MSO (A&E) Volume-II (Chapter 8: Accounts of Works) : 1 Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

MSO (A&E) Volume-II (Chapter 8: Accounts of Works)
1. The check of works accounts is conducted in three stages; pick the incorrect one
(a) Preliminary internal check by the Divisional Accountant in the Divisional
Office
(b) Test check by A.G (Audit) team in the Divisional Office
(c) Checking of monthly accounts in Accountant General's Office
(d) Checking of Divisional Reconciliation statement of expenditure and receipts
with reference to Debt Head and Classified Abstracts/Summary Registers
maintained in Works Accounts Wing of Accountant General (A&E) office.
2. Pick the correct one in the context of Divisional Accountant’s responsibility for
examining the Accounts Returns of Sub Divisional Officers to see
(i) that they have been received in a complete state
(ii) that they have been received on or before scheduled date of submission of
accounts
(iii) that the sums receivable are duly realised and on realisation credited to the
proper head of account, and also to the proper personal account (if any) of the
contractor, employee or other individual
(iv) that the charges are covered by sanctions and allotments, and are supported by
complete vouchers setting forth the claims and the acknowledgements of the
payees legally entitled to receive the sum paid
(a) i, ii and iii (b) i, iii and iv
(c) ii, iii and iv (d) all of the above
3. Pick the correct one in the context of in addition to Divisional Accountant’s
responsibility mentioned above for examining the Accounts Returns of Sub
Divisional Officers to see
(i) that all vouchers and accounts are arithmetically correct
(ii) that they are in all respects properly prepared in accordance with rules
(iii) that all charges are correctly classified, those which are debitable to the
personal account of a contractor, employee or other individual being recorded
as such in a prescribed account
(iv) that on the basis of rates sanctioned by competent authority and of facts (e.g.,
quantities of work done, supplies made, etc, or service rendered) certified by
authorised Government servants, the claims admitted for payment are valid and
in order.

4. State whether true or false
It is mandatory for the Divisional Accountant to check personally the arithmetical
accuracy of all vouchers and accounts and therefore he is responsible to ensure that
a cent per cent check is exercised efficiently.
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Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)
(a) True (b) False
5. The Divisional Accountant should exercise check from day to day upon
(a) the transactions recorded direct in the accounts of the Divisional Office
(b) bills and vouchers of Sub Divisions, which are submitted to the Divisional
Officer for approval before payment is made by the Sub Divisional Officer; in
respect of charges this examination should be conducted before the payment is
made.
(c) Neither a or b
(d) Both a & b
6. Pick the correct one regarding the functions of the Divisional Accountant
(i) The cash and stock accounts of the entire division as also all transfer
transactions should be scrutinized by the Divisional Accountant before they are
included in the Monthly Account
(ii) He should see that every payment/refund is so recorded and a receipt for it so
obtained that a second claim against Government on the same account is
impossible
(iii) He is to see that expenditure, which is within the competence of the Divisional
Officer to sanction or regularise, is not incurred under the orders of subordinate
disbursing officers without his knowledge.
(iv) All such items of expenditure should at once be brought to the notice of the
Superintendent Engineer and Chief Accounting Officer and their orders
obtained and placed on record.

7. If the Divisional Officer is allowed a lump sum provision for expenditure on a group
of works, and he has made out of it allotments for individual works, expenditure
should be watched against
(a) Individual allotment (b) Combined allotment
(c) As mentioned in work estimates (d) a or b at the discretion of DO
8. If against a single sanction, two or more disbursing officers have to operate
simultaneously, the Divisional Accountant should see that orders imposing a definite
limitation on the money transactions of each officer are obtained from
(a) Chief Controller of Accounts (b) DG (Works)
(c) SE (d) DO
9. If disbursing officers of two or more divisions are have to operate simultaneously on
a work or project the orders should be obtained from
(a) the Head of the circle or higher authority
(b) Accounts officer or chief Accounting Officer
(c) Senior-most DO of the concerned divisions
(d) Government of India
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10. Pick the correct one regarding the functions of the DA
(i) The Divisional Accountant should check works expenditure with the estimates
to ensure that the charges incurred are in pursuance of the object for which the
estimate was intended to provide.
(ii) In the case of works the expenditure on which is recorded by Sub-Heads (that
is, items of work such as brick-works, etc.) the Divisional Accountant is
responsible for checking the expenditure on each Sub-Head with the estimated
quantity of work to be done, the sanctioned rate, and the total sanctioned cost
so that he may bring to notice all deviations from the sanctioned estimate.
(iii) He should see that without the orders of Competent Authority the authorised
gross expenditure on a work is not exceeded and that any surplus recoveries of
expenditure are not utilised towards additional expenditure.
(iv) He should also see that savings due to abandonment of parts of a work, as
evidenced by the quantities of the work executed or otherwise, are not utilised
towards an unauthorised object.

