand LPP? Last Purchase Lowest Purchase Price Least Purchase Price Local Purchase A
Price Price
775 Remuneration paid to an employee for Honorarium Fee Special Pay Special A
performing a special work of occasional in Increment
character is known as _____?
776 Emergency Cash Requisition should be Colonel Brigadier Captain Major D
signed by OC of the station or in his
absence by an officer, not below the rank
of ____?
777 Defence Procurement Manual (DPM) deals Revenue Capital Both None A
with ___ procurements?
778 Which of the following is not a standard Advertised Limited Tender Enquiry single Tender Enquiry None D
method of obtaining bids? Tender Enquiry
779 Advertised Tender Enquiry is also known as Open Tender Limited Tender Enquiry Local Tender Enquiry None A
___? Enquiry
780 Ordinarily the minimum time to be allowed One month Three weeks Two weeks No such limit is B
for submission of bids should be _____ prescribed
from the date of publication of the tender
notice?
781 Normally, the number of supplier firms in Two Three Five One B
Limited Tender Enquiry should be more
than _____?
782 Expand OEM? Original Options for Equipment Objectives of None A
Equipment Manufacturer Equipment
Manufacturer Manufacturing
783 When it is decided to replace an existing Option Fall Risk & Expenses Buy Back offer D
old item(s) witha new item(s), _____ clause
should be incorporated in the RFP?
784 ___ is an agreement between the Price Agreement Rate Contract Tender None B
purchaser and the supplier for supply of
specified goods at specified price and terms
& conditions during the period covered?
785 Appointment held by an individual, whose Magisterial Ministerial Extra Appointment Super B
duties are not of an executive character, Appointment Appointment numerary
but employed as a member of Estt. is Establishment
786 When audit is not able to investigate a time GOI MOD CGDA All the three B
barred claim due to non availability of
records, Sanctioning powers are vested in
full with
787 Which among the following omissions can Rates in words Initial any alteration in Signing tender & All the three D
be treated as trivial errors in Tenders that rates schedule
may be allowed to be corrected?
788 Allowance granted to meet personal Compassionate Composite Allowance Compensatory Sumptuary C
expenditure necessitated by special Allowance Allowance allowance
circumstances in which duty is performed is
known as ____?
789 The period of validity of MRO (21 days) is Date of Deposit of Date of clearance by Date of signature of Date of receipt C
calculated from which of the following money through bank officer authorized to of original MRO
dates? MRO issue MRO in audit office
790 A fidelity bond can be accepted as Security Government Private parties Both None A
Deposit in the case of _______? servants
791 Rules enumerated in FR I do not apply to MES DAD MOD All the three A
contracts concluded by which of the
following authorities?
792 Irrecoverable barrack damages are treated Terminal Outstanding demands Suspense amounts Loss of public D
as ______? Compensation money
793 The authority within whose financial Competent Competent Financial Controlling authority Competent B
powers the amount at issue falls is known authority Authority Expenditure
as _________? authority
794 Questions on interpretation of GOI orders Their next higher PCDA/CDA Nearest Test Audit MOD B
involving financial matter in the first authorities authorities
instance shall be referred by local
authorities to ____?
795 When erroneous payments have been left CGDA MOD CFA Next higher C
unchallenged in PCDA office, re audit of CFA
bills paid more than 12 months previously,
can be undertaken with the permission of
_____?
796 Who is the Competent Authority to make GOC in C Authority to make Authority to make GOI C
an excess appointment in a lower rank, appointment in lower appointment in lower
against a vacancy unfilled in a higher rank? rank &higher rank
797 12 years National Defence Certificates Face Surrender 5% less than Face 5% less than B
when submitted as security deposit, they surrender
will be accepted at their ____ value?
798 A non recurring payment to a Government Fee Honorarium Special pay All the three A
servant from a source other than
Consolidated Fund of India is known as
_______?
799 The executive powers of President of India CGDA Army Head Quarters Ministry of Defence DGADS C
are exercised through _____ in the case of
Defence Services?
800 In cases where a formal written contract is Price payment schedule standard form All the three A
not made, no order for supplies should be
placed without at least written agreement
on __?
801 Temporary increase to clerical Next higher CFA Regional PCDA/CDA DGADS GOI A
establishment by CFA for his own office
requires the sanction of ______?
802 Period of short term agreement should not 3 months six months 9 months one year B
exceed _____?
803 Charges which are incidental to Office Incidental charges Charged expenditure All the three A
Management in running the office are Contingencies
known as _____?
804 Sanction for any fresh expenditure which a month six months a year two years C
has not been acted on for ____ lapses
unless it is specifically renewed?
805 Approval of _ is taken before actual PCDA/CDA GOC in c Army H.Qrs. GOI B
conclusion of a contract for less than 11
months duration resulting from floating of
additional tenders?
806 Expenditure other than pay & allces. , leave Fresh Expenditure Additional Expenditure Local Expenditure Miscellaneous D
salary, pensions, contingencies, grants in Expenditure
aid, contributions, works, T & P etc. is
known as __?
807 Honorarium is paid to Government servant For contribution Appointed as Temporary increase in All the three B
in which of the following cases? of articles on Arbitrator in case of work due to holding of
subject matters dispute between special conferences
with which he is Department (other
officially than he is working) and
concerned a private party
808 Expenditure of occasional character is Non Recurring Honorarium Fee All the three A
known as _______? Charges
809 What is the order of preference for 1234 1243 1342 1324 B
procurement of stores (1) Produced in
India (2) Manufactured in India from
imported stores (3) Manufactured abroad
which need to be imported (4) Foreign
Manufacture held in stock in India
810 ___ has full powers to grant permission to GOI MOD CGDA DGADS B
undertake work from other departments
and accept honorarium irrespective of
amount?
811 Grants in aid may be sanctioned to meet Cannot be 6 months 1 year 3 months C
the expenditure already incurred not sanctioned
earlier than ______ prior to the date of
issue of the sanction?
812 When Lowest Tender is found invalid or The contract will There shall be CDA will be consulted Discretion of B
withdrawn for any reason be offered to the retendering the accepting
next lowest officer prevails
Tenderer
813 Orders of Government of India take effect They bear First April of the year First January of the Day of Receipt A
from the _____ unless otherwise specified? year
814 Competent Authority to write off a loss is Net Gross Decided by PCDA/CDA Loss B
determined with reference to _____ loss? in each case determined by
Audit Officer
815 DCDA can write off loss when authority for 100 500 1000 3000 D
the expenditure is insufficient is up to Rs.
____ in each case?
816 Bank Fixed Deposit Receipts when PCDA/CDA CFA GOI Any of the A
submitted as Security should be made in three
the name of _____?
817 When a Contract is proposed to be PCDA/CDA Next higher CFA MOD GOI B
concluded for longer than 1 year but not
exceeding three years, sanction of __ must
be obtained?
818 Which of the following losses need not be Loss of Aircraft Loss of Helicopter Loss disclosing defects None D
reported to PCDA/CDA by the units? in procedure
819 Cases of payments due to incorrect MOD DGADS C&AG GOI D

