Civil Accounts Manual

1. Any addition to the list of cheque drawing DDOs included in the Scheme of Departmentalisation of
Accounts of a Ministry/Department is however required to have the specific approval of ___
2. All receipts of the Ministry/Department shall be finally accounted for in the books of ___
3. The word FRBM mentioned in the Civil Accounts Manual stands for____
4. All units in the Ministries currently looking after the function of undertaking evaluation,
preparation of Annual/Five Year Plan are to function under the overall supervision and control
of____
5. ____ will obtain supply of cheque books required for use by the Pay and Accounts Offices from the
Central Stamp Store, Nasik Road or the accredited bank concerned wherever so authorized by the
__
6. In cases where the PAO goes out of station and no substitute can be arranged in his place and there
is need for making arrangements for drawal of cheques, ________ may authorise ____ to sign
cheques for the specified period of the absence of the P.A.O.
7. Payments on account of personal claims to gazetted officers, to contractors and suppliers and to
public sector companies, corporations etc. are made on cheque of _____category.
8. For obtaining the bank drafts required for outstation payments, the Pay and Accounts Officer will
present a requisition in Form ____ duly supported by a statement in duplicate showing the
particulars of the bank drafts required along with a Cheque of category_____
9. In case of payments that are required to be authorised on the paying authorities abroad, the P.A.O.
concerned will issue the authority which will be countersigned and embossed with special seal by
__
10. Who prepares Receipt and Payment scrolls?
11. The duplicate copy of Main Scroll is returned by PAO to Focal Point Bank duly verified and certified
within____
12. An error in Main Scroll is rectified by_____ through_____
13. Public/Other Nominated (Private Sector) Bank Suspense under 8658-Suspense Accounts- is cleared
by transfer to the head "8675 by _______
14. Bank drafts or cheques received in the Pay and Accounts Office should be entered in _____
15. Payments of loans and grants to State Governments and repayments of loans/payment of interest
by State Governments are effected by the issue of advices to _______ by ____
16. The Central Accounts Section, R.B.I., Nagpur shall furnish Ministry-wise/Department-wise balance
for each____ to the concerned ________
17. The responsibility for effecting reconciliation between the balance of the Central Government as a
whole with Reserve Bank rests with _____.
18. Disbursements of Pension through PSBs in respect of Central Civil Pensioners Freedom Fighters,
High Court Judges, Ex. M.P.s and Ex. Presidents is look after by______
19. DMA (E) and DMA (R) stands for_______
20. The Date-wise Monthly Statements (DMS) are prepared by the Focal Point Branch in_____ copies
21. Out of two certified copies of the DMS so received by the Focal Point branch, one copy will be
retained by the Focal Point branch and the other will be forwarded to __ so as to reach the later
by__
22. Out of the two copies, original copy of DMS will be retained by the PAO for his record and the
duplicate duly verified sent to his ________ latest by______
23. _____will be responsible for reconciliation of accounts with the respective PAO and settle any
discrepancy pointed out by him.
24. The RBI, CAS, Nagpur will send one copy each of monthly statement, PAO-wise and date-wise and
Ministry wise PAO-wise along with consolidated monthly statement to the CCA/CA of the
Ministry/Department by _____
25. The transactions taking place from _____ till the end of the March should be reported by
telex/telegram by Focal Point Branch to CAS, Nagpur through its link cell at Nagpur.
26. What is March Residual Transactions?

1
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
27. The monthly statement pertaining to the” March Account” should be sent to the concerned Pay
and Accounts Officer latest by ______.
28. The Link Cell of the bank will arrange to submit claims, Ministry-wise-/Department-wise, for
turnover commission on Government transactions settled with RBI, CAS Nagpur to that office on
____basis for settlement.
29. All the PAOs should intimate their ______requirements of cheque books of all the three categories
including the requirements of cheque-drawing officers in their jurisdiction to the
_____before_____
30. A Ministry/Department-wise consolidated annual indent of cheques will be prepared by the ____
and sent to _____ by the period (time) _____
31. The actual counting of the cheques and the checking of their serial numbers may be done by the
_______ who will sign each book in full in token of having conducted the check.
32. The cheque books shall be in the custody___
33. The PAO will supply to the Cheque Drawing DDO the minimum number of cheque books, sufficient
for his requirement for ______
34. In cases where the power of drawal of funds by cheque(s) is withdrawn from any cheque drawing
DDO, all the unused forms from partly used cheque books with that officer shall be _____
35. An account of cheque forms used daily should be maintained by the Cashier in Form____
36. Stock taking of the cheque books should be done by an officer other than the officer-in-charge
should be done____
37. Monthly salary bills should reach Pay and Accounts Offices by ____.
38. Bills should be passed for payment and cheques issued within a maximum of _____ of their receipt.
39. When should acknowledgment from the Bank with respect to intimation of Stop Cheque Payment
for a cheque reported to have lost be insisted?
40. Exemption from executing an indemnity bond in GAR 12 for issue of a fresh cheque for a cheque
issued earlier is lost are granted to_______
41. At the end of the financial year PAO intimates his Pr. A.O. regarding the total number of cheques
issued on the last day, total amount thereof and the number and amount of the last cheque, under
each category by the ________.
42. In case efforts of the PAO to trace the un-encashed cheque after _____ has failed, it shall be
reported to _______ with full facts and the amount shall be written back in the accounts.
43. The proposals for delegation of cheque drawing powers to Drawing and Disbursing Officers should
be submitted to ______
44. Withdrawals from G.P. Fund and final withdrawal of accumulations in the fund for group 'D'
government servants shall be paid by______
45. If an officer other than the Executive Engineer of a Public Works Division is declared as a drawing
and disbursing officer, for drawing bills for works and ancillary payments in addition to pay and
allowances etc., the prior approval of ______ is required.
46. The details of the provident fund advances paid by the drawing and disbursing officer have to be
forwarded to the ______ through a _______statement
47. A cheque drawing D.D.O. can be permitted by ______in consultation with ________to make
payments on account of pay and allowances and office contingencies etc. of one or more offices
situated at the same or nearby stations, in addition to that of his own office.
48. The Pay and Accounts Office will determine the amount of assignment for disbursal of pay and
allowances, traveling allowances, contingencies etc. by the cheque drawing D.D.Os, within his
control ____basis
49. At the end of the financial year cheque drawing DDOs should intimate details of total number of
cheques issued on the last day, amount thereof and the number and amount of last cheque issued
under each category to reach the PAO by____
50. The drawing and disbursing officer shall prepare a ‘List of Payments’ in triplicate, in Form CAM 21
and send two copies of the list of payment accompanied by the paid vouchers to PAO ____
51. Sub-Voucher pertaining to contingent bill shall not be submitted by a CDDO provided the amount
of the sub-voucher should be_____

