The executive powers of President of India are exercised through _ in the case MoD

of Defence Services?
Expenditure which the budget cannot be held to cover is known as Fresh Exp.
Which of the following provisions should not be made in Budget Estimates, Lump sum & Provision
except under definite orders/special sanction? for losses
Unexpended balances of Cash Assignment lapses
The final estimate for the year, based on latest known actuals is known as Modified Appro.
Adjustment made among owners of vessel and cargo in the event of loss or General avg
damage to vessel/cargo is known as
Power of Audit officers to waive audit objection and to write off irrecoverable 177
amounts are given in Rule ....... of Fr I Vol I
Loss < 2000 – No loss statement, Loss < 10000 – no court of enquiry
Cash security deposit remaining unclaimed for _ period is transferred to Lapsed Three years excluding
Deposit? year of deposit
MFAI Report is rendered by ____ of the month following the quarter? 20th
Field Cashier submits his cash account to PCDA (O) on ____ basis? daily
Statement of Infructuous Expenditure for MES is submitted by Controllers to DFA (works)
_ for inclusion in Appropriation accounts?
Bills for non-recurring payments sanctioned by Chief of Army Staff will be paid PCDA New Delhi
by
To make payments outside the terms of contract, whose consent is necessary? CFA
If it is felt in audit, rates accepted in contract are considerably higher than CFA
rates prevailing in market, matter should be taken up with?
Army has ___ Minor heads of accounting? 12
To arrive at the figures to be included in the Forecast Estimates for Defence Preceding year
Pension heads, actuals of the ____ will be taken as basis?
All Grants and payments of pensions should be recorded in _ by PCDA (P) Audit card
Allahabad?
Whose permission is required to increase the quantum of audit by DAD PCDA
officers?
_ is responsible for ensuring that the Field Cashier carries out his duties in Formation
accordance with the regulations? Commander
Returnable copy of the packing account in the case of stores dispatched by sea 15 days
or civil air will be dispatched to the ultimate consignee by the Landing Officer
within __ days from the date of dispatch of the consignment?
Expand P.O.R. in the context of IRLAs of Air Force Personnel - Personnel
Occurrence Reports
The audit of Air Force list is conducted in the office of the ____ JCDA (AF)
GE can enter into contracts whose value is up to Rs. __? 50 lakhs
When a vendor is not able to supply the stores or render service which of the Risk & Expenses clause
following clause can be invoked by the purchaser?
The period of Short Term Agreement should not exceed ____? 6 months
Retired Group ‘A’ officer should not accept any commercial employment 1 year
before ___ from date of retirement without prior sanction?
Expenditure which the budget cannot be held to cover is known as Fresh exp.
Revenues administered by bodies which by law or rule having the force of law Local fund
come under control of Govt are known as
There is no corresponding loan major head for - Defence service army
Dealing branches will prepare DP&R scrolls in. Quadruplicate
FPB will prepare DMS and Main scrolls in Quintuplicate and
triplicate
Except under the orders of the ___, no order of sanctions shall be accepted in PCDA
audit unless it has been received from or through the sanctioning authority
Self-Accounting Units of Air Force are approved and notified by ____? GoI
Losses written off in respect of stores short landed at ports should be classified Cash loss
as ____ and exhibited in the statement under the appropriate heading in the
Appropriation Accounts?
Which of the following Accounts is classified under six tier arrangement? MoD Civil
Capital cost of works which are non productive in nature is met from ____ as a Revenue
general rule?
Where RBI branch acts a focal point branch, Scrolls are sent to PCDAs/CDAs PAD RBI
concerned by ____?
Bill for all debt-head items should be drawn in separate forms printed in ___ink Red
on white paper?
ICAS - Indian Civil Accounts Service
If the accredited bank is required to be changed by a Ministry, the proposal CGA
should be invariably referred to _?
Who among the following is not supposed to deposit Government dues in cash Unit having Public
while depositing through MRO? Fund Account
While preparing Budget Estimates in respect of progressive salaries, the rate of 1st Sep
pay which will be due on the __ of the year to which the budget relates should
be adopted.
When there is a difference of opinion between, the administrative authorities Service HQTR
and the Controller of Defence Accounts over the propriety of a recovery or the
rate of recovery, the matter shall, without delay, be reported to __?
PFMS - Public Financial Management System
For service personnel treatment in civil hospitals, where reciprocal CDA
arrangements are made, Civil Accounts Officer will raise debit against ___?