interpretation of the Financial Regulations
by DAD should be submitted to
820 Cases of overpayments due to failure of CFA CGDA AFHQ DADS A
audit other than incorrect interpretation
will be taken up by CDA with
821 Security Deposit submitted in the form of 5% below Market the face value of the Lowest of a, b Highest of a, b C
Promissory Note should be accepted at Price Note
_____
822 Which of the following is true with They must be Interest should not Both None C
reference to Bank Fixed Deposit Receipts made out in the pass through Govt. A/c
submitted by a third party as a Security? name of CDA
823 Modifications in the existing conditions of CFA CFA in consultation CFA under intimation None B
contract not involving rates enhancement with CDA/IFA to CDA/IFA
and no extra expenses can be sanctioned
by
824 Indemnity bond for issue of fresh cheque is Payee and Payee, Executive & Payee, Executive & Payee and D
signed by the Executive DAD Bank witnessed by
Executive
825 Expand ISM International Indian Supply Mission Integrated Services Inter Service B
Supply Mission Mission Management
826 Expand W.E.T War Equipment War Establishment War Emergency Tables War Emergency A
Tables Tables Transactions
827 In the case of loss of stores in transit (By Net Gross CFA as determined by CFA as A
Rail), part of claim on account of loss is PCDA/CDA determined by
admitted by Railways, Competent authority MOD
to write off loss will be decided on …… loss.
828 When there is a difference of opinion Services H.Qrs. CGDA through Admin Both None A
between admin authorities and CDA over through CDA authorities
the propriety of a recovery, matter shall be
reported to ___ for orders?
829 An appeal against final disallowance of an 2 months 3 months 12 months 24 months A
audit officer should be submitted within
___ from date of issue of disallowance
intimation?
830 If it be in the public interest to extend the CDA, Next higher MOD, Next higher CFA Army H.Qrs, Next GOI, Next A
period of an existing Contract, approval of CFA higher CFA higher CFA
___ and sanction of ___ are necessary?
831 When a contractor desires to transfer a CFA Next higher CFA PCDA/CDA None. Fresh D
contract, whose approval is required? Contract is
executed with
party willing to
take up
832 ___ of fee payable to a Government 1/3rd 0.25 0.5 2/3rd A
Servant will be credited to general
revenues of Government as per the limits
laid down?
833 ___ may within the annual grant placed at DGOF MGO DOS Chief of Army A
his disposal for the purpose, sanction Staff
reward to employees for effecting
economies in manufacture in ordnance
factories?
834 Which of the following is true with They will be Postage must be paid Amount recovered on Both b & c D
reference to bearing covers received in refused a contingent bill
Defence units?
835 Indemnity bond in respect of a cheque lost Government Scheduled banks Both a & b None C
is not required in respect of which of the departments
following?
836 Which of the following allowances is not a Bad Climate Island Duty Allowance Travelling Allowance Sumptuary D
compensatory allowance? Allowance allowance
837 Officer under whose internal audit control, Accounts officer Controlling officer Audit Controller Audit Officer D
a public servant is serving is known as
_____?
838 If the CO of a unit considers that demand His next higher PCDA/CDA b through a a through b B
for information made by his LAO is authority
unnecessary he will refer the matter first to
___?
839 When officer possessing financial powers is Officer actually No financial powers Officer nominated by As advised by A
posted out and no officer has been performing the exercised the officer relieved CDA
appointed in his place, financial duties
responsibility will rest on?
840 Which of the following provisions should Lumpsum Provision for losses Both None C
not be made in Budget Estimates, except provisions
under definite orders/special sanction?
841 Except in urgent cases, proposals which 31st December 15th December 30th November 15th November D
require the sanction of GOI must reach
them by _____?
842 PCDA/CDA will render to the Defence Ordnance units Medical Depots MES All the three C
Officers allotted funds, Monthly statements
showing the serial number of claims
admitted in audit through a monthly report
except in the case of __?
843 Re appropriation of funds is permissible Expenditure Receipts RDR All the three A
between ____ heads?
844 Excess expenditure over modified Army Head Local Authorities CGDA GOC in C B
allotments noticed by CDA should be Quarters
brought to the notice of ____ for necessary
action?
845 If audit authority considers it essential to Any officer of through LAO only Senior Audit officer of Such request C
see court of inquiry proceedings in a DAD the command should not be
specific case, ___ shall make a request to done
the executive?
846 Cash Securities credited as lapsed deposits GOI Next higher CFA Army HQrs PCDA/CDA D
cannot be refunded without the sanction of
_____?
847 _____ prepares and monitors Defence Department of Finance Division of Dept. of Defence R&D Dept. of B
Service Estimates of the Ministry of Defence MOD Defence
Defence? Production
848 Security Deposit appropriated towards Fresh Expenditure Charged Expenditure Refund of Receipts Decided in each B
liquidated damages, if required to be case by PCDA
refunded based on award in favour of
Contractor will be classified as __
Expenditure?
849 Responsibility of overcharge primarily rests Countersigning Audit Officer Claimant All the three C
with officer
850 Which of the following are not parts of Two 1,2 2,3 1,3 3,4 D
Bid System? (1) Technical Bid (2)
Commercial Bid (3) Initial bid (4) Final Bid
851 The duty of preparing all statistical returns DAD MOD Officers receiving DGADS A
of Defence expenditure rests with allotments
852 Bid Security is also known as ? Performance Earnest Money Deposit Security Deposit All the three B
Bank Guarantee
853 MES civilians are paid out of ____ Defence Services MOD civil both Decided by A
Estimates? PCDA in each
case
854 Expand TEC? Technical Tender Evaluation Technical Examination Tender A
Evaluation Committee Committee Examination
Committee Committee
855 In case of disagreement with the IFA, the Next higher CFA Next higher IFA Regional PCDA/CDA None D
CFA can overrule the IFA with prior
permission of ____?
856 Which of the following does not fall under Rate Contract Price Agreement Service Contract None D
the ambit of types of contracts?
857 Scrutiny of CAs concluded by CE/CWE is AO GE E section of Main office RAO/LAO Any of the B
conducted by _______? of PCDA three
858 Expand NIT? Notice inviting Notice of indication of Notice including Notice inquiry A
Tender tender Tender Tender
859 Who can conclude a contract beyond 3 PCDA/CDA GOI MOD Any of the B
years duration? three
860 Unexpended balances of Cash Assignment Is deposited to Lapses to Government is carried forward to Depends on B
____? Government next year case to case
861 Who will accord Time Bar Sanction of Adjutant General QMG Military Secretary MGO B
TA/DA claims of Army personnel?
862 Cash Assignment in the nature of a Imprest Appropriation Grants in aid None A
permanent advance placed at the disposal
of Officers incurring expenditure is
863 Deposit collected from Tenderers to ensure Security Deposit Earnest Money Receipt on account of All the three B
that Tender is submitted by each person Sale of Tender
purchasing tender is known as documents
864 The final estimate for the year, based on Preliminary Revised Estimates Schedule of Demands Modified D
latest known actuals is known as Report Appropriation
865 Adjustment made among owners of vessel Compensation General Average Net worth ratio Loss statement B
and cargo in the event of loss or damage to
vessel/cargo is known as
866 Can audit make independent enquiries No Yes with prior permission Depends on A
from Defence Service Personnel? of PCDA case to case
867 Industrial personnel of Ordnance Depots Pay Bills Audit Rolls Check Rolls Acquaintance C
are paid by Administrative authorities on Rolls
868 Tender once accepted becomes _________ L-1 Tender Contract Offer All the three B
869 Budget passed to meet the expenditure of Modified Preliminary Budget Contingent fund of vote on D
Government in April and May of a financial Appropriation India account
year is known as
870 Payment made to a Government servant Fee Honorarium Extra Duty Allowance Special Pay B
from the revenue of the Government for
special work is known as
871 A sanction issued on 29.03.15 from Budget 31.03.15 29.03.16 01.04.16 28.03.16 A
Allotment of 2014-15 will be valid up to
872 Sanctions having financial bearing and not Government Army/Navy/Air Force Both None C
covered by existing rules are issued in the Letters Instructions
form of
873 Expand PV Rate Price Value Rate Priced Vocabulary Rate Primary Value Rate Payment Value B
Rate
874 Competent Authority to write off a loss is Net, Net Gross, Gross Net, Gross Gross, Net D
determined w.r.to ____ loss to write off
____ loss
875 Pricing of loss statements in respect of ASC LAO PCDA/CDA Executive ASC Records C
stores lost in a unit is done by Office
876 Expand DADEME Defence Accounts Defence Accounts Deputy Assistant Defence C
Department Department for Director, Electrical and Accounts
Electrical and Electronics and Mechanical Department in
Mechanical Mechanical Engineering the field of
Engineering Engineering Electrical and
Mechanical
Engineering
877 Which of the following expenditure does Consolidated Contingency Fund of Vote On Account Charged D
not require vote by Parliament? Fund of India India Expenditure
878 Compensation on account of late delivery Terminal Escalation charges Liquidated Damages Demurrage C
where loss is pre determined and mutually Compensation Charges
agreed to is known as
879 The difference between a Cash Assignment The unexpended The unexpended The unexpended The A
and Imprest is balance of cash balance of cash balance of cash unexpended
assignment lapses assignment is assignment is carried balance of
and unexpended deposited into forward to next year imprest
money in imprest government treasury and unexpended account is
is deposited to and unexpended money in imprest transferred to
government money in imprest account lapses next year and
account through account lapses to unexpended
M.R.O. government money in cash
assignment is
deposited to
government
account
880 What is the basic document laying Project Tender Estimates Market Analysis report All the three A
Parameters and acts as the reference
document for the vendor as well as the
user
881 Some item of expenditure is under dispute. Book to the Book to the accounts Book to the accounts Book to the D
State the most appropriate action to book accounts of the of the year in which of the year to which it accounts of the
this expenditure. year to which it final decision is taken relates and expedite year in which
relates the decision final decision is
taken though at
the same all
possible efforts
should be
made to
expedite the
decision
882 Comment on the following actions.1. One Both 1 and 2 are Both 1 and 2 are wrong 1 is correct, 2 is wrong 2 is correct, 1 is B
CFA has sanctioned pension to a retiring correct wrong
person in excess of amount admissible
under rules, keeping in view of the good
services rendered by the individual.2. One
CFA has sanctioned New Kind of furniture
to a unit.
883 Which of the following statements is more Orders of GOI Orders of GOI always Orders of GOI take None C
correct take effect from take effect from the effect from the date
the date they specified date they bear unless
bear otherwise specified
884 Expand A.R.O. Assistant Additional Recruiting Army Record Officer Army A
Recruiting Officer Officer Recruiting
Officer
885 Who will give permission to a DAD CDA CGDA MOD No permission B
employee seeking part time services is required
elsewhere like broadcasting of the nature
other than those of literary, artistic or
scientific character?
886 A Repeat order can be placed by executive With prior Within 6 months from For full quantity upto After ensuring A
concurrence of the date of original 1.5 lakhs that there is no
IFA subject to order without IFA down trend in
fulfilment of concurrence prices
stipulated
conditions
887 Expand PPP Perspective Perpetual Procurement Priority Procurement Preferential C
Procurement Plan Plan Plan Procurement
Plan
888 CFA can conclude a contract for a period of 1 year 3 years with the Beyond 3 years with All the three D
permission of next the sanction of
higher CFA Government of India
889 What are the points to be kept in mind To purchase the To purchase in bulk to To Procure systems All the three D
while procuring the Computer Systems latest system seek volume discount where upgradation is
possible
890 What is the maximum escalation cost that 0.05 0.1 0.15 0.2 B
can be incurred in a maintenance contract
891 State the correct Procurement Policy by 1,2,3, 4 4,2;3;1 4,2,1, 3 4,2,3,1 B
rearranging the following preferential
order when quality is same.1. Articles
Manufactured abroad which need to be
imported 2. Articles wholly (or) partially
manufactured in India from Imported
material 3. Articles of Foreign Manufacture
held in stock in India 4. Articles produced in
India in the form of Raw Material Or
Manufactured in India from Raw Material
produced in India
892 A Regional CDA has reduced the amount of Action taken by Action taken by CDA is He should obtain He should B
Cash Assignment since it may prove much CDA is not in in order permission of higher consult the
in excess of requirements of the Disbursing order authorities disbursing
Officer officer before
doing so
893 Pick out the correct statements from the All the four 1, 2 are correct 3, 4 are correct 1,3 are correct D
following: - 1. Calling for tenders is not correct
necessary while purchasing the articles
produced by Jail or Forest departments at
same rate as Market price.2. Contract can
be entered into with a Minor.3. Sanction of
next higher CFA is required to enhance
contract rates. 4. Comparative Statement
of Tenders is prepared by the audit officer
894 Can a civilian officer attend to a Military He may be asked He may participate as a Depends upon the He shall obtain A
court of inquiry to assist but will member circumstances of each the permission
not as a member case of Head Office
of such court
895 CO of a unit deposited public fund into his In order Not in order Prior permission of Prior B
personal account stating that the same is higher authorities permission of
kept under safe and personal custody. required CDA required
Comment
896 HQ SC Pune referred a question relating to In order Not in Order He can refer with He can refer in B
the interpretation of the orders of GOI proper justification general matters
involving financial consideration without
making reference to PCDA SC. Comment
897 An Officer responsible to collect certain In order Not In Order He should obtain Prior A
Government dues has rejected a cheque permission of higher permission of
received on the due date of receipt of the authorities CDA required
said dues. Comment
898 How many payments on account of Only One Two As decided by the More than one A
advance of pay can be made from Imprest Imprest Holder with prior
to the same individual in a day? permission of
CDA
899 One Defence personnel drawn the entire To be recovered Option to be given to Amount shall be None C
