17 The register containing the list of its own pod locks of a sub treasury should

be kept in Form (APTC) (Q.Id. 501224417)

I Form 10 I Form 23
Ins: 3. Form 26
4. Form 29
18. What Form is prescribed for maintenance of a Register to record the pcwlkulers
of all sealed chests and sealed packets received in Treasury for safe custody (Old,
501224418)
P lorm 11)
li()jfl 2b :i, $ursn 17
4, l'orin 1 I Ot?Inrrus I'iu'I II Made Easy
Artordlruj (to which Section 41 M111 Ac t. 19 Pat (Central Act. II of 1934). the
bank should accept money and ma?r payments an account of State Government. ,rQjd
502224419)
2.%ec 3E 4 Sec.
19. In which APTC form the Schedule of court attachments, shalt be attached to
the bill to the salary of it Government servants. (03d. 501224420)

2, APT( Form 22-C

3 APTC Form 40-C
1 .APTC Form 40.A
21. The APTC Form used to raise a TA bill of a Government servant (Q.Id 501224421)
1. 'PTCForm47 Subordinate Qfft:. - Part .11

23, The APTcbfflform used for drawl of Scholarships and Stipends IQ, Id, 501224423)
APTC Form �i
APTC Form iOi
APTC Form 102
24. Permanent advance account shall be maintained In APTC form (0. Id, 50J 2,24424)
APTC Form92
APTC Fou9 0
APTC Forni 88
25. Who shall draw the anticipatory Pension and on which bill farm? (Q.ld.
501224425)
1 Head at the Office on bill
Form 52
%ns: 2. lDO on bill Form 4
Ucad of the Department on bill Form 47
Any of the above
26. The District Treasury Officershali conduct the surprise inspection and Verify
the balance of cash, stamps, and other valuables in a non banking Sub-Treasury once
in a calendar year. Choose the Treasury Rule from the following? (Q.Id. 501224426)
Ary I. Sit, 12 iuulcr TR.5
SR.12 under TR.4
SR$ under TR.16
4, S11.11 under TF(.l 1
21. Introduction of a new Major Head of Account requires the sanction of? (Q./d.
501224427)
I. Chief Sec retary
Governor
Government of India
ns: 4. C & it
28. The basic feature of the Bearer bonds as per Government
ins 3. The bearer is entitled to certain sum of rupees in. respect of loan to which
bond relates.
4. Debt is held in the form of ScurIties.
29. Government raises the debt by borrowing money from the public by issue of
(Q.ld. 501224429)
1. Bonds
2 Securities
3. Promissory notes
iAIlIb riM't
0 The procedure for transfer of ownership of a Stock certificate Is? (Q.ld.
501224430)
1. Simple exchange of the
Stack certificate document
Ans: 2. By means execution of transfer deed upon 'hkh Ira osferue name is
substituted
By making a written endorsement on the stock certificate
Not of the above
31. Interest on Government Stock certificates are paid by way of (Q.Jd. 501224431)
Cash
Bankers Cheque
IflN: 3. lVarra
4. Gold

3. APTC Form 102 4 APTC Farm 58

22, The APTC Form used for refund of Earnest money deposit. (Qid. 501224422)
I. APTC Form 61 2. APTC Form 62
3., APTC Form 52
its: 4, APTCFurn164
tIiriiii DI

SO.2.I2 'j-H
MAY 2017. APPSCCBT)
a.v 21 .:P$C (CBT)
Subordinate Officera- Fart II Made Eaay
iL How the Thumb impress!or made, for fador4trrrent an a proviswry note is
validated? fQfd. 501224432)
1. By Lkng two witness signatures, with a note, under that inipresion Stating that
the i rnpression is rJen before me.
tns 1 By a note writte-n by j magistrate ijnikvr tcli istipresi on that verifle'd
iu1 Signed before nw
i nd the niagis r sign
st1i designation seat.
3. No Validation is required, where name, of the endorsee is written under
Impression
4, It can be validated by a Treasury Officer.
33, Whlchchopterofthe Government Securities manual deal with the Procedure to be
followed by Government officials, who held the Securities in their official
capacity and deposit promissory notes for safe custody in Treasury (Q. Id.
501224433)

ChaptLr Vt
Chapter. XII
Chapter. H
34. 45 per Chapter 10 Para 120 of Govt Securities manual the denomination of Stock
certificates are issued in #msttipies of rupees ((Lid. 501224434)
1. IFr.10nnlv
ns: 2 Rs.1
Rsl000anIy
3.. Ri e} only
35.. Treasury bfifs are i5SQ!d by the Goveriiaient to (Qid. 501224435)
I IJorrow tn on (1' k r
short perftd..:
2. Bort'owmorzey for long
Periods,
Borrow gold
Raise Pnrelgn exchange reserves
35. Post office Cash Certificates are sold by ((LId. 501224436)
1, All Banks
Urban Post Offices
Rural Post Offices
MUiu'iOThIT!
37. The Comptroller and Auditor General is appointed by (Q.ld. 501224437)
1, Central Government 2. IJPSC
tI1TTl rntii1lTTlt
Central Government iii consultation with State Governments.
38, The expenditure in respect of salaries and allowances of tllgh Court Judges are
Charged to (Qid. S01224438
I. Conwlid.at.ed Fund of India \nS 2 Consolidated Fit, rid of The concerned Stat..
Contingency Fund of the State.
Public Account

SO-2-254 .MAY 241T -.!i!:.!.

Subordinate Officers - Part II

In whichCon Wnoipowrsion o condition Imposed that no des-n wid for grant shallbe
made except on the recommendations of the Goven,oil (Q.Jd. 501224439)
L Art208 ,S112,
3, Art.202 4. .tt3QI
According to Artide 256 (1) of the Constitution of India all moneys received by the
State Gowrn'nent in repayment of loans shall/arm port of'? (Jd 501224440)
Public Accu uni
'tns Z. Consolidated Fund of the State
Contingency Fund
Consolidated fund of India
41. No person who is a member of CMl service of a State shot) be dismissed or
removed from service by an authority subordinate to that by which he was
appointed'. In which provision of the Indian Constitution this provision is
incorporated ((LId. 501224441)
I Article 311 (I)
2. Article 309
3, Article 312
4. Article 21 1 (C)
42. According to which provision of Constitution of India, Powers are vested upon
the State legislature to make a provision of Contingency Fund? ((Lid. 501224442)
(bww1 2. Art. 389
3, Article 211 4. Art- 26
SO-2-255 34e4e Eaay 7
43 Aflicie 23 of lfltha pertoin to? (Q-0d, 503-2.24443)
1. Borrowings by the
Government ofhtdla
.&is, 2. I3orrowings by the State �overn iii cots viIh in India
3 Borrowings by thu Banks
from General Fuhbc 4. Invustments In Public sector unthr taklng
44. The distribution net proceeds of the Taxes between Central and States are
recommended by P (Q.ld. 501224444)
Central Finance ministry.
Comptroller and Auditor General
'\bs: 3. Central F ma jut' Ci ut in i
4. President olindia
45. In which Para or "introduction to the Indian Government accounts and Audit,"
the condition Is stipulated that "When the Treasury officer posses a Bill, has to
satisfy not only for himself, but the Accountant General also, to that, the claim
is valid" (Q.ld. 501224445)
M Para V(tIflILT1i11h
Para 31 (1) Chapter.It
Para 30 Chapter.l.I
Para 14 (1) Chapted
46. The Main unit of classification onexpenditure or Receipts is? (Q,kL. 501
224446)
I. Group Head
lns: 2, v1ajor Read
Sub Head
Minor Head MAY 2017- APPSC (C91)
kLb*Wbwte officersP*rt II Me Easy 9
Sub Officers Part fl Made Ea
44 The Statement prepared, forso. As per The descviprbr
gt-oiipPn and posting, the contained in IroSucton to
payments and receipts of Indian Government Accounts
each detailed head, 15 known and Audit the ironthly occotats
as (Intraductfoo to the Indian iecetied from District Tries
and fry.' ccc an toot General is known
as? (Q./d. 501224450)
(55)
ernnent Accounts Audit) (Q.id. 501224447)
I. Si.ip,eentary Account
1 Main Aoiint
4. List of Payments and Receipts.
48. The form used for receipts of money into Goernme., accOunt is (Qid. 501224448)
Warrants
Cheque
Deposit Slip
M1UT
49. at
Is "Ways and Means" In
Gout. fiscal transactions I' (Odd. 501224449)
ns:1. Arrangement of,
ove.rnment cash
ilances shalt at all times be sufficient to meet the demands on them and to
maintain (he minimum balance as stipulated by the 11111,11111.
Final Accounts , Subsiday Accounts 3. Sub Accounts
iis4, Inihid Accounts
51. The expenditure incurred on Construction Works, Machinery and Plant. Rolling
Stack shall be charged to (Q.(d. 501224451)
I. Revenue account
Wurks Account
US: 3. Capital accoun
4, Suspense account
Li Works bills are prepared with reference to (Q.ld. 5012244521
%ns L li'aiiiiututs Book.
Cash Book
Works ledger
Approved Tenders
53. Mustor Roll is prepared for (Q.Id. 501224453)
Ails: 1. Payment of wages to the labor entployetl aily, on public works
Payment of salaries to temporary Staff employed, on works
Paymeni of remuneration to Contract Workers
2. AIIabove 54. An which Para of jWiadv,ct on to Indian Government Accounts and
audit. The duties and Powers of the Comptroller and and Auditor General ho conduct
the Expenditure and Receipts of State Goveaarnent is described (Q.1GI. $01 2244M)
I its: I. Pr.13 under Chapter.2
Para 18.underChapter.3
Para 2 under Chapter 1
.4. Paral under ChapteT3
55. Net Proceeds in relation to any Tax or Duty means (Q-1d. 501224455)
1. Central Govt share in the proceeds
2. State Govt. share In the proceeds
Ths 3. The ' ittit'ed s there of reduced by cost o collectia
4. Amount of.] ncome Tax Collected
56, The Comptroller and Auditor General shall have the powers to Inspect any office
of accounts under the control of the aState, including treasuries responsible for
the keeping of initial or subsidiary accounts, ns submit accounts to him. Quote the
Chapter and Para of introduction to Government Accounts Audit where the above
description is found Q. Id, 501224456)
013111
rim 57. Which article of Accounts Code t'oium.e. II, lay down that the deposits and
payments on PD accounts should be recorded An personal ledger. (Q.Id. 5012244571
Eis; 1.. Article 64
2. Article 53
3. Article 10
4, Article 39
58. The erroneous classification of transactions in daily accounts. Rendered by
Rank, should be taken by the Treasury officer into correct head of account' under
which Article of Accounts Code Volume.!!,. This provision can be traced (0. Id
501224458)
1. Art. 64 5
3. Art. Sf, 4, Art. 46
59. The transit puy and allowances Of a transferred Government servant shall be
charged to (Q.ld. 501224459)
ns: 1. The office to which he Proceed"
2. The office from where he is relieved
3, The office of the Head of the Department
4. None of the above
0. Whichofthefoilowingstatement is correct about Suspense Account. (Qid. 501224460)
n: 1. II isa'I'ernporary lCCOtJfl
ltisa Sub account.
It is a Main Account
It Is .a Secret arc nwit

Arrangements ufborrowng Loans and Aiclvances by the Government from external ci

agenes
Estimated Receipts and expenses shown in Budget.
Taxes and duties payable, and receivable bv the Government
SO4-25 MAY 2017 APPSC(C$T)
Para 17 in Chatct2
Para :3 i Chapter 3
Para 8 in Chapter.3
SO-2.251 -4 MAY 2Ofl ApPsc CB11 -

10 Subrdinate
he e hanornieie of Maximum arrlot,nt of Grrxtufty to Rs. 12 Lahs is 0re,ed in (Q,
Sd. 501224461)
i. G.0J1&N.2 Fir ("HRr4V-Ponsin) 1.5/11/2016 Offloers Putt 0 - MeAdeBasy
u pera nii atoli retirement m AP Govt. Seryxe
4. Total service from the dare of entry In to Govern men t service In the Cornpoite
state to the date of
uperannuation retirement
1Ii: I G.ais No.6 Fin
(II RM%Prrj(an)
)L11/11/201

.0J'1s.No33 Fin (HIV) Dt.28/8/20 14

(,O.Ms.No.147 Fin (HRJV) t)r. 40/6/2014
6L iAddftionol quantum of
Pensioners /family pensioners, admissible from 90 years to less than 95 years of
age is (Q.Id. 502224462)
1. 15% 2. 25 %
n :. 1() '' 4. 35 %
63, in respect of Government
employees pro i'ision&/y
serving in State of Tekrngona, due to division of combined $tOtp of AP, and
retired, later on final allocation reported to Government of A.P, the Interregnum
period means? (Q. Id, 501224463)
as: 1. Period from the dat r retirement in the Former State to the date re-inducted
into late
2.. Prlod from 2/6/2014 to the date of retirement at Tel angana.
3. The period from the date of joining at residuary Stare or iW to the date of
SO-.2258
64. As per the instructions
Issued in Gwernment
Memo. No. 19 633 O-CI861 A2/HRMV/2016.Dated. 17/10/2016, the expenditure pertains
to number of days leave earned after 2/6/70,14 shall be booked under(Q.kl.
501224464)

2071.01-115.4
Department service Head
2071-01-115-18
65. The rate of Dearness Relief payable to the Pensioners,' Family Pensioners from
01/7/2015 is (Q.Id. 501224465)
66. Who is the Pension disbursement authority (Qid 501224466)
1. Head of the Office
. Accountant General Aih:3. Treasury H' Pinision R.nijnent 0 Iii cc
4. Drawing and dishursmg officer

8.908%
1. 5.240%
1. 18,340%

sbGrd!nata OUjoers - Part U - Made EaKy11

9'
Hciwrnariy months in advance to Om dote of re'tfre merit of a Govt. servant, The
Pension papers of a retfnng employee shall be forwarded by the Pens-,or
,nctfcrnln'g authority ,to the Accountant General or State Audit Dept. (Qid.
501224467)
1. 12 Months
70. Rule 50 of AP Revised PensJca Rules 19.80 pertains to (Q-1d, $01224470)
1. Retiring Pension
2. Ccmiasionate- a11ovance
3. Provisional Pension
im 10471=1
iut11i ;
18 Months
3 Months
68. What is the order of priority of entitlement, to receive Family Pension, of a
Govt. servant who left behind, Wife, Parents, Widow daughter (younger), unmarried
daughter (elder) (aid. 501224468)
1. Parents-Widow daughter Wife- Un married daughter
is; 2, Wife-Un married
daughter- Widow
daughter-11'a rents

Wife-Widow daughter un married daughter- ParenLs

4, Wife - Parents Widow daughter - un married daughter,
69. Invalid Pension Is payable to those (Q.Id. 501224469)
iis 1. Who retire on Ylvdical invalidation
Who retire voluntarily
Who are dismissed from service
Who have deputed to autonomous bodies and absorbed there
72. The rate of antldpator pension payable is (Q.Id. 501224471)
500A of eligible normal pension
75% of eligible normal pension
ris: :, 9O/u o cIigil)k' nu,in..il pension
4. 80% of eligible normal pension
72. Who is the competent authority to sanction Pension in respect of Gaielted
Officers (aid. 501224472)
1. Head of the Office
Us.: 2. head OithC
Department 1 Government
4. Next level Gaz Officer.
73. Who shall prepare and sign Port H (9) form of the Pension papers? (Qid.
501224473)
Retired/ Retiring Govt.
Servant.
Accountant General
n5: 3. Pension sauletmon Officer.
4. Drawing Officer,
O-2..259 MAY 201-71. APPSC (COT)