2
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
52. The due dates for submission of monthly compiled accounts to the Pay and Accounts Office by the
Public Works and Forest Division shall be ____
53. All cheques pertaining to Category of cheque_____ drawn for Rs.10 lakhs and above shall bear two
signatures.
54. Bills presented to Pay and Accounts Offices are required to be passed for payment after___
55. Estimates for plan and Non-Plan items should always be prepared and presented to Parliament
separately- True/False
56. Details of cases treated as New Service are given in _____
57. The offices will be required to submit the Final Estimates along with the Monthly Statement of
Expenditure of ______
58. A separate register D.D.O-wise Bill Passing cum Expenditure Control Register in Form CAM-9,
should be maintained in _____
59. What is Appropriation Audit Register___
60. The power to sanction expenditure from the Consolidated Fund of India and the Contingency Fund
of India including the powers to dispose of property and stores belonging to the Central
Government is vested in the President under the virtue of Article_____
61. The rules, regulations and orders against which check is conducted by the PAO mainly fall under the
_____categories
62. If the sanctioning authority is vested with full powers in respect of certain classes of expenditure
the sanction accorded under such powers should be questioned only on grounds of _____.
63. The PAO should bring to the notice of _____ the cases where rules and regulations are found to
have been observed merely in the letter but not in spirit.
64. All sanctions other than for inter-governmental/Departmental transactions issued by
Ministries/Departments should be reviewed (pre-check) by Dy. CAs and by the Pr. CCAs/CCAs/CAs
where the amounts involved is Rupees ___respectively
65. In respect of Post-Check payments in above case, copy of the sanction order along with the
observations of PAOs should be sent to CCA/CA/Dy.CA by name, who should return the same
recording therein their views/observations within______ of receipt of the copy of the sanction
order.
66. According to the sources from which they are funded, Reserves or Reserve Funds in Government
Accounts may be classified into___ categories:-
67. Where reserves are created out of the grants or out of moneys set aside by the Union or State
Government from the Consolidated Fund of India or the State, as the case may be, the transfers to
and the expenditure from the reserves, approval of _____are required
68. The value of materials, equipment and other commodities received from foreign countries etc.as
aid, without involving any cash inflow or outflow should be accounted as___
69. The Pay and Accounts Officer acts as the officer responsible for recovering income-tax on the
income chargeable under the head _____
70. _____ is responsible to obtain the sanction for extension/continuance of the temporary posts
71. Payments should be made only after obtaining the prior specific approval of the _____ after
____months from the date sanction for the continuance of a temporary post has expired
72. Road Mileage allowance is inadmissible for journeys within _______ of headquarters
73. Contingent charges which require neither special sanction nor countersignature, but may be
incurred by the disbursing officer on his own authority, subject to the necessity of accounting for
them, are known as_______ Contingencies.
74. ______ is responsible for calculation of interest on interest bearing advances, recoverable from the
loanee Government servant be it gazetted and non-gazetted Government servants.
75. Long Term Advances are advances recoverable in _______monthly instalments.
76. A annual statement of outstanding balances of long term advances should be furnished by the PAO
to the D.D.O. concerned with the observation that non-receipt of any comments within ______
would be treated as acceptance of balance by the D.D.O./Govt. servant concerned.
77. The recovery of the advances should commence with____

