Practice Test Series 3 of 2023

SAS Part I

Sl. Question Option A Option B Option C Option D

No
.
1 Transportation of stores from abroad to India by air Stores collect basis Freight collect special collect basis None
under special sanction of India are received on basis
_____ basis

2 If you are verifying the competency of the authority Expenditure audit Performance audit Concurrent Audit Sanction Audit
incurring expenditure out of public money, you are
doing ____?

3 Who can authorize payment without pre audit of a PCDA/CDA GOC in C CGDA GOI
claim which requires pre audit, to avoid delay in an
urgent case?

4 All air passages Ex-India, unless otherwise MOD AFHQrs. IFA Government of
specifically provided for in authorised regulations India
or other orders of Government, require the prior
sanction of ____?

5 Special train warrants are audited with reference to Special Emergency Express Milrail
‘____’ orders authorizing the move of the special
train.

6 ___ embraces the broad and general principles on FR I GFR DPM Defence Audit
which audit by DAD is conducted over Defence Code
Services Receipts and Expenditure?
7 Army has ___ Minor heads of accounting? 8 9 10 12

8 DGADS is under the administrative control of CGDA C&AG CGA MOD

_____?

9 MFAI Report is rendered by ____ of the month 10th 15th 20th 25th
following the quarter?

10 What does section (B) of part I of MFAI Report Stores irregularities Cash irregularities Stores irregularities Cash irregularities
represent? reported fresh reported already reported already reported fresh

11 The maximum amount up to which it is permissible Cash monetary Credit monetary Ceiling money limit Ceiling Monetary
to retain cash (including at bank) by Field Imprest limit limit limit
Holder is known as..

12 Which of the following is not a class of pension? Compassionate Complementary Retiring Pension Invalid Pension
Allowance Pension

13 Public Fund Accounts of Air Force are generally Unit Station No. of personnel No. of units in
maintained on ____ basis? dependent on station
Account

14 Financial Advice rendered by Controllers is of two Originating, Major, Minor Original, Short term, Long
types. What are the two? Responding Responding term

15 Appropriation audit is conducted in two stages. Effective, Propriety, Central, Local audit Sanction,
They are ______, _______? Economy Audit Regularity audit Expenditure
Audit
16 To claim for an overcharge by Railways, six Date shown on the Date of dispatch Date of receipt of All the three
months period is computed for DAD from the …. original bill by Railways original bill

17 Which of the following payments are not supposed CHT Bills Suppliers Bills Pay and Allowances All the three
to be paid out of S&S Imprest by the Imprest
Holder?
18 Expand CRV? Credit Receipt Certified Receipt Current Receipt Correct Receipt
Voucher Voucher Voucher Voucher

19 Losses on account of stores short-landed/ damaged Store loss Cash loss As decided by As decided by
which are irrecoverable from the carriers, will be Executive CDA
dealt with at consignees end as?

20 Which of the following is correct with reference to MFAI report is MFAI Report MFAI report is MFAI report is
MFAI Report? rendered half contains 4 addressed to CGDA rendered in two
yearly sections A,B,C & parts with each
D having two
sections A,B

21 Expand A.O.G. Aircraft On Ground Army on Ground Army Ordnance Air Officer i/c
General Ground

22 Commanding Officers of Ships render Cash Daily Weekly Fortnightly Monthly

account to the PCDA (Navy) Mumbai, ____?

23 Under which article of constitution Consolidated 112 343 266 148

Fund of India has been prescribed or referred?

24 If the first digit of a major head is 7, it represents Revenue head Capital head Contingency fund of Loan head
____? India head
25 Which of the following is the object of To certify that To certify that To certify To Present
Appropriation Accounts of Defence Services? expenditure is expenditure is expenditure is within audited accounts
authorized covered by allotment of expenditure
Sanction from
appropriations of
the year
26 Recoveries of over-payments shall be credited as Revenue Receipts Reduction in Capital Receipts None
______ irrespective of the year in which such Expenditure
recoveries are effected?

27 Who allots Defence Accounting Circle Numbers to CGA RBI, CAS CGDA C&AG
PCsDA/CsDA offices?

28 After closing of annual accounts, if a CGA C&AG Both a & b MOD

rectification/readjustment is necessary, same will
be carried out with prior approval of ___?

29 Prefix 77 is used for _____ transactions? Previous years Charged DIDS Pre partition
Expenditure

30 Major Head is represented by ___ digit number? 4 3 2 7

31 Who is responsible for preparation of the portion of DGADS CGDA C&AG All the three
the Combined Finance and Revenue Accounts
pertaining to Defence Services?

32 Transfer of funds from one primary unit of Assignment Cash Assignment Fund Transfer Re-appropriation
appropriation to another such unit is defined as
_____?
33 Loans and Advances are represented by Sector A B K F
____?
34 Expenditure on vehicles irrespective of cost and life Revenue Capital None Decided in each
shall be treated as _____? case

35 Expand DMS Defence Date wise Defence Monetary Daily Main

Management Monthly settlement Scrolls
System Statement
36 Which class of PM voucher is operated to adjust 1 2 8 9
MRO?
37 ____ is responsible for adjustment of departmental PCDA, New Delhi CDA Army CDA (IDS) New PCDA (BR) New
charges in respect of works executed by MES on Meerut Delhi Delhi
behalf of Navy & Air force centrally?
38 The balances under RDR heads are closed to Government Balances Both None
______?

39 The period of Short Term Agreement should not 3 months 6 months 9 months 12 months
exceed ____?

40 Sanctions having financial bearing and not covered Government Army/Navy/Air Both None
by existing rules are issued in the form of ….. Letters Force Instructions

41 IAF CDA-13 forms should be held under the SAO (AN) GO (AN) Addl. CDA/Jt. CDA PCDA/CDA
personal custody of ____?

42 Which section of the Regional CDA deals with Administration Internal Audit O&M ORs
work related to Super Review by IDAS Officers?
43 Adjustment made among owners of vessel and Compensation General Average Net worth ratio Loss statement
cargo in the event of loss or damage to vessel/cargo
is known as ………
44 Which of the following provisions should not be Lumpsum Provision for Both None
made in Budget Estimates, except under definite provisions losses
orders/special sanction?
45 Competent Authority to write off a loss is Net Gross Decided by Loss determined
determined with reference to _____ loss? PCDA/CDA in each by Audit Officer
case
46 12 years National Defence Certificates when Face Surrender 5% less than Face 5% less than
submitted as security deposit, they will be accepted surrender
at their ____ value?

47 Remuneration paid to an employee for performing a Honorarium Fee Special Pay Special Increment
special work of occasional in character is known as
_____?
48 MRO is valid for a period of ……… 20 days 21 days 14 days 30 days

49 Class V punching medium is used for compiling Cash Vouchers Railway Bills Cash Accounts MES Bills
_________ transactions?

50 Expenditure on procurements of items which have a 5 7 10 25

life of ____________ years or more is debitable to
Capital Budget