11. The responsibilities of the DA include
(i) The responsibility extends to the examination of all claims included in bills,
presented direct at Treasuries by the Divisional Officer.
(ii) He should see that the service books and leave accounts of subordinates are
maintained in accordance with rule and that the admissibility of leave applied
for by subordinates is verified before the competent authority decides upon
their leave applications.
(iii) In all cases of doubt, however, he should advise the Divisional Officer to
consult the Superintendent Engineer.
(iv) The Divisional Accountant is responsible for the arrangements for checking the
computed tenders, i.e. for seeing that satisfactory and efficient arrangements
are made for checking
(a) i, ii and iii (b) i, ii and iv

12. State Government of which State has absolved the Divisional Accountant of his
responsibility to examine all claims included in bills presented direct at Treasuries by
the Divisional Officer and to see that the service books and leave accounts of
subordinates are maintained in accordance with rule and that the admissibility of leave
applied for by subordinates is verified before the competent authority decides upon
their leave applications?
(a) Government of Bihar (b) Government of West Bengal
(c) Government of Maharashtra (d) Government of Tamil Nadu
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13. The responsibilities of the DA include
(i) Conducting detailed check of muster rolls and petty vouchers which are not
submitted to the Accountant General's office.
(ii) Arrangements for checking the computed tenders, i.e. for seeing that
satisfactory and efficient arrangements are made for checking
(iii) Conducting personally a test check of the computed and checked tenders
sufficient to satisfy himself reasonably that the checking work has been
properly done; and
(iv) Ensuring that the comparative statement correctly incorporates the totals as
checked on the individual tenders.

14. If the DA considers that any transaction or order affecting receipts or expenditure is
such as would be challenged by the Accountant General if the preliminary internal
check entrusted to the Divisional Accountant were applied by the former, it is his duty
to bring this fact to the notice
(a) Divisional Officer (b) Superintendent Engineer
(c) Chief Accounting Officer (d) A.G/PAO
15. If the objection of the DA has been overruled and he is not satisfied with the decision
of the Divisional Officer he should
(a) Overrule the order and bring the matter into the notice of SE
(b) Comply the orders and bring the matter into the notice of SE
(c) Overrule the order by recording a brief note of the case in the Register of
Divisional Accountant's Objections (Form 23)
(d) Comply the orders and at the same time make a brief note of the case in the
Register of Divisional Accountant's Objections (Form 23)
16. An objection entered in the Register of
Divisional Accountant's Objections (Form 23) should not be considered as finally
disposed of until it has been reviewed by the
(a) Superintendent Engineer (b) Chief Engineer/DG (Works)
(c) Chief Controller of Accounts (d) Accountant General
16. The procedure to be observed regarding the examination of accounts and vouchers
received from Sub-Divisional Officers and obtaining further information accounts,
vouchers, certificates, etc., required to rectify relevant records of their offices to avoid
the recurrence of any irregularity may be prescribed by the
(a) Divisional Accountant (b) Divisional Officer
(c) Chief Controller of Accounts (d) AG/PAO
17. The records connected with the results of the examination of the accounts and
vouchers of Sub-Divisional Offices should be retained so as to be available for the
inspection of
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(a) Superintendent Engineer (b) Chief Engineer/DG (Works)
(c) Accountant General (d) Chief Controller of Accounts
18. The Divisional Accountant is required to inspect periodically the accounts records of
the Sub Divisional Offices to check a percentage of the initial accounts under the
orders of the
(a) Divisional Officer (b) Superintendent Engineer
(c) Accountant General (d) Chief Controller of Accounts
The defects noticed during the inspection of the accounts records of Sub-Divisional
Office by the DA should be reported to the Divisional Officer for orders as the
Divisional Officer will be responsible, as far as possible, for explaining personally the
defects of procedure and for imparting necessary instructions thereon to the Sub
Divisional Officers and their staff.
(a) True (b) False
20. Pick the incorrect one
(a) The results of DA’s inspections of SD Office should be placed on record for
the inspection of the Accountant General
(b) The results of DA’s inspections of SD Office should be placed on record for
the inspection of the Divisional Officer
(c) Serious financial irregularities should be reported at once for the information
of that officer, even though set right under orders of competent authority.
(d) All defalcations or losses of public money, stores or other property, which
required report to the Accountant General, under the financial rules of the
Government concerned should be immediately reported to him.
The quarterly reconciliation of works expenditure/receipts will be carried with
reference to the Works Accounts Summary Register maintained for each Division
which in turn will be got certified from the monthly classified abstracts of
expenditure/receipts maintained in Works Miscellaneous Sections.
(a) True (b) False
22. The Works Accounts Department in the officer of Accountant General (A&E) should
be divided into sections, each headed by a
(a) Section Officer (b) Audit/Accounts Officer
(c) Sr. Audit/Accounts Officer (d) Group Officer
23. The primary responsibility of checking and compiling the accounts of Public
Works/Irrigation Divisions and other work connected therewith rests with the
(a) A.G (b) Group Officer
(c) AAO/AO/Sr.AO
(d) Clerk/Accountant/Sr. Accountant
24. The work of accounting in the Works Accounts Departments shall commence on
receipt of the Monthly Accounts
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(a) Immediately (b) Within 5 days of receipt
(c) Within 7 days of receipt (d) Within 10 days of receipt
25. Pick the correct regarding the work of checking of monthly account in Accountant
General's office is made to see that
(i) It is complete in all respects with supporting schedules and vouchers as
described in the list of accounts from C.P.W.A. 81
(ii) all the schedules attached with the monthly account are in proper form
(iii) figures of receipts and disbursement as shown in form C.P.W.A. 81 tally with
the totals of the items concerned as appearing in various schedules, i.e. form
C.P.W.A. 74, 76, 79, 77 etc. and also to see that these are correctly classified
in the monthly account;
(iv) the items of receipts and disbursements are arithmetically tallied and if they do
not agree the difference be taken to "Miscellaneous Public Works Advance" or
"Deposit" under intimation to the Divisional Office.
(a) i and ii (b) ii & iv