TTIEG - Technical Training and Instructional Equipment Grant
Which of the following suspense head is operated for the purpose of supply of 00/018/65
funds to Field Imprest Holders?
When Army Officer is paid by the Imprest Holder, DIDS is originated by ____? PAO against PCDA (O)
What is the retention period prescribed for Bills, Contingent Bills and Medical 3 years
Reimbursement Claims in a CDA office?
While preparing Pay Bill by AN Pay section of CDA office, names in the pay bills Category wise and
are arranged ____? then alphabetically
Service Books of IDAS Officers of the grade of ___ and above are maintained by CDA
CGDA office?
CAPIO - Central Assistant Public Information Officer
Maintenance of Debt Head Registers in respect of DAD employees is the Account section
responsibility of ____ ?
CRA - Central Recordkeeping Agency
Who among the following makes Payment and adjustment of the cost of CDA Army Meerut M
manufacture of medals and decorations to Army Officers section
Expand TOR with reference to procurements defined under GFR? Terms of Reference
CPGRAMS - Central Public Grievance Redressal and Monitoring System
FTCR - Field Treasure Chest Receipt
Appropriation Accounts of Defence Services is furnished to DGADS/C&AG of FADS / 15th Jan
India by ___?
To avoid double payments recurring charges will be linked with ___ and Last charge
audited?
Audit of dues to Government is done from __? Voucher to Pay Bill and
not vice versa
The functions of AOsGE are ___ fold? 3 - audit/accounting
/FA
The number of disciplinary case handled by working officer should not be more 3
than..... at a time.
The number of disciplinary case handled by retired officer should not be more 7
than..... at a time.
How many broad areas of expenditure is covered under the Defence budget? 3
The account of Government are based in the main, on single entry system
Which PCDA /CDA is responsible for adjustment of annual contribution (half CDA (ARMY) MEERUT
cast) in r/o the cost of cantonment survey
Which PCDA/CDA is responsible for adjustment of Annual contribution to the CDA (ARMY) MEERUT
Survey Department towards cost of " survey of India"
Which PCDA/CDA/OFFICE is responsible for adjustment of Annual contribution PCDA WC
payable to the Ministry of health on a/c of CGHS in Delhi in r/o civilians CHANDIGARH
personnel of Army HQrs and Inter services organization?
Ships and Naval Establishments in Goa are under the control of ____? FOC in C Southern
Naval Area, Kochi
While carrying out Test Check of IRLAs, Debit entries should be verified __? From Documents to
IRLAs not vice versa
Transportation of stores from abroad to India by air under special sanction of Freight collect basis
India are received on _ basis
Surprise check of cash balances of Field Cashier is arranged by ____? Formation commander
Which of the following officers do concurrent audit? AOGE LAO RAO All the AOGE
three
The responsibility of handling all claims on account of Naval Armament stores, Naval armament
short landed or damaged rests with ____? supply officer
From ____ onwards, the responsibility for compiling the accounts of Defence 1.10.1976
Services has been entrusted to CGDA
Recoveries of over-payments shall be credited as __ irrespective of the year in reduction in
which such recoveries are effected? expenditure
In the Defence Services, the pay and allowances of Service Officers, PBORs, Sub head
Civilians are accounted for under separate __?
Travelling Allowance of Military students under training with survey parties is Civil grant
debitable to..?
Head of accounts under which transactions closing to balances are recorded, Debt head
carried forward to the next financial year which includes heads of Debts, Loans,
Advances, Provident Funds, Reserve Funds, Deposits and Advances and
Suspense, Miscellaneous are called?
Taxes both on Residential/Non-Residential, buildings owned/occupied by the defence service
Defence Department shall be debited to __? estimate
The balances of the Defence Services have been created Proforma in the books 01/04/62
of the Reserve Bank of India w.e.f. ____?
Prefix 77 is used for _ transactions? Previous year
GAD with reference to SBI Mumbai represents ____? Govt account
department
Focal Point Branches have been introduced in the Ministry of Defence with 01/10/93
effect from _?
Which of the following offices does not have the work of DAD Cells? PC of A Kolkata
PCDA (Navy) Mumbai PCDA New Delhi CDA Patna PC of A Kolkata
Transactions arising in the books of CsDA which are adjustable in the books of Cash
AG State Govt./PAO Ministries and Departments of Central Government, are
settled through___ ?