3
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
78. When a contract is likely to endure for a period of________, it should, wherever feasible include a
provision for an unconditional power of revocation or cancellation by Government at any time after
the expiry of ______ notice to that effect.
79. Copies of all contracts and agreements for purchases amounting _______ should invariably be
obtained and examined by the PAO.
80. What is merged DDO scheme?
81. Where a Court award is for a composite amount which is not capable of being split up as "Refunds
of Revenue" and "Other Expenditure", the amount of decree will be accounted for as ___
82. The Award given by an arbitrator appointed under Section 10A of the Industrial Disputes Act, 1947
shall not be taken as Charged Expenditure- True/False.
83. The error relating to an item of revenue or expenditure head wrongly classified under another
revenue or expenditure head in the accounts, may be corrected with the help of a transfer entry
____(time).
84. Pay and Accounts Office shall send a monthly account to its Principal Accounts Office, in the format
prescribed by the Controller General of Accounts by the _______
85. Statement of Central Transactions’ at the end of every financial year, representing the progressive
effect of all the transactions during the year including that of March supplementary transactions is
prepared by Pr. AO. It is prepared only for _____ head-wise details
86. What is Contact' package?
87. The Ledger for Debt Deposit Suspense and Remittance heads closing to balance viz. those under
Sectors E, F, I, J, K, and L, may be prepared ______(period)
88. Closing balances of the Ledger for Debt Deposit Suspense and Remittance is submitted to Pr. AO
by______
89. The PAO prepares he Ledger for Debt Deposit Suspense and Remittance heads closing to balance
up-to_____ heads
90. The progressive figures of the heads of account falling under sectors A, B, C, D, G & H in the
Consolidated Fund will be closed to Government account ______
91. The Major Head of Loans and Advances to State Governments is____
92. _____effect certain increases or decreases in the opening balances of heads of accounts exclusively
operated by them without routing the adjustments through the monthly accounts or the Statement
of Central Transactions of the year for which the Finance Accounts are under preparation.
93. G.P. Fund Accounts of Group 'D' employees and the employees covered by the Merged DDO
scheme will continue to be maintained by the _______.
94. A physical verification of the nominations submitted by the Provident Fund Subscriber shall be
conducted at-least _____and a record of conduct of the verification will be kept in the General
Index Register.
95. Whenever the subscriber's account is transferred from one circle of accounts to another, the
nomination in original will be preserved by the old accounts officer and a copy of the same is
transferred to the new Accounts Officer-True/False
96. The recovery of instalment towards an advance shall be started from ________
97. An advance from Provident Fund sanctioned by the competent authority ____ (can/cannot) be
disallowed by the Accounts Officers
98. In respect of transfer of a subscriber from one PAO to another within same or to a different
Ministry, the transfers will be settled by ______
99. The extract of ledger folio prepared in case of transfer of a subscriber should include details of
temporary advance and withdrawal payments during the preceding ______
100. ______ will pass on the schedules and debit vouchers pertaining to Provident Fund to the Fund
Section along with a covering statement
101. GPF accounts in respect of the All India Service Officers borne on State/ UT cadre and officers of
State Governments shall be maintained by_____
102. Every year, the deduction for _____ should be checked with reference to the rate of pay drawn by
each subscriber on the preceding_________
103. If any credit or debit cannot be posted in the ledger folio for want of correct account number,
name, etc. it should be encircled and the word ______ should be recorded against it.
4
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
104. The transactions in the GPF broadsheet in CAM 48 relating to a month, should be closed on or
before______
105. Which rule of GPF (CS) Rule belongs to interest payment to Provident Fund?
106. The GPF subscriber's Annual Statement of Accounts prepared in Form ____ should be dispatched to
the subscribers latest by _____
107. An Annual Review of Provident Fund accounts should be conducted in such a manner that at-least
____ month's and _____months’ credit postings and debit respectively are checked.
108. In order to readily locate the missing credits /debits in the Provident Fund Account of subscribers,
all the ledger folios shall be reviewed _____
109. Prior to setting up the Central Pension Accounting office, _____was responsible for compilation and
accounting of Central (Civil) Pensions and Pensions to Freedom Fighters.
110. The head of office will furnish a certificate to the Government servant regarding the length of
qualifying service, emoluments and average emoluments proposed to be reckoned for pension and
retirement gratuity payments, ______ months before the date of retirement.
111. The Head of Office has to forward the pension papers to the Pay and Accounts Officer by___
112. The Head of Office after ascertaining and assessing the dues against the Government servant, shall
furnish their details to the PAO, at least ______ before the date of retirement of the Government
servant.
113. While checking of the correctness of past emoluments in pension papers, the check should in any
case not go back to a period earlier than a maximum of _____ preceding the date of retirement.
114. The final responsibility of the correctness of calculations and authorization of admissible pension
rests with____.
115. CPAO furnishes to each PAO annually a list of running serial numbers to be allotted to Pension
Payment Orders to be issued by them during the next calendar year (Jan to Dec) in ____.
116. The PAO intimates the details of unused frozen numbers to the CPAO by ____
117. Each PPO comprises of ___ digits.
118. The CPAO dispatches the PPO to Link Branch of the Bank by ____
119. PPOs of the High Courts’ Judges are issued by______
120. The disbursement of pension will be authorised through the treasuries relating to____ only.
121. The pension disbursing PAO will prepare a schedule of payments of pensioners desire to draw
pension through PAO or Money Order and send the same to the CPAO by _____
122. The system of payment of pension through the Treasuries in respect of the PPOs issued on and
after _______ has been totally closed pursuant to the instructions of the CAG.
123. A switch over of payment channel of pension is permissible in cases _____
124. Where a Government Servant rendered service under more than one department in the
Government of India, including Railways, Posts, Telecommunications and Defence Department as
well as Union Territory Governments, the liability for pension charges will be borne by____
125. The liability on account of pensionary benefits of All India Service Officers will be borne by the___
126. All India Service Pensioners will have the option to draw pension only through the___
127. The Special Seal Authority (SSA) issued by the CPAO in respect of pension of All India Service officer
would be ____in colour.
128. Major Head to the charges on account of Swatantrata Sainik Samman Pension Scheme is_____
129. Where the Pension to Central Civil Pensioners will be disbursed only through State Bank of India?
130. Expenditure on account of pension to Burma nationals incurred by a State will be debited to_____
131. The payment of pension may be made by postal money order at the option of the pensioners,
where the amount of monthly pension including relief on pension does not exceed_____
132. The cost of money order forms purchased for disbursement of pension purpose may be debited to
the head____
133. Pension up to Rs. _______ in pension admissible from time to time may at the request of the
pensioner be remitted by postal money may at the request of the pensioner be remitted by postal
money order at the cost of Govt.
134. In respect of pensions through Postal Money Order for the Month of March remittance should be
arranged on or after the 1st day of April but not later than ______.

5
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
135. Payment to claim of another accounts office adjustable in the accounts of the account office shall
be made within______ of the receipt of the account.
136. Reimbursement of transactions arising during a month, or last week of a month in the case of
Supply Department, is claimed by the________ of the following month.
137. Foreign service means _____
138. If the foreign service is in India the contributions on account of the cost of ____ must be paid.
139. Contribution towards the cost of pension and leave salary shall be payable during leave of
Government servant while on Foreign Service-True/False
140. The contributions for leave salary and pension in respect of a government servant on foreign
service may be paid ______ within ______
141. If the Government Servant on Foreign Service fails to pay the contribution for leave salary and
pension on due date, the interest will be paid at the rate of ________from the date of expiry of the
due date to the date on which the contribution is finally paid.
142. The pension contribution payable in respect of a government servant during the active period of his
foreign service will be based on the maximum of the pay _____ (plus/barring) the dearness pay,
NPA etc.
143. The proforma leave account of the a Government servant on deputation to Foreign Service has to
be maintained by the_____

144. The foreign employer will determine the leave admissible to the Government servant and sanction
and make payment for the leave salary to the official.it under intimation to ____
145. The foreign employer shall claim reimbursement of the leave salary paid ____basis by sending
necessary claims to the head of office.
146. The monthly rate of leave salary contribution in respect of all class of Government servants
including group 'D' officials is at _____% of pay drawn in Foreign Service.
147. If the foreign employer pays the requisite contributions, the leave salary contribution shall be at
____ percent of the pay actually drawn in Foreign Service.
148. The expenditure for any compensatory allowance(s) for the period of leave taken by a government
servant during or at the end of Foreign Service shall be borne by the ____.
149. There will be a "specified" Pay and Accounts Office with assigned responsibilities relating to various
payments and/or accounting functions relating to Central Government employees, during foreign
service-True/False
150. On the transfer of a Government servant to Foreign Service, the Head of Office/Department must
send his service book to ___.
151. If the contributions towards leave salary and pension are recovered together, it shall be credited to
Government account under the Major Head ____.
152. Penal interest on arrears of contributions towards leave salary and pension of Government
servants on Foreign Service shall be credited to ____
153. The Government pays a lump-sum amount to the Government servant on the date of absorption to
the PSU, which shall be equal to the leave salary due against _____ (earned/half pay leave) at
credit.
154. Government contribution of a Government servant on Foreign Service to CPF will be borne by____
155. Rates of monthly contribution for pensionary benefits payable during active foreign service in
respect of a Government Servant depends upon____
156. The detailed accounts of loan rendered by the Government department are required to be
maintained by ______
157. In the case of loans to PSUs, statutory bodies, institutions etc. other than State / U.T. Governments,
the Accounts Officer maintaining the detailed account shall issue notices ____in advance of the due
date of repayment.
158. Loans to State governments are debited to the major head_____ and are treated as_____
159. Long term interest-bearing advances like House Building that are recoverable in not less than ___
instalments, shall be paid to Government servants only after pre-check of the bills by the
concerned Pay and Accounts Office.