(d) i, ii and iii (d) All of the above
26. Pick the correct regarding the work of checking of monthly account in Accountant
General's office is made to see that
(a) the opening cash balance agrees with the closing balance of previous months
and that the figure "cash balance diminished/ increased" is equal to the
difference between opening and closing cash balance.
(b) the monthly account form C.P.W.A. 80/83 is signed by the Divisional
Accountant.
(c) Neither a or b
(d) Both a & b
27. Point of attention while checking Schedule of Revenue Realised C.P.W.A. 46 shall
be
(i) the amount brought forward from last month with reference to Form C.P.W.A.
46 of previous month
(ii) it is arithmetically accurate
(iii) the amounts appearing under "Deduct refund" is supported by a separate
schedule of refund of revenue and the amount of refund agrees in the amount
mentioned in the schedules
(iv) the totalling of schedules of refunds of revenue is done correctly and that the
refunds are correctly classified.

While checking Classified Abstract of Expenditure it should be ensured that the totals
under each head of account are correct and the figures are tallied with those appearing
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in respective schedule, i.e. Form C.P.W.A. 64, 62, 73, etc. as also that the expenditure
has been correctly classified.
(a) True (b) False
29. Pick the correct regarding Schedule of Works Expenditure
(i) the schedule is arithmetically accurate;
(ii) the nomenclature of the works and the expenditure shown against each work
during the month tallies with that shown in the schedule docket Form Central
Public Works Account Code 61
(iii) the figures of departmental charges are shown correctly as per Form
C.P.W.A.62; and
(iv) all works relating to Central Road Fund are shown in the schedule for July,
October, January and April even if no expenditure appears during the month.

30. The schedule for which months shall include all works, including those relating to
which no transactions have appeared in the accounts of these months.
(a) January and June (b) September and March (Suppl.)
(c) October and March (suppl.) (d) December and March (Suppl.)
31. Pick the correct regarding checking of Schedule of Deposit Works C.P.W.A. 65
(i) the opening balances as shown in Part I, II and Part III are correctly entered as
per closing balance of previous month's account
(ii) the expenditure figures and departmental charges are correct as per schedule
Docket Form Central Public Works Account 61 and the Schedule docket for
percentage recoveries C.P.W.A. Form 62;
(iii) the totals of "deposits" and Expenditure charged to Miscellaneous Works
Advances agree with corresponding totals in the Schedule of Deposits (Form
C.P.W.A. 79) and Works Advances (Form C.P.W.A. 70);
(iv) the report of progress of expenditure after verification by audit, is transmitted
to the responsible administrator of the Work without delay.

32. Schedule of Takavi Works is submitted to A.G in the form
(a) CPWA 40 (b) CPWA 62
(c) CPWA 64 (d) CPWA 66
33. Schedule of Debits/Credits to Misc. Heads of Account is submitted in Public Works
Account Code’s Form
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34. Points to be remembered while checking Schedule of Debits/Credits to Misc. Heads
of Account in Form 40
(a) the totals are correctly stuck
(ii) the figures and classification agrees with that in schedule of works expenditure
(iii) the suspense slips are prepared
(iv) Check of current month's Receipts with reference to Form C.P.W.A. 72 and
Schedule Docket.

