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    Feb 2015

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    oo celpaveds file FEGR er ae fart DEFENCE ACCOUNTS DEPARTMENT 2 08 areireer cea er TAT I S.AS, EXAMINATION ~ PART It ‘weal FEBRUARY 2015 Wei va v — arepiite (garet afta) PAPER V - PRACTICAL (WITH BOOKS) fewer : Prater ard, stare wer ariettes crenata SUBJECT: WORKS, STORES AND INTERNAL AUDIT FAC. WAA/ Time Allowed: 3 2/ Hours safer aie / Max, Marks: 100 feuférai/Notes: 1. daa cH Wet S oer fey GM wey — Gia aga oi Gia aepT—1 1 GB) wer WET 10 oat & BI Only TEN questions should be attempted — FIVE from Section-I and FIVE from Section- Il. Each question carries 10 marks. 2. spar wht set & fey wars 8) mete wer AH 2 arr eFt — vw arr tener @ fired 3 ae & ai ora am creer & fore 7 sipB) Section-| is common to ALL. Each question will carry 2 parts - one part theory carrying 3 and the other part practical carrying 7 marks. 3. QAM Berens TERRA sera AAT sreray Hat S ant S walt wea S ue eas SSS ed 1 oF Say B- Seven alge sea ne kau ney bah 8 fed gle weet or sae Sar 8) aga Sweat BT Gee we ae STRAT 9 ferar oret erfey Candidates permitted to answer questions relating to ARMY or AIRFORCE or NAVY or FACTORY portion of section-II should answer any FIVE questions from Sub-Section A- ARMY or B-AIRFORCE or C-NAVY or D-FACTORY. Answer to the questions to Section II should be written in a separate answer book. 4. ort & weit A ore of omea fear orn wy) oS ah A eR aT oa A ‘Sqya fear wren aey! Reasons must be given in support of the answers. Authority must be quoted in support of the answers. agar | Prater wri een) ‘Section — I (Works Accounts) (wat aratthat & fre wa) (Common for ALL Candidates) 1. (@) fee ger a ofahornsil at fase oRatormsit S we a affeys fren oT waa e) (a) What types of projects can be classified as Special Projects? (3 Marks) ‘$/4 GDS/15-V—1A_ 1 «3 a eats 33 (@), Rates. ww sat a yw afer MT S we F ahr ee & she eT SF fry fife “alg aan Afremsi tq whim maw (gf) A oTa co aE at after @et Bl arn are 8) var} Ae aT aU WET wa 400 ws # erat & 81 aa ae Praga 8? GOC-in-C declares a building as prestigious and Rs. 60 Lakh are sought to be added to the AEs for special architectural features for the building. The original AEs for the building are to the tune of Rs. 4.00 crore. Is this in order? (b) @) © 2 (@) @ (b) (4 Marks) wT 2,00 aS DI YH Prater ord gave H wri 10 atte, 2013 wr wey star & athe atorargene G8 15 yen 2014 wt ger Par GAT 1 Sor A waa ger B aR @ Pe (Geos) OT TIA B 1 Tar aE Praag a? In a works project of Rs. 2.00 crore, the work commences on 10" April 2013 and is scheduled to be completed on 15" July 2014. The contract has provision of escalation including statutory increases. Is this in order? (3 Marks) () ew tai ate ata wh 8? (i) What are Barrack Damages? (2 Marks) (i) ow erat & ag H Re were A ae wereTAA &? (ji), What is the periodicity of distempering in a hospital ward? (1 Mark) Preah wort a ger aE Complete the following statements: (Reet ora wea aT eA ater Prafor ear ey ———————— wa 4 aftr @ wo (i) co) i) iv) fry org All orders having a financial effect will be noted in the Construction Account asa arg fy ary Prater wre afte rer Ot Tg a rR St snes, forte Ae fear arr @, sera WT Bt 8S we deal a ————_————. amu 81. is the basis of all accounts of measured work and of material received which have to be measured or