Professional Documents
Culture Documents
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)
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
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)
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
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
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)
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
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
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
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
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
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)
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
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)
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
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
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
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
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
4. GST
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
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
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