35. Points to be remembered while checking Schedule of Debits/Credits to Remittances
Form C.P.W.A. 77 & 77 A
(i) the totals and classifications are correctly made;
(ii) items have been correctly classified as originating/ responding;
(iii) all debit entries are supported by proper vouchers, transactions on account of
cost of works done by Divisional Officer for other parties are supported by
detailed schedule of works expenditure in Form C.P.W.A. 64.
(iv) reference to authority of acceptance of transfer exists and the Suspense Slips
are prepared.

36. Points to be remembered while checking Schedule of Settlement with Treasuries
Form C.P.W.A. 51
(i) Schedule of Settlement with Treasuries is submitted in Form C.P.W.A. 51
(ii) the differences as per line 1 have been correctly brought forward from previous
month
(iii) the figure of 'differences' (Line 3) have been correctly worked out
(iv) the figures in line 4 are supported by consolidated Treasury Receipts and
certificates of cheques by Treasury Office.

While checking the Schedule of Cash Settlement Suspense Account, it is to be seen
that the entry of debits is agreed with the entry in the corresponding schedules (Form
C.P.W.A. 73 and 74).
(a) True (b) False
38. Current month's Receipts shown in Stock Accounts Form C.P.W.A. 73 is checked
with the reference of Schedule Docket and Form
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39. All corrections made in the Monthly Account or in any of the schedule should be
advised to the through special letters for correction, after verification, of the relevant
records of the division to
(a) Office of SE (b) Office of CE
(c) Authority next to Divisional Office (d) Divisional Office
The supplementary Account of the year should be dealt with in accounts, as far as
possible, in the same way as the Monthly Account of one of the month of the year.
(a) True (b) False
41. When a minimum period for the preservation of an initial or compiled account record
in a Divisional or Sub Divisional Office has not been prescribed in the rules framed
by the Government concerned for the destruction of records, Divisional Officers,
before destroying that record, are required to obtain the approval of the
(c) Chief Controller of Accounts (b) Controller General of Accounts
(c) Comptroller & Auditor General of India
(d) Accountant General.
Copies of Sub Divisional cash books or of other accounts records which Sub
Divisional Officers submit to the divisional office should be treated as copies, and not
as original account records, as the Divisional Officer's accounts rendered to the
Accountant General's office are based on such copies and not on the original thereof.
(a) True (b) False
43. A work Register for each Division in the Office of A.G shall be maintained in
(a) Form 13 (b) Form 14
(c) Form 15 (d) Form 16
44. Pick the correct ones regarding Work Register Form 15
(i) It is maintained in two part to serve as collective record of important sanctions.
(ii) Part I-of the register will contain sanctions to works and Part II will contain
sanctions to contracts.
(iii) In Part-I-sanctions to works-only those sanctions would be registered where the
cost of work is more than Rupees one crore and where more than one public
works/Irrigation Divisions are engaged in the construction/execution.
(iv) No Work Register need be maintained by the R.A.O's/or by the Accountant
General (A&E) in case of Irrigation etc., projects where centralized Accounting
organizations has been set up and if that organization is maintaining identical
records.

45. Pick the correct regarding writing up of Work Register
(i) Part I shows month by month the progress of expenditure on each work.
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(ii) the total works expenditure incurred during each month as shown in the
Schedule of Works Expenditure should be posted each month against the
Divisional allotment under each unit of appropriation.
(iii) if the allotment is only for the net charge under the whole minor head
"Suspense" the month's expenditure to be posted in Part I will be the figure
described as "Net Debit" to "Suspense
(iv) if there is a separate allotment for each suspense head, the form of Part I will
not be suitable; in this case the form may be modified suitably. The form of the
Broadsheet (Form 17) may be used with advantage