12 SbordIn*te
74. enion P"en t Order JEJp1her in respect of Go.eted a ncI Non
Goietted r",meat servant's
is ossgri& by (Q. Id. 5012244 740
Ai: 3, Avc ointatit (eneratj
Pension Sanctioning Authority
Pension dkburshig Authority
Government in Finance Department
75. Government servant who retfre before completing to years of qualifying service
is eligible for Q.ld. 501224475)
1. Service Pension
Invalid Pension
Retirement Gratuity only
76 A Government servant who has completed 12 years of qualifying service before he
dies, the qualifying service for calculation of Gratuity shall be token as (Qid.
501224476)
9 Years
Actual Service
3, The higher of, 18 years r acu.d service 4. 33yeir
77, MInimum Provisional Pension shall not be less than % of eligible Service
Pension (Q.ld. 501224477)
1, 50 Percent
2. 60 Percent
A ra .3. 75 PeI'CE"flt
4. 30 Percent
Offleers - P&i.ct U Made Easy
.78. When there is a change in Pay. or Post due to promotion or Trwisfer of All
fndia Service Officer, the first bill shall not be admitted In Trc'oswy. Unless
the pay slip is attached, which is issued by? IQJd. 501224478)
L Accou ntant General
;'tn: 2. Pay and ecounts Office. .
3. DIrector of Treasuries and Accounts
4, Finance Department
79. The formula to calculate Retirement Gratuity is (Q.ld, $02224479)
1. Last Pay Qualifying service x %
ins: Z (List Pay DA) x Completed months Period of Q% x
(Last Pay+ DA) x33/66
Last Pay x 50%
80. Where Service Pension of a Gazetted Govt. Servant Is fixed at Rs.45725. He
opted to commute 40�% of the pension. What will be the Commutation Value amount of
Pension he receive? (0. Id. 501224480)
tvLl1Ttf1I
1 Rs.120(X)00 3, Rs1798421
4. Rs.1700000
Si. Date of birth of Government servonti28.07.1970. fleexpired while in Service on
2842-2017, up to which date the Enhanced Family pension is Payable to
SO-2-6O

Rub'dInate Oftioers - Prt fl- Made Easy 13

the Family pensIoner 0. Id. 501224481)
1. 27.07203
ii'"2. 2702292 I
27.07.2024
31.07.2024
82. Dote of birth of an employer Is 6.10,.1972, He expired on 30.112016. He entered
Into Govt. Serk.e on 26.8.2005. Last Pay drawn by him Is R.s.24440 Calculate the
Family Pension and enhanced Family Pension (Qdd. 502224482)
EFP Rs. 12220 FP.7332
EFF Rs .1Z220 FP RS,500
EFP2444OFP 12220
Us: 4. Not eligible for
lensiuii;r ln'r!tits.
83. The expenses ofAPPSCIn respect of salaries and Pensions to the members and
staff shall be charged on (Q.Id. 501224483)
1. Against the Revenues of the Commission
"n!c 2. Consolidated fund, of' the stit
3. Grants of UPSC
4 Contingency fund
84. Expand the abbreviation NSOL connected with 0'S. (Q.!d. $01224484)
,is 1- Nal ioiial Seetiritli's Depository 1.iiiiitcd
National Services deployment Limited
National Scheme for Deposits and Lans
Non of the above 85. For how many times a employee may enhiance the contr.IbutPon
to CPS beyond 10% of Pay *DA. (Q.Pd. 501224485)
I Once inayear
2. Once in Five Years
.41, 1 3. Not pe cmi tted
hn idii iIiiinil
contribution
4 Can raise the contribution
with the permission 01 AG Al'.
86. Expand the term "PHANO related to CPS (QId. 501224486)
.Ans: 1. Pcriiimrrit Ret
Account Nuinbe
Personal Recognition
Account Number
Pension Regulation Account Number
Personal Revised Account Number
7 Up to what portion of the balance held in CPS account an advance may be drawn for
self Medical expenses? (Q.ld. 501224487)
50%or3 months pay whichever Is less
tip to75%
ns: 3. Advance from (I'S balance is iiotallowed 4.. 50% or 6 months pay whichever
Ls less
O4.261 MAY a017 APP5C (CE1
I
14 Subardtnaft,
,8& Total Service put Jr by a Government serwaMtt an the date ofretfren,e.r,tis 34
years 04 n,omM (01 on Private affairs during the seivice arr1ted to 3 years 7
Months. Dies 4doa period Is 2 years S month on settled
SL en s/on period Is 2 yearsi.2
months. Find the ,iet quaIifyIn service for Fixation of Service enslor,? Q.Id.
$01224488J
30 years 5 months rounded to 301/2 Years
30 years S months rounded ti) 31 Years
1 28 years S months rounded to 28 � Years?
ears
1.
i, 33 vedri 0 mmiths () days
89. An employee has opted to commute 40%out of his service Pension of Rs. 18550 who
retired on 31.3201 7 what is his reduced service pension? (QJd.
501224489)
I'.: 1. Ic,,.l ii:o
2. Rs9275 3, Rs3565 4. RS. 16695
90. According to Which rule applicable under ,4PRPR. 1980, Voluntary Retirement
after completing IC) years of service counts for duty may be opted / IQ. d.
501224490/
1, Rule 50 2' RLde34
fLS: 3. Rule U
Ooeri Part U - Made Ea"
Grade pay Rs. 2O0O Academic orlowan.ce R53000 04 125%
A 30%. The amount of contribution to his CPS account is (QJd. $01224491)
I. Rs-7552 2. Rs.72S2 :3. R.9065
'L:4. lh. 1320
.92. The Principal of a Govt. Degree College drawing Pay in UGC scales Rs72580 with
Grade pay R's.lOOOO. He retired on 31.1.2016 After -Noon, His Net QS is 33 years 04
admissible as an the date of retirement Is 125% find the Service pension and
gratuity payable to him (Q.Id. 501224492)
.fls: 1 SI' 11 ;?,)0 Grollijtv
Lb,.1 2C)0II0O
SP Rs.36290 Gratuity Rs.12,00,000
SP Rs.92903 Gratuity Rs. 12. 0 0 .000
SP Rs. 41290 Gratuity Rs.20,00,000
93. An employee who retired on 313.2017 drawn last Pay of RsA0270 DA @ 7386. HRA
Rs.8054 and CIA Rs. 700. the balance of EL at his credit Is 20 days and HPL is 358
days on the dote of his retirement. What Is the EL/I-f Pt encashment amount payable
to him? (a. Id. 501224493)
lam 1. Rs.553240
4. Rule 39 2. Rs!61182
91. A Senior Lecturer who is 3. Rs.564100
drawing Basic pay of Rs.62520. 4, Rs.5L54699
SO4-2 9A2617 7 APPSC (CST)
Subordinate Oftioers - Pan U
94.4 Govern rnent servant .Ims entered into pens ion atie establishment or
Government service prior to .1.9,2004 and found mediccrllyfitforservke on his
appointment. He died after completing .10 days of service. What are the Pensionary'
benefitsadmissible to his Family. (Q../d 5012244'94)
fls: 1. Enhanced VP, Normal F.i fl iiy 'I'n '.Ofl and (ira tuitv.
Family Pension at 30% only
service Gratuity only
Not eligible for any Retirement ber*eits to the Family
9$. Rule 50 (6) (a) (ii) of APRPR 1980 provides for (Q. Id. 501224495)
Payment of Family Pension
to unmarried daughter
Payment of Family Pension lo unmarried Son
as: 3. Payment of Family Pension to the child of Widow,
4. Payment of Family Pension to Parents
96. To know the monthly pension details on Al' Govt. Treasury web site after Sign
in, one has to enter?(Q./d. 501224496)
1 Employee Code
ns: 2. PPO Numbe
3, GPF a/c number 4. Mobile Phone No.
-M*deEay 15
97, Under wlch Chapter, "Audit against provision of funds is depicted in
Introduction to Indian Gev.errrrnerrt Accounts and 4udtt?4,dd, $01224497)
An": 1. Ciipter 20
2 Chapter 5
Chapter 22
Chapter 10
The Register in the Treasury farm 33 is meant far to record the (QJd. 50)224498)
1. Taxes paid 2., To Receipts

4. All Paynicnt.
Verifying and certifying the monthly cash balances is explained in (Q.Id.
501224499)
1, TR 12
TR 10 inst 1
TR 11 UISLl
ns: 4 TR 4 (SR.7)
00. Which Treasury Rule contains the provision for payment of pension for the day
of pens k'ners death (Q. Id. 501224500)
1. TV, 16
Ans:2. TR 16SR.88
3 TR 89 4, TR 84

SO-2-263 MAY 2017- APPSC (C)

J. Finthut the rule c.t,de, which th

govt. have power to re!ai the r,Pes c'fAPAP Rules 1980. rQ,eth W9222 72271)
1. 1.1
3.52
4- 5
2. A govt. servant shall make a ftQm�ntkjn in Form-1 or Form-2 on his appointment
under
rule of APRPR 1980. (Q.Jd. 10922272272)
148
2. 46
4.50
3. Lapse of Retirement gratuity detailed under rule of RPR 2980. (Q. id.
10922272273)
247
3. 4
4,44 /
4. Compulsory retirement pension Will be paid under rule of RPR 1980. (QJd.
10922272274
1. 36
2.37
31-38
4. 39
5. The Pro-rota pension or Retirement gratuity will be paid w,cier rule of APR
1980. (q.Id. 2092227227S)

4,39
The notional increment de on day following the date of refiremerpt will be allowed
for pensionery benefits under rule of RPR 1980. (0id. 10922272276)
1 35
6. Stagnation increments will be reckoned as pay for all purposes
under rule of RPR 1980. (0-Id. 1.0922272277/
1.29
230
. :
Subdbte OtiIoers Part U
9 The training period and ap-prerfllce period shall quafify for cOWVt*flQ of
service Joy perislonerybeneftts under rule of RPR 1980. (Q. Id. 10922272279)
1. 15 nE 3_i? 4,18
10. The retired officer who commits irregularities can be taken on three counts
under rule of APR 1980. (0.0d. 20922272220)
1. 11
2.8
3,10

11. The pension shall be paid subject to future good conduct under rule of RPR
1980. (Q.ld. 10922272281)
1.6
2,7
SO-247 3
23. The action to be taken to wft1ihlcl or impose a cut M pension after forwarding
the pension papers under rile of RPR 1980 of Appendix-I. (41d. 109222 7228.3)
-Ins-,. 1. 12
2.11
3.13
4.14
14, The No due certificate/' shall be served on the officer one year
be/ore retirement under rule of
RPR 290 of Appendix-I. (Qid.
.10922272284)
(,
3.8
4,9
is, The regulation of pay
allowances during the period of re-employment of pensioners will be mode under
Appendix of RPR 1980. (Q.1d. 10922272285)
1 Appendix-IV
Appendix-111 1tIU tflHDh1!II
4. appendix-I
6. Find out the Pension Act:- (Qid. 10922272286)
1.1873
2.1870
3,1872
4,4
.12. The Anticipatory gratuity shall be sanctioned under rule of RPR
1980. (Q,ld. 10922272282)
Unm
2.52
3,50
4.49

Suborthnate Officer. - Part II. Made Easy

QUESTIONS AND ANSWERS
II (.0.1. granted on medical cerljfkate shall count as qualifying service under
rule of RPR 1980. jQ.Id. 10922272278) :1.20
2.23
3,22

SO-2 274 -. NOVEMBER 2017 APPSC (CB__

T)
6:MaEp2017Ap!Sc(C81') J
4Subordinate Offikoers - Part ii. Made Easy
17. 40% of monthly. 21. The gratuity shalt be rounded
pension can be allowed wider off to next higher rupee
wider rule of RPR 1980. (QJd. 10922272291)
1.43
2,44
.3. 45
iure o(IrPR 19800/ *ppendjc-lV, J LF922272287j
1 3
4 4
18.. The Death Relief (Funeral Charges) will be paid to the Legal Heirs in Ease of
death family pensioners by:- (Q.ld. 10922272288)
ins: 1, HV treasury office
By Drawing officer
By U15t Collector
By Bank Manager
19. The portion of the pension to be commuted should consist of whole rupees under
Appendix of RPR 1980. (Q.Id. 10922272289 1 Appendix-VI
iflS: Z. Append ix-fl,
Appendix-V
Appendix-VV
20. The pension shall be rounded off to the next higher rupee under rule of RPR
1980, (Q.ld. 10922272290)
1.44
147 1r13:.!L 45
4. 46
SO-Z-276

22. Divorce is not legal separation under rule of RPR 1980. (Qid.
10922272292)
1151

3.52
4,53
23, A Govt. servant appointed on28-10.2004 and died on 12-62017 while in service
while drawing basic pay of Rs. 4i-0i10/.. Flndout family pension per month. (Qid.
10922272293)
I. Rs.26030/-2. RN. i3Ri1/?
Low :,wicfuxfl7
4, tone at the above
24. Flndout the gratuity of the employee who died while in service after completing
(8) years of service while drawing Bask pay of Rs. 23100-tDA Rs. 5O84/, appointed
under CPS(i.e. NI'S). (Q..ld, 10922272294)
1, R5.NiI
R.2.07900/?
Rs,11 ,.736/?
iE*4. R.2,S3,oSt�
NO YE MBE..A 2017 - A.PPSC (CBT)
I
Subordinate Offkei'ii - Part II
25. Findout the nioMlmurn
percentage of family pension, is eligible to Con' mute by spouse of the deceased
govt servant from family pension. (Q.id. 10922272295)
'\ns: 1. Not ci gi hie
40 Percent
1/3rd 4- SO Percent
26. Minim wrn Death Relief
payable for pensoners/ family pensioners as shown below:-(Q. Id. 10922272296)
1. one nicnth ptflsk)fl
Ans:2. Rs.15000/?
Rs.20,000f?
Rs.10.000/?
27. The bill should be signed by the (1.0.0. with full signature under T.R. (Q.ld.
10922272297)
TR. 116 SR-2
T.R, 16 SR-3 4.T.R. I6SR-4
28. Carbon copy of the billl voucher should not be admitted under T.R. (QAd.
10922272298)
1. TR-16 SR 2(0
Ins. Z., TRio St( 2ji)
3.TR-I6SK Z (a) 4. TR-16 SR 2(d)
SO-2-277 - NOVE 29. The alterahoan / coj'rections and erasure should be attested
wtth full si�rrature of 0(10 under T R. JQ,Jd. .10922272299)
1, T- 16 SR 2 (b) 2. TR 6 SIR 2(c)

I.
30. Totals in the bill should be correct (i.e. Arithmetical accuracy) under T.R.
(Old. 10922272300)
1. SR- 16 SR-6
SR-16 SR-9
SR-14 SR-8
31. Separate bill should be prepared for the expenditure debitable to each major
head of account under T.R. (0, Id. 10922272301)
1, TR-15 SR-2(e)
'n: 2. 'FR-I b S1
3TR-17 SR-Z(e) 4. TR48 SR-2(e)
32. The certificate of Non-drawol should be enclosed to each and every bill under
T.R. (Q.ld. 10922272302)
1,TR-16 SR- 13
ns 2. TR1.6 SR-14
TR-Ib SR-iS
TR-16 SR-16
33. Revenue stomp should be affixed exceeding amount of Rs. 5000/' under T.R. (QJd.
10922272303)
1., TR-32 SR -(4) 2. TR32 SR -(3)
I 4.TR-32SR-(5)
7-APPSC(CSTJ,, j
8�H 201
8 Sb.*te ifli. Part 11 Made Easy
4. J rrucio; regarding last paj I 3*. The Bus warrants amount
trtfflcare n,enrioii ed under T.K. mid.. 10922272304j
k.
2. 24
3.22
4.25
35. The Gist, Collector is empower to drawn amount from Treasury /PAO respectively
to meet very urei,tly required fori expenditure like floods, fire, earth quake etc.
under T.R. (0.1d. 1 09222 72 305)
LTR-24 2. TR25 3.TR-26
FiTTI1
36. The govt. cheques valid up to a certain period issued by the officers of the
P.1). A/C holders. (Q. Id. 10922272306)
2. Three rnimths
3.. Sixty days 4. No limit
37. The interim Relief amount drawn in APTC Bill form. (Qid.
10922272307)
40
3,57 drown in APTC 8111 form. (Q.id I 0922272308)
1.40
2.42
,Ins: 3. 52
4. SR
39, The loans & Advances amount of employees drawn in APTC 8111 farm. (Qid.
10922272309)
1.47
2.50
3.58
40. Obsequies: charges amount drawn in APTC Bill form. (Qid.
109222723101