Which of the following demands against an employee transferred from audit House Building
jurisdiction of one CDA to another is transferred through DEA? Advance
Advance of Pay, Advance of TA/DA, House Building Advance, All the three
The ultimate responsibility for ensuring that expenditure does not exceed the Principal Staff Officers
corresponding budget allotment rests on Principal Staff Officers (Service HQrs) (Service HQrs)
FADS PCDA/CDA concerned CGDA
If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker
…………..thereon shall be final.
Which of the following is a compulsory deduction from Subsistence Allowance? All the three
Income Tax, Repayment of Advance, LF & Allied Charges , All the three
The total number of Ministers, including the Prime Minister, shall not exceed 15%
……… of the total number of members of the House of the People.
Who is the leave sanctioning authority to C&AG President
When expenditure is met out of advances from Contingency Fund of India, 4076
which of the following head will be treated as minor head under the Major
Head "Contingency Fund of India
PFMS - Public financial management system
The station hospital stoppage from civilians will be recovered in Cash
Army has ___ Minor heads of accounting? 12
Which of the following Minor heads of accounting is common to all services? All the three
101 105 111 All the three
___% of short/excess supplies can be accepted by CFA, which is not considered 5%
as modification to a Contract?
Appropriation Accounts of Defence Services is furnished to DGADS/C&AG of 15th Jan
India by ___?
Audit of expenditure to Government is done from __? Pay Bill to Voucher
not vice versa
Custody of blank Defence Cheques is the responsibility of ___ section of D Section
Regional CDA?
A spoiled cheque will be submitted to O i/c, Disbursement section with the Form Destroyed
words ___ written against the item in schedule III?
Form Spoiled Form Cancelled Form linked form Destroyed
Which section of Regional PCDA/CDA office is responsible to arrange for R Section
printing of forms?
Which section of Regional CDA deals with Payment of Sea freight and landing Store Audit
stages bills?
Ration Allowance in cash is admissible during which of the following periods in All the three
respect of Army Officers?
Study Leave in India Special Casual Leave Furlough All the three
O&M Inspection Report is supposed to be forwarded to the concerned 30 Days
section/sub office within ___ completion of Inspection?
O&M Inspection is conducted on __ basis? Sampling
Which section of the Regional CDA deals with Reorganization of office layout O&M
for quicker flow of work?
Which section of Regional CDA office deals with Post audit of bills in respect of Audit Contract
payments made on account of Civil Hired Transport?
The total amount of penalty under RTI act shall not exceed Rs. _? 25000
Which of the following is diarized as special dak in a Regional PCDA/CDA Confidential Dak
office?
Which of the following are not diarized in Records section of PCDA/CDA office? DO Letters
Which of the following dues is not posted in the Demand Register by Pay Licence Fee bills
sections of PCDA/CDA office? Licence Fee bills Advance of GPF Advance of Pay
Advance of HBA
AAO should check arithmetical calculations in __ % of the documents disposed 0.5
by him, irrespective of amount involved in the documents?
__ section of CDA deals with adjustment of debits on account of postage and M Section
air mail fee on the bags dispatched by Defence HQrs?
Which section of PCDA/CDA is responsible to conduct scrutiny of conservancy M Section
service agreements entered into by Defence Executives?
Which section of Regional PCDA/CDA is responsible for watching verification of Store audit
Credits of high value imported and indigenous stores?
Which section of PCDA/CDA is responsible to deal with training camp T Section
allowance claims of Territorial Army and NCC Officers?
Field Park Coys, Workshop and Park Coys and Docks Operating Coys etc Corps of Engineers
function under which corps of Army?
A Tribunal shall have, and exercise, the same jurisdiction, powers and authority High Court
in respect of contempt of itself as a ____ ?
Under RTI Act, Who can place an Information Commissioner under President
suspension?
Minimum Number of Judges of SC to sit for substantial question of law as to 5
Interpretation of Constitution are-
Hindi Diwas is held on - 14th Sep
Who is the chairman of central hindi committee? PM
How many appropriation accounts are prepared in GOI – Civil, Defence, Post, 4
Railway
19- MOD (civil) , 20- Defence services (revenue) , 21- Defence capital , 22-
Defence (pension)
Controllers may allow a time of ___ to command headquarters to furnish 15 days
replies to Draft Para?
To guard against double payments, full particulars of all payments made to Income tax register
contractors should be noted in the_____?