46. In part II of Work Register Form 15 all sanctions relating to construction for works,
supplies, carriages etc., in respect of sanction works registered in Part I of the Register
as communicated by the
(a) Divisional Officer
(b) authorities higher than the Divisional Officer
(c) authorities lower than the Divisional Officer
(d) Any/all of the above
47. Fill in the blanks
The Work Register shall be closed__________ and will continue till the______ work
for which it is meant.
(a) Monthly, the completion of work (b) Yearly, the completion of work
(c) Monthly, close of financial year (d) Quarterly, close of financial year
48. Who will make suitable arrangements for ensuring the accuracy of the postings in the
Works Register?
(a) Section Officer in charge Work Accounts Department
(b) Branch Officer (c) Group Officer
(d) Accountant General
49. A Register of Land charges for checking the Land Award Statements which are
submitted to the Accountant General shall be maintained in
50. The Land Award Statements are submitted to the Accountant General under the rules
mentioned in
(a) GAR, 1990 (b) R&P Rules, 1983
(c) GFR, 2005 (d) Land Acquisition Act
The accountant General (A&E) should review this Register once a month and enquire
into the causes of delays in the disposal of the statement.
(a) True (b) False
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52. A Broadsheet to prove the accuracy of the monthly transactions under each Suspense
and balanced head and of the balances under the head "Deposit" by a comparison of
the results brought out in the Divisional schedules with the Department Consolidated
Abstract or Detailed book and the Ledger, as the case be, should be maintained in
The Broadsheet in Form 17 should be submitted________ to __________the after the
reconciliation has been effected.
(a) Yearly, A.G (b) Monthly, A.G
(c) Yearly, Gazetted Officer-in-charge
(d) Monthly, Gazetted Officer-in-charge
54. All transactions relating to services rendered or supplies made by one Division to
another (whether the Divisions fall within the same Account circle or in different
Account circles) including those pertaining to works done by a division on behalf of
another division are settled by the divisions
(a) With the intervention of the Accountant General.
(b) Without the intervention of Accountant General
(c) With the intervention of the Controller General of Accounts
(d) Without the intervention of Controller General of Accounts
The head "Public Work Remittances" is intended for transactions of Public Works
Officers with Treasury and other officers of the Civil Department (excluding the
Forest Department) within the same circle of account and with officers (excluding
Treasury Officers) in other circles of account in cases where the transactions originate
in those circles.
(a) True (b) False
56. The head "Public Work Remittances" comprises
(a) Two divisions (c) Three divisions
(c) Four divisions (d) Five divisions
57. Pick the incorrect regarding divisions within the head Public Work Remittances
(a) Remittances into Treasuries, i.e. cash remitted by officers of the Public Works
Department to Treasuries in account with the same Accountant General
(b) Cash transaction in division, i.e. all receipt and payment in cash originated
within the division
(c) Public Works Cheques, i.e. cheques drawn by officers of the Public Works
Department on Treasuries in account with the same Accountant General and
cashed at those treasuries
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(d) Other Remittances, i.e. transfer transactions between officers of the Public
Works Department on the one hand, and officers of Civil Departments
(including the Forest Department) in account with the same Accountant
General or officers (including Treasury Officers) in other circles of account in
cases where the transactions originate in those circles, on the other
58. On receipt of Form CP.W.A. 51 (P.W.A.26) it should be seen that the figures in line
4 of part I and part II are supported by original Consolidated Receipt/Certificate of
issue of cheques signed by
(a) Divisional Accountant (b) Divisional Officer
(c) Treasury Officers (d) Chief Accounting Officer
59. Pick the correct ones
(i) As the Divisional Schedule of monthly settlement with treasuries form
C.P.W.A. 51 (P.W.A. 26) are checked, Broadsheets in Form 19 and 20 should
be posted from them in respect of transactions (cheques and cash remittances
respectively) with treasuries in account with the Accountant General.
(ii) Each Broadsheet, when completely posted, should be totalled, and its total
agreed with the corresponding figures in the Ledger.
(iii) At the close of the year, the outstanding differences should represent merely
the amount drawn up-to submission of supplementary accounts i.e. 20th May
remaining uncashed by that date and cash remittances in transit on that date.
(iv) This monthly reconciliation, so far as the Civil figures for each treasury are
concerned, is made on the basis of Treasury Officer' monthly certificates
received with the accounts of Public Works Officers.