2. 103
3.40
4158
41. The Cash Book in departmental offices maintained in the APTC Form. (Q..ld.
10922272312)
1. Form-3
2. Form-5
Form-5A
Form-6
42. The Treasury Bill Register maintained in the APTC Form, .(Q, Id. 1(1922272312)
1. Form-69
,.iis Z. rjn-70
Fonn-70-A
Form -71 Subordinate Offiee - Part, B
43. Standard thallnxn for pay money into gave. Account vide APTC form. (aid,
10922272313)
Form No. ii,
Form No. 8
ins: 3. Funn No. 10
4. Form No.9
44, The Mi cassif al*nn or wrong postings pointed during the reconciliation with
treasury figures, it should be rectified by proposing:- (Qid. 10922272314)
1. Alteration statement
I. Pius and Minus
neluni
I
ns 3. Alteration Memorandum
4. Memo at Atteration
45. P.O. A/c Means.,- (Qid.
10922272315)
11roformi deposit Account
Pub1ut dpncit Account
3, Pnvi tc d L' p i'i Account
as: 4 Personal deposit
46, The AC. Bill should be settled by submitting DX. bitl with ci period of:- (Q-
1d. 10922272316)
Two months 2 oil month
Nu na ?flhIt
s-4. Three ni onth
SO-2-279 2.TR,- I (i lnstn.40 .3.TR-16 Emtri42
Made EmW 7
47 A drawing cPYcer should .,nvo rid blyke-ep the cheque book in iris personal
custody under lack and key under T.R. IQ.Jd. 10922272317P
inc: 1. TR-16 Iristn. 41
4,TR-16 Instn, 43
48. Form of Recornieyance of property prescrible in Appendix of T.C. (Qid.
10922272318J
fl5: 1. Appendix No.. 27
2, Appendix No. 26
:3. Appendix No. 28 4. Appendix No. 29
49. Rules regulating the preparation of Lost-pay certificate in cases of transfer
on duty or return from leave prescribed In Appendix of TX. (Q.ki. 10922272319)
1. Appendix No. 17
Ins: 2. Appendix No. 1
Appendix No. 19
Appendix No. 20
50. Contingencies and other
miscellaneous expenditure met from permanent Advance under T. R, (aid..
.W922272320)
1,TR46 SFI-19 2..TR-16SR-16
TR-11 SK- 18
4-T R- 16 SIR%- 17

4,58
t4OVM1R 2017 - APPSC (CBT)
NOVMER 2fl7 - APPSC (Cl

I
4143
A Government servant may be permitted retire voluntarily after completion of (20)
years of qualifying service Under Rule of RP* 1980 (Qn.lD 394813415)
1.42

3.44
441
14. AnticipatorY gratuity may be paid out of eligibility as follows (QnJO
394813416)
75 Percent
90 Percent 3,85 Percent
(RUe 51-C, &P, Revised Peron
Rules, 1800)

SO-2491
1.4
3. 4
2, A Government servant shall not earn two pensions In the some post or service at
the some time under rule of Al' RPR 1980 (Qn. ID 394813402)
1.5
26
7
4,8
3. The pension shall bepoki subject to future good conduct under rule of RPR 1980
(QnJD 394813403)
Ails: 1. 8
2.7
3.6
4.5
4, The recovery of Government dues from the pensioner can be made from Dearness
relief on pension under rule of RPR 1980 (Qn.ID
394813404)
1.7
2.8
3-1()
ns: 4. 9 S. Employment under a Government outside India after retirement dcussed
,nder rule RPR 1980 (C?n.JD 394813405)
1.9
11
1:
12
6. The Service rendered by on employee for w,�.aided institutions shall not qualify
for pension under rule of RPR 1980 Q.n.ID 394813406)
1.12
2.13
.%ns:3 14
4, 15
7, The E.O.L. on private affairs will count as quoilfrirt .ervlce upto a max/mum
extent of (Qn.lD 394813407)
1. 38 months
ri': 2, 36 niotithc
.1. 34 maitt1i 4.46 months
(Rule 21.
A.P. Revised Pension RWes, 1980)
8. Resignation from aservice or post entails forfeiture of past service discussed
Under rule of RPR 2980 (0rp.0 394813408)
Ans. 1. 26
.7 1"
3.28
4. 29
MAY 2016 APPSC (CB'r

4 SubordinMe C)ftker Part fi - Made Easy

I.
to
I
17 4nrc4patory service pension may be paid out of eligibility as fatlows IQPL !D
394813417)
1. FO Percent 2 75 Percent
4, 85 Percent
nuse 51-a, A.P. Revised Pesan
Rules, 1980)
18. Anticipatory family pens/on may be paid out of eligibility as follows (Qn.ID
394813418)
L 130 Percent
3.85 Percent 4 70 Percent
(Rule 51-8. A.P. Revised Pension
Rules, 19O)
29. Provisional pension maybe paid out of eligibility as follows (Qn.
10 394813419)

2. 80 Percent 3.85 Percent 4. 90 Percent

E.xe. Instruction (iii) under Rule 52, AP. ROvised Pension Ruo, 1980)
20. Maximum commutation may be allowed out of eligibility as follows (Qn. ID
394813420)
!i fl1kiiini
2.1/3
45 Percent
50 Percent
(RuIP 2 under Appendix IV, A.P.
Revised Pension Rules. 1980)
21. Family pwrslan may be paid it an employee died white in service belowsrverr
years wider RPR 1980 as follows 1Q'0 394813421)
IS: I. 306/b of last pay dr:awu
140% of last pr drawn
150% of List pay drawn
4.75% of last pay drawn
(Rule 50 (2. &P. Revised Pension
Rules, 1980)
22. Family pens/on may be paid if an employee died while in service after
completion of (28) years of service as follows under RPR 1980 (On, ID 394813422)
1. 75< :t List pay drawn
50%lastS1jay drawn
60% of last pay drawn
80% of last pay drawn
(Rule 50 (3) () (1), A.P. Revised
Pension Rules, 1980)
23, if an employee died while in service below one year, the gratuity is payable
under RPR 1980 as follows equal to Qn.ID 394813423)
1. NeVeai-s
2 Eighten years
'tllhi
4. Sxyeas
(Rule 46 (3) ($,&P. Revised pension Ruh*. 1980)
Subordimte ONicri Part It
24.. The commuted amount may be restored after completion of (QiUQ 394313424)
1. 16 years 2 10 years
ltS: 4. 15 vears
4. 12 years
Rule 18 under Appendix IV, AP,
Revised Pension Rules. 1960)
25. The interest may be paid for the delay in the payment of gratuity under rule of
RPR 1980 (Qn.ID 394813425)
1. 45
247
3.44

(Rule 48 (1-A), A.P. Revised Pension

Rules, 1910)
26. In the case of pensioners whose where abouts are not known, the procedure to be
followed U/R of RPR 1980 (Qn.IL) 394813426)
1. 12 of Appendlx4
.t,.ps: 2. 14 )f AS1
J. 13 of Appendix-1 4. 14 of Appendix-IV
27. The head of account is having (QnID 394823427)
Six tier classification
Five tier classification
$04-293 ..... MaideEasy ., 5
Questions under A.P. Treasury Cade, Vol.
28, The procedure to be adapted by Government servants in receiving moneys on
account of the revenues of the state and paying them into the Government account
explained under T.R. (Qn.ID 394813428)
1, TRil 2. 'r.R,l.Z 3 T.R. 13
.Ans;4 r.Ri
2.9. The Bank is responsible for the safe custody of Government moneys deposited in
the Bank under 7R, (Qn.10394813429J
%tis:i. 1k ii
T.R12
T.R.10
T113
30, The treasury officer shall not honour a claim which he considers to be
disputable under T.R. (Qn.ID 394813430)
1,1` ' K. 16 2.'IR1.7

4.tRd9
L The pensions payable in India maybe paid In any district of the state under
(Qn.lD 394813431)
1. T.R. 20
M*4I
3.TR.. 22 4.TR. 23
IllS: 3 . Sovi-ro tier classification
4. Eight tier thl1ication

S-O-2.--2 92
MAY 2018 - APPC
MAY 2018 - APPSC (0T)
ii. The Dlstr#ct Collector may draw lumpsum amount under special cIrcumstances to
meet expenditure of natural
calamities under (Q0. ID
394813433)
.iic: 1. T. R. 27
T.R. 26
TR, 28
T.R. 25
34. A Government servant who is authorised as drawing officer to draw money by
means of cheques, instructions issued under (QniD 394813434)
1. T.R. 27
Ills: 2. 1K. 28
TR, '29
T.R. 26
35. The facsimile signature of the executive authority of o municipality may be
accepted
on the receipt of the municipal tax under (QnJD 394813435)
2. T.R 31 4. TR- 33
50-2-294 -
LTR3U SR '2 3.T.R30SR 5.1 4. TR 30 SR 20
37. The 'peilodical appearance of pensioner for identification
discussed under (Qn.10
394813437)
L TR. 16 SR. 98 2 TR. 16 SR. 88
us. 3. 1K. I6 SR, 7
3*. A pension payable in India may be paid at any treasury in India under (On. 10
394813438)
1, TR- I6SR.79
,\n: 2. TR, 1. SR. 80
TR, 16 SR, 81
TR. 16 SR. f
39. When a pensioner has failed to receive pension for certain period the
disbursing officer should made enquiries through the District police concerned
under ((KID 394813439)
TR. 16 tnLrn. 61
TR, 17 InNUn. 62 3, TR- 16 lnqrn. 63
ib'. 4. TR. 16 Lnstrn. 60
40. A pension shall be payable for the day of a pensioners death under (Qn.lD
394813440)
TR. IE, SR. 86
TR. 16 SR. 8 7 3 �'fl '16 SR. 9
.\ns4. TR. 16S1188
Subordinate OffloeN ?art U
41. An earnest money deposft shall never be repaid in part only under (Qn.iD
3948134411
UT R. I6 SR- 31 2. TR. 16S1t33
42. If there are no paisa the word brtiy" should be written after the number of
whole rupee on every bill under (Qn.I0 394813442)
TR. 16 SR. 2ta)
TR.16 SR. 2(b)
.Ls: 3, TR. 16 SR 2(c)
4. TR. 16 SR. 21d'
43. The head of the office may authorise a gazetted Government servant serving
under him to sign bills, vouchers etc., under ((KID 394813443)
its: I. TR. 16 SR. (h)
2. TR. 16 SR. 2(1 3.TR j SR 2(i)
4.TR. 16 SR, 2(k)
44. The drawing officer shall ordinarily attach an absentee statement to the
monthly pay bill under (WD 394813444)

2.1K.. I6 SR- J,2 3TR. 16 SR. 13 4, TR, 16SFt10

- Maile Ea*y 7
The treastrryofficerlsre'sponsible to watch the recovery of Income tan' from the
employee under (Qn.lD 394813445)
1. TR. 16 SR. I

3TR. 16 SR. 3 4. TR. 16 SR. 4

Questions under
A.P. Treasury Code, Vol If
45. The overtime Allowance amount drawn in APTC NO form (QnJP 394813446)
1.40
2.47
3. 57

41. The conveyance allowance amount drawn in APTC Bill farm (Qn.ID 394813447)
1.58
2.57
3.40

43. The subsidies amount drawn in APTC bill form (Qn.ID 394813448)
1.40
2,103
Us-- .3. 102:
4.8
49. The certificate of transfer of charge maintained in APTC form No. (Qn.lD
394813449)
Ll
3.3
4.4
B Sub ding te Offic.rs Part U - Mde Easy
I

32, A treasury officer may coiTect 36. The natfnc of the drawer
an arithmetical inarcuracy or ond drawer detailed under (On.
on obvious mistake in any bill PD 394813436)
presented to him for payment, but sMall Intimate to the drawing officer any
correction which he makes under (Qn,IO 394813432)
L TA. 24 2.T.& 2S 3. TR, 27
jis: 1. TA 30 SR 33
.in 3, 1k. 16 SR. $2
4. 1'R. 16 SR.. 30

MM 201$ -.APPSC4CeT)
SO4.295 -HI

MAY 20119... k.. SC (C81)

8

3.21)
4.17
51 The Absentee statement maintained in APTC farm No. (Qn,IO 394813451)
Am: 1, 413
2.49
3.50
4.47
52, Rules regarding the stamping of receipts discussed in Appendix of Try. Code
(On. 10 394813452)

No. 12
No.10
No-13
53. Agreement between the Governor of the A.P. State and 11.84. made In the
Appendix of Try. code (On. ID 394813453) 1.4
2.3
32
'n 4. 1
5 Find out Receipt Major head of
1' Account of Land Revenue (Qn.ID 394813454)
1,0028
2,0040
3. 0039
'ns4 0029 Find out ReceIpt Major head of account of police deportment (Qn40
394913455)
ThhIM11
2,0056
3.0058
4.0045
Find out Receipt Major head of account of Tourism department (On, ID 3948134S6
1,1453

3.1456
4. 1475
$7 Find out Receipt Major head of account of grants-in-Aid from Central Government
(Qn.W 394813457)
1.1602
2.1603

4. 170k
58, Find out payment major head of account of Land Reforms (0m ID 394813458)
1, 2b[6
2,2406
3.2515
Ins: 4. 2()6
5.9. Find out payment Major head of account of Capital otvtkxy on ports and light
houses (Qn.ID 394813459)

2.8009
3,8342
4,8012
61. Find out payment Major head of account of suspense Account (Qn.lD 394813461)
1.8449
2.8550
8658
4.8670
62, Find out sub-account number of Interest (Qn,ID 394813462)
130
2.29
3.39
1n' 1. 3
63. Find out sub.ccrount number of Taxes on electricity (Qn.1D 394813463)
1.39 2,30
3.28 4.29
(Question de4eted by Commission as there is no relevant Answer)
Questions under
A.P. Account Code, Vol. II
64. The Bank means the R,B.I. or any branch or agency of the R.B.I. under article
of A,P.A.C. (Qn.I0
9
2.12
3.13
The subsidiary registers should be maintained for Receipts and disbursements of the
departments mentioned under article of A.P.A.C. (Qn,iD 394813466)
F.T1I I 2.42 3.43 4,44
The amount of a lapsed deposit refunded under the rule Government should appear in
the treasury accounts as a miscellaneous refund and not as a payment of deposit
under article of A.P.A.C. (Qn.l0 394813467)
11. 62
3.64 4.61
66. Receipts and payments on personal deposit accounts should be recorded in
personal ledger In Form LA. 22 under article of A.P.A.C. (Qn.iD 394813468)
1.67
,Ans2. 68
3.69
466
Subordinate Offic Part II- Made Easy
50. Soft custody register maintained in APTC form No. (Qni'D 394813450)
1.18
60. Find Out payment Major head of account of Insurance and pension fund (On. ID
394813460)
u1L,_uIIu I
1-4215 394813464)
1.6
3-5475 2.2
4.5052
4-4
Subordinate OffIrs Part II- Made Easy
65. Earnest money deposits mode by Intending tenders of certain departments are
credited to security deposit under article of A.P.A.0 (Qn.iD 394813465)
1,14