Any points doubt regarding provisions of GFR are required to be referred to MoF
When Date of Birth is not known in respect of an employee, but month and 16
year known, which date will be considered as DOB?
Right to information rule 2012 came into force on? 31st July 2012
Who determines the salary allowance & other terms of service of CAG Parliament
What is the time limit stipulated for sending the acknowledgement to a letter 15 days
received from the parliament?
Principal Staff Officers in IHQ of MoD (Army) 7
Principal Staff Officers in IHQ of MoD (Air Force) 3
Principal Staff Officers in IHQ of MoD (Navy) 4
Defence Ledger does not deal with which of the following heads? Expenditure heads
Revenue receipts heads Expenditure heads Debt heads Remittance heads
Annual Review of Balances is prepared based on the compilation of ___ March Supplementary
month’s accounts? Correction
The balances of the Defence Services have been created Proforma in the books 01/04/1962
of the Reserve Bank of India w.e.f. ……
DMS - DATE WISE MONTHALY STATMENT
GBSS - GOVT BUSINESS SOFTWARE SOLUTION
Which of the following indicates ‘Reduction in Expenditure’ ? (-) Ch
(+) Rt (-) Rt (+) Ch (-) Ch
Who is authorised to act as e-Focal Point Branch for all Non-Civil SBI CMP
Ministries/Departments from Government e-payment Gateway (GePG)
In cases where, the Associate bank concerned has ……. of its branches handling Less than 10
the transaction of a Defence Accounting Circle, they will directly report such
transactions to the Focal Point Branch of the SBI accredited to the PCDA/CDA
concerned.
Prefix 77 is used for _ transactions? Previous year
Ways and Means advances are repayable not later than ……… from the date of 3 months
making that advance
Expenditure on procurements of items which have a life of ________ years or 7
more is debitable to Capital Budget
DIDS is prepared in _ by the Originating CDA office? 5 copies
Recoveries of expenditure for services rendered to non-Government parties receipt
shall in all cases be classified as ____ of the Government?
SCT - STATEMENT OF CENTRAL TRANSACTION
How many tiers of classification is there for Defence Accounts? 5
Amendments to CHB relating to Major/Sub Major, Minor Heads of accounts CGDA
are issued by
Under the provision of Article ....... of the constitution, .............. prescribes the 150 / CGA
form of maintaining Defence Services Accounts.
DDG – Detailed Demand Grant
Outcome Budget Statement is prepared by Department of Expenditure in Niti Aayog
consultation with the
Whose sanction is required to open new imprest account Command HQrs
A service receipts for which full particular is not given be accounted for Other receipts
Pricing of payment issue vouchers Store Audit Section
The balances under RDR heads are closed to __? Balance
Annual Audit Certificate (yearly) Report is generally submitted to CGDA by 1st August
PCDA/CDA by ___, if otherwise changed by CGDA?
Pay accounts of Civilian Industrial Personnel of Indian Navy are maintained by Wages Section
the ……of the P.C.D.A. (Navy) in respect of those under the administrative
control of the Admiral Superintendent, Naval Dockyard, Bombay.
Claims preferred after ------- months are generally treated as time barred. 2 years
Hospital stoppage Rolls are prepared by………… OC of the Unit
The station hospital stoppages from Civilians will be recovered ….. Cash
In general Scale Audit is conducted on the basis of the total number of officers Lt to major
in the ranks of
What is the periodicity of Audit of NCC Units? Annual
Who is maintaining the IRLAs in respect of non gazetted civilians in operational PAO
areas
The Scale Audit of CIVILIAN officers posted in lieu of Military officers is PCDA O
conducted by……
Stores can be transported through flight on medical and operational ground Brigadier
under the authority of a certificate to be issued by an officer not below the
rank of…………
Service records of all Group ‘A’ and ‘B’ civilian officers of MES are maintained E-in-C Branch
under the supervision and administrative control of ………….
Scale Audit is conducted on the basis of the total number of officers in the Lt to lt col
ranks of …….. In case of AMC
The scale audit of civilians of AMC is conducted ………. Quarterly
Debt head is close to balance or government?? Balances
Payment in r/o air freight is made to I.A.C in the form of ….. Cash
In the cases where Year of Birth is known but not the exact date, then the DoB 1st July
is taken as……
The claims for under charges between Railway, and Defence Accounts Officers 6 months
concerned are required to be preferred within -------
Payments of Air freight charges to/from outside Indian limit is made by the …… Embarkation
from Imprest Commandants
The Form D issued to Civilian Sisters are audited by Regional PCDA/CDA
Who is the paying controller in case of nonrecurring payments sanctioned by PCDA New Delhi
the Chief of Army Staff?