amount of leave pay while proceeding on the NOK to pay back treated as written off
leave pending retirement and died before
expiry of leave. What action would you
suggest?
900 A cheque submitted by a tenderer has been Give back the Ask him to deposit Take back the All the three D
dishonored by his bank. What action would Cheque to cash acknowledgment
you suggest the Executive? Tenderer given earlier to him
901 Sub ordinate officers are required to All the heads CCH LCH None C
exercise control over expenditure under
__?
902 EDP Stands For Electronic Detail Electronic Daily Electronic Data None of These c
Procedure Progress Processing
903 Pay and allowances are payable ordinarily 30th of the Last working day of the First working day of As decided by B
on the ____ unless prescribed differently month month the following month Controlling
under orders? Officer
904 Certificate for lost voucher is rendered as Para 43 of FR Part Para 43 of FR Part I Vol. Para 43 of FR Part II Para 43 of C
per provisions contained in ___? I Vol. I II MESR
905 Expenditure on printing of question papers ATG TTG ETG TTIEG C
for Army Educational organization is met
out of ___?
906 Systematic overtime refers to Overtime Overtime performed Overtime performed Overtime C
performed as a when required beyond 14 performed
routine consecutive calendar without
day authority
907 When cash balances of following funds are Public funds Regimental funds Both 50-50 As decided by A
kept in one treasure chest and there is a Executive
deficiency of cash noticed, which will have
first claim?
908 Which of the following days is treated as a Day of death day on which retiring Both None C
working day in respect of a Government on superannuation
employee for the purpose of pay and
allowances?
909 Expand FIPI? Field training in Field Instructions on Field Imprest Payment Field Imprest C
practical Payments out of Instructions Procedures and
Institutions Imprest Instructions
910 CML of Imprest Account is fixed keeping in 7 days 10 days 15 days One month B
view of the actual cash requirement of the
Imprest Holder for a period of ______?
911 For the purpose of recovery of Income Tax, Received fell due accounted for by IT claimed A
arrears of salary are deemed to be the authorities
salary on the date on which they are
_______?
912 In which of the following cases, LPC is Seconded to Navy Transfer to Pension Transfer to payment All D
issued in respect of Army Officer? Estt. jurisdiction of another
audit officer
913 In which of the following cases, LPC is not Promotion to Transfer to Pension Transferred from one None C
issued in respect of a PBOR? Commissioned Estt. Estt. to another
Rank
914 PCDA (N) Mumbai provides _____ to the Cash Assignment Warrants for money Imprest All the three B
commanding officers of ships requiring
money?
915 Field Imprest Holder will ordinarily be a Colonel Lt. Col Major Captain D
military officer not below the rank of
_____?
916 Surprise check of cash balances in Field a month three months six months year B
Imprest is done once in _____?
917 Public fund cash book maintained by army PCDA Main Office LAO/RAO Quarterly audit boards All the three B
unit is inspected by ________?
918 Which of the following casualties in respect Admission to Discharge from Grant of Military All the three C
of Army officers is not published through Hospital Hospital Service Pay
Part II Office Orders?
919 Monthly statement of account in respect of Naval pay office PCDA (Navy) NLAO Navy HQrs. A
Navy personnel is issued by _____?
920 Which of the following kind of payments Payments to Miscellaneous Payments to civilians All the three D
can be made out of Field Imprest? JCOs/Ors on Acq. expenditure serving in operational
Rolls area
921 Change of Field Imprest Holder need not be Dependent PAO Regional CDA Both None D
notified to ________?
922 Central Purchase Articles of ASC stores Stock Book Rate Latest purchase price Highest of the two Lowest of the A
issued on payment will be priced by O i/c of as on date of two
ASC retail shop at _____ rate? issue
923 Which of the following are claimed through Outfit allowance language awards camp kit allowance All the three D
proper format (Not adjusted through Part II
O.O.) by Army Officers?
924 Annual Training Grant is made to Chief of Army Vice Chief of Army Deputy Chief of Army Military C
__________ in the Defence Service Staff Staff Staff Secretary
Estimates?
925 Who allots Imprest Account Number to Nearest Regional CDA of the PAO with CDA of nearest PAO All the three B
Field Imprest Holder? CDA which Imprest Holder
is most concerned
926 Appointment of a Field Cashier is done by Adjutant General Quarter Master Master General of Military D
_______ branch of Army Head Quarters? General Ordnance Secretary
Branch
927 If accredited bank is not open on last Following Preceding Date mutually agreed Day decided by B
working day (Due date of payment of upon by DDO & Bank PCDA/CDA
salaries), payment is made on ___ day of
the closed holidays?
928 Arrears of license fee and allied charges Full Instalments @ 1/3rd of pay Instalments A
bills due to delay in receipt in the office of decided by
PCDA (O) are recoverable in ___? PCDA
929 Purchase of Books is not done in general I&M ACG Library SAG C
from Annual Training Grant when the unit
has ____ grant also at their disposal?
930 How many sets of specimen signatures are 3 4 5 6 D
to be sent to CDA office for allotment of
Imprest Account Number?
931 Which of the following actions by Field Receiving money Postal Collections from Both None D
Cashier is objectionable? from Field Post Offices
officers/soldiers
in settlement of
public claims
932 Local Purchase Articles of ASC stores issued Stock Book Rate Latest Payment issue Highest of the two Lowest of the B
on payment will be priced by O i/c of ASC rates two
retail shop at _____ rate?
933 Statement of account is prepared and Year Half year Quarter Month D
issued to Army Officers by PCDA (O) once in
a _______?
934 When an allottee of ATG moves out from Deposited to surrendered to the carried forward to None B
under One HQ. Command to another, PCDA/CDA authority who initially new Command
Unspent balance under ATG should be allotted
_____?
935 From whom Field Imprest Holder is Regional CDA Field Cashier Either of a, b None C
supposed to draw funds?
936 Who sanctions S&S Imprest to GOC in C Army Head Quarters Regional PCDA/CDA Area A
units/formations and supply depots under Commander
peace conditions?
937 While computation of broken periods for Calendar year Financial year Academic year Period decided A
payment with reference to number of days by PCDA/CDA
in the year, _____ is taken as the basis?
938 In respect of Officer posted to High LPC Pay Slip Both None B
Commission for India (other than UK), the
following document is issued by PCDA (O)?
939 Unspent balance under Annual Training Surrendered to Deposited through Both None C
Grant as on 31st March of a year should be Government MRO to PCDA/CDA
________?
940 Bank account for Imprest is opened in the Name of the Official Designation of PCDA/CDA Name of B
___________? Imprest holder Imprest Holder Government of
India
941 Field cashier can draw funds from which of Regional CDA PCDA (O) Either of a, b None B
the following sources?
942 If a voucher required to support a charge is Certificate for Indemnity bond Both None A
lost, ______ is required to be submitted to voucher lost
audit?
943 PAO (ORs) is not responsible to maintain JCOs/ORs Reservist PBORs Army personnel None D
the pay accounts of which of the following seconded to NCC
personnel?
944 Which of the following kinds of expenditure Camp Requisites Physical Training Extra Establishment None D
is not supposed to be met out of ATG? Stores
945 Field Imprest account is closed on _____ Daily weekly monthly yearly C
basis?
946 Which of the following payments is not Local Purchase of Excise duty on rum ASC contractors bills None D
authorized out of S&S Imprest? stores/supplies (90%)
947 Pay and Allowances in respect of Central Last working day First working day of Decided by GOI every Decided by B
Government Employees for the month of of March April year PCDA/CDA
March are payable on ______?
948 When a PBOR is transferred from one corps LPC is issued IRLA is transferred Both None B
to another, ________ is
issued/transferred?
949 Which of the following grants is specifically TTEIG Signal works services ACG All the three B
made to improve and maintain the Grant
efficiency of Army Static Signal
Installations?
950 Acquittance Rolls are supposed to be sent Month Week day Quarter C
to PAO by the Imprest Holder on first
working day following the ___ of payment?
951 Expand I.M.S. Indian Military Indian Mission Supplies Imprest Money Indian Medical D
service supplies Service
952 Debits on account of charges for treatment PCDA/CDA Military Hospitals the service personnel All the three A
of service personnel in Civil Hospitals are concerned
raised by Civil Accounts Officers against
____?
953 All the casualties effecting Service matters Pay Book IRLA Sheet Roll All the three C
of a PBOR are recorded in ________
invariably?
954 TTEIG is made available to _____________ QMG Adjutant General Engineer in Chief Master General D
in Defence Service Estimates? of Ordnance
955 The maximum amount up to which it is Cash monetary Credit monetary limit Ceiling money limit Ceiling D
permissible to retain cash (including at limit Monetary limit
bank) by Field Imprest Holder is known as
____?
956 Expand S.R.S.? Study on Systematic Research of Scales of Rations and Standard C
Requirements Stores Supplies Requirements
systems &Scales
957 _____ is responsible for maintenance of LAO PCDA Commanding Officer All the three C
Accounts of unit/establishment? of the
unit/Establishment
958 In the event of deficiency of cash in a chest Non public fund Regimental fund Public fund All the three C
in which public funds, non public funds and equally
regimental funds are kept combined, ___
will have first claim over the balance
available?
959 Annual Training Grant is made to ______ GOC in C Vice Chief of Army Deputy Chief of Army Military C
for distribution to units and Staff Staff Secretary
formations/Training Establishments and
control the same?
960 Which of the following officers is granted Sub Area Area Commander GOC in C All the three C
Entertainment Grant? Commander
961 Cash Requisition Book (Other than initial) is PCDA/CDA of Dependent PAO Regional CDA PCDA (O) C
obtained by Field Imprest Holder from dependent PAO
______?
962 Which of the following statements is in Paid vouchers are Bill preferred by a Duplicate copy of None A
order? retained by Audit Supplier can be passed receipt of money by
Offices based on duplicate in officer can be issued
the absence of original
supply order
963 Which of the following cases is true with No cash refund of Excess IT recovered in Advance of salary is All the three D
reference to recovery of Income Tax from IT can be made a month can be deemed to be salary
Pay and allowances? without the adjusted by under due on the date when
authority of IT recovery in next month the advance is
Officer if it is in same financial received
year
964 Bills for treatment of Army personnel Regional CDA of PCDA (O)/PAOs Either a or b None A
admitted in civil hospitals not covered by Armed Forces concerned
reciprocal arrangements are sent through Hospital
Armed forces Hospital to ____ for payment
965 Which of the following are not supposed to Retrenchments Date up to which paid Details of pay None A
be intimated through LPC by noting
therein?
966 Which of the following kind of payments Cheques Cash both None B
acceptable as receipts in respect of
payment issues done in ASC Retail shops?
967 In the case of disbanded units, final Field 7 days 10 days 21 days One month B
Imprest Account is submitted at least ___
before the actual date of disbandment?
968 Full Field Cashier Report after the closing of 31st March 30th April 31st May 30th June D
March is supposed to be submitted by
Accounts/Field Cashier Sub Section to
PCDA by ___?
969 Provisional CML of the Field Imprest Balances noticed audit report of PAO Both None B
sanctioned for first time, is reviewed based in the surprise
on the _____? checks
970 Which of the following entries in a cheque Name of the Name of the payee Amount All the three B
should be free from any alteration? Treasury
971 Refixing/confirmation of CML is done based 3 months 2 months 10 days None A
on the average actuals for a period of
_______?
972 Over Time Allowance in a month should 1 0.5 1/3rd 1/4th C
not exceed _____ of monthly working
hours?
973 TTEIG is made available to _____________ QMG Adjutant General Engineer in Chief Master General D
in Defence Service Estimates? of Ordnance
974 A disbursing officer requested CDA to can be acceded to cannot be acceded to can be acceded to at can be acceded B
return the vouchers pertaining to an item the discretion of CDA to at the
of expenditure after passing the same. His discretion of
request Disbursing
Officer
975 In which of the following cases LPC need When a PBOR is When a JCO is When an Army officer All the three A
not be issued transferred to promoted as a is attached to the High
one Commissioned officer Commission for India,
establishment to U.K.
another
976 Which of the following actions will be An officer in Placing of more than Drawal of amounts by All the three D
objected to by Audit financial one account in the Imprest holder from
difficulties is charge of one person Field Cashier through
appointed as Banking facilities exist
Imprest Holder
977 Which one of the following expenditure is Local purchase of Payment of ASC Payment of hire All the three D
met out of S & S Imprest stores contractors, bills chargers for porters
subjected to post audit
978 Service officers are entitled to get cash Annual Leave Sick Leave on full pay Both None C
allowance in lieu of Rations under which of and allowances
the following contingencies?
979 Which of the following may be considered Different hand Over writings not Rates expressed only All the three D
as fraudulent alteration while scrutiny of writings in same attested in figures
Contract Agreements by Stores section of CA
CDA?
980 When a court attachment order is received Government dues Court attachment Both equally As decided by A
in respect of a Contractor, which of the order CDA
following will have first claim over his
payments?
981 ____ issues rates are not changed in a year Payment Free Both None B
in general once fixed in respect of ASC
articles purchased locally?
982 Contractors bills paid by Stores Contract 5 4 3 2 D
section are divided into how many classes?
983 S&S Imprest Account should reach the 1st 2nd 10th 15th C
office of PCDA/CDA by ___ of the following
month to which it pertains?
984 In the case of implementing court orders Government Hon’ble Court DGADS CFA A
on attachment of payments due to Solicitor
Contractor, any difficulty experienced will
be referred to?
985 Responsibility to watch recovery of cost of MOD CGDA PCDA/CDA LAO B
stores supplied to foreign governments
against their demands sponsored by the
Ministry of External Affairs devolves on
____?
986 ___% of short/excess supplies can be 25 20 10 5 D
accepted by CFA, which is not considered
as modification to a Contract?
987 Military Farms accounts are maintained on Cash Quasi Commercial Commercial None C
____lines?
988 Physical stock verification of securities of April March December January A