SO2-2% _4

MAY 20

- APPSC (CBT)

SO-2-297 MAY 2018 - AP?SC(CBT

10 Subordinate Officers - Part LI Made Easy

Subordinate Officers - PuUI - Made Easy 11
78. Supplementary, additional or 82. Net proceeds means in relation
excess grants explained under to any tax or duty the proceeds
article of Constitution of India thereof reduced by the cost
(QnlD 394813478) of collection,, under article of
Constitution of India (Qn.lD
L203 394813482)
69. The civil and criminal courts deposits maintains discussed under article of
A.PAC. (QnJD 394813469)

270
3.72
4.73
70. Daily sheet of sub-treasury maintained In form of 4.PA.C. (Qn.lD 394813410)
rtfl% 1 r.\. B
l.A. 10
TA, Ii
TA. 7
71. Register of mlsclosstflccrtions by the Bank maintained in form of A.P.A,C. (On.
ID 3948134 7J)
1. TA, 6

:3.T.A. B 4. TA 10
72. Phis and minus memorandum should be prepared In form of A.P.A..C. (Qn.iD
394813472)
1, TA 44 2. TA 45
Us--. :. T.A. 46
4. TA 49
73, The 5.L 0. Register maintained by the (Qn.lD 394813473)
1. Department Officers
Ai: 2, Treasury Officers
1 State Audit Officers 4. A.&, Officers
74. The proformo Accounts are prepared under article of A:P.AC (OnJO 394813474)
1.18
2.20
4.17
75, The guiding principles of
dllocati on of expenditure
between Capital and Revenue are as under Article of AJAX. 4QnJI) 394813475)
1.32 2.31-A
3,30
Questions under
Constitution of India
76. The duties and powers of the comptroller and Auditor general discussed
regarding accounts of Union and of the states under article of Constitution of
India (On. ID 3948134 76)
n: 1. 149
2.150
3-148
4.151
77. No demand for a grant shall be made except on the recommendation of the
Governor under article of Constitution of India (Qn,ID 394813477)
1.202
ns2. 203
201 4-M 1204
4.2416
79, Taxes not to be Imposed some by authority of law under article of Constitution
of India (Qn.lD 394813479)
1.267
2.266
3.264
80. The duties levied by the union but collected and appropriated by the states
under article of Constitution of India (Qn.ID 394813480)
1.269
2,266
3,267 1,276 2. 277 3,278 ns4. 279

83. RecommendatIons of the Finance commission and action taken thereon to be laid
down before each House of Parliament under article of Constitution of India (Qn.IO
394813483)
1.279
2.280
3,282

84. Exemption of property of the union from State taxation mentioned under article
of Constitution of India (Qn.ID 394823434)
1.284

3,286
4.287
80-2-298 MAYoi - APP : c:BT)
81. Tows on professions, trades, callings and employment under article of
Constitution of India (Qn.ID 394813481)
1.274 2 ZIc
4,277
8. Recruitment and conditions of service of persons serving of the union or a slate
discussed under article of Constitution of India (Qn.ID 394813485)
2.308
3.209
4 310

SO-Z-299 - .MAY 2018 . APPSC (CUT)

12 Subordinate
86. F.xenptton from taxation by states In respect of water or electricity In
certain cases under ar*Ie of Constitution of India (Qn.ID 394813486)
1.286
Offios Part if Made East
89. The main objects of commercial audit are mentioned under pore of An I. to G.
Accounts & Audit (Qn.ID 394813489)
1.22
2.21
2,287
4.289
Questions under
Introduction to Indian
Government Accounts and
Audit
87. Compilation of Accounts under Para of An Intrdn., to Indian Government Accounts
and Audit (Qn..IL) 394813487)
fls: 1. 111ara-4
Para-5
Para-6
Par-3
88. The commercial system
of accounts are therefore maintained on what is called Ow double entry system under
part, of An intrdn,, to Indian Government Accounts, and Audit (Qn.)D 394813488)
1, Par-a-11
,ri: ... 2(i
4 pj
). The comptroller and Auditor general of India is the administrative hecvdof the
Indian and Accounts department under para of An I. to 1. G. Accounts & Audit (Qn.ID
394813490)
1.30
2.31.
3.33
ths:4. 32
The transactions in the United Kingdom are under para of An I. to 1. G. Accounts &
Audit (Qn.ID 394813491)

2.63
3.72
4,61
91. The ways and means with reference to Government cash balances noted under
para of An
I. to!. G. Accounts & Audit (Qn. ID 394813492)
1.87
11 s. 2. 8U
389
490
MAY 2018 . APPS-.0 (CBT)
3, Para- 1.3
4. Para-14

SO-2-300
Subordinate Offloers - Part II
91. The transfer of funds between treasuries and branches of the Bank is effected
through the medium of currency chests under pare of An I. to!. G. Accounts & Audit
(Qn-ID 394813493)
1.103
2.. 100
101
4. 102
94, The Government transactions outside India are financed under porn of An I. to
I. G. Accounts & Audit (Qn.ID 394813494)
1.101
2.102
3.104

95. The treasury officer can pass a bill for payment if it is in order after
Internal check under pore of An!. to!. G. Accounts & Audit (Qn.ID 394813495)
1.131
Ins. 2, 132
3.133
4.134
95. Audit is required to ensure that the accounts represent the actual state of
affairs under para of An I. toe. G. Accounts & Audit (Qn.ID 394813496)
2.200
3,202
4.203
-MadeEasy 13
The primary function of Audit Is verify the accuracy and completeness of accounts
under para of An I. to I. G. Accounts & Audit (QnJD 394813.497)
1.225
2.228
4,227
Audit shouldsee that expenditure Is covered by sanction under para of An I. to! G.
Accounts & Audit (Om I0 394813498)
.lffls 1 258
2,259
3,260
4.257
Questions under
Govt. Securities Manual
97. The salient features of principal forms of securities mentioned under porn of
G.S.M. (Qn.ID 394813499)
1.9
TEE
3.11
4.12
97. Conversion of promissory notes and stock certificates into bearer bands wider
pare of G.S.M. (Qn. ID 394813500)
1.17
2.20
,1, 19

SO..2-301 - MAY 2Q18- APPSC tCRT)

I
Subordinate Officers Part LI - Made Easy 3
QUESTIONS AND ANSWERS
Question IDs 109222109501 to 109222109554 (From Questions I to 54)
L if Interest on Government prom,ssory note Is und,awl, for over_. it should be
struck off from the register of promissory note by the Treasury officer
Ans: 1, 20 tfal(Yeiws
2.. 10 Half Years 38 Half Years 4.6 Half Years
(Nab 1 undec Perm 42. SecurIties
Manua)
2. The Finance Commission Constituted by the president of India as per the
Constitution of India under article
1-180
2.200
4.290
3. What is the maximum Weightoge to be given to a Government sertont on his
retirement on superannuation on 3006-2018 AN with a total qualifying service of 27
years 2 months 6 days
23years
3.5 years 10 months
4. 4 years
(Para 6, G.O.Ms.No.100, V1n. (Pen.])
Dept.., 171.6-4-2010)
2 Subordinate Officers - Part U �- Made Easy
SO-.2-306
4. After close of ecryfinanc1oJ year, by whom the lapsed deposit statement is
prepared and sent toA.G.
By the STOto 010
By the DTO to the DTA
1. By the DTA to the AG
ns:4. By the DTO to the AG
(Art. 127 Account Code, Vol. II)
S. By whom corrections effecting the accounts of previous years prepared in Form
No. IX (alteration memoranda) to be approved by
1. DTA

DTO
Government
(Loc& Ruling 10 under Articles 95-99. Account Code, Vol. II)
The C & AG shall submit the accounts to the union and the State as per Constitution
of India under article
L149 2,150
limmm 4,152
Stop notice Is defined In GSM under poras (Government
Securities Manual)
1.50&S1"'-~ '--X
.. /
2,52&!3 3,54
80-2-307 �{ NOVEMBER 2018 -APPSC 1-
4
Subordinate Officers Far
H Made Easy
Subordinate Officers - Part U. Made Easy 5
S. The classes of contingent expenditure is explained In Introduction to Indian
Government Account and Audit In Part,
1-480 2.481
3.482 'tns:4. 483
9. Duties and powers of C & AG is defined in constitution of India under article
1,148
3,150 4,152
Local remittance and FQrC(gIP remittances defined in APAC Volume-il under Acts
1:10&11 2..12&13
3.15&16 jII4U
10. How to round off the total qualifying service of 31 years 9 months 1 day
worked out after adding weilghtage for the purpose of calculation of pension and
gratuity.
1. 31 years 9 months
2. 31 years
:. 32 years
%u: 4. By the Parliament under Arflch 148(3)
iCO1 (LonstUutuiiI of India)
23. Annual possession certificate regarding cipher code.nd check signal book shall
be submitted to the currency officer by the holder of the some on
1 1st January every year
n 2. i( April every yetu
1st July every year
1st September
(Inst. 4 (7) under T.R.3, Treasury
Coder Vol. 1)
14, The C & AG is regarded as a friend, philosopher and guide of the committees is
defined in introduction to Indian Government Accounts & Audit in Para
2.35.10
3.36.10 4.37.10
Various taxes are levied and collected by Union Government but assigned to states
is defined in CO./. (orpstituion of India) in article
1.260
2.262
3265
%ns:4.. 269
15. Cash verification are defined In treasury code under treasury rule
The method of paymerrt of interest 6n.pronthsory notes and stock certificates Is
defined In Government Securities Manual under paros
L20&47
Us: 2. 30&47
3.40 & 47
4146 & 47
28. The classes of advances and other recoverable amounts for which plus and minus
memoranda is kept at the treasuries Is mentioned In AP Accounts code volume-;;
under local ruling in article
1.70 2.80
TrtIlJ 4. 100
Instructions issued to Government servants for keeping public moneys on hand and
verification of cash balance is defined in treasury code volume-11 under
1. SR 1 &2 oiT.R4
I S.R 18 OtT.R 5

4.S-.R1&2oiliR 1
A government servant retired on superannuation on 31.03.2010. He has commuted
maximum pension admissible and received the commutation value with other pensioner
benefits simu!toneousJy. What is the due date of restoration of pension
commutation?
The checks exercised in audit of establishment bills Is defined in Introduction to
Indian Government Accounts and Audit in Para
1.400
3.430 4.450
Provisional pension Is defined In APRPRs under rule_____
1. So
2.. 51
A register in Form No should be maintained by the treasuries showing the names
of individuals who invested the Government promissory notes loan wise with G P NOTE
Na. Serially
1. 3A Ans.: 2. 9 3,10 4.14
An Officer white drawing a pay of Rs.73,270/- on foreign service retired on
3107.2018 on superannuation.. Had he not been deputed his pay in parent Department
would be Rs.67,990/- . What is the pay to be taken for cakulation of pension &
gratuity.
1. Rs,73,270/?
I R.s69000/?
n: 3. Rs.67990/
4. Rs.69.750/?
(Note 7 under Rule 31, &P. Pevsd
Pension Ruks)

4.31 years 6 months

(Rule 45 (3) (ii). AP. Revised Pension
Rules)
1.2. By whom the salary and other conditions of Comptroller and Auditor General of
India are determined
1.. By the President under Article 148
By the Cabinet Minister of central Government under Article 152
By the Supreme Court of India under Article 148
SO-2-3()8 j N.OVEM9ER 2018. APPSC
1..TR-10
1. 1.4.2028
Ans2, TR-ii
2.. 1.8.2023
3. TR-16
4 TF-19 ns.3, 1,4.202
4. 1112026 SO-2-309 -4
NOVEMBER 2018 - APPSC
6 Subordinate
25 Duties levied by the Union but collected and appropriated by the State Is
explained in C,OJ (onstftution of India) in Article
1-2651
2.266
3.267
Off1oer - Part II - Made Easy
29. By whom the strong room fitness certificate for the 1st time should be issued
and its valid period
Ascistant Engineer valid for 2 years
Currency officer RBI valid
+ for Syears

26 The paid vouchers received from the STC)s after accounting for them by the
concerned accountant should be kept under personal custody of under lock and key.
LATO 2. DTQ
%r;': 3. 11c ad Accouiitaii
Concerned Accountant
Looai Ruling 12 under Articles 5-99, Account Code, Vol. H)
2.7. The role of Audit and
Administration are
complementary to each other is commented In Introduction to Indian Government
Accounts & Audit in Para
14.12

3.16-12
4. 17.12
20. The expenditure under T.A. audit is defined in Introduction to Indian
government Accounts & Audit In Porn
1.460
1. 461
:3. 462
.4. 463
Ans: 3. Executive Engineer valid for I yen 4. DTA valid for 3 years
(Inst. 4 under 'tR.l 1, Treasury Code,
Vol. 1)
30. If the Dote of Birth of a Superior Government Servant
Is 01.07,1 960 the date of
retirement on superannuation pension is
1. 31.07.2020
2-10,06,201:8
3.3107.2018

(EXe. instruction (I) under Rule 42,

A.P. Revised PensIon Rules)
Invalid pension is granted under rule of AP Revised Pension Rules, 1980
1.42 2.33
.'U%: 3, 37 4.38
31. Who is competent authority to order the branch of State Bank or a Treasury to
keep open on recognized holiday to conduct treasury business.
LDTA
'his; . (iIh'ttu
AG
4, Currency Officer
(Inst. 2 under TR.3, Treasury Code,
Vol. I)

SO2310 -f NOVEMBER 2018 APPSC

I
Subordinate ornC�5 - Part U
33. The Comptroller and Auditor General of India is appointed by
Under Article
Prime Minister under
article 148 of CO-[
Supreme Court judge under article 152
.'In: .3. President by warrant under his hand and seal under article 148
4. Cabinet uf Ministers of Central Government under article 148
34. Appropriation bill is explained In Constitution of India under Aztfcle
1. 200
2.201
3.202
sJ1
35, There Is no complete information on record with regard to Dote of Birth of the
Government Servant. In the Service Book only the year Le. 1990 was found to have
been recorded. Then the Dote of Birth should be fixed as
1. 01.01.1990
3.01.09.1990
4. 15.07.1990
36. The principies of governing audit of sanction of expenditure is laid down In
introduction to Indian Government Accounts & Audit in Pam
I. 108
3. 18.8
SO-2-31 I
-Made Eay
.37. the minimum pension Payable is Rs.
I. Rs.3350 PM
Rs.3500 PM
Rs.5000 PM
i4.. Rs.6500PM
(G.O.Ms.No.51, Finance (HRM,VJ'
Pension) Dept., Dt,: 08-05-2015)
38. When the pension is calculated according to the formulo works out to
Rs.40,254.20, this should be rounded off to
1. Rs40,2S()
Ins: 2. Rs. 4025S
Rs,40,254
Rs.40260
(Rule 454), AP. Revised Pension
Ru4es
39. The checks exercised in audit of receipts is explained in Introduction to
Indian Government Accounts and Audit in Para
1.237
2238
'Ins: 3. 239
4.240
40. The maximum limit fixed for the grant of retirement of gratuity from 0104-2016
Is
1., Rs.7.00 Lakhs 2. Rs.$.00 .Lkhs 3 Rs.10.00 Lakh.
"hus: 4. Rs.1l'OO Lalths
(G,Q,MsNo. 6 Finance (HRM.V.
Pension) Dept. Dated 11.01.2016)

NOVEMBER 201 . APPSC :i

Subordinate Offloerg - Part II
SO. The terms cwsoRdated' funds, Contingency fund and Public accounts explained In
Constitution of India under
Article
266 i
264 & 265
3 22 & 263
4. 260& 261
Si. Exemp(ion of property and Income of a state from union
taxation is defined in COI in
1.287 2.288
Ails: 3, 289 4,290
Finance Commis5lon makes recommendation to the President as per constitution of
India under article
L201 2.211
3.251 \I1s:. 4. 281
Surcharge an certain duties and taxes for the purpose of union Is defined in
Constitution of India under article.
1.261
2.266

