ASish PoteL

y e td/East Coast Railway

qRfRE-|A HTSHTT`V reT-2023/Appendix-l|A IREM Examination
faqy HIAIY TISub: General Expenditure
NAT 0AUTime limit: 3 thrs qutes/Total marks : 100
eNote: 1.tRA - À 20 HdT G VRT Section-A comprises one question
carrying 20 marks.

Section-B comprises 50 questions carrying one mark each.

Section-Ccomprises 10 questions carrying one mark each.

Section-D comprises 10 questions carrying two marks each

ART -T Section-A

? What is Measurement Book? How are they maintained? What purpose do they
serve?

3rATT/OR

}IWhat do youunderstand by Completion Report? When should it be prepared and

what the points generally looked into by Accounts Office during the course of its
verification
3TAAUOR

efG À RAUT fT IAT ? What is contingent expenditure and

how is it classified for the purpose of accounting and how control over expenditure is
exercised in an office?

HAAIOR

What are surveys? What are the various types of surveys? What purp0se does it
served?
 AA - /Section-B
aafaA YRat 3HR }IAnswer the following
questions
1

Administrative
at the stage of
approval of competent Authority for incurring
expenditure is accorded
(A) HR HHTot Abstract Estimate
(B) faA HaHTGT Detailed Estimate
(C) HRfaa HoH|of Revised Estimate
(D) HAT4t HoHGT Completion Estimate

2.
An item of Work, connected with the main work, can be
through added to the estimate

(A) HRmar HoAG Revised Estimate

(B)fatd HollGT Detailed Estimate
C) HogH HHH Supplementary Estimate
(D) HHI4H HoAT Completion Estimate

3.
appraisal of projects is worked out using I Financial

AA) `0G Ahol DCF technique

(B) g3TRT PERT
(C) HUaH fafa Depreciation method
(D) 34RIEA À H¥t None of the above

4
HTEYH H fhT IT | Post project appraisal is
done through
AA) 3IGG TraTUT Productivity test
(B) 3TRÌ3ITT ROR
(C)fafs 3faT Financial Justification
(D) 34TGA Hfr All of the above

HE Blt Detailed Estimate need not be prepared for works

costing less than
 (A) 10 HG $. Rs. 10lakhs
(B) 5 HT 5, Rs, 5 lakhs
(C) 3 T 5, Rs,3lakhs
(D) 2 ATT F. Rs. 2 lakhs

Brol fRTIMinimum notice period for inviting open tenders costing up to

Rs. 2 crores

A) 30 fot days
(B) 45 fot days
(C) 10 f days
(D) 34RGT À À SHT None of the above
3T4S IT ITwo packet tendering
7. HTHà
system is adopted in case of

(A) vhH fafdcT Single Tender

-(B) Tcr ffT Open Tender
(C) ifA ffàgr Limited Tender
(D) 34RIGG HafT All of the above
alot q ff TJT a r I PVC is applicable for tenders
8
costing
(A) > 5 hIG/ crores
(B) > 10 hS lcrores
(C) > 15 hI_/ crores
(D) > 2h3/crores

9
submitted within
Performance Guarantee for service contracts can be

A) 9o fet days
(B) 60 fzot days
(C) 45 f¿t days
(D) 30 fzt days
IA Work carried out with Non-Raiiway
10.
Funds

-(A) f3fTC HÝDeposit work

(B) ToT Eg QuotationWork
 (C)t T HeT Zonal contract
(D) TUTa # T¥d None of the above
11.
fh& uft 3/TAT Introduction of a new station or omission of any station in a
project estimate falls under the category of

(A)HAT4d HoHT) Completion Estimate

(B)Fatd 3qHTGT Detailed Estimate
(C)HHT HRnet Material Modification
(D)34Ta ÀA Hd None of the above
12.
Percentage of mobilization Advance that can be paid to the contractor