Unit Allowance Claims in r/o AF are sent to PCDA(AF) along with monthly …….. Cash Account
for post audit.
Service records of all Group ‘A’ and ‘B’ civilian officers of MES are maintained Central Record Office
by………. (Officers)
In the case of cash losses due theft fraud gross negligence, the details of losses 25000
of Rs........... should be show in appropriation account.
Draft IAR is forwarded to HQs office under a …………. Demi Official letter
from PCDA/CDA
Navy Ships those are not Self Accounting draw their fund requirements from Base Logistics
……… Officers
Dispatch of Air Force Stores by Air by Civil Airlines requires ……… Prior sanction of
Chief of Air Staff
The competent authorities to sanction the pension claims/ gratuity in respect JCDA (AF) New Delhi
of Air
force personnel who retire/die while in service on after 1st November, 1985 is
…
Cash Assignments are placed by the ……. at the disposal of the Indian Army CDA Patna
Gorkha Recruiting Depot and Record Offices, Laheria Sarai and Ghoom.
The tender above ….. are compulsorily processed through e-procurement. 10 lakh
Form No. IAFT 1719 represents …… CV for Cadets
The form number for Concession Vouchers (CV) is…… 1720
Performance Audit is undertaken/carried out of ……….. units Service provider
Pay accounts of Industrial personnel (Civilians) of MES are …… by …………… Post Audited,
LAO/RAO
In general, Condiment Allowance is ……… by PCDA/CDA Post audited
Nodal Officer is nominated for each ………. whose duty is to collect and send to Joint Secretary
all PCDA/CDA the specimen signatures of authority empowered to sign GoI
sanctions.
MC Notes - Military credit note
In general, Sanctions & Orders affecting financial transactions are of ….. 3
categories
Annual Audit Certificate(AAC) submitted by CGDA is countersigned by FADS
……………..
A penalty under Rule 11 can be imposed only by……………… Disciplinary/appointing
authority
Which CDA deals with the work bills of MAP organisation of Delhi Area? CDA IDS New Delhi
Who allots Defence Accounting Circle Numbers to PCsDA/CsDA offices? RBI
How many Appropriation Accounts are prepared in total in GoI? 4 (Rail, Post, Defence,
Civil)
The balances under CHB heads are closed to _ Government
Which section of Regional PCDA/CDA office deals with Recovery of extra Store Audit Section
expenditure incurred by the Defence Services in connection with aid to civil
powers? Store contract, Store Audit Section, Accounts Section, E section
Which section of Regional CDA adjusts the MRO on account of Audit fee in M Section
respect of Cantonment Board?
Public Account of India covers the following sectors of Government Accounts? Sectors I to M
Sums which are clearly not due to Government but are held in trust are kept Deposit
under ___ head?
Unspent balances under Receipt Heads and Expenditure heads are closed to _? Government
Powers of DCDA to sign Transfer Entry Punching Medium on account of 1 Crore
rectification of errors is up to Rs. ____?
Which PCDA/CDA is responsible to prepare Job Description Sheets for Pay and CDA Army Meerut
IA sections work?
Whose sanction is required if the period of suspension of an employee of DAD FADS
exceeds 12 months?
Which section of PCDA/CDA is responsible to rendition of monthly statements Accounts Section
of expenditure to the local controlling authorities
Ex-servicemen Contributory Health Scheme (ECHS) came into force w.e.f. 01 Apr 2003
With reference to Budget Estimates, ‘Schedule of Demands’ are associated MES
with.........
DRDO Military Farm MES Navy
The party requesting for a fresh cheque in lieu of a lost cheque should execute- Indemnity bond
Security bond Disbursing bond Statutory bond Indemnity bond
The minimum amount of security deposit is ......... 25
Loss statement is prepared in Form….. IAFA - 498
Losses resulting from dispatch of stores by other than the authorised Cash loss
procedure are.......