6
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
160. If the Central Government employees are transferred or sent on deputation from one Ministry or
Department to another under the Government of India, the balances of advance outstanding
against the Government servant at the time of such transfer shall be ____
161. _______ are responsible for the recovery of short-term advances granted to the Government
servants along with the recoverable interest.
162. Grants to local bodies, institutions etc. can be divided into ____ categories.
163. Grants in aid are required to be utilised within _____ after the date of issue of the sanction.
164. In the event of default in repayment of instalment(s) of principal and/or interest, the higher/penal
rate of interest should not be less than ______ percent above the _____
165. A monthly report of defaults of principal & Interest in the form set out for this purpose should be
sent by Ministries/Departments to ----- by the ______
166. “Increase of budget provision by Rs. five (5) crore and above under a sub-head has been made with
the approval of _______.
167. Each Pr. Accounts Office shall prepare Appropriation Accounts for each grant/appropriation of the
Ministry/Department ______ (Major Head/Minor Head) wise consisting of _____ digit codes
168. The Audited Head wise Appropriation Accounts has to be submitted to Secretary through Financial
Advisor within ______ of receiving ‘No Comments’ certificates from Audit.
169. Reason for all variations, be it saving or excess, in a sub-head need to be furnished if variations
exceed Rs.____
170. Explanatory Note for savings of ______ for all excess expenditure may be submitted to audit for
vetting, with a copy to the Controller General of Accounts by the concerned
Ministries/Departments.
171. The Internal Audit Unit will work directly under the ______
172. The internal inspection programme for each party will be chalked out by the internal audit
organization with the approval of the ____
173. In the case of Divisional Offices working on the Public Works system, the paid vouchers and other
original records pertaining to the month(s) selected for audit shall be similarly sent to Internal Audit
Party by ____.
174. Block loans for State Plan Schemes and other Plan loans including loans for Centrally Sponsored
Schemes when drawn in instalments, will be consolidated and deemed to have been drawn as on
_____
175. The period of small saving loan will be ____ years
176. Any instalment paid before its due date may be taken entirely towards ________
177. All cases where excess has occurred in any of the four segments as a whole viz. Revenue-Voted,
Capital-Voted, Revenue- Charged and Capital-Charged, the sub-heads that involve an excess of over
Rs.____ each may be picked up.
178. The inspection report of Internal Audit Organisation should be prepared in in __ parts.
179. The transactions passing through the banking channels and reported to the accounts organisation
of Ministries/Departments of Government of India, can be broadly divided into ___categories.
180. Interest will be charged from the bank where excess/double reimbursements claimed by bank
amounting ________is noticed.
181 Quarterly reports indicating cases of Excess/Double Reimbursement attracting penal interest is
submitted by PAO to _____
182. The Finance Accounts Section in the office of CGA issues a circular by the end of ____ every year,
prescribing the time schedule for closing of Union Government accounts as well as preparation of
Statement of Central Transactions and other materials for the Finance Account.
183. The Finance Accounts of the Central Government comprises of the accounts of the Central
Government as a whole and includes transactions of Civil Ministries/Departments, Ministries of
Defence and Railways and the Departments of Posts & Telecommunication-True/False.
184. The Finance Accounts comprises of____ parts
185. Any correction to the Statement of Central Transactions after its submission to the CGA will be
carried out by proposing a Journal Entry after obtaining the approval of _____
186. Until the presentation of Finance and Appropriation Accounts to Parliament, they will be marked
as_____ (secret/confidential/preventive)
7
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
187. The arrears due to a Central Government servant arising after his/her transfer to a PSU or
Government autonomous body on Foreign Service shall be drawn by ______
188. Under the departmentalized accounting system, the responsible for keeping the detailed accounts
of deposit transactions is____
189. Refund of deposits where detailed accounts are maintained by the departmental officers is made
by_____
190. When monetary settlement of GPF accounts of a Government servant is made On being transferred
from one Accounts Office to another, his GPF account will be _____(credited/debited/minus
credited/minus debited)
191. Accounting entries for transferring long term advances (HBA/MCA) in case of transfer of a
Government servant from one accounts office to another____
192. For every Personal Deposit Account, a monthly reconciliation of the receipts and payments out of
the PD Account against the reported figures in the bank scrolls and the monthly statement of
receipts and expenditure submitted by the PD Account holder is invariably conducted by_______
193. _____prepares budget and revised estimates in regard to the receipts and payments under the PD
Account.
194. Budget pertaining to PD accounts is submitted to_____ in the month of ______
195. PD Account shall not be subjected to scrutiny by the internal Audit Wing functioning under the
respective Ministry/Department-True/False.
196. For affording irrevocable Letter of Credit (LoC) by bank to Department/Ministry out of bank’s own
fund, the bank charges usual commission for the services rendered and interest for the period of
credit at ______(normal bank rate/govt. rate/concessional rate/higher rate)
197. Requisition for production of original documents relating to accounts which are in the possession of
departmentalized accounts organization to the Special Police Establishment (SPE) required for
investigation shall be sent by the SPE at the level of not less than a ______
198. Where the original documents are requisitioned by a Court of Law, the concerned PAO shall____
199. _____ percentage may be added over and above the cost arrived at in connection with
maintenance of Proforma Accounts of a departmental commercial undertaking by the PAO to cover
the expenditure of Principal Accounts Office, Internal Audit Parties pension charges and other
contingent expenditure.
200. The Public Sector Banks provides the safe custody facilities for keeping duplicate keys, Promissory
Notes/Savings Certificates of the concerned Ministries/Departments free of charge-True/False
201. The PAO Objection Book (CAM 26) should be closed by _______
202. Powers of Pr. CCA to waive objections against irregular expenditure is not exceeding the
amount_______ in any individual case
203. All Pay and Accounts Officers should furnish annually by ______ each year, a detailed statement
indicating the amount of unreconciled differences between broad sheet and ledger and number of
cases where acceptances of balances are awaited from the persons concerned to the Pr. Accounts
Office for the period ending 31s March of the preceding year, against various heads.
204. The balances in the Provident Fund accounts as worked out in the ledger cards should be
communicated to the subscribers by ______.
205. The gain or loss arising on the account of foreign exchange shall be adjusted under the major
heads______
206. Paid cheques and counterfoil of cheque shall be retain by the PAO for a period of____

ANSWERS

1. the Controller General of Accounts.

