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Departmental Examination for officers of the lndian Administrative Service &

West Bengal Civil Service (Executive) -November - 2018

Accounts Paper -ll (With books)

Answers to be written in English only

TimeAllowed-3hours Full Marks - 100

Pass Ma rks - 50

Answer Question No. 1 and anv 4(four) from the rest

1. Answer any ten from among the following question:

a) Would the admissible joining time, not availed fully, be credited to the leave account of
the concerned employee ?
b) What are the scales of Daily Allowance for Local Journey ?

c) Distinguish between Functional Promotion and Non- functional Promotion.

d) ln case of the death of a serving Government employee while in service, to whom is the
amount of cash equivalent to leave salary to be paid ?

e) When, under the provisions of WBFR (l), a sanction lapses?

f) ls pre-audit system still in vogue ?
g) Can non-Government money be handled and kept in the chest by DDo ?
h) ls a Government employee obligated to stay in Head Quarters ?
i) What is the minimum amount for which a Quotation should be invited ?
j) What are the provisions under West Bengal Municipal Act, 1993 regarding alteration of
Budget Estimate ?

k) Can the Chairman of a Municipality become the Convenor of the Municipal Accounts
Committee ?

l) What are the rules regarding security arrangements for carrying cash in the Panchayat
Samitis in West Bengal ? 2x10

2. Who conducts the internal audit of Panchayat Samity and Zilla Parishad? What are the areas the
lnternal audit officer should pay attention in the course of internal audit. 20

3. a) Who is authorlsed to sanction leave to a Government employee? What is the duty of

the sanctioning authority before sanctioning leave to a Government employee ?

b) ls there any provision to recall a Government employee to duty before expiry of leave?
lf so, discuss in details. 10xz

4. a) How are the Grants or

Appropriations distributed? Under what circumstances is
Supplementary Appropriation required and who is responsible for initiating the proposal for
such a ppropriations ?

b) Distinguish between Earnest Money Deposit and Security Deposit. 10x2

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5. i) How much amount can be spent without inviting tender or quotation?

ii) Machinery worth Rs 15 (fifteen) lakh is required to be procured by a covernment office.

Discuss about the procedure to be followed for such procurement?

iii) What is the minimum period that may be allowed for submission of tender from the final
publication date of tender notice when value of tender exceeds one crore?

iv) What is an agency ? Which organization can now be engaged as an agency ?

v) How much amount may be paid as agency fee ? 2+6+3+5+4

6. Who appoints the auditor of a Municipality? What powers have been given to the Auditor under
The West Bengal Municipal Act, 1993? What is to be specially included in the Audit Report?
L2+8

7. a) How payment of claims of pay and allowances of a deceased Government employee may be
processed? When production of heirship or succession certificate is necessary? Whether pay
and allowances may be drawn for the day of death of the Government employee?

b) What steps should be taken in case of detection of defalcation or loss of government property
mentioning provisions of respective rules? 10+10
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50-A/1

Administrative Training Institute

Government of West Bengal
Half Yearly Departmental Examination for Officers of the Indian Administrative Service & W.B.C.S
(Executive), June 2014
Accounts – Paper II (With books)
Full Marks 100; Pass Mark 50; Time – 3 hours
Answers to be written in English only
Answer Question No. 1, and any four from the rest.

1. a) Describe the procedure for paying money into a treasury or bank through Memorandum or
Challan.
b) Explain the term ‘Contingent expenditure’ indicating briefly the different classes of contingent
expenditure. 10x2=20
2. a) What is local journey? 5x4=20
b) What are the scales of daily allowance for local journey?
c) What is Conveyance Allowance?
d) What are the rates of Monthly Conveyance Allowance?

3. a) Stat the action to be taken in case of occurrence of defalcation, loss etc. 10x2=20
b) What the points to be observed at the time of transfer of charge between two officers?
4. a) What the general checks to be applied at Treasury before payment?
b) What are the items to be received in the treasury for safe custody? 10x2=20
5. a) What are the conditions for grant of Commuted leave?
b) What are the conditions for grant of leave not due? 10x2=20
6. a) Which amounts are to be recovered from subsistence allowance without consent of the
employee?
b) What are the conditions for counting service for increment? 10x2=20
7. Write short notes on the followings: 5x4=20
a. Joining Time
b. Sinking fund
c. Local fund
d. Financial Propriety
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50-A/1

Administrative Training Institute

Government of West Bengal
Half Yearly Departmental Examination for Officers of the Indian Administrative Service & W.B.C.S
(Executive), November 2013
Accounts – Paper II (With books)
Full Marks 100; Pass Mark 50; Time – 3 hours
Answers to be written in English only
Answer Question No. 1, and any four from the rest.

1. Explain the following : – (Any four) 4×5 = 20 Marks

i) The way to save an employee from loss of substantive pay.

ii) Exception to the rule of sanction of competent authority in case of expenditure beyond a
single payment.
iii) Controlling officer’s obligation to keep financial order in total expenditure.
iv) Right of a Government employee to reside outside his headquarters.
v) Rules relating to crossed cheques.