60. If the month's total thus arrived at, for "Cheques cashed at treasuries" or "Remittances,
acknowledged by Treasury Officers", as the case may be, agrees with the
corresponding figures in the Details Book
(a) no reference to treasury schedules be necessary
(b) reference to treasury be necessary
(c) At the discretion of Gazetted officer-in-charge
(d) All of the above
(i) If the Schedule of Settlement with the treasuries Form P.W.A. 26 is not
received with the monthly accounts, pairing of debits and credits may be done
with reference to the cheque-wise and challan-wise details received along with
the monthly accounts from P.W. Divisions and Treasury Officers, as is the case
in respect of C.P.W.D.
(ii) The head "III-Other Remittances" is sub divided into- (a) Items adjustable by
Civil Officers and (b) Items adjustable by Public Works Officers.
(c) Neither
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(d) Both a & b
62. The financial results of Irrigation, Navigation, Embankment and Drainage Works for
which capital and Revenue Accounts are kept and compiled by the Central
Government yearly in
63. Each Accountant General should prepare a statement in form 18 and submit it, in the
case of State through the State Government so as to reach the Central Government
not later than the
(a) 31st March (b) 1st May
st
(c) 1 November (d) 31st December
64. Annual statements on “Detailed schedules of revenue and Government expenditure
of the public works Department” (in such detail as the Government may require)
should be prepared and submitted to
(a) Government (b) Public Works Department
(c) Both (d) Neither
65. Annual statements on “Financial details to be embodies in the Public Administration
Report on the public Works Work Department (in such from as Department the
Government may prescribe in of the consultation with the Accountant Government
General) should be prepared and submitted to
(a) Government (b) Public Works Department
(c) Both (d) Neither
66. Objection Book in the Works Accounts Department in the Office of A.G (A&E) for
each division should be maintained in
67. Objection Book is maintained in respect of objection relating to
(a) Mismatch of Account
(b) Non-receipt of vouchers and stamped Receipt
(c) Delay in receipt of vouchers and stamped receipt
(d) All of the above
As set of pages of the Objection Book should be reserved for each distinct class of
objections of which a separate record may be required for any purpose
(a) True (b) False
69. The amount placed under objection in Objection Book during the month in respect of
only item should be noted against it in
(a) Blue ink (b) black ink
(c) Red ink (d) Green ink
70. The Progressive total of the amount placed under objection to end of the month should
be as a denominator of monthly figure in
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(a) Blue ink (b) black ink
(c) Red ink (d) Green ink
(i) The posting of all items placed under objection should be verified by the
Section Officer at the end of each month
(ii) Objections regarding “vouchers awaited” should be recorded in the objection
book as two item viz. (1) number of awaited vouchers, and (2) amount of
awaited vouchers.
(iii) An objection should be removed as soon as the necessary vouchers or document
is received by an entry of the amount adjusted in the column “Amount cleared”,
for the month following the month the accounts of which were closed
(iv) the progressive total of the adjustments being also noted at the same time and
brief notes of, or references to all correspondence or other action taken towards
clearance of any objection should be kept in the column “Remarks” of the
Objection Book.

(c) ii, iii and iv (d) All of the above
72. The Objection Book in Form 22 should be closed
(a) Weekly (b) Monthly
(c) Quarterly (d) Annually
73 Pick the correct ones regarding objection book
(i) The balances of outstanding objections in a closed Objection Book should be
carried forward to the following year’s Book and the entries being attested by
a member of the Superintending staff.
(ii) If the outstanding balances thus brought forward relate to two or more years,
the balances of each year should be clubbed and be registered in a single section
(iii) This action, however, cannot be taken completely until the Supplementary
Account of the year is received and checked and is accounted for
(iv) The Section Officer is however responsible to see that any correction due to the
Supplementary Account are carried out neatly in the new Objection Book in
due course by plus or minus entries.

An annual review on the working of all Public Works Divisions is required to be
conducted each year and is required to be sent to____________ by _________
(a) Central Government, 30th September
(b) State Government, 30th September
(c) Central Government, 15th December
(d) State Government, 15th December
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75. Information for annual review on the working of all Public Works Divisions is
collected from
(a) Works Accounts sections (b) Audit Wing
(d) Public Works Department (d) Both a & b
76. Numbers of statement pertaining to Account Wing in annual review on the working
of all Public Works Divisions are
(a) Three (b) Four
(c) Five (d) Six
77. Pick the correct Accounts Wing’s statement and its heading/details
(a) Statement I: Delay in the receipt of accounts, vouchers
(b) Statement II: Name of Divisions from which certain schedules have not been
received and the months for which they are not received
(c) Statement III: Statement showing amounts held under objection to end of
March (Position as on 30 September).
(d) Statement IV: Statement showing the Arrears in reconciliation.

78. Pick the incorrect Accounts Wing’s statement and its heading/details
(a) Statement IV: Amount outstanding under III OR items adjustable by PWD
(For Works Miscellaneous Remittances issued during FY).
(b) Statement V: Showing the Arrears in reconciliation.
(c) Statement VI: Showing the defects in the preparation of Monthly
Accounts.
(d) Statement VII: Showing the fund position of the Division pertaining to
sanction given to works
STATEMENT I shows the delay in the receipt of accounts, vouchers that is prepared
in two parts i.e. part A for delay in receipt of monthly accounts and part B for delay
in receipt of vouchers
(a) True (b) False
80. STATEMENT II of Accounts wings shows the name of Divisions from which certain
schedules have not been received and the months for which they are not received.
Pick the incorrect schedule regrading:
(a) Schedule of public Works Deposits
(b) Schedule of Purchases (c) Schedule of sales
(d) Schedule of Misc. Public Works Advances.
80. STATEMENT II of Accounts wings shows the name of Divisions from which certain
schedules have not been received and the months for which they are not received.
Pick the incorrect schedule regrading:
(a) Schedule of Misc. Public Works Advances
(b) Schedule of Cash Settlement Suspense Accounts
15
(c) Schedule of Reconciliation with Treasury
(d) Schedule of work where expenditure exceeded allotment.
81. Numbers of statement pertaining to Account Wing in annual review on the working
of all Public Works Divisions are
(a) Three (b) Four
(c) Five (d) Six
82. Pick the correct Audit Wing’s statement and its heading/details
(a) Statement I: Common types of irregularities noticed in Central Audit
(b) Statement II: Details of Audit Notes and Inspection Report not replied
(c) Statement III: Important irregularities noticed in the local Inspection of Public
Works/Irrigation Division
(d) Statement IV: Statement showing the Arrears in Audit Objections.
So far accounts wing is concerned, the information should be collected from the
Works Accounts Sections and Works Miscellaneous Section for Audit Wing, the
information should be collected from the Accountant General (Audit).
(a) True (b) False
16
MSO (A&E) Volume-II (Chapter 9: Accounts of Works)
83. Classified Abstract of Revenue and expenditures pertaining to a Forest Division is