(A) 3Hoqy HT HT 5% of Contract Value

B)Hory HrT HT 10% of Contract Value
(C)H y HY T 15% of Contract Value
(D) Hr Hy HT 20% of Contract Value
13.
Letter of credit is applicable for e-tenders of works & services valuingabove

-(A) 10 r T 5. Rs. 10 lakhs

(B) 25 HTT $. Rs. 25 lakhs
(C) 50 HIT F. Rs. 50 lakhs
(D) 100 HTA 5. Rs. 100 lakhs

14.
Revenue Allocation Register (RR)is maintained to facilitate
(A)z4T T aTUTControl over expenditure
(B)TT #Ê roIS gTTo keep record of expenditure
(C) rtRa Hct 3HHat EYY Expenditure under prescribed heads
(D) 34rtEA Hafr All of the above

15
Tender Committee of a particular department, the third mnember shouid be from
(A) fa faHTT Finance Department
(8) HAÛHH fàIT Vigilance Department
C) TaîT faHA Sister Department
 (D)3f farT Same
Department
16. f Mì fa HrJI A¥i t PVCis not
applicable for
(A) HHy Zonal Contracts
AB) 2 FNS FY t hH H ffazr 5á Works Tender valuing less than Rs. 2Cr
(C) 18 HTE hH 3Taf fT Hat ffaarü Service Tenders of less
period than 18 months
(D) 34H HIfT Al of the above

17.
? Approvai powers for
appointment of Arbitrator rests with

A)SvA GM
(B) VigH AGM
(C) åT0S PHOD
(D)34RTGH H3îT AIl of the above

aR 31oHT t ------ Non-schedule rates are

Rates not availabie in

particular contract agreement
Rates not available in
standard schedule of rates
(C) t# T T HolT À 34HST Ai Rates not available in the estimates
(D) 5oà À s H¥t None of these
19. THHI rs 1700 qRíaT I Plan head 1700 denotes

(A) teà HHUrA vd fsoT^T Railway research &design

(B)4EeT YoiTG TT T HJTT Payment of capital component of lease
charges
(C)HáUT fadUT lÝ Traction distribution works
-(D) htefraUT Computerization
20. THHI f¢ 1 100 zefaT tI Plan Head 1100 denotes

(A) SH^A New lines

(B) ¿rTUT Doubling
(C) FHIAUT Guage conversion
(D)farrAUT Electrification
21. fr f TAT Traffic Survey is done for
 Probable
(A} NVHAT HÊ HHH t t irfà r T Close Estimation and
cOst of the project
(B} ATNT SRR ET H H Estimation of Traffic Projections
(C)E EqäFrT T AuU Determining technical feasibility
(D) tyT ITRI0AT qUA Selecting alignment feasibility

of Fuel is booked to which demand

(A) 7 (B) 8 {C) 10 (D) 11

23. ZRit IPrimnary Unit of allocation denotes

(A) 4T NÃf Nature of expenditure

B)TT H Object of expenditure
(C) f h t à HÊ fT tAuthority who has incurred the expenditure
(D)34tGH À Æ
Ht None of the above

3HIGHT AU H AIc tContingent expenditure means

(A) 0rs yGUH T TRTT fes AIHfaTS Incidental to the management or

upkeep of the office

(B) yft a t t 39RT Y Unforeseen expenditure during progress

of work
{C)fIE, GÌ 3tr T Expenditure on rents, rates and taxes
(D)34ta À HÌ None ofthese

25.
Replacement of second hand rails put on line with newone is charged to
(A) TGt Capita!
B)$3TTT DRF
(C) TS DF
(D) 34tA ÈNone of the above

26.
TWHi darqT T I ? On inter-state (i.e., outside the state) purchase of goods,
which of the foliowing GST is levied:
(A) HAHA IGST
B)HISHà 3ÌT 0vH IGST and CGST
(C) MHI CGST
 (D) AsH sGST
27,

hT
sanctioned by the Board with lumpsumGIIHTin worksISimilar Works grouped as one and
programme are called
(A) vhHRT AT
AB) 3seT H Lumpsum work
Umbrella work
(C)3T^THYTT Há Itemised
(D) work
34G Àà ÉGÌ None of the
above
28.

the contractor is a contract under which

given period forengages to carry out a work or
a fiXed total sum effect supply as specified and within a
where in ascale of rates or prices are
agreed upon
-(A)yHRT HGay Lumpsum Contract
(B) f d HoaY Schedule Contract
(C) TH HoGY Piece Work
Contract
(D) 3Td Hey Supply Contract
29.