Post audit of ECHS Polyclinics Accounts is done by.......? LAO
Rejection list downloaded by D Section from SBI CMP is also known as Minus Debit Scroll
Handing and taking over of stores should take place in the case of leave of the 7
store keeper for more than __ days
In case of Indian Navy Imprest Holder may authorize his ……to operate the Supply officer
account…
Which of the following does not fall under the ambit of public fund? None
Unissued pay and allowances, Office allowance fund, Estates of deceased men
and deserters, None
Re-appropriation:- Minor head – GoI, Sub head - MoD
Powers of re-appropriation are exercised by which of the following? All the three
Central Controlling Authorities, Command Headquarters, Independent Area
Headquarters , All the three
Which of the following provisions should not be made in Budget Estimates, Both
except under definite orders/special sanction?
Lumpsum provisions, Provision for losses, Both None
Standards of Financial Propriety are given in Rule ........ of FR I 6
If it is impossible to have any expenditure booked in the accounts of the year The final decision is
to which it relates, owing to the fact that the actual incidence of the taken
expenditure is under dispute, it is charged to the accounts of the year in which
................
Which of the following estimates constitute the Principal estimate for current Revised Estimate
year?
All losses in offices at Armed Forces Headquarters are investigated by............. HoD
Temporary increase to clerical establishment by CFA for his own office requires Higher CFA
the sanction of __?
Approval of _ is taken before actual conclusion of a contract for less than 11 GOC in C
months duration resulting from floating of additional tenders?
___ has full powers to grant permission to undertake work from other MoD
departments and accept honorarium irrespective of amount?
Reliefs in payments for services rendered to anybody or Fund by Defence Grant-in-Aid
Services should be given through _______ rather than by remission of dues:
Retention period of register of loss 5 years
SWSG stands for - Signal Works Services Grant
TTIEG made to - Signal Officer in Chief
One third of any non recurring ‘fee’ received by a Govt. servant in excess of 400
............ in a financial year is credited to the Govt
Sanctions of Service Headquarters are communicated direct to .......... by the PCDA/ CDA
FADS/ Secy Defence(Finance)
The financial powers of the Government which have not been delegated to a MoF
subordinate authority shall vest in ___?
The repeat order is to be placed within _____from the date of completion of 6 months
the supply against the previous order
Crucial Date of eligibility for determining vacancies by DPC will be as per the Jan
vacancies as on 1st day of ____ of the year?
CTG is admissble when transfer involves change of residence within same 1/3rd of 80%
station @ ___ of normal CTG?
CTG is admissible for transfer between two stations @ __%? 80%
Custody of blank Defence Cheques is the responsibility of –sn of Regional CDA? D
Customary gifts received from relatives and friends must be reported to A – 25000
Competent Authority by the Group __Government Servants when the amount B – 15000, C- 7500
exceeds Rs. ____?
INSTAL FULL FORM - IN STATION ALLOWANCE
CWE can accord Technical sanction for a major work costing up to Rs. ___lakhs 1.5 lakh
DAD cell does not function in which one of the following places? Bengaluru
Mumbai New Delhi Bengaluru Kolkata
Pension Fund Regulatory and Development Authority (PFRDA)
Dearness Allowance is paid to compensate price increase above the ____? base points
Dealing with Test Audit Objections regarding Pay and Allowances of officers is Ledger Wing
one of the functions of ___ of PCDA (O)?
Defence Acquisition Council is headed by ____? Defence Minister
Defence Cheque books are printed by ? Government Security Printing Press, Nasik
Defence Procurement Board is headed by ____? Defence Secretary
Defence Procurement Manual (DPM) deals with ___ procurements? Revenue
Demands/cases outstanding as on 31st March and its position as on 30th June 31st July
is furnished through this report to HQrs office by
Demurrage charges incurred due to negligence on the part of the Loss of Public money
onsignor/consignee.
____ will be the Central Scale Audit Agency for carrying out the scale audit in PCDA CC Lucknow
respect of civilians of the AMC?
Departmental charges are not levied on any work carried out by the MES for _? Army
Departmental charges levied by MES and recovered are treated as __? Revenue Receipts
Reduction of Expenditure, Recovery of Expenditure, Revenue Receipts, Any of
three at discretion of PCDA/CDA
DPC is constituted – once in a year
_ Budget is a budgeting practice aimed at provision of funds relating the Performance
expected results?
DHR is posted based on which document? Loan Schedule
SCCIA - Special compensatory counter insurgency allowance
Pension book number? - IAFA-376
PBG & PBD = Performance Bank Guarantee & Payment book debit
Car loan advance to govt servant major head?? – Interest bearing Head 7610
Who prepares daily order sheet IO
Formation of a new state and alteration of area, boundaries or name of a state 3
comes under which article
Admission or establishment of a new state come under which article - 2
Which section of controller office price the issue voucher of unit/formation. Store Audit
In any other case than occasions Group B officers should not accept the gifts 5000
without prior sanction of the government if the value exceeds _____.