submitted to A.G (A&E) in Form
(a) F.A. 5 (b) F.A. 6
(c) F.A. 7 (d) F.A. 8
84. A monthly lists of sanctions is received in the A.G (A&E) from the
(a) Divisional Forest Officer (b) Conservator
(c) State Government (d) Central Government
(i) The Divisional Forest Officer is to maintain a Register of Cheques for recording
in a chronological order all cheques drawn by him
(ii) On the basis of information obtained from the Accountant General (A&E), the
actual date of encashment of cheque to be noted in the Register.
(iii) The Divisional Forest Officer should furnish a statement which should
invariably accompany the monthly compiled accounts rendered to the
Accountant General.
(iv) The Register of Cheque should be submitted to the Accountant General along
with monthly compiled accounts
(a) i, ii and iv (b) ii, iii and iv

(c) i, ii and iii (d) All of the above
86. During the scrutiny of monthly compiled account, particular attention should be paid
to cheques which have been shown as un-cashed for more than
(a) Two months (b) Three months
(c) Six months (d) Twelve months
87. State whether True or False
If a party pays to the Division by cheque/Demand Drafts, they are first encashed and
then the cash is remitted into Treasury at which time an entry is taken in the cash
book.
(a) True (b) False
88. Items should be referred to Divisional Forest Officer for speedy settlement when the
items are remaining unadjusted at the treasury for
(a) more than 3 months. (b) more than 6 months
(c) more than 9 months (d) more than 12 months
(i) Permissible debits and credits arising out of inter-divisional adjustments should
be set against corresponding credits and debits respectively.
(ii) Provisions regarding inter-divisional adjustments are given in Article 275 of
the Account Code Volume III.
17
(iii) Ordinarily when such transactions are paired a note of agreement should be
recorded in red ink by the Accountants dealing with both the Divisions against
the relevant entries in the Cash Accounts.
(iv) If the number of transactions is large, a suitable register may be prescribed, in
addition to facilitate proper watch over unadjusted transfers.

90. Transaction between Forest and Public Works Officer of the same Audit Circle
whether originating in the Forest or P.W. Account should be classified under the head
(a) Forest Remittances (b) Public Works Remittances
(c) Civil Remittances (d) Central Remittances
91. Monthly reports of progress of revenue and expenditure if required by the
Conservators, should be furnished to them in such form as may be prescribed by the
(a) Account General (b) Conservator
(c) State Government (d) Central Government
An annual review on the working of Forest Divisions is required to be conducted each
year and is required to be sent to____________ by _________
(a) Central Government, 30th September
(b) State Government, 30th September
(c) Central Government, 15th December
(d) State Government, 15th December
93. Numbers of statements pertaining to Accounts Wing in annual review on the working
of Forest Divisions are
(a) Three (b) Four
(c) Five (d) Six
The annual review on the working of Forest Divisions should cover following
points/statements; pick the correct one
(i) Extent of delay in the receipt of accounts/vouchers
(ii) Extent of wanting documents which should normally accompany the monthly
account.
(iii) Amount outstanding under 'III. Other Remittances-items adjustable by Forest
(iv) Statement showing the amounts held under objection to end of March (Position
as on 30th September next FY)

95. Extent of wanting documents must fall under the following categories (i.e.
documents); pick the correct one
(i) Schedule of cheques drawn (ii) Schedule of Remittances
18
(iii) + Memo for Forest Deposits
(iv) Statement of Forest Advances