counted. fafine dex GH a ot one we FoR & 3 fry ——___— etheitt arta @1 Special tenders, such as those of the cost plus type require the prior ‘sanction of mera apie ote wari wig outer & fey fare wet a a a ore 2 8/4 G08/15-V—1B a (co) (a) (b) @) ©) @) (a) (b) (iv) Special repairs will be treated as for purposes of administrative approval and technical sanction. (4X1= 4 Marks) we eax quae 4 a esx cet A wafer & faite waa S Ma aM S ea wT Be 8) sheds, 2 tee St ator aren 81 aT ae Ser wR BeeT a? In a tender enquiry, 2 tenders are received after expiry of appointed time of receipt of tenders. GE wants to open these 2 tenders. Can he do so? (3 Marks) Tian Pair orf (ratert eel) fee wed 8? What are operation works? (2 Marks) ere OT YH Baise oN wa Sons ye these aa wy “ware Prater word ofan” hier acer 21 ae ae A onder tem fH yer A Poe oT ae wh Pai ort a aia Pair ord S wT A arn on a) amr oe ayte ‘PraargUn & An Army Commander declares a geographical zone under his command as “Operation Work Area”. He also orders that all works undertaken in the area are to be treated as operational work. Are his instructions in order? (5 Marks) we yar anise Ger EAA a wee aT vifarere Pair wed feria B oni wha ae 2) an ae Preengar #7 ‘An Area Commander sanctions purchase of Stationery under Operational Works Procedure. Is this in order? (3 Marks) ww Shae B TT Py TY ARTA sist (Ke ys BS AF aefer ae far ore 2) 2B fare Pets wet at fre sore Prat fat ore 8? How are the issue rates fixed for Government stores (which are not included in original contract) issued to a contractor? (3 Marks) gat ST ST YS HE CH aan sary By fariw 03.10.2014 (rawea) a Fare & fary dar @ ate a Aria 26.10.2014 a eel awe Ser 8) overs feat ey & fore Be oredr She wenfee fea cE? ‘An Army Officer occupies a Government quarter on 03.10.2014 (afternoon) and vacates the same on 26.10.2014, For how many days should he be charged license fee? 3 (3 Marks) () feoeh ay fas er Prefered Preargae & (C)_ Comment if the following are in order: @ wide. 3 yw ofah } anda 3 fay ww sean aa fa a wif ve we afte dere vedt dente axa foe wa das wagtes A TTT & fer ora ae tar 81 () A Unit Accountant (UA) on receipt of a contingent bill for honorarium of an MES employee audits and passes the same for payment out of Cash Assignment. (2 Marks) (i) “eee ge ore fact 3 fry ve oroftaw ae fat a oifer oR UH are FATE Ba WaT cea wa Prise @ ore y-crer atten & fare nif aa a (i) Unit Accountant on receipt of a contingent bill for “Telephone Trunk Call Bills" forwards the same to PCDA for pre-audit (2 Marks) (@) wftryf crar (PeaebRRéta) & ebreee SA dea wher Fate Seared anand get foa-fira firgolt at tear aren wafee? (a) What points are to be seen by RAO in audit of register of securities? (3 Marks) (@) arf ceamter & ck acta der ater sent ae ore 8 fH yw frat ord s fee so@eT ote aia A ara BT ge YagAAT OR rE we! By sia ae PRAT ra @, fe sree or ood va Pat orf oe 6 Hea S ave far ore! ata ‘Sar Teen aiftreret & get gar fear ore aTFey? (b) RAO during his audit finds that cost of special tools and plant of a work have been transferred by a GE to another work in anticipation of possibility of the tools being utilised on that work 6 months later. What should RAO do? (3 Marks) @) we frat ort & orien & chm ww shar as fee oem 2 fe we ome fog my ra wh Ty 8) Ge wer TT 8 PH ae ae Re oeOMT S aPT aT ‘weot dear ¥ orn we) aan ae Prong 8? (d) During the