2. the Pay and Accounts Office concerned. Creation or re-organisation of a new Pay and Accounts
Office required the special sanction of the CGA
3. Fiscal Responsibility and Budget Management (Act, 2003)
4. the Financial Advisor.
5. The Principal Accounts Officer, the CGA

8
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
6. the Principal Accounts Officer, the senior most Assistant/Junior Accounts Officer. On his return the
PAO will verify the bill passed or cheque drawn and renders a certificate to this effect to Principal
Accounts Officer. If PAO is locally available on leave, the cheque/bill may be get signed by him.
7. A. It is also called negotiable cheque. Category B is called non-transferrable and are meant for
payment to the payee who is a Government officer for disbursement of salaries etc. and payments
pertaining to office establishment and office contingencies. Category C- not negotiable and not
payable in cash - creditable to government account only used for inter-departmental or inter-
governmental claims.
8. SY 288, ‘A’
9. the Principal Accounts Office
10. Dealing branch. It is raised in quadruplicate. 2 copies to Focal Point Bank along with paid cheques
and receipted challans on day to day basis, 1 copy to CDDO and 1 copy retained as office record.
Focal Point Bank on the basis of this prepares Main Scroll in triplicate. Two copies are sent to PAO
on day to day basis along with paid cheques and receipted challans and one copy is retained as
office record.
11. 24 hours
12. Focal Point Bank, Error Scroll. It is prepared when a discrepancy in scroll is brought to notice of
Bank by PAO.
13. Principal Accounts Officer.
14. the Register of Valuables (Form CAM-16). Sent to the Bank on the next working day along with a
credit slip.
15. the Central Accounts Section of R.B.I., Nagpur, various Principal Accounts Offices
16. month, Pr. CCA/CCA/CA of the Ministry/ Department
17. the CGA
18. Office of the CGA.
19. Daily Memo for Adjustment (Prefix used with Payment scroll and Receipt Scroll respectively).
20. Five (quintuplicate). Four (4) copies to PAO latest by 3rd of the following months and one copy
retained. Two (2) copies will be returned by the PAO duly verified to the Focal Point branch within 3
days of receipt thereof.
21. Its link cell at Nagpur, 10th of the following month. In case of Ministries/Departments banking with
SBI, it will be sent to SBI, Government Accounts Department, Mumbai by 10th of every succeeding
month.
22. Principal Accounts Office/Controller of Accounts, 8th of the following month
23. Focal Point Branch.
24. 15th of the following month.
25. 15th March
26. The transactions took place in current financial year (up-till 15 April) but pertaining to previous
years. The Focal Point branch should segregate from 1st April, all the transactions pertaining to the
previous financial year and prepare separate Main scroll for such transaction named March
Residual 1, 2 …15.
27. the 30th April
28. quarterly
29. Annual, Pr. CCA/CCA/CA of the concerned Ministry/Department, 15th January.
30. Financial Adviser through the Pr. A.O, the Controller of Stamps, Nasik Road, end of January every
year.
31. Junior Accountants of the Sections. Test check by Cheque-cashier 10% and s Officer-in-charge 5%
32. joint custody of the cheque-cashier and the officer in charge. It is kept in double-locker almirah.
one key should be kept by the Officer in Charge and other by the Cheque-Cashier. Duplicate key set
with superior officer or with bank. Where double locker not feasible, it will be under the custody of
Officer-in-charge.
33. three months
34. defaced by writing the word 'cancelled' promptly across each cheque form and its counter-foil but
without the signature and returned to the Pay & Accounts Officer who destroy them after keeping

9
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 a record in relevant register. All unused cheque books are returned to PAO without defacing who
may use them accordingly. If a PAO is wound up, it will sent to Pr. Account Officer.
35. CAM 2
36. Every six months, in April and October. It should also be undertaken in case of change of officer-in-
charge.
37. the 20th of the month to which they relate. During the last week of the month bills other than
monthly salary bills should not be submitted to PAO except those that are unavoidable and urgent.
38. seven working days. In case of the bills indicated as 'Immediate' by a D.D.O cheques are issued on
either the same or the next day.
39. When the currency of cheque is live. In case the currency of cheque is expired, the postal
acknowledgment will be sufficient.
40. Government department/Public Undertaking wholly owned by Government or the bank.
41. 1st working day of the next financial year
42. One year, Pr. AO/CA
43. the CGA. In case of PWD it is CCA.
44. A cheque DDO. In case of other than Group D, it will be payment by PAO. Advances from PF to all
categories, all short- term loans and advances to government servants (60 instalments), Travel
expenses, Office Contingency, Pay & Allowance by CDDO
45. The CGA
46. PAO, monthly
47. the head of department, the Principal Accounts Office
48. Quarterly. The PAO authorised the Bank by means of a Letter of Credit (LoC)
49. not later than the 1st day of the next financial. PAO submits a consolidated statement to Pr. AO.
50. (i) 1st to 7th: by the 9th of the month
(ii) 8th to 14th: by the 16th of the month
(iii) 15th to 21st: by the 23rd of the month
(iv) 22nd to the end of the Month: DAILY
(v) Last day's scroll by the 3rd of the following month.
One of two copies of list of payment will be used as 'Register of Cheques Delivered' in the PAO,
while the second copy with paid vouchers will be sent to Compilation Section.
51. Up-to ₹ 500/-. However, a certificate to this officer is recorded on the bill.
52. the 7th of the succeeding month
53. All three A, B and C categories. For this purpose the Head of the accounting organisation (CCA) shall
nominate another gazetted officer /senior most non-gazetted officer as second signatory.
54. pre-check.
55. True. The departments are not empowered to utilize savings under Plan against any excesses under
Non-Plan items and vice versa
56. GFR (Annexure-1 to Appendix-3) and Delegation of Financial Powers Rules (Rule 10)
57. February (to be submitted in March).
58. the Accounts Office (to ensure that no payment is made in excess of the budget allotment)
59. If the amount of any bill exceeds the budget allotment or is not covered by an advance from the
Contingency Fund, the PAO should decline payment under advice to the authority controlling the
grant so that the latter could arrange for additional funds by recording in a register called
Appropriation Audit Register. It is maintained in CAM 62
60. Article 77 (3)
61. Three.
(i) rules and orders regulating the powers to incur and sanction expenditure from the Consolidated
Fund of India and the Contingency Fund of India,
(ii) rules and orders dealing with the mode of presentation of claims against Government,
withdrawing moneys from the Consolidated Fund, Contingency Fund and Public Account of India,
and in general the financial rules prescribing the detailed procedure to be followed by Government
servants in dealing with Government transaction and
(iii) rules and orders regulating the conditions of service and pay and allowances and pensions of
Government servants.
10
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
62. Financial propriety (Rule 21 of GFR). Even in such cases the Accounts Office should not stop the
payment but should report the matter to the Financial Adviser through the Principal Accounts
Officer. In the case of sanctions issued by the Ministry with the concurrence of the Financial
Adviser, it is not open to the Accounts Office to raise objections on grounds of propriety.
63. his Pr. A.O. or of the Financial Adviser through Pr. A.O
64. above ₹ 50 lakhs to ₹ 1 crore and those above ₹ 1 crore respectively.
65. Three (3) working days
66. Three (3).
(i) Funds accumulated from grants made by another Government and at times aided by public
subscriptions, e.g., Fund formed from subvention from the Central Road Fund; Fund for Economic
Development and Improvement of Rural Areas;
(ii) Funds accumulated from sums set aside by the Union or State Governments from the
Consolidated Fund of India or the Consolidated Fund of the State, as the case may be, to provide
reserves for expenditure to be incurred by themselves on particular purposes, e.g., the various
Depreciation or Renewals Reserve Funds created in respect of commercial departments and
undertakings
(iii) Funds accumulated from contributions made by outside agencies to the Union or State
Governments, e.g. Deposit Account of grants made by the Indian Council of Agricultural Research;
deposit account of grants made by the Indian Central Cotton Committee.