4,273
$4. Who is competent authority to permit the present of a bill before the
legislature of the state which will involve expenditure on consolidated fund of
state If voted
1. Chief MlnLster

3.. President
4., Central Government
(Ad. 202. Conitltutlon of India)
SO-2-313 : NOVEMDE
- Made
Question iDs
109222109455 to
0Jd1 109222109500
(From Questions 55 to 100)
55. Boyrs service means service
rendered prior to the attainment of_ years of age?
1. i6yrs
2.20 yrs
ns: 3. UI yr.'
4. 25yrs
(Rule 13. A..P. Revised Pension Rules)
56. AnticIpatory pension is payable as per APRPRS under rule
1. S0-Pi)
-III s;2, i A)
3.. 52-(A) 4.53-(A)
57. The main aspect of efficiency-cum-perform once Audit are
Efficiency Audit
Economy Audit 3, Performance Audit
Atis; 4. All tkc bove
SB. A Government servant In his service had the events (a) kept. under suspension
for 1 year as specific penalty (6) deputed to foreign service for 2 years (c)
deputed for service training for 6 months. What is non-qualifying service.
2 Years
3 Years
3 3 Years 6 Months
\ri '1. 1 year
8 Subordinate Offi .r. Part U- Made Easy
46. The validity of interest warrant period Is
1. 3 months
2.6 months
41. The occasions on which a fresh pay slip is issued is explained in introduction
in paras
1,398-399
399

3,405-406
4,408-409
The important points on which the Auditor has to devote his attention for the audit
vouchers Is defined in Introduction to Indian Government Accounts and Audit in Para
1.212
2.214
3.215

The compassionate allowance defined In APRPRs 1980 under rule

1.10 2.20
3.30 11T!i]
42. The common features between deposit certifkate and annuity Certificate is
defined in chapter-IX of G.S.M in Para
1.100 2-102
Wmmtumi4.109
42. The best form of Security, by taking Into consideration of safety and
convertibility is
Stock Certificate
Bearer l36ntl
.:Ins .3. Government Proniis,sory Note
4. Treasury Savings Deposit Certi.ticate
(Pars 11, Government Securities
Martuel)
UWtHTJ]1tk1L9
4. 1 year
(Pare 39, Government Sut**lea
Manua')
The Item of expenditure to be charged on consolidated fund of state without subject
to the vote of legislature are laid down In Constitution of India under article
1.203
2204
1205
Us: 4. 202(3)
47. A Superior Government Servant who retired on superannuation on 30.06.2018
A..N with a total qualifying service of 31 years 2 months 10 days What is the
weightage (Spi.. Addition of Service) to be given
1.3 years 2.5 years
Ans: 3. 1 y'ar 9 mon Lh.s and 20 days 4.2 years
(Rule 294 A.P. Revised Pension Rules reed witI (Pare 6, G,O.Ms.No.100. Fin.
.(PenJ) Dept.., DL6-4-2010)
Borrowing by state is defined in Constitution of India In Article
WAM
21308
3.309
4,310

S0-2-312flEMBIAiAsc....1
2013 APPSC
10_. Subordinate
59. 4 book containing secret memorandum of differences between genuine and forged
note is supplied to the STOs having currency chest and treasury officers is
supplied by
Government
Collector
60. Who is competent to conduct periodical verification of cash held in Treasury
and deposit accounts once in half year Is
ins: 1. Di\ or Any Officer iuthorl7ed by Hun
DTA
Government
AG
61. Different classes of journeys for which T.A. admissible is defined in
Introduction to Indian Government Account, and Audit in Pare
1.440
kns:2, 418
3.450
4,451
62. The period of currency of Stock Interest drafts is indicated In G.S.M. under
Chapter IV in Para 1.38
%11s: , 3(J
Officers - Part U Made Easy
A register of ailpadlocks ondkeys belonging to Dlstrkt treasuries and sub-
treasuries should be maintained in Form Na.
,\i: 1. 26 2.16 3.12 4.20
(Inst 5 under TA. 11. Treasury Code,
Vol 1)
A Personal deposit account where cheques are honoured subject to availability of
balance including the receipts having been added should be maintained In Form No.
TEl 11
TA 10
MW1M 4.TA2
(Art 58. Account Code, Vol. I)
65. Who Is competent to sanction the interest on belated Payment of Retirement
gratuity is.
Head of the Office
Head of the Department
1. Pension sanctioning authority
TLILfTt1'jIJi11lffgfli
66.. The payment of Interest on Interest warrant Is recovered In the Treasuries in
Form No.
1, No.9
TTY :& u 4.15 (Pare 38. Securities Manual)
The age of retirement on Superior service on Superannuation pension is
1.5 6 years 2. 58 years
uS: 3. 60 yeir: 4.62 years
(G.O.MsNo. 147. Finance
(HRM IV) OepL, Dt. 30,06.2014
read with Sec. 3(1), AP Public
Ernpoyrnent (Regulation of Age of
Superannuation) (Amendment) Act,
2014 (Act 4 of 2014))
67. A Government servant while drawing a maximum pay of time scale of Rs.23,100/-
to Rs.67,990/- from 01-10-2017 retired on 30-09-2017 AN. The rate of increment
after Rs,67990/- is Rs.1,760/-. The pay to be token into account for the
calculation of pension is.
M1t t1tW1H,
Rs.69,650/?
Rs.67,990/?
Rs.68,000/?
(Exe.. Inst. (l') under Aue 32, A.P.
Revised Pension Rules)
69. The authority competent to conduct technical examination
of Sub Treasury atleast
by
1. Once is Two Years by the AG.
'Th: 2. Once in every cilendar. vtir by the DT(
Once is every Two Years by the DTA
Once is every calendar year by the OTEl
(S.R.. 12 under T.R. 5, Treasury Cods,
Vol. 1)
3.265 4.267
71. The payments made at the level of sub treasuries are subject to check at
District treasuries in order to ensure that the sub treasuries have exercised the
prescribed checks before passing the bills for payment is explained in AP Accounts
code volume-11 under note 3 below local ruling 2 In article
1.42 2-45
72. The state transaction are wrongly entered in banks daily Statement of
transacflon of Central Government or Vice-verse are dealt with in the treasury are
explained in AP Accounts code volume-U under article
1.40 2.42
3.44 NEV
73, The Death Relief payable to a superannuation Pensioner drawing a pension of
us .3 7,1 00/-Whose wife died on 20,05.2018 Is --- Question Deleted by APPSC
Ans 1. Rs.10,000 2. Ni]
3. Is.7,660 4, Rs.5,000
QUCi(iUn t)cktctl by
because there is no Rlvnt Answer. (.0.Ms.No.39 Fin (HRM-V)dt.013/03/2016(6..O.MS.
No.102 Fin(Pen) dt.06/04/2 010)
The Principles of audit against sanction is explained in Introduction to Indian
Government Accounts and Audit In Para
262. 2,263
70.
ns:3. 47
4.49
Subordinate Officers Part. if- Made Easy 11

4. Director of Printing
(Note under Inst.. 4 (7) under T.R. 3,
Treasury Code, Vol. I)
3.40
4.41
SO-2-314
SO-2-315 -4 NOVEMBER 2OI8-APPSC

NOVEMBER 2018 - APPSC

L.
74. A Government servant in his entire service has availed fo4owing periods of
leave (1) EOL on Persona) Affairs yrZ month (ll)EOL onMC9months,, what Is the non-
qualifying service
1.4 years 10 months
'uis . 4 years 1 month
1 year 1 month
1 year 10 month5
(Rule 21, A.P. Revised Pension RuIee)
75. The term "ways and means advance" Is defined in Introduction to Indian Accounts
and AudIt in Parr,
I 6617
.Lns: 3. 88 4.99
76. The duplicate keys of all the pad locks used in District Treasuries and Sub-
treasuries should be exchanged with the keys In use once in every
Year
Two Years

4 Five Years
(Inst. 5(a) under T. R, ii, Treeata'y
Code, Vol.1)
77. When the Government servant retired an superannuation on 30-06.2018 what Is the
pension that can be commuted when his .superannuation pension is Rs.41,600/..
Rs.8,320
Rs.tZ,430
R.. 16,640
12 SuborcithMe Officers Part II- Made Ea*y
78. The procedure for repayment of lapsed deposit Is explained In AP Accounts code
volume-ft under articles

2. 64 & 67 16S & 67

4.66 & 67
For recording transactions relating to the Central Government the registers to be
maintained by the treasuries is Indicated in AP Accoucfl code volume-it under
article
1.71
2-81
390
The principal forms in which Government securities are held and their advantages
and disadvantages are defined in Government Securities Manual In paras
1. 7 to 110 2., 8 to 10
ns 3. 9 to 11
4. 10&. 11
81. The drawing accounts in respect of those who draw cheques against letter of
credit should be
maintained it, Form No.
1. TA 22
3. TA 10
4, TA 35
(Art. 57, Account Code, Vol. II) Subordinate Officers - Part ii
82. Whenever a pad lock at a treasury is out of order, the DTO should send them to
repairs
1. Local Mechanic for urgent repairs
n: . C(.114,1 41
Superfl1tent1ent P/IJ W0l'k.1Lo)
RBI
DTA
(Inst. 5(d) under T.R. 11, Treasury
Code, Vol.1)
83. The authority for taxation of the rate of pension contribution and leave
solar,' contribution of their recovery from the foreign employer is?
1. AG
2, State Government
3. Head of the Office from which the govt- ,Servant was deputed
84. Lapsed deposit statement in civil courts, the Judge should send in duplicate to
the
1.1)10
3. High Court 4. DTA
85. Note of error to be recorded in the accounts of previous finandal years,
affecting alterations is issued by
tns: 1. AG
DTA
DID
Head of Department
Made Easy 13
86. The authority competent to inspect treasuries periodically is
Currency officer of RBI
Government
4 DTA or any officer deputed by him
(Rule 1 Appendix IV, Treesurt Code,
Voil)
87. All padlock boxes, locks and keys used for remittance purposes are the property
of
I State Government
DTA
District Treasuries & Sub-treasuries
(met S (a) under T.A. ii, Treasury
Code, Vol. I)
88. What Is the period of payment of enhanced rote of family pension to the widow
In the event of death of a pensioner
For We
For 7yrs
11s: :.. 011iceu' ol Indian Audit Dept

4. Rs.10,000
(Rule 2 under App&idix IV, A.P. Revised Pension Rules)
SO-2-316 * NOVEMBER 2018APPSC
\flS 1-, 1Iie1(1 ut the
iepart men

f'or a period 7 r5 not e(ceedmg a date on which ihe peninner

ou1d attain 65 years
I age if he were to be iIlve
4.. For 10yr
(Rule 50 (3) (a) tI). A.P. Revised
Pension Rules)
SO2-317 ' NOVEMBER 2018- APPSC

SO2-319 ---- NOVEMBER 2018- APPSC

NOVEMBER 2018 - APPSC
ns 3, 1hilfvears in Form No. 13
4. Monthly in Form No. 13
if interest on Government Promissory note remains unclaimed/or over20 half years
it requires sanction of
I. UTA 2. DTO
Us: 3. Public Debt order
4. Government
(Rule 21 Public Debt Rules as per AppendIx II (a))
Recruitment and condition of service persons serving union or a state is defined in
Constitution of India under article
1.308
3.310
4.311
%. What is minimum qualifying service after- rounding of required to earn pension
is
11, irs 2. 7 yrs
4. 33yrs
Subordinate Officer Part II
97. The 1st list of payments along with paid vouchers should be Sent by RP on 10th
of eveiyi month to
1 DTA
\(
3. Governrnen.t 4.DTO
98 A Government servant In his service had following events
Service as apprentice 1 year,
Suspension 1 year 6 months there is no mentIon 05 to how it was treated. What is
non qualifying service
Made Easy 15
The differences b~ en Government accounts and commercial Account's are eirpiolnecl
In Introduction to Indian Government Accounts & Audit In paras
1. 1 to S 2.StoiO
4. 15 to 17
Payment of Interest on Government Promissory Note should be recorded and altered by
the DIV In Registers In Form
No........ And Form No..
Form 3A and Form No.15
Form 9 and Form No.1 7A
Form 3A and Form No 17A
(Pare 42 Government .Securities Manual)
99. Cash verification defined In fteaswy code under rule_____
1,TR4 2.T.RS
3. TR 6
90. interest on stock certIficate is payable by
Treasuries
AG . 1W)
91. in the register of deposits in Form T & A each entry should be serially
numbered for every -separately.
1. Month
I Calendar Year
:. 1:inlncj-I Yeai
92. The responsibility of the treasury officer In safe quordlng the Financial
interest of the holder of the securities as well as the Government Is defined In
chap ter- i of GSM In Parc,
14 Subordinate Qiftoers- Part U - Made Easy
93. interest on Government Promissory note Is payable - on the bill presented by
the holder In the Form No,
1 Annually In Form No.14 I Half year In Form No.3A
Us: 4. 8
4. Quarter
1-4
2.6
3,7
SO-2-318
'fl5: 1. Currency Officer of Public Debt o(ik:c
Para 36 (a, Government Secwies
Manual
2. 1 Year 6 Months 3.2 Years 6 months 4,6 Months

Subordinate Omeer. - Part U Mad E

Subordinate: O'iier . Part U Made Easy 3
QUESTIONS AND ANSWERS
1. The competent authority to make payment in the event of Natural Calamities as
floods, Cyclones, earth quakes etc.,? (Qld2070171$01)
1. D.T.O

3, Tahsildar 4.S.T.O
(TL 21, Treasury Cede, Vol I)
2. What is the Time limit for remlttiq the revenue collected on behalf of the
Government into Consolidated Account of the State ? (Q. Od.207OJ 71602)
I. Within 5 days . Within 7 days
tic: 3. imrnediatei,
4. 14 Days
3. What Is the periodicity of Technical examination of the Sub Treasuries by the
District trecsury? (Q. Id, 20 701 71 603)
'1n i, Once ui t
2. Once in (3 months
3 Once in 3 months
4 Once in 2 years
($,R. U under T.R, S, Treasury Code, VW, I)
4. What is the retention er!od of Sub-vouchers? Q.0d2070171604)
L 1 year 2.. 2 years
..\j 3. 3 yea r,.
46 years
* tietloit DeletedbyCommission
5 Which of the following vouchers
should be treated as valid voucher? Cjd20701 71 605)
.1, Paid voucher
2. Signed voucher
3 Signed by the payee
4. Containing distinct pay
Question Deleted by Commission
6. Who Is the competent authority
to issue duplicate PPO In the
event of loss of original PPO?
(a., 1,2070171606)
Mis: 1. Accountant General, .R, IIyderabd/ Stale Audit O1tit.:e
2. Sanctioning authot'y
Head of the Dept
(list.. Treasury Oificr 85 sander T.R. 16 Treasury tode,, Vo$J)
7. The competent authority to Issue duplicate Pensioner's half In the event loss of
original while in the custody of Pensioner? fQJd.20701 716O7
1, Accountant General/ Local Fund
.ths: 2. 1)1st. Treasury Offi
3, Suh1'raury Office
4. Director of Treasurie and Accounts
(Sit.. 85 under tR. 16, Tretiii'y Coe Vo}i}
MAY 2019-- I
St)4423 MAY 2019 - *PPSC
4 Subordinate
8. Who is the competent authority
to issue duplicate Disburser's hot/In the event of misplacement at Treasury
(Q.id.207017l&0S
Dist, Treasury Office
Sub Truaurv Office
ns: 3. Accountant General/ tat:c Au t.I 1
4, Sanctioning authority
(S,ft, 85 urdec T.R. 16, Tresur Code, Vot..0
9. What is the Time limit for seizure
of pension which remains undra'wn ? (Q. Id. 2070171 09
1. More than I year
'tns: 2.. More than 3 years
More than 2 years
None
(S. R. 86 under T.R. 16, Trswy Code, Vol, 1)
10. What is Monetary limit for affixing Revenue Stamp on the receipt? (Qid.20702
72610)
I, Rs.1 I
Its..20/ -
Rs-500/ -
An,.-,: it. Rs.5000/ -
45.11 2 4s) urder TR. 16,. Treasury Code, VoLl
11. The DDO shall review TBR every (Q..1d.20701 71611)
I. Weekly