96. The Statement V of Annual Review on working of Forest Divisions deals with
(a) Arrears of delay in receipt of accounts/vouchers
(b) Arrears of amount under objection
(c) Arrears of adjusted amount at Treasury
(d) Arrears of reconciliation
97. Numbers of statements pertaining to Audit Wing in annual review on the working of
Forest Divisions are
(a) Three (b) Four
(c) Five (d) Six
98. Statements from the A.G. (Audit) incorporated in the annual review include following
except:
(a) Statement A: Common types of irregularities noticed in Central Audit.
(b) Statement B: Details of audit objections and Inspection Reports not replied.
(c) Statement C: Very important irregularities noticed during local audit of Forest
Divisions.
(d) Statement D: Arrears of audit objections and Inspection Reports
The annual review of working of PWD and forest Division should not be construed
as a substitute for Audit Reports which are generally presented to the Governor and
later discussed in the P.A.C.
(a) True (b) False
19
ANSWER
Ques Answer Reference, if any {MSO (A&E) Volume. I}

No.
1. B 8.1
2. B 8.2
3. D 8.2
4. B Note below 8.2, responsible to ensure 100% check
5. D 8.3
6. A 8.2 to 8.6 in the notice of DO and not SE
7. A Note below 8.6
8. D 8.7
9. A 8.7
10. D 8.8 & 8.9
11. B 8.10 & 8.11
12. C Note below 8.10
13. D 8.10-8.11.3
14. A 8.12
15. D 8.12
16. D 8.12
16A B 8.13
17. C 8.13
18. A 8.14
19. B 8.14, DA will be responsible for the functions mentioned
20. B 8.14
21. A 8.15
22. A 8.17
23. D 8.17
24. A 8.18
25. B 8.18, for (i) CPWA 83 and (iii) CPWA 80 for 81 respectively
26. A 8.18, v & vi CPWA 80/83 signed by DO and not DA
27. D 8.18, schedule of Revenue
28. A 8.18, classified abstract of expenditure
29. A 8.18 (schedule of work expenditure, it is Jul), Sep, Dec and March
30. B 8.18 schedule of work expenditure
31. D 8.18 schedule of deposit works
32. D 8.18
33. A 8.18
34. A 8.18 schedule of debit/credit
35. D 8.18 (schedule of dr/cr-CPWA 77 & 77A)
36. B 8.18 (schedule of statement with treasury), it is line 5 and not 3
37. B 8.18 (Sch of cash settlement), it is with Sch 73 and 64
38. C 8.18 (Stock Account)
39. D 8.19.1
40. A 8.19.2
41. D 8.21
42. B Note 2 below 8.21
43. C 8.22
44. B 8.22-8.24, Rs. 1 crore & above and not above Rs. 1 crore
20
45. D 8.25
46. B 8.25
47. A 8.26
48. D 8.28
49. D 8.29
50. D 8.29
51. B 8.29, section/Gazetted Officer-in-Charge and not AG
52. B 8.30
53. D 8.30
54. B 8.32
55. A 8.33
56. B 8.33
57. B 8.33
58. C 8.35
59. B 8.36, for (iii) cheques drawn upto 31st March and not 20th May
60. A 8.36.1
61. D 8.36.1 & 8.37
62. A 8.43
63. C 8.43
64. A 8.46
65. B 8.46
66. C 8.47
67. B 8.47
68. A 8.47
69. B 8.47
70. D 8.49
71. D 8.50 & note below it
72. D 8.53
73. B 8.53, for (ii) it should be shown separately and not clubbed
74. D 8.54
75. D 8.54
76. D 8.54
77. A 8.54, Statement IV-amount outstanding under III-OR
78. D 8.54, number of statements VI (Six)
79. A 8.54
80. C 8.54
80A D 8.54
81. D 8.54
82. A 8.54
83. D 8.54, Total number of statements (Audit) is 3
83A A 9.2
84. B 9.2
85. C 9.3, for (iv)-Register of cheque not submitted but only an extract on last day of month
86. B 9.3
87. A 9.4
88. A 9.4
89. B 9.5 given in Article 245 of Accounts Code Volume III and not Art 275
90. B Note below 9.6
91. C 9.9
21
92. B 9.10
93. C 9.10
94. D 9.10
95. D 9.10
96. D 9.10
97. A 9.10 (Statement A to C)
98. D 9.10, Total number of statements (Audit) is 3
99. A 9.10
22

MSO (A&E) Volume-II (Chapter 8: Accounts of Works) : 1 Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

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MSO (A&E) Volume-II (Chapter 8: Accounts of Works) : 1 Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

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MSO (A&E) Volume-II (Chapter 8: Accounts of Works)

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i and ii (b) ii & iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

83. Classified Abstract of Revenue and expenditures pertaining to a Forest Division is

(a) i, ii and iv (b) ii, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

Ques Answer Reference, if any {MSO (A&E) Volume. I}

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