Reserve Funds are located under Sector J of Public Account (Major Head 8115 to 8235). It is
generally of two types-(1) Interest Bearing (8115-8121) and (2) Non-interest bearing (8222-8235)
67. Parliament/Legislature (either voted or charged).
68. taken as a receipt under Major Head "1606-Aid Materials and Equipment" by a corresponding debit
to the Major Head '3606-Aid Materials and Equipment". When issued for use or under grant-in-aid,
the entry recorded in Major Head 3606 will be minus debited. Major Head for Cash grant is 1605
(only receipt entry will be made).
69. Salaries (Pay and Pension bill).
70. DDO concerned. PAO is responsible to ensure that salary claims are not entertained and paid
beyond the date of expiry of the sanctioned post.
71. Financial Advisor, three
72. a radius of 8 kilometers (Fraction of a kilometer should be omitted in the total of a bill for any
journey)
73. Fully vouched. For Special Contingencies PAO maintains a register in CAM 25 in which every order
sanctioning special expenditure, should be entered as soon as it is received to authenticate the bills
come up for payment.
74. head of office/DDO concerned. However, the PAO will be responsible for checking the correctness
of the interest recovered by the drawing and disbursing officer.
75. not less than 60
76. two months
77. the first issue of pay, leave salary or subsistence allowance as the case may be after the advance is
drawn (Rule 24 of Compendium of Rules on Advances).
78. more than five years, six months
79. ₹ 50,000 and above. Copies of all contracts irrespective of their monetary value (except those
relating to contingent or miscellaneous expenditure) of the DGS&D and the Food Department of
the Government of India are however, to be invariably furnished to the PAO concerned.
80. W.e.f. 01.04.1986 the functional and day-to-day administrative control of the Cash Branch/DDO at
the secretariat level in each Ministry/Department except the Ministry of External Affairs, would
vest in the respective Pr. CCA/CCA/CA. The records maintained by the merged DDOs will become
full-fledged accounts records, eliminating the need for maintenance of duplicate accounts records
in Pay & Accounts Office.
81. the entire amount of award should be treated as "Charged" expenditure. Where it is capable of
being split up as "Refunds of Revenue (Refund of Revenue/Deposit) and "Other Expenditure
(Charged expenditure)
11
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 Where an award is exclusively for the refund of security deposit or other revenue, the refund
should not be treated as "charged" expenditure
82. True. It is not considered as a Tribunal within the meaning of article 136 of the constitution.
83. at any time before the accounts of the year are closed. The errors affecting a debt, deposit,
suspense or remittance head however old or small, must be corrected by transfer entry.
84. 7th of the following month. Civil Pr. AO consolidates and sends consolidated data to the CGA by the
15th of the month and Non-Civil by 17th of the month.
85. minor head wise under Major Head concerned.
86. The computerized software package through which consolidation of accounts is made by Pr.
AO.
87. half-yearly for the first six months (April to September) and then quarterly (Oct-Dec and Jan-Mar
Supplementary). 7810-Inter-State Settlement' (Sector G) and '7999-Appropriation to Contingency
Fund' (Sector H) are not in the nature of debt, deposit, suspense or remittance heads and will be
closed to ‘Government Account’ annually.
88. 5th November (half-yearly ending September), 5th February (Oct-Dec) and 5th July (Jan-Mar). Pr. AO
to CCA (10th Nov, 10th Feb and 10th July), CCA to Finance Accounts section of CGA (15th Nov, 15th Feb
and 15th July)
89. sub/detailed heads. Pr. AO consolidates these balance minor head-wise.
90. Annually and not carried over to the following year. The closing balance under "Government
Account" will be carried over to the "Summary of Balances" statement,
91. 7601.
92. the Controller of Aid Accounts and Audit (CAAA) and Railway Board
93. Head of Offices. In case of employees of other Groups, it is maintained by Accounts Officer.
94. Once in a three years.
95. False. Nomination serves the purpose of a Will of the subscriber and hence copy is forwarded in
case of change of circle.
96. the pay of the month following the month in which the advance was drawn.
97. cannot be. In cases where the sanction does not conform to the rules, objections should be
pursued initially with the sanctioning authority till the defects are removed and a revised sanction
is issued. In case the subscriber has drawn an advance granted to him, and it is subsequently
disallowed before the repayment is completed, the subscriber shall immediately repay the whole
or balance of the amount withdrawn to the Fund. In case the subscriber defaults, the Accounts
Officer shall order recovery through deduction from the emoluments of the subscriber
98. issue of cheque (category "Government Account-Not payable in cash"). Minus credit 8009 and
credit Bills and cheque (8670). The original ledger folio/ card maintained by the PAO is not sent to
new PAO but only an extract from the ledger folio/card shall be sent along with the cheque.
99. three years (or a certificate for 'nil' drawing, as the case may be). The closing balance at the end of
three preceding financial years should also be reflected
100. The Compilation Section
101. AG of the state concerned.
102. April, 31st March
103. ‘M'. Such items should be posted in the ‘Explanation Sheet of Differences of the Broadsheet’ with
sufficient details of particulars.
104. 2nd day of the second succeeding month following the month of transaction (by 2 nd March in case
pertaining to the month of January)
105. Rule 11. It is done by Accounts Officer/PAO in March Supplementary Accounts
106. CAM 49, the 31st July
107. one, all twelve (12). This review should be done by the PAO through the staff who are not related
to the maintenance of broadsheets and may even be entrusted to the Internal Audit Wing.
108. twice a year in the months of September and March. The Register of Missing Credits/Debits (CAM
50) has to be closed every month, and submitted to the Accounts Officer on the last working day of
the month.
109. The CAG. The CPAO was set up on 1st January 1990 and from FY 1990-91, the CAG was relieved
from this duty.
12
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
110. ten. The employee should make representations if any, within a fortnight (15 days) of receiving the
certificate
111. not later than six months before the date of retirement of the Govt. servant.
112. two months
113. 24 months
114. the PAO. The PAO should issue the pension payment order/authorization at least one month in
advance of the date of retirement of the Government servant.
115. the first fortnight of November
116. the end of January every year
117. Twelve (12). The first 5 digits- PPO code Number, next 2 digits- the year of issue, after this the 4
digits-the sequential number of the PPO and the last 1 digit- check digit for the purpose of
computer
118. 20th of the month of retirement. Link Branch forwards it to paying branch by 23 rd of the month of
retirement.
119. Respective AsG. PPOs to Central Freedom Fighter are issued by PAO, Ministry of Home Affairs.
120. The High Court Judges.
121. 10th of each month.
122. 1st January 1990
123. three (3). (1) Treasury Office to authorized Bank (2PAO to authorized Bank and (3) One PAO to
another PAO of the same Ministry/Department at a different station.
124. the Department to which the Government Servant permanently belongs at the time of retirement.
This is also applicable to Gratuity. The system of allocation of pension liability has been dispensed
with w.e.f 01.04.1987. Cases prior to this will be dealt on allocation basis.
125. State government on whose cadre they are borne. PPO number for All India Service pensioners
would incorporate, besides the 12- digit numeric component used for Central Civil Pensioner, a pre-
fix indicating the service and the state cadre to which the officer belongs.
126. authorized banks i.e. public sector banks and authorized private sector banks
127. blue. A copy of Special Seal is also sent to the AG concerned.
128. 2235 – Social Security and Welfare - 60 - other Social Security and Welfare Programmes - 107-
Swatantrata Sainik Samman Pension Scheme
129. Sikkim.
130. 8679 - Accounts with Governments of Other Countries. The AG of the State will raise a debit against
the Govt. of Burma for re-imbursement.
131. ₹ 2000/-.
132. Cost of Remittances by Money Orders” under the MH “2071. The stock of the forms will be verified
half yearly in August and February each year. Account of the M.O. forms will be submitted to the
PAO on 15th of each month. Half yearly stock verification report should be submitted to CA/Dy.C.A.
as the case may be.
133. 1,500/- plus relief. It is shown as a distinct item. In excess of Rs 1500/- the charges of remittances
will be deducted from the amounts of pension.
134. 10th of April. In case of other months, it is done in the last week of month so to enable the
pensioners to receive his pension by the first of following month.
135. a period of 7 days
136. first week. For the month of March, first three (3) weeks by raising debit on weekly basis and from
25 onwards telegraphic/fax information shall be sent. Supporting vouchers/schedules etc. by speed
post on or before the 10th of April of the succeeding financial year which shall be cleared by March
(Supplementary)
137. service in which a Government servant receives his pay with the sanction of Government from any
source other than the Consolidated Fund of India/State/UT
138. Pension and leave salary. In case, outside India only Pensionary charge is payable. The Government
servant shall himself shall pay the contributions as above, unless his foreign employer gives consent
to pay them.
139. False. These are not payable during leave.