3 Morithy 4. Quarterly
(Note 2 undCrlfl%t. 33 4) under tR 16,
Triur Code, Vol. I)
SO-2-324 -4
Officers Part. H Made Easy
What is the Time limit for payment of arrears of pension relating to deceased
pensioner to their dependents? (0-1L2070171612)
Ths: I. One year 2.2 years
3. 6 months 4. No Time hrnt
($.R. 87 (b) urdecT,L 1.6 Treaurv Code, ValtI
12. The date upto which the LTA to be made to the deceased pensioner's
dependents/legal heirs? (Q. td.20701 71613)

iJpto end of month of death

Upto date receipt of death certificate.
From the date of receipt of legal heir certificte
(&R.. 88 IJrdeV T.R. 16, 'fre is ury code, Vol.1)
14. Who Is the compe' :nt authority to effect the Court ottcchment? (Q.ld 20701
71614)
1. DTO
2 1)1)0
Sub-Treasury Officer
Government
(5-11 2.2 under T.R. 16, Trewry Code, VoLt)
IS. In which place a Persioner should draw his 1st pie isbn? (Q1d.20702 72615)
At D.T.O concerned
Any Dist. Treasuries In state
Sub-Treasury Office at hisf her option
flS: 4. From the. Sb-Treisurv [lice concerned sphere he Last workzl i.e. retired
16. What is the primary document required for drawl pay and allowances to the
transferred employee at new station? (0id.2070171616)
1. Transt�r Order 20. What is the validity period of the gratuity authorization
authorized by the Accountant General, Andhra Pradesh, Hyderabad ? (Q-1d.20701716201
l.Zyears
Subordinate Offloers - Paxt U Made Easy 5
MAY 2019 -APPSC
C.T.C.
Non drawl CerIi.ficaLL [T.R. 23, Treastry Code, Vol. I
Quote the rule where a Treasury Officer shall not honour a claim which Is
disputable? (Q,.Id.20701 71617)
flS: 1. TRill
2TR.32 3.TRJ6
4. SR 2 oITR 1ff
Who Is competent authority to issue orders for conducting Treasury business on a
public holiday through bank? Qid 20701 71618)
1. Government
'.STO
:3. DISL Treasury Officer
kns: 4.. District Collector
(inst. 2 un4er 1.11 3, Treasury Code, Vol-1.
1.9. Whatls the validity period of GPF final withdrawal authorization Issued by the
Accountant General, Andhra Pradesh, .Hyderabad? (Q Id, 20701 71619)
1, 3 months 2.9 months
\ii:. J. 6 inonth.
4. 1 year
'Question Deleted by Commission
.fl5: z. 3 yt1.ir.s
6 months
1 year
21. What is Time limit for drawl of revenue deposits? (Q.ld.2070171 621)
An". 1.3 month
2.6 months 3.9 months
1. year
22. What is the Time limit for drawl of Surrender of Earned Leave? Q.Id.20701
71622)
1 Month
6 months
1 year
ns: 4.. 90 days from the date I order
'Questhrn Deleted byConunission
23 Who is the competent authority for issue of LPC in respect of MS Officer?
(QJd,20701 71623)
1. Collector
2, Accountant Genera], Andhra Pradesh. Ilyderabad
4. CCLR
'Question Deleted by Commission

SO-2-325 MAY 201 - APPSC

Subordinate Officers Part II

34. What is the validity of ccwtlon deposit paid by the students In medical
colleges? (Q.1d.2070171 634)
i. Upto 4years
Upto 3 years
Upto 6 years
Ans: 4. op to 7 years
(Art. 271 (i), Firimcijt Code, VQI.i)
35. What is the validity of caution deposit paid by Midwives and
compounders undergoing
training in Government medical institutions? (Q..ki.2070171 635)
1, Upto 3 years 2. Upto 1 year
lipLo 2 Vt'ars
4. None of the above
(Art. 271 jil, FiftarldfW Code, Vo1i
36. What Is the validity of a sanction order of temporary advance of GPF of on
employee? (03d.2070171636)
Ils: 1. Upto 3 nionths
Upto 6 months
Upto 9 months
None of the above
* Question Deleted by Commission
37. What Is the validity of the pay fixation order? (Q.kL20701 71637)
ins: 1. 6 months from the dale
i approval
2.3 months from the date of
approval
3.. 1 year from the date of
approval
4. None of the above
Made Easy 7
38. What is the Time limit within which Tour TA Claim shall be preferred by the
claimant to the Office? (Q.id.20701 71638)
iinriiiflr
6 months
1 Year
3y�?
(Note 3 'Under Art, 52, Financial Code, VC&1
39. Whatistheperiodofpreservorion of Establishment paid voucher?
(0.1d.1070171639)
6 complete .h anc11 ycar.s
1 financial year

4. None of the above

40. What is the period of preservation of Service book of the employee who resigned
or whose services were terminated and no pension is paid? (Qid 20 701 71 MO)
1. 3 years
'%n:2. S year
16 years
10 years
41. Who is the competent authority for pre-audit of orreor claim below 6 years?
(0.1d.2070171641)
1 Government
1)1st, Treasury Office
Director of Treasuries and Accounts
\ns 4. Accountant General

SO4.427 MAY 2OIG-APPSC

6 Subordinate Officers - Part It Made Easy
24. Quote the #t4e which stipulates the specimen signatures to be obtained from
0007 (0.1d.20701,71624)
-2, SR 2(1) oITR 16 3SR2(g)oIAPTC ie 4. TR lB
25. Quote the rule under which the Treasury officer insists for ink signed cop#?
(QJd.20i0171625
us: 1. Art 45 2. FR 16
3Art52 4. Art. 14
Question Deleted byCommission
26. Which of the following certificates are to be appended on February salary bill,
by the ODD? (QJd2070171 626)
1 Service Verification
2. APEWE
Anc: 3. Income Tax
4, Permanent Advance
27. Which of the following Certificates are to be appended on March Salary bill?
(0id.20701 72 62 7)

FL'
Permanent Advance
All of the above
28. Which of the following certificates are to be appended on April Salary bill?
(0.1d.20701716281
1. Income Tax
2.. APEWF
3. Service Verification
29. Which of the following certificates are be appended
in May Salary bill?
(0.1d.,20701 71629)
1. Income Tax
2. APFWP
nc: 3. Service Veri fit: i1. 10 n.
4. P'rtnanent Advance
30. The obsequles charges enhanced by the Government under RPS 2010 to the
employee? (Qid.20701 71630)
25000
1 month bask pay
None of the above
31. What is the death relief to be paid to the pensioner? (Q.Id.20701 71632)
1.10000
2.5000
3. 1 month basic pension OR 10000 whichever is high

32. What is the percentage of DR allowed on Financial Assistance?

(Q.ld.21170171632)
1, 50%of'FA 2. 31% of PA

4. Enhanced with regular DR

33. What is the periodicity of Differently Abled pensioner to submit handicapped
certificate to the Treasury? (QJd20701 71633)
1. Yea ny
2 Om in 3 vears

ns'. 4. Permanent Advance :3. At the 1st time

4. None of the above

SO-2-326 MAY 2Ui9APPSC I

8 Subordinate Off!
I
Sulxrd1zite Offloers - P*xt II
SI. What Is the fee prescribed for deposit of valuable articles Into Treasury for
safe custody by the local bodies and other autonomous bodies ? (Q.Jd.20701 71 651)
1.20/?
5L What Is the fee prescribed for the deposit of safe (OR) cash chest Into
treasury? (Q.ld 20701 71652)
1.30/?
2. .50/.
S
4.. No fee
53. What is the fee prescribed for the deposit of valuable articles In to treasury
by the Departmental officers? (0.1d.20701 716S3)
1.30/
20/?
50/ -
\iis i. No it
54. What is the fee prescribed for with drawiofsafecustodyarllcles by the
Departments within 3 years? (Qid2070172654)

2. 50/- per Art/PG 1100/- per Art/ PG

4 Rs..25/- per Anrn/for 3 years
- Made Easy .
55. What Is the weightage allowed In addition to qualifying service to the
Superannuation pension prior to RI'S 2020? (0.Id.20701 71 655)
I: 1. 3 &!H
5 years
2 Year
No weightage
56. What Is the weightoge allowed to the Family Pensioner? (0.1d.20701 716S6)
1.3years 2 Syears
Aric: 3. Not 4applictable
4. 7 years
(Rule 29, A.?. Revised Pension Rules)
57. What is the weightage allowed during 2010 RPS to the superannuation pensioner?
(0.1d.2070171657)
:flS 1. 'CL1FS
2. 3 years 3.4 years
4. No weightage
tRule 29, A.P, Revised Pension Rude rqd with G.O,Ms..No..100. Flnarsc* (Pnslon-P)
Department Dat.d 06-04-2010)
58. What Is the percentage of the Anticipatory Pension allowed to the Pensioner?
(0Jd.20701 71 65.8)
1.75%
180%
3-100%
.\ns', 4, 904
(Rule Si-A, A,P. Revised Pension Rule;)
SO-2-329 .-{ MAY 2019 - APPSC:
2. 30/?
3.50/. 4.
.50/?
4. No fee
Ths: 1. 111,0
Accountant General
State Audit
Government
43. Who Is the competent authority for deletion/ inclusion of Major Head? (Q.ld.20
70172643)
ns: 1, CA(r
Accountant. General
Director of Treasuries &. Accounts
Government
44. Who Is the competent authority
for sanction of supernumerary
posts? (Q id. 20?O1 7.1 644)
L HOD
2. Collector
3.A.G.
kw1m1JUi,thVi
What Is the fee prescribed for Issue certificate of credit in case of Ioc5 of
original chalkrn? (Q.1d.20701 71645)
1.50/.. th:2. 10/?
3.100/, 4. No lee
45. What is the fee for Issue of dpIkate PP'O in cases of loss of original P90 by
the Pensioner? (Qdd20701 71646)
1. 10/?
2.50/?
i: :. i
4. No fee
($.R. $3 wdr 1R. 16, TRury Code, Vol. I)
S0-2?
32s ____
oers - Part II Made Easy
What Is the fee prescribed for issue of certificate of payment to a private party
If the payee!. copy Is lost? (Q1d.2070171647
I. Rs-10/?
2. 50/?
Am. 3. Ws. I/
4.100/?
48. What is the Time !knit for cancellation of un-paid cheque from the date of
issue' (Q-1d.2070271648)

2. 1 month 3, 3 months 4.6 months

49. The Time llm!tforckilming TA bill at Treasury? (Q.Id.20701 71649)

2.3 years 3.iyear 4.6 years

50. What is the Time limit for preferring LTC claim to the office from the date of
returning journey? (Q1d.20 701 11 650)
1., 3 !flr)flthS 2. 60 days 3.iyear

* Question Deleted by Commission

41 Who is the competent 47.
authority for pre-audit of
o,-rear claim above 6 years?
(0.Id.20 701 71 642)
MAY 2019 - APPSC

Subordinate Officers Part U- Made Easy ii

10 Stilxrdinate
59. What is the percentage of the Anticipatory gratuity allowed to the retired
official? (Q.ld.20701 71659)
1.75%
2.85%
J1: :. oi
4.90%
(ul SI-C, A.P. Revised Pension Ru'es)
60. What Is the form number In which the cash book is to be maintained by the 000?
(Q.1d.20701 71660)

Form 22
Form 47
Form 88
61. in which of the below
circumstances, the
compensatory allowance Is paid to the Govt. Employee (Q. ld,20701 71661)
1. Superannuation
2. Voluntary retirement
Ans 3. Dismissed or removed from service
4. Transter of one service to another
62. Who is the competent authority for Sanction of compulsory Walt beyond 90 days'
(Q, ?d.20701 71 662)
Head of the office
HOE)
Collector
4. Govern men
Off1oeri - Part n- Made Easy
63. What is the perntage of pension a retfred official can commutate? (0J&20701 7-
166-31
'.33%
tns2. 1O
3.50%
4. None of the above
64. Who is the competent authority for sanction of increment during EQ!. on Medical
grounds beyond 1 year? (0.1d.2070171664)
I. Appointing Authority 2, HOD
3. 1)1)0
iIIW4r,ijiintajiip
* Question Deleted by Comm Lion
65. Now many different categories of pension are there as per revised pension
rules? (0. Id. 2070171665)
1.4 2.3
3-1
6.6. What is the percentage of pension allowed to the Family Pension? (Q.1d.20701
71666)
I. Pull
2.50%

4. 7S':ip
{Rule 50(1). &P. Revi.ed Pension Rut*s]
57. The effective date of
implementation of new pension scheme (NPS) in AP State? (Q. 1d.2070171667)
1. 1st Jan, 2004
Ans;2. 1st Sept. 2004
11 t Sept. 2005 4, 1st August 2004
68. Now many months in advance, a (Iowrnment employee who Is going to retire can
submit his pension papers to the pension sanctioning authority? (0.Id.20701 71668)
n,,: 1. 6 months
2. After the date of retirement 11 year prior to retirement
4. One month before the date of retirement
69. Which of the following authorities can sanction pro visional pension to a
Gazetted Officer? (Q.ki. 2070171669)
1, Dist. Officer
District Collector
HOD
nEI
70. What Is the basis for calculating basic pension? Q.1d.2070171670J
10 months average pay
50% Basic Pay + DA
pay
71. What Is the maximum gratuity allowance? Q.Id20701 71671)
1. 3.5 lakhs 2Slakh
Am: 3. 12 lakh'
.4. 7 Lakhs
(G.�O..MS.No. 6 F ince (HRM,.V-Pei4on
Deprtm.en Dated 11.01.1016)
72. Incaseofpensionerswhereabout are not known what Is the effective dote from
which date the Family pension is to be commenced. (QJd 20701 71672)
1, Ftom the dale of disappearance
'Ins: 2. 1 Year after from the dl,,itv of filing of' Fl
3.11 years 4.7 years
73. The CVP will be restored in pension after how many years of its poyment?
(QJd,2070171673)
12 year's
10 years

4. 11. Years
74. What Is the rule applicable for sanction of anticipatory pension and
anticipatory Gratuity? (0.1d.20701716-74)
,\ns: 1. Rule 51 (A&.C)
Rule 49 (E&F)
Rule 33 (CAD)
Rue 2.3 (R&B)
75, What Is the minimum Pension under RPS 2010? (Q. 1d.2070171675)
1.6700/- 2.50.00/.
4.7200/?
76,
.7200/76, Who is the competent authority for sanction of PFQ to class IV employees?
(Q.Id.20701 71676) 1. Accountant General
3, Dist. Treasury Officer 4. District Collector
Us: 3, last Drawn emoluments
4. 50 % of last drawn basic

Question Deleted by Commission

S04334. I i*v 2019 - APPSC
MAY 2019 APPSC
12 �ubctthiate Officers Part U - Made Easy
Subordinate Officers - Part U
8$. The salary of Governor con be charged Into which of the following funds? (Q.kL
20 70171685)
1, RBI
Contingent fund
Public account
~ns: 4. Consolidate fund"
86. Who is the competent authority for constitution of Finance Commission ?
(Q.Id,20701 7168)
Ari: 1. President of India
Prime Minister
Finance Minister
Supreme Court
87. Whkhofthefollowlngauthoritles have the Contingencies fund In the state at their
disposal (Q.Id.20 701 71 687)