2. Expenditure for which no provision has been made in the Budget estimate should rarely, if ever,
be incurred. Discuss the statement in the light of the relevant rules 20 Marks

3 (i) What are the principles that should be followed if the occasion arises for taking back a
Government employee (who withdrew his previously tendered resignation) in the service?
10 Marks

(ii) Mr. X is on temporary employment in Kolkata under Government for the period from 1st April
2012 to 30th September 2013. His private employer released him from service at Siliguri on
25th March 2012 to enable him to join his Government assignment, and allowed him to join
again on 5th October 2013 at Siliguri. The private employer will not pay him emoluments after
25th March 2012 till 5th October 2013. Do you suggest any remedy for the loss of emoluments
of Mr. X ? 10 Marks
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4. (i) State the provision of arrear claims which are not applicable to (a) arrear pension payment, (b)
arrear interest on Government Securities, or (c) other arrear claims payments of which are
governed by special rules or orders of the Government or orders of the Court? 10 Marks

(ii) State the provisions of Stamps for receipts. 10 Marks

5 (i) Not the drawer of bills alone, sometimes Countersigning officer and Treasury officer may also
be held responsible for an overcharge – explain. 10 Marks

(ii) What are the rules for additions to permanent or temporary establishments or for any increase
in the emoluments of existing posts ? 10 Marks

6. A Government officer, for every payment including repayment of sums previously lodged with
the Government, shall obtain a voucher. Explain the statement in the light of the relevant rules.
20 Marks

7. (i) If granting leave to a Government employee depletes the strength of a service/ department
available for active duty, what action can be taken by Government? State with related rules in
this regard. 10 Marks

(ii) How much of the half-pay leave can be converted into commuted leave? Detail the
circumstances. 10 Marks

__________________________

 
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50-A/1

Administrative Training Institute

Government of West Bengal
Half Yearly Departmental Examination for Officers of the Indian Administrative Service &
W.B.C.S (Executive), August 2013
Accounts – Paper II (With books)
Full Marks 100; Pass Mark 50; Time – 3 hours
Answers to be written in English only
Answer Question No. 1, and any four from the rest.

1. Explain the following : – (Any four) 4×5 = 20 Marks

(i) Circumstances tantamount to absence without leave.
(ii) Duty of the departmental officer in case of loss of immovable property caused by fire
or other natural causes.
(iii) Disbursing officers authorised to incur certain charges without Controlling officer’s
sanction.
(iv) Counting of increment on promotion or reinstatement from a lower grade or post to
which a government employee was ordered to be reduced.
(v) Withdrawal of money by a newly established office.

2. Write about the relevance of Accountant General’s office in relation to sanction. 20 Marks

3 (i) What are the kinds of Notices or salaries/wages in lieu of notices for termination of the services
of a temporary employee ? 10 Marks

(ii) How is a government employee’s pay regulated when he officiates in two or more separate
posts at one time ? 10 Marks

4. In the case of withdrawal of money from government account for disbursement, what are the
responsibilities of a Treasury Officer ? 20 Marks
5 (i) Briefly mention the rules of conversion of security furnished in cash into interest-bearing forms
of security. 10 Marks
(ii) It is not sufficient for a Controlling officer to see that the total expenditure is within the limits
of authorised appropriation – explain. 10 Marks
6. State the procedure of clearing final Provident Fund dues on retirement of an employee belonging
to other than group ‘D’ category, and of an employee belonging to group ‘D’ category. 20 Marks
7. State the rules regarding payment of subsistence allowance incidental to suspension. 20 Marks

__________________________
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.
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50-A/1

Administrative Training Institute

Government of West Bengal
Half Yearly Departmental Examination for Officers of the Indian Administrative Service & W.B.C.S
(Executive), November 2012
Accounts – Paper II (With books)
Full Marks 100; Pass Mark 50; Time – 3 hours
Answers to be written in English only
Answer Question No. 1, and any four from the rest.
1. Write short notes on any four of the following : – 4×5 = 20 Marks
(i) A post on the same Time-scale.
(ii) Special Contingencies.
(iii) Enforcing financial order and strict economy at every step.
(iv) Affixing medical certificate of fitness to the first pay bill.
(v) Cheque Book no longer required for use.
2. When the entertainment of a new establishment or a change, temporary or permanent, is proposed in
an office, what aspects should be considered for preparing the letter of proposal ? 20 Marks

3. How Budget Estimates are different from Revised Estimates in relation to Revenue Receipt and
Expenditure ? 20 Marks

4. State the provisions relating to arrear claims. 20 Marks

5. (i) What are the provisions regarding receipts and deposit of money into government account ?
10 Marks
(ii) Is direct appropriation of departmental receipts for departmental expenditure possible ?
10 Marks
6. Mr. X is appointed substantively to a post on a time-scale of pay. How will his initial substantive pay
be regulated on various possible conditions of appointment ? 20 Marks

7. (i) Match an appropriate pair from the jumbled up second column to complete each statement of the
first column :- 12 Marks
(a) Additional Pay granted to a government employee to save him from (a) contrary to the interest
a loss of substantive pay due to a revision of pay, is called of the state
(b) If any person in service was absent during the preceding month for (b) last pay certificate
some reason, the monthly bill shall be supported by the
(c) Money spent hastily or in an ill-considered manner to avoid the (c) presumptive pay
lapse of grant, will be
(d) The pay to which a government employee would be entitled if he (d) a breach of financial
held the post substantively and were performing its duties, generally regularity
without special pay, is called
(e) When the name of a government employee appears for the first time in a (e) absentee statement
pay bill, the bill should be supported by the
(f) A rush of expenditure particularly in the closing months of the (f) personal pay
financial year, will be

(ii) State the principles governing the standards of financial propriety. 8 Marks

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