contractors is done by Store section in the
month of ____ every year?
989 Expand RGP in the context of sale of scrap? Recoverable Reserve Guiding Price Reserve Grading Price Recoverable B
Grading Price Guiding Price
990 CRV should be submitted in ____ while Quintuplicate Quadruplicate Triplicate Duplicate D
claiming payment against supplies done to
Army unit by a Contractor?
991 Capital Account of Military Farm is Monthly Quarterly Half yearly Yearly C
compiled on ____ basis?
992 Government Promissory Notes, when 5% below market Surrender value Face value market price A
submitted as Security by vendor, they are price or face
accepted at which value? value whichever
is less
993 When a demand for aid of civil power is Code head Nick Name Project Name Civil code B
received by the Defence Authorities, HQrs
of Commands will allot a ___ to the aid?
994 Local Purchase of stores which are covered Payment Issues For Stocking None Both D
under Central purchase cannot be done for
which of the following transactions?
995 Rates in respect of Articles purchased MOD (Fin.) CGDA PCDA/CDA LAO C
locally and those supplied by bakeries are
published by ____?
996 Proforma dropping is done by the CGDA Dummy DIDS Journal Entry Defence Proforma None A
office EDP for certain transactions by Account
operating ___?
997 The period of limitation for recovery by 30 10 5 3 A
contractors of security deposit from
Government is____ years from the date of
deposit?
998 Loss statements are sent in ____ for pricing Duplicate Triplicate Quadruplicate Qunituplicate B
by Stores Section of CDA?
999 Which section of Regional PCDA/CDA is Accounts Administration IA cell Store Audit A
responsible for adjustment of payments in
India on behalf of U.K. Govt. by the DAD
Officers?
1000 Funds for the repairs/maintenance of DAD Admin section of GE concerned AO GE concerned E section of B
buildings including internal Electric PCDA/CDA PCDA/CDA
installation and roads will be projected by
___?
1001 Which section of Regional CDA office deals Stores Audit Stores Contract Section M section R section C
with payment to Survey of India for supply section
of Maps to army units?
1002 Which of the following documents need CRV Supply Order Ink signed copy of None D
not be submitted to Paying Authority for invoice
payment along with the Bill?
1003 Whose counter signature will you look for Station Transport CO of the user unit Officer using the OC, Station A
in audit, in the case of CHT bills? Officer Transport
1004 Which of the following does not fall under Sheet Roll of a Medical History sheet Service Record of a None D
the category of ‘valuables’ for the purpose PBOR of a DAD employee DAD employee
of diarizing in a Regional PCDA/CDA office?
1005 Which of the following need not be shown Outstanding Month up to which Permanent None D
in the LPC of a DAD employee when demands paid Retirement Account
transferred to the jurisdiction of other Number of employee
PCDA/CDA?
1006 Which of the following kinds of expenditure Allowances for Artillery targets TA/DA for local None D
is not covered under Annual Training field firing stores courses
Grant?
1007 Which section of Regional CDA office deals Stores Audit Transportation section Stores Contract M section C
with Post audit of bills in respect of section Section
payments made on account of Civil Hired
Transport?
1008 Which of the following advances does not House Building PC Advance Advance of TA/DA None C
required to be posted in DHRs maintained Advance
in Accounts Section
1009 Examination of Def. exp. with a view to IA O&M Admin All A
exploring ways and means of achieving
economy where practicable is the duty of
__ section?
1010 In which of the following cases, Ration Annual Leave Leave pending Casual Leave spent Temporary D
Allowance (Cash in lieu of free rations) is Retirement away from Duty Duty
not admissible to Service Officers Station
1011 The last Inter Government advise for the 31st March 15th April 25th April 30th April C
financial year by PCDA/CDA should be sent
to RBI on or before _____ ?
1012 What is the frequency of submission of Half Yearly Yearly once in Two years Once in a A
Superannuation Lists of civilians by units to quarter
Pay Sections of PCDA/CDA office?
1013 Indent for forms of CDA series are Monthly Quarterly Half yearly Annually D
supposed to be submitted to Manager, GOI
Store, Kolkata _________?
1014 2nd appeal on decision of First Appellate 30 days 45 days 60 days 90 days D
Authority (under RTI Act) shall lie within
___ from date on which decision supposed
to be made?
1015 Which of the following certificates you NAC from Normal Cert. that items not for Cert. that original All the three D
would look into while carrying out audit of Source stock demand placed on
Bills on account of Local Purchase of AOC normal source has
supplies? been cancelled
1016 S&S Imprest Account is compiled through 2 4 5 9 C
Class ____ voucher Punching Medium?
1017 Imprest is also known as____? Cash Assignment Permanent Advance Public Fund Account None B
1018 What is the retention period of DP Sheets 1 year 2 years 3 years 5 years C
in a Controller’s office?
1019 To avoid delay in sanction of pension of 06 months 1 year 18 months 2 years D
DAD employee, period of Qualifying Service
is verified _______ before date of his/her
retirement?
1020 Advances paid to Imprest Holders by M Compilation Demand Intimations Cheque Slips All the three B
section of Regional CDA are intimated to Report
PAOs on monthly basis through _____?
1021 Expand AT Note? Audit Note Additional Tender Note Accepted Tender Note Average Tariff C
Note
1022 Licence Fee bills in respect of Civilians are BSO GE AO/AAO MES RAO/LAO C
received from _____ in PCDA/CDA office
pay sections?
1023 Which of the following will not be accepted Cash/Cheque Municipal Debenture National Savings Shares D
as Security in audit? Certificate certificates
1024 Which of the following remittance in the Cost of Stores lost Payment of Rations Cantonment Audit None C
form of MRO is not adjusted by Stores Fees
Section?
1025 Which of the following is not required in AT Note Consignment Note Consignee Receipt CRV D
audit of CHT Bills? Certificate
1026 What is the retention period of Register of 10 years 25 years 35 years 45 years D
Disciplinary cases in a Controller’s office?
1027 Which section of PCDA/CDA office deals IA cell E section Administration section O&M Cell C
with procedure concerning direct and
indirect taxes?
1028 Cash Assignment to meet the expenditure Each Poly clinic Station Head Quarters Military Hospital All the three B
pertaining to ECHS poly clinics is placed at
the disposal of ____?
1029 Which of the following reports is not dealt MFAI AAC MPR IAF CDA -13 D
by IA Cell
1030 Which PCDA/CDA is responsible to prepare PCDA (WC) CDA, Patna CDA (Army) Meerut PCDA (SC), A
the Job Description Sheets of E and Chandigarh Pune
Accounts Sections of Regional CDA office?
1031 As per Training policy in DAD, ______ shall AO (Trg) G.O. (Trg) Addl. CDA/Jt. CDA PCDA/CDA C
be the Training Manager for the
organization of a Regional PCDA/CDA?
1032 Physical stock verification of securities is Quarter Half year Year Two years C
done once in every _____ by officer of
stores section?
1033 DAD cell does not function in which one of Mumbai New Delhi Bengaluru Kolkata C
the following places?
1034 How much % of TA/DA advance is payable 0.75 0.8 0.9 No such D
for Temporary Duty? restriction
1035 While auditing/passing pay bills of civilian 50000 10000 5000 500 D
employees, AAO should check classification
under Service Head for every item
exceeding Rs. ___?
1036 For Defence transactions at Non-bank Daily Weekly Monthly by 11th of bimonthly on D
Treasuries, paid vouchers and M.R.Os along following month the 11th, last of
with Schedules of payments and receipts the following
will be sent to PCDA/CDA concerned __ month
1037 Copy of the P.M Class 9 voucher operated Accounts Section Engineering Section AO GE concerned All the three D
by Pay section on a/c of Pay & allces. Is
forwarded to _______?
1038 . Irregularities noticed during post audit of Station H.Qrs. Concerned ECHS poly GOC in C MOD, Dept. of A
ECHS bills/vouchers will be brought to the clinics Ex servicemen
notice of ____ by M section of PCDA/CDA Welfare
office?
1039 Which section of Regional CDA is Stores Audit Stores Contract Internal Audit O&M A
responsible to carry out financial review of
manufacturing establishments of Defence?
1040 In ___ each year, cash book to the extent of January March April July C
one month's account, to be selected
by the PCDA/CDA, will be audited by an
IDAS officer specially detailed by him?
1041 Which of the following reports are received Cash Account Capital Account Coupon Account All the three D
from Military Farms in a Regional CDA
office?
1042 IAF CDA-13 forms should be held under the SAO (AN) GO (AN) Addl. CDA/Jt. CDA PCDA/CDA B
personal custody of ____?
1043 Which of the following is not admissible to Transfer Grant Advance of TA/DA Advance of Pay None C
a Defence Civilian when transferred from
one station to another permanently?
1044 Which section of Regional PCDA/CDA office Store contract Store Audit Section Accounts Section E section B
deals with Recovery of extra expenditure section
incurred by the Defence Services in
connection with aid to civil powers?
1045 National Pension System has ____ tiers? 4 3 2 Only one C
1046 The recovery of an advance will commence First Second Third No such rule A
from the ____ month's pay drawn
after its receipt
1047 Which section of PCDA/CDA deals with IA OA Accounts O&M D
Inspection of various sections and sub
offices?
1048 Which of the following subsidiary account Trading account capital account cash account All the three D
will accompany the annual administration
report of each military farm?
1049 ____ regulates and develops the Pension PFRDA NSDL Axis Bank All the three A
Market under National Pension s System?
1050 Which section of Regional CDA adjusts the Admin Pay Internal Audit M Stores Audit C
MRO on account of Audit fee in respect of
Cantonment Board?
1051 When a cheque is lost by a third party and Fidelity Surety Security Indemnity D
fresh cheque is issued, which of the
following bond is taken?
1052 ___ grant is intended to meet expenditure TTIEG ACG ATG SAG C
incurred in connection with weapon
training and manoeuvre?
1053 Which PCDA/CDA is assigned with a PCDA (SC) Pune PCDA (WC) Chandigarh CDA (Army) Meerut CDA Patna C
responsibility of studying the existing
procedure and submit proposals for
reorientation of work of MES and
Accounts?
1054 Expand ECR Emergency Cash Emergency Credit Emergency Cash Expenditure A
Requisition Requisition Receipt Cash Receipt
1055 Supply of funds to Field Imprest Holders is 00/018/65 00/018/64 00/018/60 00/020/45 A
compiled to ____ suspense Head?
1056 Expand MER? Monthly Major Expenditure Minor Expenditure None A
Expenditure Return/Report Return/Report
Return/Report
1057 Retention period of Analysis of all India 10 years 5 years 2 years 3 years D
compilation of Defence Services Receipts &
Exp. in EDP Centre of Regional PCDA/CDA
office is __?
1058 Post audit of ECHS polyclinics Accounts is LAO ECHS cell of Main Both None A
done by _____? Office
1059 Supply of funds to which of the following Field Imprest S&S Imprest Holders Field Cashiers None C
officers is not a duty of Regional CDA? Holders
1060 Which section of PCDA/CDA is responsible Miscellaneous Transportation Section Accounts Section Stores Audit B
to deal with training camp allowance claims section Section
of Territorial Army and NCC Officers?
1061 Custody of blank Defence Cheques is the Administration Disbursement Records All the three B
responsibility of _______ section of
Regional CDA?
1062 A spoiled cheque will be submitted to O i/c, Form Spoiled Form Cancelled Form linked form Destroyed D
Disbursement section with the words
'___' written against the item in
schedule III?
1063 Which section of Regional CDA deals with Stores Audit Stores Contract Miscellaneous Internal Audit C
Mess Maintenance Allowance claims?
1064 Which section of Regional PCDA/CDA office Administration Disbursement Records Accounts C
is responsible to arrange for printing of
forms?
1065 Ration Allowance in cash is admissible Study Leave in Special Casual Leave Furlough All the three D
during which of the following periods in India
respect of Army Officers?
1066 Which section of Regional CDA deals with Transportation Stores Contract Stores Audit Miscellaneous C
Payment of Sea freight and landing stages
bills?
1067 All the cash transactions in Military Farms Blue Red Black Green C
Cash Books will be recorded in ___ ink?
1068 When a NPS subscriber dies, ____ amount 0.2 0.4 0.8 1 D
of wealth is released to the Nominees?
1069 Which section of the Regional CDA deals Administration Internal Audit O&M ORs B
with work related to Super Review by IDAS
Officers?
1070 Expand LACR? Local Audit Local Audit Completion Last Audit Clearance Last Audit B
Clearance Report Report Report Completion
Report
1071 When Scrolls received from Focal Point Defence Defence (Pensions) Defence (Pay & Defence (Public A
Branch have a prefix remark DEF (P), you (Payments) Allowances) Sector
will understand it as ____? undertakings)
1072 Expand LAC? Local Audit Local Audit Completion Last Audit Completion Last Audit D
Certificate Certificate
1073 Which of the following category of work Regulatory audit Loss of Revenue Generation of None D
does not get covered under Internal Audit Revenue
Report?
1074 Who among the following is exempted A person below Member of Parliament Member of Legislative All the three A
from payment of fee under RTI Act? poverty line Assembly
1075 Which PCDA/CDA is responsible to prepare CDA (Army) CDA Secunderabad CDA Patna PCDA SC Pune C
Job Description Sheets for M and TA/DA Meerut
sections work?
1076 Which section of the Regional CDA deals Administration O&M IA All the three B
with Re-organization of office layout for
quicker flow of work?
1077 O&M Inspection is conducted on ______ Fixed Percentage sampling Both None B
basis?
1078 Any person within ____ days from the 30 45 60 90 A
receipt of a decision from CPIO can make
an appeal to First appellate authority under
RTI Act?
1079 O&M Inspection Report is supposed to be One month three weeks two weeks One week B
forwarded to the concerned section/sub
office within ___ completion of Inspection?
1080 Which PCDA/CDA is responsible to prepare PCDA (WC) CDA (Army) Meerut CDA Patna PCDA SC Pune B
Job Description Sheets for Pay and IA Chandigarh
sections work?
1081 Which section of Regional CDA office deals Stores Audit Transportation section Stores Contract M section C
with Post audit of bills in respect of section Section
payments made on account of Civil Hired
Transport?
1082 Which of the following types of training is Induction Training Promotion orientation Pre Examination None D
not covered under the Training and courses Training courses
Development policy of DAD?
1083 The total amount of penalty under RTI act 25000 50000 75000 100000 A
shall not exceed Rs. _____?
1084 What is the prescribed time period for 30 days 21 days 14 days 7 days D
sections to settle a complaint given?
1085 Which of the following is diarized as special Important Indemnity bond Complaint Confidential A
dak in a Regional PCDA/CDA office? communication Dak
from A.H.Qrs.
1086 Complaints Committee regarding 1/3rd Half 2/3rd No such B