execution of a work, a contractor reports that the tools issued to him have been lost. He is asked to deposit value of tools so lost in Government Accounts. Is this in order? (3 Marks) (@) Bre Pater oral sie aware & fery arava stort & fery vere a ether fret 8? (d)_ What is the stock limit for stores necessary for minor works and maintenance? (1 Mark) @) °F opr A at Sat A cided S thes a oF arch fete aie war eh EP 4 (@) @ (b) (c) @) (@) () What are the special checks to be carried out during scrutiny of term contracts in ‘E' Section? (3 Marks) We AL ww Sd SF fee vw vives 23.5.2014 at oe wen ei ddaw a gas @ fee sift fat wr ye wre a car wei wT va @ |Rr 15.05.2014 ar Reoreahe oie mega fire 81 gear waar or wer wy site Veh wey A GE issued an amendment for a contract on 23.5.2014. The contractor had signed and submitted the final bill for this contract with a clear no claims certificate on 15.05.2014, Please examine the above and comment. (3 Marks) Prefer Rerwot at got ae — Complete the following statements: () We 86 4 Hert S on Perl a) aw o_o fe ww tiseqe. a uleaat 8 ok Heri & aftr Pets & fore ——---—- & (i) The power of a CWE to condone the under issue of stores in a contract are and for over issue of stores are (2x1= 2 Marks) (i) "CH FS Shaw DB eae Fez fy ors at ey —---__- #1 (ii) The upper tendering limit for an ‘S' class contractor is (1 Mark) (ii) SPATS ye wawat F ART RA diswis B fae — mito @1 (ii) In an estimate for reconstruction, is the authority for any demolition involved. (1 Mark) AP oer ofa Boni WOR a MPT ve URS ert AEM wT rrr fare weore fren ara 8? How is the capital value of a house, acquired by Government under Land Acquisition Act, assessed? (3 Marks) © aRahoen 4 ere 4 akg A enra aT ge sale Rafe al site ore 60 aT ere ar yew Ree Prafor anf tare & 1 oftahorar @ fey wena agate ay wart wet & fey at we 8? A project includes authorised works to the tune of Rs. 4 crore and special works to the tune of Rs. 80 lakh. Who is competent to accord administrative approval for ‘the project? (3 Marks) We AL oor ehh ony gw war A Pee eRRT aT are By aa UE Premiere &? 5 (©) (@) (d) (a) @ (b) (©) One GE wants to get special repairs of a building done under Capital Head. Is this in order? (2 Marks) tron aeerg & fey aur wemaPre orgies sravaa 8? aa? Is administrative approval necessary for ordinary repairs? Why? (2 Marks) win wt fed wed 2? aff esx Ale al wr uM dem a War ee areal atrent wt ger antag ot art 8? What are freak rates? What action is to be taken by accepting officer, if freak rates are discovered in a tender? (3 Marks) we wage, Pee nar TOR wHise S agied S ons Ve wrafera va SGT 4 gaféPratttrs fara ren 21 ar ae Pemrgare 2? ‘An MES Inspection Bunglow is re-appropriated into an office building under approval of the Corps Commander. Is this in order? (3 Marks) pT aber BY she fer wy fo aan Praferenr PrerTgR g Please examine and comment whether the following are in order: () Sistsigash, orf Bye Sar ase wr fart aera Pela ae 8 () The GOC-in-C decides to abandon a military road in a Cantonment. (2 Marks) (i) Woe S eee, isisfigaeh. caer Ge wse oT Ww oI Uso F OT F afiga oem #1 (i) After one month, the GOC-in-C classifies the above military road into a Cantonment road. (2 Marks) 1 SRPAPT 1 (ee Sear Te siaes Seareten) (@) eer AAT Section — II (Store Accounts and Internal Audit) (A) ARMY (qatar, ART cer Sagat sr vrewr arr sraftat & fey) (FOR