Contract adopted on the Railways fall under

category of Contract.
(A)VHT Lumpsum
(B)RE4T Schedule
AC) &T Piece Work
(D) 3Tqtt Supply

30.
faet
can beawarded under the
situation, such as accident, breaches involving
dislocation
specialise nature to be personal approved by GM with the of traffic, work of
concurrence of finance.
(A) fAG AaaT Limited Tender
(B) Tc ffacr Open Tender
KC) vGd afdaT Single Tender
(D) Fhd fafazt Approved Tender
31.
Contracts that are placed to promote indigenous
development of new technologyitechniques are called

(A) F 3TàNT Work Oder

(B)fa# 3HTTRr Educational Order
{C) faHHIH 3ÈRT Developmental Order
(D) HAHUT 3ar Research Order

32.
zaNT At frr l t fgUI The decision for recovery of liquidated damages against
acontract should not be taken at a level lower than

(A) THTST PHOD

(B) fft a r j4SS i a r Executive Engineer of the work
KC) TF uftar fHT Hoi FAIGTT fT The authority who signed the contract
(D) HT ifT Chief Engineer

33.
In the event of disputes
betweenthe contractor and the Railway in contract matter, the same may be referred
to as provided in the conditions of contract.

(A) a H t Negotiations
B)HeUAT Arbitrations
(c)HTF& tot Joint Meetings
(D)faNN A0T Special Investigations

34.
IT H fT 3HH HEtoHR YeT IrITI The expenditure incurred on account
of settlement of arbitration award will be treated as and dealt accordingly for
obiaining funds.

(A) t s NVoted Expenditure

B) wHrtH TCharged Expenditure
(C) TrafTH& cYY Contingent Expenditure
(D) 34tG À HÌ None of the above
35.
Ta5T TT I Payment of all works done by the contractors are made on the basis of
measurements recorded in

AA) HTg qtAhT Measurement Book

(B)hleS qh Field Book
(C) Hqgftrt Work Book
(D)enfs r S Statutory Record

36.

Slolt SIT | Material obtained for specific works should be kept outside the
accounts of any other category of stores, were separately requisitioned by Engineer,
temporarily held at charge of a sub-head of work and yet to be consumed is known
as

(A)FeT AIà À 4SR Stores in Stock Account

(B) $ofrrT ic S I Engineering Plant Account
C)HI^T HHI3T THIHÎT Material at Site Account
(D) r IÀ 4T HJGTT Imprest at Stores Account

.37.
HIT ITrTI Material released from the operations which are useful and to be
reused will be deemned to be

AA) TAY SIK Imprest Stores

(B) 3f0g HsR Surplus Stores
(C)$srfuftT r Engineering Stores
(D) HHY E t General Stores

38.

an

important tool for budgetary control and functions as a mechanisn for concurrent
review of cash ouigo by each disbursing officer against the cash content of the
budget aliotment.

(A)AH HA Budget Proportion

(B) TZ H4HH Budget Estimate
 AC) HAY ojqUT Exchequer Control
(D) AsE 3TZRT Budget Order
39.