Prohibition of sexual harassment of requirement at
working women should have not less than all
___ women members?
1087 Which of the following is the Central GeM CPGRAMS RTI All the three B
Government Portal used for Grievances
Redressal?
1088 ___ AAOs/SOs (A) should be authorized to 2 3 4 No such A
upload the SBI-CMP files on the Bank’s provision
portal minimum?
1089 Recovery of advances paid by audit Register of Demand Register Debt Head Register All the three B
sections is watched through the medium of Advances
_____?
1090 Which of the following is not a section of Imprest Wages Costing All the three D
Regional CDA?
1091 In the case of Exit from NPS upon attaining 20 40 60 80 B
the age of Normal superannuation, At least
__% of accumulated wealth of subscriber
needs to be mandatorily utilized for
purchase of an annuity
1092 Which of the following is not a duty of IFA? Vetting of RFP Participation in Pre scrutiny of Supply None D
TPC/PNC Orders
1093 The no. of officers with User ID to authorize 2 3 4 5 D

CMP payment files will not exceed ___ in a
PCDA/CDA Office?
1094 Decision on Acceptance/Re- Post Contractual Technical Evaluation Expenditure Angle None C
tender/Apportionment is covered at _____ Monitoring Sanction
stage of IFA Concurrence?
1095 No cheque should be handed over by D Group Officer SAO/AO Addl. CDA/Jt. CDA PCDA/CDA D
section to the representative of supplier
except under the order of ______ in a
PCDA/CDA office?
1096 Rates of Free issues of ASC supply PCDA/CDA Station Commander GOC in C CGDA A
purchased locally are published by _____?
1097 Cash book is maintained by the Cashier of SAO/AO (AN) DCDA/ACDA (AN) DCDA/ACDA (D) DCDA/ACDA (E) B
PCDA/CDA office under the supervision of
____?
1098 Unexpended balances under cash Carried Deposited to CDA automatically lapsed None C
assignments are ____? forwarded to next through MRO to government
year
1099 Schedule VII is prepared for ____? Paid Cheques Unlinked Cheques Cheques issued Cheques D
cancelled
1100 The claims of condiment allowance in Pre audited Post audited Decided by PCDA None. Do not A
respect of patients in hospital will be ___ whether to pre/post require audit
by DAD? audit by DAD
1101 Work related to which of the following Records Administration Engineering None C
sections is not described in OM II?
1102 Formats and fly leaf instructions of OM I OM II Volume II OM II Volume I OM XI B
registers maintained by Controllers’ offices
are prescribed in _____?
1103 Payments to S&S Imprest holders is done Stores Contract Stores Audit M ORs A
by ____ section of Regional CDA?
1104 No objection should ever be issued by ____ Stores Misc. IA None C
Section nor should they enter into any
correspondence with Officers Commanding
and others
1105 Which section of PCDA/CDA office is Records Administration O&M None A
responsible for diary/despatch of Dak?
1106 Which section of PCDA/CDA office is Records Disbursement Accounts Administration D
responsible for custody and disbursement
of cash?
1107 Which of the following are not diarized in Bills Valuables D.O. letters None C
Records section of PCDA/CDA office?
1108 Who is the head of the department of CGDA FADS Defence Secretary MOD A
DAD?
1109 The no. of times the dak is to be distributed SAO/AO Group Officer Addl. CDA/Jt. CDA PCDA/CDA D
daily in sections will be dependent on the
frequency of postal deliveries and will be
fixed by?
1110 Which of the following is not diarized as G.P. Notes complaint Cheque Draft B
Valuable in the PCDA/CDA Office?
1111 An annual indent for articles of stationery Controller of CGDA PC of A Kolkata Government A
required for use during the following year Printing and Printing Press,
will be sent so to ___ by PCsDA/CsDA? Stationery, Nasik
Kolkata
1112 ___ will be responsible to see that stores AN section Records section Both None B
consigned to PCsDA/CDAs by rail are taken
delivery of promptly to avoid demurrage
charges?
1113 What is the retention period of Contract 3 years 5 years 10 years 30 years C
Agreements (MES) in a PCDA/CDA Office?
1114 What is the retention period of Pension 3 years 10 years 30 years 75 years D
Payment Orders in a PCDA/CDA Office?
1115 What is the retention period of GP Fund 3 years 5 years 10 years 30 years B
Demand Register in a PCDA/CDA Office?
1116 What is the retention period Debit/Credit 3 years 5 years 10 years 30 years B
scrolls in a PCDA/CDA Office?
1117 ______ % of Basic pay + DA is recovered as 20 15 10 6 C
subscription under NPS from the pay of
employee?
1118 ____No. of days is prescribed in RTI Act to 2 7 15 30 D
give reply to an RTI application in normal
case?
1119 When an individual against whom Debt Balance is Balance is transferred Both None C
Head Advance is outstanding is transferred intimated through Defence
to audit control of another Controller _ through LPC Exchange Account
action is taken?
1120 If you are compiling an amount to Accounts Administration Audit EDP A
00/021/00 (Reserve Bank Deposits), you
are working in ___ section of PCDA/CDA?
1121 Which of the following sections of Administration Accounts Engineering section O&M Cell D
PCDA/CDA does not operate Punching
Medium at all?
1122 Which of the following dues is not posted Licence Fee bills Advance of GPF Advance of Pay Advance of A
in the Demand Register by Pay sections of HBA
PCDA/CDA office?
1123 Which of the following is not a part of HBA paid to IT recovered from DA paid to employees GPF payments D
Consolidated Fund of India? employees employees to employees
1124 AAO should check arithmetical calculations 1 0.25 0.1 0.05 D