2, Chief Minister
Finance Minister
Chief Secretary
88. WhiCh of the following articles denotes the contingent fund? (QJd.2070171 688)
Art M OIAPFC Vol-I
Art 202 of constitution of India
Ans. 3, Art 267 of Constitution

4, Art 32 of APTC Vol-I

77. In which of the below cases, the Commuted value of pension Is not admissible?
(Q.Id20701 71677)
n: 1. Fanlil, Penjji
Z. Superannuation 3. Voluntary
4, Invalid
78 Who will prepare the annual Financial statement (Budget) and place it before the
legislature? (Qid.20701 71679) 1, Accountant General
2. Director of Treasuries and Accounts
Etns; 3, Find rnt
4, None
79. What Is meant by Grant? (QId.20701 71679)
An: 1. Amounts dnc-1 iibricd by the kisil,i iii ri
Amounts sanctioned by the Cabinet
Amounts sanctioned by the CM
None of the above
80. Which artkie of the constitution of India denotes that a statement of the
estimates of receipts and expenditure of the state for each financial year has to
be laid before the house of assembly? (Q.Id.20701 71680)
Art205 -
1. Art204
Art.203
ns: 4. Art. 202
82. Which of the following authorities is the competent authority for Irittoductian
of new detailed Head of account Under a particular Major Head? (0.1d'2070171681)
1. CAG
L)TA
DTO
Which chapter of budget manual denotes the receipt and expenditure particulars
Register should be maintained by the 000 (Qdd.20701 71682)
z=
2.17
118
4,16
Question Deleted by Commission
Which of the following entitles does Consent audit? (Q-1d.2070172683)?
1.
Q.Jd2070171683).1. Accountant Gent!rdl
n: 2. CAG
Finance
None of the above
84. What are the areas that are to be looked into while conducting Audit of Grant
in aid? (QJ.th207Q1 71 684)
The very grant itself
Expenses incurred by the grantee
lflS: 1. Roth I &A2,
4. None of the above
- Made Easy 13
89. Define the :term lmpirest? (QJd.20701 71689)
\u 1 'Uh' static!' ig .nh..aiice
of final sum of mone IV4II to an individual to make disbursem.en
UD Pay
3, Amanath
4. Contingencies
90. The Government accounts are maintained on which basis? (QJd2070171690)
1. Accrual basis
2 Credit basis
Debit basis
frdlS: 4, Cash
91. WhIch of the following statements speaks true of C4G?
(Q3&2070171691)
1. Subordinate to G.0.1
An 2. Independent Agency
:3. Separate Institution
\flS: 1, Not subordinate to (OI
(Both Options 2 and 4 are Correct)
92. Commercial Audit consists of which of the following actions (QkL 20701 71692)
Detection /prevent of fraud
Detection/Prevention of Technical errors
Detection of Error of Principles
Ai: 4. All of (hi' i1n 1?
SO-2-3,32 -
MAY 2019 - APPSC
SO4-333 MAY2019'.APPSC
14 Subordinate
91 Kindly identify condition
governing an expenditure? (Q.ld,20701 71 693)
1. Submission of a cLaim
2.. Disbursement of money
3. The incorporation of the transaction in the accounts
Officers Part II - Made Easy
97 Which of the following articles under APAC VOHI describe the piocedure of
repayment of lapsed deposits (0.1d.20701 71697)
1, 88&89
n: . 63 & 67
Ans: 4. All of the above
94. Who is the competent authority for sanction of expenditure from the cons1idote
lund of the state (0.0d,20701716-94)
us: 1. (overno
Chief Minister
Finance Minister
Chief Secretary
9.5. Whichofthefoliowlnqouthoricies are empowered to constitute PAC? (Q Id. 2070171
695)
1. Prime Minister

Finance Minister
CAG
Question Deleted by Commission
96. Which of the following pora.c define the ways and means advance" in the
introduction to Indian Accounts and Audit (Q..1d,20 70171696)
Anc: 1R8
2.87
3,85
4.89
-t
3.61 &62 4.. 65
Which of the following paws elaborate the procedure of payment of interest on
promissory notes and stock certificote (0.1d.2070171698)
1.46 & 47 I 34&35
Aris. 3. 30 &,17
4.40 & 41
98. The audit of establishment bills are to be checked in accordance to which of
'the paras In Introduction to Indian Accounts & Audit (Q.1d.20701 71699)
1,316
1 416
3.216
4.116
In which article of Constitution of India the appropriation bill is explained
(Q.Id.20701 71700)
120
1304
3.404
4.104
SubortUnMb Offitxxs Part U Made Easy 15
SO-2-335 MAY 2019 - APPSC
MAY 2019- APPSC
SO-2-334
I)
L 'QuestIon deleted by Commission 2 *Question deleted by Commission
3. Public moneys should not be iitlllsed for the bcnfits of a particular person or
section 01 the community unless
The amount of the expenditure Involved Is Insignificant
A claim for the amount would be enforced In a court of low
The expenditure Is In pursuance of a recognised policy or custom
1. (i) only true 2. (ii) only tfli;e
Inv :. All LruL 4. All false
(Art. 3 3) Fimandal Code, Vol. I)
4. 'Question deleted by Commission
S. A bill Introduced in the legislature to provide for the appropriation out of the
consolidated fund of the state all money required to meet the grants mode by the
Assembly and the expenditure charged on the consolidated fund of the state is
called
1. Supplementary bill
2. Money bill
:. Appropri,ilimi hill
4. Finance bill
4Arts. 202.203 and 204 Coni.t1tuton of Podia read with Psr 3.21, Wroductim to kdian
Government Account; and Audit)
6. "The entries made in the Government account in respect of financial transaction
which does not involve any actual receipt of disbursement of cash Or stores by the
Government so that a disbursement entered under one head (or heads)
is exactly counter balanced,
by a receipt under another
head( or heads)" is called
Cash Adjustment
Cash transfer
RTGS
\n: 1 Book adjustment (or book tuanslt,r)
(Art6, Financial Code, Vol. II
7. "In connection with a work which the Government execute on behalf of another
Government, a local body or private party, the charge, calculated at a percentage
rote on the value of the work done, Which the Government recover from the party for
whom the work Is done, towards the cost of the establishment and the toots and
plants employed on the work "Is called
.lip 1. (titt...t' chirges
Establishment: charges
Contingent charges
2. None at the above (A1.6, Rumcial Cods. Vol. I)
8. 4 written order (not expressed to be payable otherwise than on demand addressed
by a person called the "drawer" to a bank or a treasury to pay a specified sum of
money to himself or a third party known as "payee" and includes a demand draft
drown on any specified bank or banker( including R81) is called
Demand draft
Postal orders
3 Prom. stry note ns: 4. Cheque
Suboedhiate Officers - Part U
.9. "The account of the money placed at the disposal of the Governor to enable
advances to be made by him for meeting
unforeseen expenditure
pending authorisation of such expenditure by the
stateleglskrture under
appropriations made by low
1 Consolidated fund of the state
nntnigrncv Lund ru
tlit Lttt'
Public account of the state
1. Appropriation account of the State
(Art61 FWancli Code, Vol. I)
10. "Any kind of undertaking, written or verbal, expressed or Implied, by a person
other than a Government servant or by a syndicate or firm to construct, maintain or
repair one or more works, to supply certain stores, or to perform any service in
connection with the execution of a work supply of stores"
'flS: 1 . I Agreement
3. Purchase 4. Demand
(Art$, FIrandl Code, Vol. I)
ii. (I) The expenditure must have been sanctioned by a general or special Order of
the Authority competent to sanction such expenditure
(II) Sufficient fimd must have been provided for the expenditure in the
Appropriation Acts for the current financial year or by a re- appropriation of
fimds sanctioned by a competent authority
fl 1. (1) .. (ii) true Made Easy
2, (i) & (ji) false
Only (1) Is true
Only ('Ii) is true
(Att.34, Finwodal Code, Vol. 1)
12 All AppropriatIon lapse at the close of the---------?
Academic year
Calendar Year
i:r vit iii
1. leap year
(Art.39, Fffiancial Code, Vol. 1)
13. 'Quesriondeleted by Commission
24. 'Question deleted by Commission
IS, 'Question deleted hyCommission
16. Which is correct In respect of drowa! of Arrears of TA.?
(I) 4rrecr is permissible,, consequent on fixation of pay in the revised Scale when
revision is mode
Arvear is permissible., consequent on fixation of pay due to Promotion
No orrear claim is permissible in the above two instances
1. (i) correct 2. (ii) correct
iIllhT11'I1I4. None of the
above
(Note 6 under AztSl, Financial Code, Vol. I)
17. What Is the "Criteria" to decide the orreor claim?
1.. Financial year
Periodicity of the claim
Calendar year
An-4 The gap between the date of sanction and preterring the dam
Subordinate. Officers - Part II - Made Easy
QUESTIONS AND ANSWERS
Art, 6, F iiar,dai Code. Vol. l
SU-2-33$ L NOVEM$ER2C19- APPSC
NOVEMBER 20119 - APPSC
SO-2.339
4
IS, Quest1onthietedbycomrn,ion
'Question dektedbyCommisson
In the case of a touring Officer, who is requires to perform a prescribed Minimum
touring every month, and who presents a consolidated bill for the whole Month, how
to calculate the three months period?
1. From the date of completion of Fach journey In the month
fls 2. In respect of all 1he j on rnevs perlo r mt d in that unorilh. shall bc.
reckoneti from Llnv dit i f Completion of last on rnt'v to the Month
3, The Touring officer should
present the bill for every
Journey, considering W 4. None of the above
(NQI* 3 under Azt52 FiiM Code, Vol, )
21 unforeseen expenditure often has to be incurred urgently, and it would be
sometimes be expenditure very Inconvenient to postpone such expenditure whilst
fulfilling the forrnolhies ordinarily required for drawing money from the treasury
to enable him to make disbursement of this kind before drawing the necessary
bills"'. This is the brief description of?
Festival advance
Contingency fund
flS: 3. Permanent advance
4. Tour adva rice
(Art,94, fiftamialCode, Vol.
SO2-34O 22. Match the following

Article Content
11:9 (4) contingent Register
(2) 120 fBP Inter-Departmental trwisfer
115 (cJ Rates &tames
(4) 103 (D) Service postage

ns: 1. 1-F), 2-C,$8', 1 .

2 I-A, 2-0,3-C, 41)
IE3, 2A, 3.1), 4-C
i-C,2-D.3-A,4-}3 (Financial Code, Vol. t)
23 (I) If the building Is occupied by a single Department, that Department should
pay Taxes
(11) If the buildings is occupied by more than one Department, or If the taxes are
Payable in a lump um for a number of buildings Municipal or other local area, the
Taxes should be paid by the revenue Department if it Is One of the ocr.upants
(III) (1) in the event of point (II), the Department which occupied the major
portion of the building, as decided by the S.E in any case of above can also pay
I. Only (I) is true
Only (iii) is true
Only (ii) is true
Us: 4. All the above true
(Art120, Flnarsdail Coded Vol, $)
*Questkm deleted byCammiujo,,
*QuestiondeletedbyCommission
Subordinate Offioer - Part U Made Ey 5
What is theprocedure to be adopted when it proposed to erect work or building in
the Neighbourhood of a fort or cantonment?
(I) The local military works officer should be requested to give his opinion from
the Military point of view
(11) Matter should be reported to the Government for permission
only true 2. (ii) only true .3. Both false ,Ins: 4. Roth lEUC Art,15, Financial
Code, Vol,
27 Match the following: Financial Code, Vol. 1
Article Content
(1) 156(A) Selection of site
(2) 162 (BSuppiernentary estimates
 (') Utfllsatlon of savings
(3) 161[(a)
(1) 157 Preparation of estimates
1. I-D, 2-C, 3-B, 4-A ns: 2. 2-13,34', 4-1

3B, 4A 4. 1-F), 2-A, 3-C, 4-F)

28. *Question deleted by Commission
29. A Government servant who submits a supplementary estimate for sanction should
see?
that it is numbered consecutively with reference to the supplementary estimates, If
any, already submitted In respect of the some work and
that the application shows the amount of the original estimate the amount of the
previous supplementary estimates already sanctioned or pending sanction, and the
total amount of expenditure of the work proposed for sanction, Including the amount
of the supplementary estimate now submitted.
1. (1) only true 2. (II) only true I Both false
(Art.162. FlncI& Code, VoL 1)
30. Match the following (Art,163. FinonckJ code, bbI.1
Met-hod Execution
The (A) The contractor agrees to execute one or more of
Deportmeatal the Items included in ci work at Fixed Rates, and
method the amount to be paid to him ends on the quantity
and kind of Work done or ,natericsl supplied.
(1) The pIece- (8) The contractor agrees to execute a Complete
work contract Work in accordance with the Specification for
method 1um.sum odyment.
SO2-341 -( NOVEMBER 2019 PPC I
Ans: .1, Both true
Subordinate OffLoers - Part II Made:
NOVEMBER2019 - APPSC
6 Subordinate Officers - Part U - Made Easy
(3) The lump (cj The piece worker agrees to execute a Specified
sum contract work or port of a work as Specified Rates
method without reference to Quantity or the tine
token, and the Department concerned arranges for the Supervision, setting out and
measuring a all the work done.
(0) The Department Concerned it1ef Changes the necessary doily labour and purchase
of Supplies the riece.csory materials
1, 1�A, 2-13, 3-C, 4-fl
�&1f ji
1-(, 2-A,3 4), 4-3
1 -R, 2-D,3-A, 4C
31. *Question deleted by Commission
32. Match the following: Financial Code, Vol.I
Article Content
('11165 (A) Government servant may enter into a contract for the execution of a
work unless funds have been duly provided for it or on assurance has been given
(2) 166 (B) No work which is to be executed under a con ract should be started
until the contractor has signed a formal written agreement unless It is started
without a formal agreement
4
161 (C) Savings in a perthcuior work shall not be utthsed for any
other purpose, without the approval by the competent authority
-
(4) 171 1(D) All persons who are engaged departmentally for the
execution of a work should be regardedos doylabourers, and their wages should be
drawn an muster roll
2.1-B, 2-A,3-E), 4-C
33. Discretionary grants may be sanctioned by the
1. The Governor 2. Dist. Collectors
3. The Director of social welfare All ;1111)
(Mt.2.13, Fimcial Code Vol. I)
.34. Which Is not a non Interest hearing advance/loan?
1- Motor car Advance 2. House buikling Advance
3. APCO Mtvimc 4 Computer Advance
S02-342 {_._ NOVEMBER APPSC
SubrdAxwte Offieeri - Part U - Made Easy 7
35. 'Question deleted by Commission 36 *Question deleted by Commission
37. What is the interest to be charged upon, bother than class-iVemployees who have
taken personal computers advance, As per RPS 2015
2.5.00% 3.6.00% 4.75%
.38. What is the APCO(Cfoth) advance can be sanctioned to a Gazetted office r, as
per RPS 2015?
1. R.4S00/- 2. Rs.6000/- 3, Rs.10,000f- Ans: 4. Rs.75(}0f-39. Match the Jollowinq:

Nature of advance Eligible amount as per RPS 2015

(1) Education o4vonce(Non-Gazzeted) (A)RsASOO/?
(1) APCO advance (Class-IV) (8) Rs.S00OO
(1) Festival advance (Class-IV) (C) Rs.7SO0/?
(1) Personal computer Advance (Class- IV) (D) R5.0001

:111 1. 1-C, 2-A, 3-1),4-1 .. 2. i-A, 2-01 3 -.C,, 4-I)