13
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
140. Annually, fifteen (15) days from the end of each financial year. (or at the end of the foreign service
if the deputation on foreign service expires before the end of financial year). Failing which Interest
will be charged.
141. two paise per day per Rs.100/-. Interest on the unpaid contribution can be remitted by the
President.
142. plus.
143. Foreign employer. For this purpose, the head of office of the parent department shall supply an
extract of the leave account to him.
144. the head of office and the Pay and Accounts Officer
145. six (6) monthly. This statement shall be sent for the period ending 30th September and 31st March
of each year. The Head of Office shall verify the claims and arrange to reimburse the amount by
means of a cheque or bank draft within a month of receipt of the claim by submitting a bill to the
PAO concerned.
146. 11%
147. 11percent. If the government servant himself pays the contributions, the leave salary contribution
will be calculated on the net pay drawn during Foreign Service. i.e. pay minus the pension and leave
salary contributions.
148. Foreign Employer. However, dearness allowance on leave salary payable to a government servant
who retires or dies in harness during Foreign Service shall be paid to him or his legal heirs by the
parent department.
149. True (PAO of the Ministry/Department). The corresponding D.D.O may be assigned the matters
relating to D.D.Os responsibilities.
150. the P.A.O. The details of transfer on foreign service will be noted in the service book over the PAO’s
signature, indicating the sanction orders for transfer, effect of transfer on admissible leave during
foreign service
151. 0071-Contributions and Recoveries towards Pension and other Retirement Benefits-101-
Subscriptions and Contributions. If paid separately, Pension under Major Head 0071 and Leave
Salary under corresponding Major Head of the Ministry/Department. If no such credit head
available then 0070/0075. Leave salary of All India Service Officer to Major Head 0070.
152. the same head of account to which the contributions are credited.
153. earned leave. Credit of half-pay leave is forfeited.
154. entirely by the parent department and no contribution will be recovered from the borrowing
department.
155. Year of service and category of Government Servants (A, B, C & D). Minimum 4% and maximum
23%. A- 7 to 23%, B- 6 to 20%, C- 6 to 18% and D- 4 to 14%
156. the Pay and Accounts Office.
157. one month. Default in payment should be reported to authority sanctioned the loan, who will to
impose penal interest or not.
158. "7601-Loans and Advances to State Governments", 'charged' items of expenditure, (7605-Advances
to Foreign Governments", and also "7615-Miscellaneous Loans")
159. sixty (60)
160. effected by monetary settlement through category 'C' cheque
161. the Heads of Offices. The Head of Office will maintain the detailed account of advances.
162. two. (1) Grants for general purposes-no condition attached and no Utilisation Certificate is required
and (2) Grants for specified purposes-condition attached and Utilisation Certificate is required to be
obtained/furnished.
163. one year and therefore, the utilization certificate should also ordinarily be due after a period of 12
months from the date of sanction of the grant.
.
Formula of Leave Salary contribution:
(A) Where the pension contribution alone is paid by the government servant:
Leave Salary Contribution = (Pay actually drawn – Pension contribution payable) X Rate of leave
salary contribution payable/100