in __ % of the documents disposed by him,
irrespective of amount involved in the
documents?
1125 Verification of specimen signature of the 1000 5000 10000 25000 D
Officers preferring third party claims in
respect of stores/services/works etc should
be done 100% by AAO when the value of
the transaction exceeds Rs. ____?
1126 Which section of PCDA/CDA office deals Administration O&M cell ORs section IA section D
with Action on tour notes of Officers? section
1127 Allotment of Field Imprest Account Number Accounts/ORs M Section IA Section Pay Section A
to the Field Imprest Holders is the duty of Section
which of the following sections of
PCDA/CDA?
1128 __ section of CDA deals with adjustment of Records Miscellaneous Transportation Stores Contract B
debits on account of postage and air mail
fee on the bags dispatched by Defence
HQrs?
1129 __ section of CDA deals with audit of Miscellaneous Administration Engineering Store Contract A
charges relating to acquisition & disposal of
land & buildings by Military Land and
Cantonments Dept?
1130 Which section of Regional CDA deals with Accounts Stores Contract Stores Audit Internal Audit C
annual production accounts of ASC
Bakeries?
1131 Which section of PCDA/CDA is responsible All Audit Sections Internal Audit Cell Accounts Section Administration C
to adjust the cheques received from section
/issuing cheques to Other Ministries?
1132 Demi Official Letters are diarized by _____ Administration Records Section dealing with PA/PS to the A
section of Regional CDA Office? the subject officer
1133 Which section of PCDA/CDA deals with Accounts Section Administration Section IA cell Pay Section B
recovery of leave salary and pension
contributions in respect of persons lent to
and from DAD?
1134 Which of the following Registers is not Register of Suspense Register Demand Register Debt Head C
maintained by Accounts Section in a Deposits Register
Regional CDA office?
1135 Local Audit Programme is approved by? GOC in C PCDA/CDA Both None B
1136 Home Town once declared can be changed Two occasions One occasion Cannot be changed at any number of B
only on ____ with the approval of Head of all occasions
the Department?
1137 Expenditure on account of outsourcing of Pay & Allowances Office Contingencies None Any of the two B
services under Contract (Due to shortage subject to
against authorized strength) is booked to availability of
__ head? funds
1138 How much of fee is charged to provide Rs. 2/- Rs. 10/- Rs. 25/- Rs. 50/- D
information under RTI Act, through a
diskette or floppy if desired by the
applicant?
1139 What is the retention period of TA Bills 1 year 2 years 3 years 5 years C
(including LTC bills) in a Regional PCDA/CDA
office?
1140 Report on the court cases, where DAD Yearly Half yearly Quarterly Monthly D
(CGDA/PCDA/CDA) is respondent is
submitted by AN section of PCDA/CDA to
CGDA on __ basis?
1141 In the case of technical resignation of NPS 80 40 20 Nil D
subscriber __ % of wealth is payable to the
subscriber under NPS system?
1142 Which section of PCDA/CDA deals with M section Store Audit section Pay section Store Contract A
Payment and adjustment of the cost of Section
manufacture of medals and decorations of
Army units?
1143 Ration Allowance (cash in lieu of free Furlough leave Special casual leave Casual leave in same Sick leave on C
rations) is not payable to Army officers station full pay
under which of the following
circumstances?
1144 O&M inspection of sections of Main office a quarter a Half year a year two years C
of PCDA/CDA is done once in _____?
1145 Which of the following PCDA/CDA is PCDA (WC) CDA (Army) Meerut CDA Patna PCDA (SC) Pune D
entrusted with responsibility of Chandigarh
reorientation and stream lining of Local
Audit work in DAD?
1146 Extension of Delivery period, Post Contractual Expenditure Angle Tender Evaluation Acceptance of A
waiving/imposing of Liquidated Damages Monitoring Sanction Negotiation Necessity
and risk purchases are covered under ___
stage of IFA concept?
1147 Which of the following is diarized as Indemnity Bond Armed Forces Signal Important GOI letters None A
valuable by Record Section of PCDA/CDA
Main Office?
1148 Amount for which DIDS is originated will be Amount already No. of instalments Amount of advance Outstanding D
verified by Responding CDA with reference recovered by already recovered paid Balance
to the ___ reflected in the concerned LPC originating CDA
received?
1149 Receipts and expenditure pertaining to Air PCDA (AF) CDA in whose area the CDA (AF) New Delhi Jt. CDA (AF) B
Force executed by Public Works Dehradun work is carried out Nagpur
Department, will be passed on by the
concerned Civil AG to __?
1150 Annual indent for articles of stationery 31st January 31st December 2nd January 1st March C
required for use during following year will
be sent by R Section of PCDA/CDA office so
as to reach Controller of Printing and
Stationery, Kolkata on or before ___ of
each year?
1151 Net amount outstanding under head Day week fortnight Month D
“Cheques & Bills / Pay and Accounts Office
Electronic Advices” will be reviewed and
reconciled once in every _____ by Accounts
Section of PCDA/CDA?
1152 Which of the following documents is not Deed in the Advertisement in Gazette Notification None D
required to be submitted by Government prescribed form prominent local news
servant, who requests for change of his paper
Name?
1153 Pay and allowances bills of contract Stores section Miscellaneous section Pay section All the three B
employees employed in Defence units are
audited and paid by which section of
PCDA/CDA office?
1154 Which of the following welfare activities is Provision of Recreation facilities Welfare facilities Death Benefits D
not intended primarily to be met out of Amenities
Grant in Aid received by PCDA/CDA Office?
1155 Which of the following acts are not Trying to solve Interpret the None Both D
supposed to be done by Public Information the problem of information
Officer under RTI Act? the RTI Applicant
1156 Which section of PCDA/CDA is responsible Office Accounts Section Audit Sections All the three B
to rendition of monthly statements of Automation Cell concerned
expenditure to the local controlling
authorities?
1157 Which section of PCDA/CDA is responsible Stores Contract Miscellaneous Transportation Stores Audit D
to adjust MRO received on account of Hire
of Government transport for amenities
purposes?
1158 In which of the following e-payment CMP NEFT RTGS All the three A
modules, drawing of cheque is not
necessary?
1159 Request for alteration in Date of Birth will 6 months 1 year 5 years becoming C
be considered by Head of the Department permanent
when a specific request is made
within/before___ from entry into
Government service by a Government
servant?
1160 When transactions are carried out by RBI, CAS, Nagpur Public Account Government Account None B
daily scrolls are sent to PCDA/CDA by Department Department
_____ of RBI Branch?
1161 Inspection Report prepared by O&M cell 4 3 2 Only one part C
consists of ____ parts?
1162 Which of the following aspects is not Vetting of CST Vetting of Draft Supply Allotment of U.O. None A
covered at the Expenditure Angle Stage of Order Number
IFA proposal?
1163 The concept of Association of Finance with Delegation of Financial Advice Integrated Financial Associated C
Management in decision making is known Financial powers Advice Finance
as ___?
1164 What is the periodicity of O&M Inspection Once in a year Once in half year As decided by PCDA Once in two C
of sub offices under a PCDA? years
1165 Which section of PCDA/CDA is responsible Stores Contract Engineering Section Miscellaneous section IA cell C
to conduct scrutiny of conservancy service Section
agreements entered into by Defence
Executives?
1166 Which section of Regional PCDA/CDA is Stores contract Stores Audit section IA cell through Miscellaneous B
responsible for watching verification of section LAOs/RAOs section
Credits of high value imported and
indigenous stores?
1167 Which section of PCDA/CDA is responsible Transportation Miscellaneous Section Accounts Section Stores Audit A
to deal with training camp allowance claims section Section
of Territorial Army and NCC Officers?
1168 All the Defence Parcels received on account Port Trust Embarkation AO (Embarkation All the three B
of imported stores are cleared and Authority of India Commandant H.Qrs) Mumbai
distributed to the consignees by ______?
1169 Which PCDA/CDA is responsible for PCDA (SC) Pune PCDA (WC) Chandigarh CDA, Patna CDA (Army) A
preparation of Job Description Sheets of Meerut
Admin, R, D and Stores sections of
PCsDA/CsDA Main Office?
1170 ___ section of PCDA/CDA deals with Audit M section E section Store Contract Section Store Audit D
of sale accounts and audit and payment of section
bills on account of auctioneers?
commission?
1171 Which of the following sections in Admin Pay Stores Internal Audit None C
PCDA/CDA office is not an audit section
with reference to bills and vouchers?
1172 ___ section of PCDA/CDA deals with audit M section Admin Pay Transportation D
of claims for transportation charges
debitable to the annual training grant?
1173 ___ section of PCDA/CDA deals with Higher Store Contract IFA cell Store Audit IA cell D
Audit of „Contract Management? especially
the Contracts relating to acquisition of
weapon systems and purchase of stores
including rations
1174 Which section of Regional PCDA/CDA office Administration Disbursement All Audit sections Accounts B
is responsible to prepare schedule III?
1175 Which section of Regional PCDA/CDA office Administration IA O&M Accounts B
is responsible to render consolidated AAC
report to CGDA?
1176 Which section of Regional PCDA/CDA office Administration IA O&M Records C
is responsible to Standardize office Notes
of repetitive type?
1177 Which section of Regional PCDA/CDA office IFA cell IA cell O&M cell ORs cell A
is responsible to do pre scrutiny of Supply
orders/Contracts?
1178 Two tier processing (Auditor + AO/SAO) - 1 lakh 2 lakhs 5 lakhs 10 lakhs B
for all bills valuing above the financial
powers of AAO's and up to Rs. _____
1179 What is the retention period of Punching 1 year 2 years 3 years 5 years A
Media in EDP centre of a Regional
PCDA/CDA office?
1180 What is the retention period of Pay bills of 3 years 5 years 6 years 35 years C
DAD personnel, except June and December
a Regional PCDA/CDA office?
1181 Maintenance of the APARs is the duty of Group Officer PCDA/CDA SAO/AO (AN) Head of the D
the ______ (AN) Department
1182 What is the retention period of Cash Book 3 years 5 years 6 years 10 years D
in a Regional PCDA/CDA office?
1183 Which of the following is supposed to be APARs of DAD Master Note Book GOI sanctions/orders DAD – Pay Bills C
retained forever in a PCDA/CDA office? personnel
1184 A cheque received in a PCDA/CDA office is Valuable Special Dak Bill Not diarized at A
diarized as all
1185 A ___ will be allotted in the ‘R’ section for Separate rack Separate box Pigeon hole Separate task C
each addressee with whom holder
communications are regularly made for
dispatch work?
1186 What is the retention period of 10 years 50 years 100 years 110 years D
Classification of Hand book of receipts and
charges (at least one copy) in a PCDA/CDA
office
1187 IAF CDA -13 form is used to issue a fresh Cheque retuned Cheque cancelled Cheque lost All the three D
cheque in case of which of the following
transactions?
1188 Fees under RTI Act should not be accepted Cash Indian Postal Order Demand Draft None D
if received in the form of _______?
1189 National Pension System came into force 01.01.2003 01.01.2004 01.04.2004 01.01.2006 B
w.e.f.
1190 Hindi cell in a Regional PCDA/CDA office IA Admin Legal cell O&M B
functions under _______ section?
1191 Which of the following activities Accounts Banking of Rendition of Monthly DID schedules None D
section of a PCDA/CDA does not deal with? Regimental funds Expenditure Returns to
units
1192 The procedure of sending scrolls through Defence Pension Defence Supplies Defence works Defence Pay & A
the focal point branches is not applicable to payments payments Allowances
payments of _____ made by Public Sector
Banks.
1193 IAF CDA-345 is used for _____? Punching Media Class 8 Punching Schedule III Register of C
other than Class 8 Medium cheques
1194 What is the full form of ‘SCF’ in the context Subscriber’s Subscriber’s State Contribution Subscriber’s D
of NPS? contribution fund contributory fund fund Contribution
File
1195 How much accumulation is retained by 0.4 0.2 0.8 0.6 C
Government when an employee exits from
NPS before attaining the age of
superannuation?
1196 Unspent balance under Training Grant at Lapse to be carried forward to be utilized to the best Any of the A
the close of financial year will ___________ Government next year interest of state three
?
1197 Who among the following is not authorized G.O SAO/AO AAO None D
to sign punching medium in a CDA office
1198 Ex-servicemen Contributory Health Scheme 30.12.2002 01.01.2003 01.04.2003 01.01.2006 C
(ECHS) came into force w.e.f.
1199 How many copies of packing accounts are 4 3 2 1 C
sent by ISM London to Landing Officer in
respect of Imported Stores?
1200 Invoice in respect of Imported Stores is CDA LAO Consignee Landing Officer A
sent by ISM, London to _______?
1201 Which of the following payments are not CHT Bills Suppliers Bills Pay and Allowances All the three C
supposed to be paid out of S&S Imprest by
the Imprest Holder?
1202 Information under RTI act is supposed to be 72 Hours 48 Hours 24 Hours 7 days B
given within _____ when it pertains to life
and liberty of a person?
1203 Which of the following is diarized as Indemnity Bond Reminder Complaint All the three A
valuable in a CDA Office?
1204 Bill for payment can be received/diarized in Records Section Administration EDP Any of the A
_____ section of Regional CDA three
1205 Controller of Printing and Stationery is Kolkata Nasik New Delhi Mumbai A
located in _____?
1206 CDA office pay section compiles the pay 1 2 4 9 D
and allowances of MES civilians through
class ___ voucher?
1207 Special forms of a permanent nature, not Director of Controller of Printing CGDA None A
included in the 'Classified List' Military and stationery
will be printed with the prior sanction of Regulations and
_____? Forms
1208 Which of the following months pay bill is June December Both None C
supposed to be retained for 35 years in a
CDA office?
1209 Which of the following document is not Sanction CRV Invoice None D
required to be verified while auditing local
purchase bills?
1210 What is the retention period of Master 3 years 5 years 10 years 75 years C
Note Book in a Regional CDA office?
1211 Within _____ returnable copy of the 15 days a month two months 3 months D
packing accounts has to be returned by
consignee to landing officer in respect of
imported stores?
1212 Which of the following details is not Date of Birth Demands outstanding Home Town None C
recorded in Last Pay Certificate issued in
respect of transferred official?
1213 Which section of Regional CDA office deals O&M Internal Audit Administration Accounts B
with consolidation MFAI report?
1214 What is the retention period of Shadow 3 years 5 years 10 years 75 years C
files register in a IFA office?
1215 Which of the following Dak is diarized in Confidential Covers received from D.O. letters addressed All the three D
Administration section (specifically) in a covers CGDA office to PCDA/CDA/Addl.
Regional PCDA/CDA office? CDA
1216 Which of the following documents need CRV Supply Order Ink signed copy of None D
not be submitted to Paying Authority for invoice
payment along with the Bill?
1217 Returnable copy of the packing account in 7 10 15 21 C
the case of stores dispatched by sea or civil
air will be dispatched to the ultimate
consignee by the Landing Officer within __
days from the date of dispatch of the
consignment?
1218 In case of Govt. servants who avail of leave Borrowing Lending Department the department which either a or b C
on termination of their deputation period department sanctions the leave
the liability for leave salary will be borne by
1219 If an employee dies in service, his family 24000 16000 10000 8000 D
will be eligible for immediate monetary
relief of Rs. ____ (Maximum)?
1220 The treatment at the consulting room of 3 5 10 15 C
Authorized Medical Attendant is limited to
___ days in general?
1221 Minimum balance of EL that should be at 300 days 30 days 60 days No such B
credit to avail 10 days EL Encashment on minimum
LTC , after deducting the same from Leave balance
A/c is __? required
1222 Schedule III will be recorded ____ wise in a Office Section Date All the three D
PCDA/CDA office
1223 Which of the following sections of M section IA cell O&M cell All the three C
PCDA/CDA is not at all involved in matter
related to Cantonment Boards Accounts?
1224 What is the retention period of Schedule III 3 years 5 years 10 years 35 years C
(Accounts section copy) in a PCDA/CDA
office?
1225 What is the retention period of Schedule III 3 years 5 years 10 years 35 years B
(D section copy) in a PCDA/CDA office?
1226 AAO (A/cs) will test check the Cheque 10 25 50 100 A
linking done by task holders to the extent
of __ % in respect of cheques of Rs. 1 lakh
and above?
1227 Higher Audit of “Contract Management? IFA Cell Store Contract section Store Audit Section IA cell D
especially Contracts relating to acquisition
of weapon systems is the duty of __
Section of PCDA?
1228 Which section of PCDA/CDA is responsible Accounts Section Audit Section D section EDP Centre C
for clearance of Suspense Head 00/020/96?
1229 Defence Cheque books are supplied by Controller of CGDA Government Security Controller of D
___? printing & Printing Press, Nasik Stamps, Nasik
stationery,
Kolkata
1230 Defence Cheque books are printed by ___? Controller of CGDA Government Security Controller of C
printing & Printing Press, Nasik Stamps, Nasik
stationery,
Kolkata
1231 Indents for cheque books are submitted by 1st April 1st May 1st June 1st January C
PCDA/CDA office by _____?
1232 Which of the following is not taken into Basic Pay DA HRA None C
account while calculating Emoluments of
an employee?
1233 What is the retention period of subject files 75 years 65 years 45 years 35 years D
in PCDA/CDA office?
1234 What is the retention period of Financial 35 years 30 years 10 years 5 years D
Concurrences/U.O. Notes Register of IFA
cases in PCDA/CDA office?
1235 Which of the following is different from the NPS GPF DSOPF AFPPF A
others?
1236 Which of the following heads is a suspense Pay and MROs Civil Hired Transport HBA B
head? allowances
1237 Which section of PCDA/CDA is responsible Store Audit Store Contract Section M section IA cell B
for Post audit of bills in respect of 100% Section
payments made on account of ASC articles
and CHT?
1238 All charges paid at ports or elsewhere in England Pakistan Nepal All the three A
India in connection with stores obtained
from ____ should be treated as
expenditure in India?
1239 Which of the following is different from the S-1 form T PIN/ I PIN SCF CCO- 9 D
others?
1240 Which section of Regional PCDA/CDA is Records Admin IA O&M A
responsible to distribute correction slips of
Manuals and codes?
1241 In the case of officers of MES, Class 9 Quintuplicate Triplicate Duplicate Quadruplicate A
voucher will be operated and punching
medium will be prepared in ___ by Pay
section of PCDA/CDA?
1242 Which section of Regional CDA office deals Records Administration RTI Cell O&M Cell B
with Diary and distribution of confidential
letters received in the office?
1243 Welfare Grant in Aid is released to Budget handled Per capita Their area of equal to all B
PCsDA/CsDA on _______ basis? Jurisdiction controllers
1244 What is the retention period of ordinary 3 years 4 years 5 years 6 years C
correspondence files in a PCDA/CDA office?
1245 Which class of Punching Medium is not 1 2 4 None C