3.1-1).2-C,3-B,4A 4.1-B,.2-03-A,4C
40, The Accounts of all currency chests in the State of Andhra Pradesh are
maintained at the issue Department of the P.6.1-?
1. Murnbai 2. H.angaiore 3. New Delhi . 4. (:h.'ini
41. Which is true, as for as the "stamping of Receipts" is concerned?
Receipts given by, or on behalf of the Government
Receipt on postal money orders, eicceedlnq Rs.S000/-
(ill) No stamping Is required,since all transactions are being made through
OBE(Bank transfer only)
1. All true 2. Only (ii) iS true
3 Only(iii) is true 4. AU false
42. Appendix 44 of A.,P Treasury cod,Voi-il,, discuss about..
List of Gazetted Officers whose pay should he drawn on contingent hilts
List. of Non Gazetted Officers whose pay should he drawn on
Contingent hills3. List of classes of contract employees whose pay should be drawn
on continent bills
4, List of classes of nwnii$ ser%ant whose pay should. he rawn on conhin&'nt bills
S0-2-343 NOVEMBER 2019 APPSC
(4) The schedule
contract
method

1. i-f), 2-C,3 43, 4-A. 3, 1-C, 2-03-A, 4-H

J

8 Subordinate Officers Part TI Made E&Sy

4.3.. Rules regulating the preparation of last pay certificates in ames of
transfers on duty or of return from leave discussed in
I Appendix 17 of AP'TC Vol 11
2. Appendix 16 oIAPTC Vo1-1
ns: 3. Apjt:iiW x, I of APTC Vol-1
4. Appendix I') ciAPTC VoilE
44. Match the following Treasury Code, Vol. 11

Content
(AReserve Bank of India Remittances
(B/ Rules recording the stomping of Receipts
J List of classes of menial Servants whose pay should be drown on contingent bills
(D) List of classes and payments which may be mode at Sub
trea5urtes without the express pay order of the to
2.1- D12-C3B,�4-A
Appendix (1)22 (2)11 (3)14
3, 1 B,2-A.3- D,4-C 4.1- C 2- V,,3- A. 4- i
45. As per article . of AP Accounts code, Val- U, "When a deposit
is adjusted by transfer to some other heed of accounts the head of accounts to
which it Is transferred, and the Item in which r is included In the treasury
account, should be noted both in the register of receipts and in the register of
repayments, and it should be credited separately In the cash book or the subsidiary
register concerned The voucher submitted with the list of repayments should State
these facts, the statement beIng attested by the signature of the T.O.
1.66 265 4.64
46, The A.P. Revised Pension rules .1980 came into force w.e.f....
1. 1.1I.16 2.2.06.2014
tns:3.21J.iO.197 4.12-09,1983
As per Rule of APRPR, 1980 "the State government reserves either full or in part,
or withdrawing a pension in full or part, whether themselves the right of
withholding a pension or gratuity or both permanently or for a specified period"
1. Rule 8 2.RulelO 3.RuIeit n: 4. Rule 9
Which is not the qualifying service as per APRPR 1980?
Extra ordinary Leave period not exceeding S years
Extra ordinary medical Leave period not exceedIng 3 years
Service rendered as probationer
Ans. 4, Contract / ,) ul .S4)l rc ing Services.
50-2.344 ( NOVEMBER 2019 . APPSC
.SO-2-345 -L NOVEMBER 2019 .APPSC.
Subordinate Officers - Part JJ
49. As per Ruleof APRPR 1980" A Government employee/Servant belonging to Central
Government, who is permanently transferred to a services or post to which these
rule apply, the contlnuousservice rendered under the central Government in on
officiating or temporary capacity, if on followed without interruption by
substantive appointment, or the continuous service rendered under that government
in an officiating or temporary capacity"
1. Rule 14 'ns:2..Rtilci5
3. Rule 12 4. Rule 17
50. What Is minimum pension to be paid to a retired Government employee, 05 per RPS
2015?
1., Rs,6750/- 2, Rs.13300/?
tt: 3. Rs.65OO/- 4, Rs 3150/?
51. What is maximum Gratuity amount applicable to a retired Government employee, as
per RPS 2015 and subsequent amendments mode?
Rs.8.00 lal'hs
Rs.7,00 lakhs 3.. R.10.00 Iakhs

52. Enhanced family pension normally equal to

;Ins- -1. Service pension
Prorata pension
Family pension
4, None of the above
(1st Pwvco uodr RuSe 50 3) (of {i),
Revised Penuon Rules)
Made Easy 11
51 Which is the Qualifying Servicer"
I. lJnauthonsed leave of absence
Sus-pension period not regularised
Boy service

(Role Revised Pentioh Ru'es

54. As per RPS 2015, what is the additional qualifying service provided?
1. The difference between 33 years and the qualifying service at the time of
Superannuation such difference not exceeding three year
Ins.- 2. The difference between 33 years and the qualifying
SCIt-ViCe the time
of Superaniiti ion, 'uch difference not xceedir'ig five years.
The difference between 30 year and the qualifying service at the time of
Superannuation, such difference not exceeding three years?
The difference between 30 yearsand the qualifying ery lee at the time of
Superannuation, such difference not exceeding five years?
Subordinate Officers Part H - Made Easy
ii
10 Subordinate
$5. Match the following: Avis FriWan Rules
Rule Content
(1) Rule 40 (A) Compulsory
retirement pension Rule 38 (B) Retiring pension (3) Rule 34 (C) Compensation
pension
41 Rule 39 coinposslortate
allowance
1,1-A, 2-,3C, 4-U 2.. I-C, 2-A, 3-B. 4-I) 3. 1-8, 2-C, 3.1), 4-A
%n:4. 11), 2-C. 3-H, 4-.
56. As per APRPR 1980, and amendments mode to it from time to time, widow and
divorced daughter comes under which category?
Category- I
Category- ILl
Category-IV
%nv, 4. Category-11
57. Un married daughter becomes ineligible for family pension from the date of_
Attaining 25 years of age
She gets married
She tarts her livelihood
.tt:s: 4, All aIbOVt'
5& Which Is correct in respect of payment of dearness relief?
iJ A person who appointed on
compassionate grounds
drawing pension is eligible for either DA or DR of his choke
(II) A person appointed through. direct recruitment or any other mode, except
compassionate appointment and drawing
Ans-. 3. () & (Ii) both correct
4, (0 & (H) both wrong
$9, in respect of retired employees, where the payment of pension has not commenced
on the due date of retirement, the head of the Office concerned Irrespective of the
fact whether the pension papers have been sent to the AG may draw and
disburse-----?
Provisional pension
Service pension
Ans: 3. Anticipator' pension
4, Invalid pension
60. NPS/cPS is applicable to those who are appointed to state Government service on
or after---?
1.02.06,2014
2. 010i.2094
3.01.07.2017

61. (1) The family of the deceased shaft be entitled to a monthly family pension at
30% of pay Fast Drawn without any maximum limit
(ii) In the event of death of a Government Servant, after retirement, the family
pension as Determined under Sub-douse (I) shall be payable for a period of seven
years or for a period upto the dote on which the retired deceased Government
servant would have attained the

Officer - Part H Made. Easy Pension is eligible for both DA

(i) only correct
(il) only correct
,O-2-346 -r PIOVEM8ER 2019
In the case of servant who on attaining superormuotio.n and against Departmental
a Government has retired the age of or otherwise whom any or judicial
age of 65 years, had he survived. 64, whichever is earlier
62. Normally pension proposals to competent authority have to be wbmitted._.. (in
advance) prior to the superannuation date.
1.. One year
2. Six nionth:
Three months
Four months
63 In cases where a pensioner, while drawing a service pension disappears and
his/her whereabouts are not known, which is correct among the
(1) The family pensioner, in whose favour family pension was already authorised has
to lodge a F.LR with police authorities and obtain a report to the effect that the
pensioner has not been traced after all efforts made by the family pensioner.
(II) Family pension Is payable from the date of filing of F,iR, but, however, be
sanctioned by the Pension sanctioning authority and paid only after ore year from
the dote of filing of F.LR.
1 Iii & (ii) both correct
2. (1) & (U) both wrong
3. Only (ii) is correct
4, Only (fl Is correct
proceedings are instituted or where Departmental proceedings ore continued, he will
be sanctioned
1. Anticipatory pension
2. lnvaiid pension
3. Retiring pension
4n.c 4 Provisional pension
654) Alteration memoranda in respect of the some financial year account, .4,6
permission is not necessary
(H) Alteration memoranda in respect
of previous financial year account also, AG permission is not necessary
(i) & (Ii) correct
(1) & (ii) wrong
Ins,, 3. (I)nI is coFrct:
4. Only(
i
i) i correct
W. Ust of payment and schedules
of vouchers should be sent
to
1.. The Government (Finance)
2. Reserve bank of India
ns: 3.. Actroun tan t Gcncral
4. [YEA/
90-234 �-H NOVEMBER 2019 -APPSC
flS: 1. (i) & I u) Correct
(1) & (ii) wrong
U) only correct
(H) only correct
12 Subordinate
67. What are the items of receipts or payments in the doily sheets of sub
treasurits should be e.ciuded from the accounts of the District Treasury in which
they will remain as part of the balance, among the following
L Remittances of cash to and from o 54th treasury to another Sub Treasury within
the District or the District treasury.
it. Transfer of funds, through currency to and from Sub Treasuries against opposite
payments at district treasury or at another sub - treasury subordinate to the some
district Treasury.
1. 1 only correct
correct
4. 1 & 11 wrcmg
68 The procedure on accounting any amount fund surplus or deficit in treasury
balances in cash book on the receipt and payment side as the case may be discussed
In
of 4.P accounts code, Vol. II.
fl�: 1. Article 54
Article 63
Article 48
4, Article 49
69. 411 transactions connected with the drawings and enccshrnentof telegraphic
transfer and Drafts on Reserve Rank account should be classified I,, the accounts
of
treasury as receipts or
Payments as the case may be.
Military treasure remittances
Local fund deposits Officeg Part 11 Made Easy
s:3, Reserve Bank of India Remittances
4. None of the above
70.. Who appoints the Comptroller and Auditor General of India?
Ans., 1.110 President
The Governor
The Prime Minister
The chief jut1ce of supreme Court
71. Article 148 of Indian Constitution discuss about
The Chief Election Commission
The Chief Vigilance Commission
us,., 3. The Comptroller and uditor General 4. The Advocate General
72. The administrative expenses, salaries, pension and other allowances payable to
the Comptroller and Auditor
General charged upon
1\fl': 1. C4nsolidatd Iii rid of ltit4i
Public accounts of India
Sinking fund of India 4 Contingency fund of India
fl Who decides the forms in which the accounts of the union and of states should be
kept?
Ans 1.. The President on the advice of C & AG of In diii
Subordinate Officers * Part fi
74.. The reports of the C& AG of India relating to the accounts of the Union Shall
be submitted t0.,__
The bk Sabha
The Ralya Sabha
.\fls: 3. The'Presiden
4 The Governor
75. The annual financial statement is normally coiled as -
\ii5: 1. Budge
Receipts & expenditure statement
Appropriation account 4, PublIc accounts
76. Article 204 of the Indian constitution is discussed about?
Vote on account
Public account
"' 3. Appropriation tiI1
4 bill
77, Which Article of Indian constitutf On discuss about supplementary, additional
or excess grants?
1.204
2.203
.3. 202
tns: 1. 205
78. The concept of vote on account discussed In Artide of Indian constitution.
1.204 fl.WI$r1 3- 205 4..
Made Easy 13
79. Act 267 or the lr,dIan cOnstitutiOn
discuss about
L Consolidated lurid.
Ans. 2. Contingency fund
Public account
Finance bill
80. Duties levied by the union but collected and appropriated by the states
-ri: 1. Stamp and excise duty on medicinal and Toilet preparation
2. Taxes on sale on piirchae
of goods. 3., Income tax
4. Any cess levied for specific
purpose
81. Taxes levied and collected by the union but assigned to the states. 1. Stamp
and excise duty
on medicinal and Toilet preparations

2. Taxes on railway Fan's .uid Freights.

income tax
Any cess levied for specific purpose
82. Taxes levied collected and retained by the states.
1. Income tax
Z Corporation. tax

4. GST

The Governor on the advice oIA.G of the state

The parliament 4.'r1 4.'rhe State legislature
SO-2-49 H" IOVEMBER 2019 APPSC
SO-2-349 -1 NOVEMBER 2019 APPSC
14 Subordinate
83. Match the Following
Article Content
2 268 (A) Duties levied by the Union but collected and appropriated by the states
2 269 (8) Taxes levied and coilected by the union but assigned to the states
3 270 (C) Taxes levied and
distributed between the union and the States
4 272 (0) Taxes which are levied and collected by the union and may be Distributed
between the union and the state
2. 1 D,2-C,3 - 8,4-A 3.1-B, 2-A,3 -1).4-C 4..1-C,2-D,3.A,4.B
4Co.kctkuton of frs4}
Which article of the India,, constftutlon discuss about appointment ofo finance
commission?
1.279 tn: 2. 280
1283 4.281
As per Article of the Indian constitution, the union releases grants in aid to
states
ths: 1.275 2.276
3.281 4.283
8. Which is not the duty of the Finance commission?
1. Distribution of taxes between union and states
2. C. rants in aid to states from the consotid.ated fund of the India
'fficer - Part fl - Made Easy
,Ans. 3. Workout thernodalities for 1-1, i furcati on and
U ii ItIt IUU 01 ta14'S
4. Augment. the consc1idated lund of a state to supplement the resources of
panchayat and municipalities
87. What Is the validity period of finance commission?
Three years
Six years
Four years

88. "As per article - of the constitution, "no person who Is a member of a Civil
Service of the Union or an All - India Service or a cMl service of the state or
holds a cMl post under the union or a state shall be dismissed or removed by an
authority subordinate to that by which he was appointed"'
1.309 2.310
11 4,312

89, Which article of the Indian constitution discuss about the All Indian
Service?
1.309
2.310
3.311

TTtIP4
0. Which article of the Indian Constitution discuss about the recruitment and
conditions of service of persons serving the union or a state?
.%ns: 1. 309 2,310 Subordinate 0thoer - Part H

91. Who is considered as a "Friend philosopher and Guide" to the public accounts
committee?
I. Loksahha Speaker
2 Deputy Chairman Rajya Sabha
3. Chief Vigilance Commission
4. Comptroller and Auditor General

92 Who Is the present comptroller and Auditor General or I ndia'?

1. Narahari Rae
2. Lakshmikanth Das
3. Rajiv Mehrishi
4. Vinod Rai

93. What Is the tenure of the Comptroller and Auditor General'

1. Six years or 60 years or age whichever is earlier
' 2. Six wars or 65 years or age whichever is earlier
3. Five years or 62 years or age whichever is earlier
4. Five years or 60 years or age whichever is earlier

94. Taxes levied, Collected and retained by the centre

1. GST 2. Surcharge on Income Tax
3. Estate duty on Property 4. Land Revenue

95. What is the additional Quantum of pension applicable to a pensioner who Is

between the age group of 85 to 90 years?
1. 25% of basic pension 2.30% of basic pension
3. 35% of bask pension 4.50% of basic pension

96. Addltlonal quantum of pension to the Service / Family pensioners paid from the
age group of.........
60-65 years
65-70 years
70-75 years
4. 75-80 years

97. Additional Quantum of pension applicable to the pensioner's

1. 1.7.2008 M.B.F 1.4.2010 2. 1.7.2003 M.B.F 1.4.2008
3. 1.7.2013 M.B.F 4.4.2015 4. 1 .7.2008 M.B.F 1.2.2010

98. *Question deleted by Commission

99. What is the commutation value for the age on the next birthday (61) years?
1. 8.287 2. 8.371
3. 8.093 4. 8.194

100. Which is on Indirect Tax?

1. G.ST
2. Corporate Lax
3. Wealth tax
4. Income tax