Chapter 18

Pay and Allowances

1. Pay and allowances of Government servants of the P.W. Division debitable to Budgetary Head is regulated
accordance with the procedure prescribed in the
a. Receipts & Payments Rules b. General Financial Rules
c. Government Accounting Rules d. Departmental Manual
2. Claims of all Government servants, Gazetted or non-gazetted should be preferred by
a. Head of the Department b. Head of Offices
c. Section-Officer in-charge d. Accounts Officer
3. Government employees are covered under the New Pension Scheme who has joined Government Service
on or after
a. 01-01-2005 b. 01-04-2005
c. 01-01-2004 d. 01-04-2004
4. Pick the incorrect one
a. While for permanent posts the sanctioned strength need only be indicated in the pay bill at the top of
each section of posts
b. In the case of temporary posts, the number and date of the sanction letter shall also be indicated. In
cases where sanction for continuance of posts has been applied for, the DDO shall indicate this fact in the
bill and draw pay and allowances of the persons concerned at earlier rates
c. Both A&B
d. None of the given
5. In PW Division which branch prepares the pay bill of the PW Establishment?
a. Accounts Branch b. Administrative Branch
c. Logistic Branch d. Co-ordination Branch
6. In PW Division which branch scrutinise the pay bill of the PW Establishment and make payment?
a. Accounts Branch b. Administrative Branch
c. Logistic Branch d. Co-ordination Branch
7. The Administrative Branch of the Division will maintain the Bills Register in form
a. GAR 14 b. CPWA 14
c. CPWA 9 d. GAR 9
8. All cheques drawn whether to be paid away in cash or drawn in the name of the payees in case of officers
desiring payment by Cheque shall be recorded in
a. CAM 12 b. CAM 11
c. CAM 10 d. CAM 13
9. The DDOs/CDDOs will have to prepare separate Pay Bills in respect of Government servants under NPS and
will send the same with all other schedules to the PAO so as to reach him on or before
a. 20th of the month to which the Bills relate b. 25th of the month to which the Bills relate
th
c. 15 of the month to which the Bills relate d. last working day of the month to which the Bills relate
10. In respect of DDOs/CDDOs situated in far flung areas not easily accessible, Pay Bills in respect of
Government servants under NPS and will send the same with all other schedules to the PAO so as to reach him on
or before
a. 20th of the month to which the Bills relate b. 25th of the month to which the Bills relate
c. 15th of the month to which the Bills relate d. last working day of the month to which the Bills relate
11. Pick the correct one
a. The PAO will consolidate the information available in the NPS Schedules received from the various DDOs
and forward the same in floppy in the prescribed form to Principal Accounts Office by 10th of the month
following the month.
b. Principal Accounts Office in turn will consolidate the information and send the same in electronic form
to the Pension Regulator appointed by the Govt. (till appointment to CPAO) for the purpose by the 15th.
c. Both A&B

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 d. None of the given
12. Pick the correct one
a. Emoluments up-to the date of transfer are not drawn before a Government servant proceeds on transfer,
emoluments for the whole month may be drawn in the new appointment, the allocation of the charge to
the old and new appointments being clearly specified on the bill.
b. The last pay certificate should give all the necessary information so that the allocation may be correctly
noted by the drawing officer in the bill of the new office.
c. Arrears of pay and allowances of such members of the staff as have been transferred and in respect of
whom last pay certificates have already been issued, should in no case be drawn by the Division from which
they have been transferred.
d. All of the above
13. An account of undisbursed pay and allowances should be kept in a Register in Form
a. CPWA 25 b. GAR 25
c. GAR 27 d. CPWA 27
14. It should be ensured that undisbursed amount shall be refunded either in cash or by short drawl if it
remained undisbursed for
a. six-months b. one month
c. two months d. three months
15. A bill register in the form GAR 9 should be maintained by all Heads of Offices who are authorized to draw
money on account of pay and allowances etc. by Cheque on bills signed by them. The register should be reviewed
by a Gazetted Officer
a. monthly b. fortnightly
c. quarterly d. annually
16. A cash book should be maintained for pay and travelling allowance bills in Form
a. CPWA 1 b. GAR 1
c. GAR 3 d. GAR 3A
17. Pick the correct one
a. Generally security from sub-ordinate should be taken in the form of Fidelity Bond in GAR 34
b. The Administrative Ministry/Administrator concerned in consultation with the Accounts Officer may
prescribe that security deposits should be deducted from pay bills.
c. Both A&B
d. None of the given
18. State whether true or false
If the encashment of a bill for an advance on transfer is likely to delay a transfer which is urgently necessary
in the public interest, the advance may be made from the permanent cash imprest as a temporary advance.
a. True b. False
19. All orders revising sanctioned scales or sanctioning the creation or abolition of permanent or temporary
appointments should at once be communicated to the
a. Superintendent Engineer b. Pay and Accounts Officer
c. CCA d. Divisional Officer
20. In the case of all transfers of divisional, sub-divisional or other executive charges, a report of transfer of
charge should be prepared and sent to the
a. CAA through the CCA. b. CCA through the PAO.
c. Superintending Engineer through the PAO. d. PAO through the Superintending Engineer.
21. Whenever the transfer of charge is prolonged so that two Government servants may be entitled ‘to draw
pay and allowances simultaneously for the same appointment, who should intimate the PAO to consider relieving
officer either on duty or on leave or on joining time?
a. SE b. CE
c. CCA d. DO

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 ANSWER
1 2 3 4 5 6 7 8 9 10 11
A B C D B A D C A C B
12 13 14 15 16 17 18 19 20 21 XX
D B D A C C A B D A XX

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)