CANDIDATES OTHER THAN AIRFORCE, NAVY AND FACTORIES) (@) worker gE org CoH wea HSN aT MPT} aT fy Bat S Mew ww ara ay afta oe & fey Pafeiaa are A erat at ommert fe wa fare aE (i) Renrira ange ee (i) sRarava ange Here (il) Sariva aa sre (iv) Ren Te ST (v) Sqaer eM at ofan Ber ae aes Hse (vi) Sareea orga Hse (a) For lodging a claim against Railways for value of ordnance and clothing stores lost in transit, how will the loss be assessed in following cases: () Repairable Ordnance Stores (i) Unserviceable Ordnance Stores (ii) Serviceable Clothing Stores (iv) Repairable Clothing Stores (¥) Clothing Stores Awaiting Conditioning (vi) Serviceable Ordnance Stores (3 Marks) (@ sar eR Pritts qe oer sere airwal grt citer fear Gren B) ga FoR chery 7y stg BY are re GRY Te GS Sere arent Pra ore & athe PH ee EHS 75 efter af ax @ em anne a orl @ 1 gar ae Prmgae #? () Certain clothing stores issued on payment are returned by the indentor. The condition of the stores so returned is assessed as serviceable on receipt back and refund is made at 75% of full vocabulary rate. Is this in order? (3 Marks) (a) ater aie at aaa oe Petr ge ReoaT sere airerat ger Weare Tea BAT faftrar afer fcr at ater fe ond i vient a aera Bw A afiage fran sre &1 airoat star gle at asm oS gem yEI wT 60 after Tae atheren ira & 1 ar a Proge 8? (b) @) (©) ® @ (a) (b) © Some medical stores issued on payment to a naval unit are returned by the indentor to the concerned AFMSD. The stores are classified as repairable stores. 50% of book value of stroes is refunded in cash to the indentor naval unit. Is this) in order? (4 Marks) 2 erat wh After & ford ania Va wel Fag Ae faeries fey on wet P What are the categories under which Cash Accounts in Military Farms can be divided? (3 Marks) we aia sare Vhe orl S way ae as ay ays (GT yw aR ane #) at ay @ faq ew ater at seer ore 81 ge a aah at ate EE Typ a ate Brrr eT fee oT aor orter fer rer &) eT ae ReagAR 8? A court of Inquiry finds an employee responsible for loss of purchased animals (which had calved once) on charge of Military Farms. The recovery of this loss is ordered to be made on the Purchase Price of animals lost. Is this in order? (3 Marks) 120 TS) a a are I Mw HAG ar Gi ae A 6 HY ce WAT eT, TE Ves 65 TRS a ar WE TAT! a Arar TT aay site at? A standard sack of manure containing 120 cartloads, after remaining in stack for 6 months gets reduced to 65 cartloads. What should be done and why? (2 Marks) ear agg areal wt ogtet, dat aie Stew rls far on waar 8? Can POL be issued to unfit vehicles? (2 Marks) a om om th recrpt firgy & fire ew wartta dem ater afters grt wees VAT faforan der fegst 3 crea a car ater fog ort S he tar ore wey? ‘What are the important points, which an LAO should look for, while auditing the accounts of Armed Forces Medical Stores Depot? (3 Marks) We Oa oF oa nist orden o are Houma BA RO foe dung. orleren 4 ot agifta war & afte aftat dt whet wea 81 wa ae Parga 8? Army Commander of a Command sanctions labour in an EME Workshop in excess of its approved establishment to tide over sudden increase in workload of the workshop? Is this in order? (3 Marks) we aga, da otk Gee fect afaadt a grat we tga, da ote Stew Prffirr ore 21 aur ae Prange 8? A POL Depot issues POL to individuals on payment. Is this in order? 8 5 () @ (2 Marks) at wr write carter siftare (i)

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