Procedure of money bill in article 109
Cases in which the amount of honorarium exceeds Rs.5000/- will require Min of Fin
approval of
President has power to promulgate ordinance in articles 123
Who will be chairman of DPC for promotion from SAO to ACDA? Chairman/Member of
UPSC
CGA which is authorised to open a new head of account on the advice of CAG 150
under the powers flowing from Article ____ of the constitution?
Financial irregularities of value _____lakh should be considered for preparation MFAI – 5 lakh
of ----by PCDA/CDA IAR – 7 lakh
For calculation of financial impact while preparing Pension Budget, whose pay Lt Col.
is taken as mean in respect of Army Officers?
For calculation of financial impact while preparing Pension Budget, whose pay UDC
is taken as mean in respect of Civilians?
Formation of New MES District requires the sanction of ? GoI
Formation of New MES division requires the approval of ? MoD
From 2002-03 onwards the budgetary requirements of Coast Guard MoF to MoD Civil
Organization have been transferred from the Grants of to ?
Funds to Field Cashier are supplied by which of the following officers? PCDA O
From whom Field Imprest Holder is supposed to draw funds? Either A or B
Regional CDA, Field Cashier, Either of a, b, None
GAD, SBI - Government Accounts Deptt
GeM portal is hosted by................ DG S&D
........... office is responsible to maintain GPF accounts of Defence Civilians? CDA Funds (Meerut)
Higher Audit of Contract Management? especially Contracts relating to IA Section
acquisition of weapon systems is the duty of Section of PCDA?
_____functions to coordinate and assist in introduction of Management CGA
Accounting System in Central Government Department..
If an employee fails to exercise option within the prescribed period in respect Promotion
of promotion, pay will be fixed from the date _?
If the accredited bank is required to be changed by a Ministry, the proposal CGA
should be invariably referred to ?
New State – Admit via Art 2, Form via Art 3 of Constitution
Article ___ of Constitution prescribes the powers of President to promulgate 123
ordinance?
As per Article ___ of Constitution of India, the Official Language of the Union 343
shall be Hindi in Devnagari Script
Constitution – 448 Articles, 22 Parts, 12 Schedules (A-P-S)
__ % of the vacancies in the Auditors' grade are filled by promotion of Clerks 50
according to seniority subject to fitness. - 80 50 25 10
Compassionate appointments can be made out of vacancies falling under Direct recruitment
__quota in any Group 'C' post?
__ % Reservation of vacancies for persons with Disability to Group 'C' posts on 3
total vacancies in the cadre strength is admissible?
MACP – 01/09/ 2008, APAR – 14/05/ 2009, RTI – 12/10/ 2005
Annual Immovable Property Return is supposed to be submitted by every 31 Dec
Group ‘A’, ‘B’ officer reflecting the status as on ___
From _, personnel of the DAD are governed by Fundamental Rules in all 01 July 1976
matters in which they were previously governed by CSR?
What is the retention period of Subject files? 35 years
Which Section prepares monthly report for strengthening of post audit? O & M section
SWIFT - Society for worldwide interbank financial transactions
Which minor head is not common to all services 115
AWHO - Army welfare housing organization
Administration of Inter Service Organizations is the direct responsibility of MoD
____?
Who among the following deals with payments relating to procurements done PCDA New Delhi
by Army Purchase Organization?
IAF CDA-345 is used for _? Schedule 3
In a class 1 punching medium, in which column amount booked against + Charge
payment of any amount will appear ?
What code head is required to be operated in case of an unbalanced punching 00/020/61
medium to balance it?
All bonafide expenditure to Government will appear in which column of the + Charge
Punching medium ?
Rectification of incorrect adjustments
(i) AO/SAO - upto Rs 25 Lakhs (ii) ACDA/DCDA - upto Rs. 1 Crore
(iii) Jt CDA/Addl CDA - upto Rs 5 Crore (iv) CDA/PCDA - exceeding 5 Crore
_ shall carry out an annual review of the compliance of the provisions of the C&AG`
Act and the rules made there under by the Central Government
_____functions to coordinate and assist in introduction of Management CGA
Accounting System in Central Government Departments ?