operated by Admin Pay section of Regional
PCDA/CDA office?
1246 Transactions which are of the nature of Other Advances Miscellaneous Unclassified Advances Suspense B
debts due to Government but which do not Advances Heads
come under any of the Heads of Advances
specified will be compiled to the head?
1247 What is the full form of FPB? First Pay Bill Final Pay Bill Final Point Branch Focal Point D
Branch
1248 To become eligible for double rate of 0.1 0.25 0.4 0.5 C
Transport Allowance the disability
percentage of employee should be
minimum __ ?
1249 For allotment of Quarters of Type IV, ____ Date of Date on which officer Date of Birth Date of joining D
is considered as the crucial date in respect Application starts drawing the the service
of Government Servants? relevant pay
1250 Husband and wife both are central Husband Wife Whoever has higher Whoever has A
government servants. _ will prefer the entitlement lower
claim, in case no declaration is given by entitlement
them as to who will prefer the claim for
Medical Treatment?
1251 The provisions of GFR are applicable to All Central All Central Autonomous bodies All the three D
which of the following Offices? Government Government otherwise governed
Ministries Departments by other Rules
1252 Any points doubt regarding provisions of Ministry of Ministry of Ministry of Finance C&AG of India C
GFR are required to be referred to Defence Defence/Fin
_________?
1253 Name the agency responsible to issue Ministry of Ministry of Ministry of Finance C&AG of India C
modifications to the provisions of GFR Defence Defence/Fin
1254 There are two models of incurring Capital and Central Purchase and Capital and State CAPEX/OPEX D
expenditure out of fund placed at the Revenue Local Purchase
disposal of authorities to whom budget is
allocated. What are they?
1255 Which of the following is not the duty of To ensure that Expenditure is incurred To establish None D
Controlling Officer? expenditure does for the purpose for mechanism to detect
not exceed which fund is allocated Irregularities
allocation
1256 Which of the following is not covered Articles Material Technology None D
under the ambit of Goods which are
procured by Government Departments?
1257 What is the financial limit up to which CFA 25000 30000 2.5 lakhs None A
can resort to purchase with out any
Quotation?
1258 Purchase Committee is constituted for 25001-2.5 Lakhs 1-2.5 Lakhs Both None A
procurement when the financial value of
goods purchased is Rs._____?
1259 How many minimum members should be 2 3 4 No such rule B
nominated in a Purchase Committee by the
CFA?
1260 LTE Stands for _____? Local Tender Limited Tender Enquiry Legimate Tender All the three B
Enquiry Enquiry
1261 In the case of LTE, how many vendors must 1 2 3 More than 3 D
be asked to forward their
quotations/proposals?
1262 For procurement proposals costing more 25 lakhs 2.5 Lakhs 25000 No such rule A
than ____ Advertised Tender Enquiry is a
must?
1263 Name the agency, who was responsible to Army Purchase DGS&D Both None B
conclude Rate Contracts for the General Organization
requirements of all the central
Government Departments earlier to
introduction of Government e-Market
place?
1264 In the case of Two Bid system, which of the Commercial Technical Both None B
following bid is opened first?
1265 What is the full form of PAC? Proprietary Private Article Personal Professional A
Article Certificate Certificate Authentification Agency
Certificate Certificate
1266 What is the full form of OEM? Ordnance Original Equipment Official Equipment All the three B
Equipment Manufacturer Manufacturer
Manufacturer
1267 What is the full form of GeM? Government e- Government e-Market Government e-Market Government e- A
Market Place Platform Procurement Market
Procedure
1268 If any item of goods is available on GeM Mandatory Optional Requires concurrence No such rule A
portal, procurement through GeM is of IFA when purchased
_____? from other sources
1269 GeM portal is hosted by ____> Ministry of Ministry of Finance Ministry of Commerce None C
Defence
1270 Up to Rs. ____ purchase can be done on 25000 50000 2.5 Lakhs 5 Lakhs A
GeM portal without any verification
1271 To purchase through GeM portal, Above 25000 up Above 25000 up to 30 Above 50000 up to 30 Above 50000 A
Comparision of 3 different manufacturers to 5 lakhs lakhs lakhs up to 5 lakhs
of particular article/goods is compulsory
when the value is?
1272 Online bidding/Reverse Auction is 2.5 lakhs 5 lakhs 25 lakhs 30 lakhs B
necessary in GeM portal for transactions
exceeding Rs. _____?
1273 Who among the following is called as Consignee PAO Both None C
Secondary User in GeM portal?
1274 What is the amount of Grant in Aid 50 100 25 75 A
released for welfare of the employees in
Central Government Department on per
man basis