3HeATGT À STo JTS HT HI The object of a is to compare

the cost of Work actually constructed with those
estimate. provided in the last sanctioned

(A) FeTG d hT 3HoHf Stock taking

Estimate
(B) HH4A HGH|A Completion Estimate
C) HATYT RYÈ
Completion Report
(D) HAfaT HoH| Revised Estimate

40.
Tender under two packet system of tendering are invited in case of

{A) TcT foracT Open Tender

(B)ffHG faat Limited Tender
(C) faT ftH AfaaT Special Limited Tender
(D) 34RFT HfT All of the above

41. 3qay HY 150% 3HfT5

B T I Variatíon beyond 150 % of the contract value requires sanction of

(A)RHà asRailway Board

-(B) ir H GM
(C) îyts PHOD
(D)fafaT F¥r HRo arà HarT Tender Accepting Authority
42. gH IThe cost of the land for railway
purpose is chargeable to

-(A) Capital
(B) [ G DF
(C) r3TZUS DRF
(D)éTTTT (3T6Us) EBR (IF)
43.
 (C)RT Ledyer Aeount
(D)34 at Noe of the adOve

-o NR Operating Ratio is the ratio of

(A)T SRTA A3HAR Ratio of train oparations

Ratio of working expensas (exctding suspense and

inctuding approiation to Pension and DRF) to gross aAmings

Ratio of working xpeNses (excuding suspense and incuding

appropriation to DRF} to gross earnings

53 aT gH) Ratio of working axp (incuding suspense and exuding

appropriation to DRF and Pension Fund)to gross earnings

45. Contro! over

expenditure of Revenue grants are caried by
(A) Tfa& EHTE& Proportioned Budget Aliotment
(B) ATT GT AET Revenue Alocation Register
(C) fatT KÁT Financial Review
(D)3 4 t Ft AHof the above
46
The fundamental principle of creating RRSK was to provide funds for inplementing

(A) tat À HT Safety Warks in Raway

(B)A$IgT Tt t # Completion of New tine Works
(C) t #Ut Passenger Amenities Works
(D)34T#r À A None of the above
H}âA q TC stands for

(A) FAE tH inpñt Tax Cradit

 (B)sf4Gt HAT3fAT Indian Tax Council
(C) $TtRrAT Z0Ett áte international Transport Control
(D) 34rra A HÈ None of the above

48. PH-1500 etT IPH-1500 denotes

(A) SI^A New Line

(B) KY0ARU Gauge Conversion
C)dEiUT Doubling
(D) I^it gIt Restoration of Lines

49. HTLHH R3T^CH Surplus Stores items are

(A) 12 HÆt Ho fFT H^CA Iten not moved for 12 months

B) 24 Ho H fR H^CH Item not moved for 24 months
(C) 12HG Hf Fcia alet FA Item having more than 12 month stock
(D)3H¢ À HS H¥i None of these

50.
Letter of Credit submitted by the contractor is confirmed by the Accounts Officer in
portal.

AA) HTZH IPAS

(B) vHHT¾ s SBIe trade
(C) 3IRLAH HRMS
(D) 3TRZUHUH RESS

ArGT-CISection-c

C. Ha 3rTat TA AI| Write True or False in each case

tT 3GY T HAT GAT UfT 5% ¢I The Security Deposit on service contract is
5%. *
2 3TdLT 3iftH t 345 rafAT ^aT^d h qeMt I The last two digit of allocation
denotes Primary Units.

Education Allowance booked Primary Unit-25.

 percentage of Departmental Charges provided in the Estimate is 10%.f

ITIPlan Head -36 used for booking of Signaling works?t

Level of tender committee is decided based on the value of valid
8. rcS lowest offer.r
to the contractors Work done based on measurement recorded in the Field Book.

GIAT ÝI Primary Unit -20 is used for booking of Leave Encashment under OWE?

34TAcoT AT }I Letter of credit is application for e-tender of works or services valuíng

above Rs 10 lakhs.

HrRGT -D /Section-D

D. Afafd q¯ 5T fe I Expand the following

1. IRWCMS
2. RELHS
3. IRPSM
4. TDR
-5. M&P
-6. ARPAN
r7. CRIS
r8. FOIS
RRSK
10.YTSK

The at