14
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 (B) Where the leave salary contribution alone is payable by the government servant:
Leave Salary Contribution = Pay actually drawn X Rate of leave salary contribution payable /(100
+Rate of leave salary contribution payable)

(C) Where both pension and leave salary contributions are payable by the government servant:
Leave Salary Contribution = (Pay actually drawn - Pension contribution payable) X Rate of leave
salary contribution payable /(100 + Rate of leave salary contribution payable).

164. 2.75%, normal rate of interest at which a loan is sanctioned. a decision to waive off the penal
interest should be taken at an adequate level on the advice of the Financial adviser. Even in such
cases, a minimum of ¼ percent should be recovered from the defaulting party as penalty.
165. Budget Division (MoF), end of the month following the month to which the transactions relate.
166. Secretary Expenditure
167. Head (sub head) wise, eleven (11)
168. one week
169. 100 lakh or 1 crore. Where excess or saving exceeds 10% of sanctioned budget provision or Rs. 50
lakh which is higher, reason for such excess or saving shall be furnished.
170. Rs.100.00 crores or more
171. Pr.CCAs/CCAs/CAs. The overall responsibility remaining with the concerned Financial Adviser and
the Secretary of the Ministry/Department.
172. Chief Controller/Controller/Deputy Controller in charge of Internal Audit. Copy to auditee unit
under intimation to concerned PAO.
173. the PAO concerned.
174. 1st October in each year. The period of these loans will continue to be 15 years. The amounts
annually payable (by way of principal and interest) would be recovered in the four equal
instalments on 1st July, October, January, and March each year.
175. 25 including an initial moratorium of five years towards repayment of principal during which
interest will be recovered in four equal instalments on 1st July, October, January and March each
year. After this period, in 20 equal annual instalments recovered in July, Oct, Jan and March.
176. the principal provided it is accompanied towards interest due up-to date of actual payment of
instalment otherwise it will be adjusted towards the interest due for the preceding and current
periods and the balance if any, will alone be applied towards the principal.
177. 1.00 lakh. If none of the individual sub-heads involve an excess of over Rs.1.00 lakh, the sub-heads
that mainly account for the overall excess may be included.
178. Two. Part-I comprising of Introductory Report and Part-II comprising the irregularities noticed
during current audit.
179. Two.(i) Expenditure and Receipt transactions other than those relating to Direct and Indirect Taxes
and
(ii) Revenue Account transactions pertaining to collection and accounting of tax receipts and
refunds there from administered by CBEC and CBDT.
180. Rs.10 lakhs and above. PAO submits CAM 73 in this regard to Focal Point on a monthly basis.
181. Pr. AO. CAM 74 for cases attracting penal interest and CAM 75 cases without penal interest. It is
submitted by 15th of April, July, Oct and Jan. Pr. AO consolidates and submits to the CGA.
182. March.
183. True
184. two. Part I- summarized statements in respect of Revenue, Capital, Debt, Deposit, Suspense and
Remittances transactions and Contingency Fund and Part II has detailed statements in respect of
these transactions, along with other related statements
185. Controller General of Accounts.
186. Secret. After the Finance Accounts has been laid on the Table of Parliament, it should be
immediately released for sale.
187. the parent office and paid to him by cheque/demand draft.
188. the Pay and Accounts Officer. However, court deposits, deposits with Public Works or Forest
Divisions etc the concerned departmental officers are responsible.
15
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
189. the PAO on submission of a bill by the departmental officer concerned.
190. minus credit (Major Head 8009)
191. when claimed is raised by accounts office from where transferred debit suspense (8658) credit
HBA/MCA account (7610) and when received the amount debit remittance/cheques and bill
(8782/8670) and minus debit 7610.
Where transferred minus credit HBA/MCA account (7610) and credit remittance/ cheques and bill
(8782/8670)
192. PAO. Where PAO is entrusted with payment out of a PD accounts on the behalf of officer
administering the PD, the officer appointed to administer fund will be responsible to verify the
receipt credited in PD accounts.
193. PAO (in consultation with Officer appointed to administer the account)
194. Budget Division (MoF), November.
195. False. It is subjected to scrutiny by Internal Audit Wing.
196. Market
197. Superintendent of Police. The PAO shall obtain the orders of the Pr. CCA/CCA/CA expeditiously who
shall in turn obtain the orders of the Financial Adviser
198. obtain the orders of the head of the accounts organization and then produce to the Court.
199. ten percent (10%).
200. True.
201. the 20th of the succeeding month. It is closed over the signature of the Jr. Accounts
Officer/Assistant Accounts Officer, and put up to the Accounts Officer/Sr. Accounts Officer once in
every quarter e.g. in July, October, January, and April.
202. ₹ 250/-(CA-₹100 and Dy CA ₹75). Powers to forego recovery for items that are placed under
objection as they are not exactly covered by rules or the authority for them is insufficient or not
fool-proof, or the reasons that supporting vouchers for the expenditure incurred have not been
produced is ₹ 500/- (Pr. CCA), ₹ 200/- (CA) and ₹100/- (Dy. CA)
203. 15th September. The Pr. Accounts Office shall furnish a consolidated report for the
Ministry/Department as a whole, to the Finance Accounts Section of the C.G.A. by the 15th of
October.
204. 31st July each year
205. Gain-0075, Loss-2075 (In case of revenue transactions), in case of capital account/outlay-concerned
work or project (4001-5999) and in case of external debt (6002)- gain-8680 and loss-6002
206. five (5) years. Register of PPOs is retain for period of 35 years.

16
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)