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MCQs – Paper 2

Sl. No. Question Option A Option B Option C Option D Ans

17 _____functions to coordinate and assist in CGA C&AG CGDA GASAB A

43 The likely normal wastage due to death, 2.5 5 8 10 A

228 Audit of Military Engineering Service 1 2 3 4 C

253 Whose permission is required to increase CGDA DGADS MOD PCDA/CDA D

283 If circumstances under which a CGDA GOC in C Sanctioning authority DADS A

295 Under which article of constitution 112 343 266 148 C

320 Major Head is represented by ___ digit 4 3 2 7 A

325 Loans and Advances are represented by A B K F D

348 . If an item of DIDS appears in ___ 2 3 4 5 A

353 Which class of PM voucher is operated to 1 2 8 9 B

359 Booking of ___% of the budget allocation 75 76 67 50 C

549 CMP transactions are identified with 99 93 77 o1 B

561 Minor Head corresponds to ____? Function Programme Scheme Activity B

595 Expand NEFT? Nominal National Electronic Natural Electronic None B

742 The power to re appropriate between PCDA MOD GOI GOC in C B

755 MRO is valid for a period of 20 days 21 days 14 days 30 days B

819 Cases of payments due to incorrect MOD DGADS C&AG GOI D

1086 Complaints Committee regarding 1/3rd Half 2/3rd No such B

1093 The no. of officers with User ID to authorize 2 3 4 5 D

1124 AAO should check arithmetical calculations 1 0.25 0.1 0.05 D

1245 Which class of Punching Medium is not 1 2 4 None C

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