PCsDA/CsDA have to return the draft para within ___ of receipt as far as 6 weeks
possible to DGADS/C&AG?
The credential of suppliers on GeM portal shall be certified by: GeM SPV
DGS&D GeM SPV CGDA C&AG
Who prepares Appropriation Accounts for the Civil Ministries? CGA
Who publishes the pamphlet of RDR heads and CHB of Defence Services CGDA
Receipts and
Charges?
Whose counter signature will you look for in audit, in the case of CHT bills? Station Transport
Officer
PAO (ORs) President Body Guards is functioning under the administrative PCDA (WC) Chandigarh
control of which of the following PCsDA/CsDA.
Aggregate value of each cases of loss of cash or overpayments due to Theft, Rs 50 - 25,000
Fraud or Neglect to be included in the Appendix A of Section V of the
Appropriation Accounts should be (in Rs.) -
Pay and allowances of Government servants shall be classified in accounts as Scheme/Activity
part of the
Headquarter of Hindustan shipyard Ltd (HSL) Vishakhapatnam
The responsibility of disciplinary action in the case of financial irregularities PARA 38 FR1
rest with ultimately on - The responsibility rests with administrative authorities
and ultimately with GOI
The Audit plan should be finalized and circulated by....... December month of
the previous financial
year
The power of ----------- of penalty is vested with ____? Review – All the three
President HOD Appellate Authority All the three Revision - President
PCDA/CDA will not entertain any claims for under charges of fares and freight 6 months
not preferred within the prescribed limit of ______ from the date of the
original bills.
From which FY were the revised classification of govt transactions given effect 1976 - 76
to?
Integrated Financial Advice system in Dept. of defence as well with effect from 01 / 08 / 1983
CDA (IDS) Nee Delhi become operational w. e. f. 23 / 08 / 2004
Audit of offset claims is conducted by… PCDA AF New Delhi
The phase I of e-Ticketing system was launched by …………. On ……………….. CGDA, 30/12/2009
IAF CDA -13 form is used to issue a fresh cheque in case of which of the All
following transactions?
Cheque retuned Cheque cancelled Cheque lost All the three
Payments to S&S Imprest holders is done by ____ section of Regional CDA? Store contracts
The number of disciplinary cases handled by a working officer should not 10 / 2
exceed ___ cases in a year, not more than ___ at a time
The period of limitation for recovery by contractors of security deposit from 30
Government is____ years from the date of deposit?
Dividends and Profit is payable as per guidelines issued by DIPAM
The rates of user charges should be linked with appropriate price indices and 3
reviewed at least every ......years
If savings are not available within the Grant to which the payment is required 115
to be debited or expenditure is on "New Service"necessary supplementary
grant or appropriation is obtained under Articles _____
Petty and isolated claims for services rendered between the Central 10000
Government and the States Government not to be preferred for an amount
not exceeding
Crucial date for closure of inter-Governmental adjustment 15 April
Recoveries of expenditure for services rendered or supplies made to non- Receipts of the
Government parties or other government shall be classified as Government
Bid security normally remains valid for a period of ......days beyond the final bid 45
validity period
Rejection List’ in SBI CMP is also known as ...... Minus Debit Scroll
Who prepares AAC for Defence Services and who countersigns it? CGDA & FADS
Which PCDA/CDA is assigned with a responsibility of studying the existing CDA Army Meerut
procedure and submit proposals for reorientation of work of MES and
Accounts?
Which section of PCDA/CDA office deals with Action on tour notes of Officers? IA Section
Government Promissory Notes, when submitted as Security by vendor, they 5% below face value
are accepted at which value?
Physical stock verification of securities of contractors is done by Store section April
in the month of ____ every year?
Whose duty is to send the specimen signature of officer(s) designated to sign Nodal Officer
Govt. sanctions pertaining to Defence Expenditure? nominated by Jt. Secy
MFAI report : Part I – Fresh , Part II – Old, Section A – Cash, Section B – Store
How many slab rates are prescribed in GST? 5 - 0 , 5, 12, 18, 28
If the deductor fails to furnish the return in FORM GSTR-7 by the due date he 100 and 5000
shall pay a late fee of Rs. ____ per day under CGST Act & SGST/UTGST Act
separately during which such failure continues subject to a maximum amount
of Rs. ___ each under CGST Act & SGST/UTGST Act
TDS is supposed to be recovered on account of GST when the value of Taxable 2,50,000
supply/service exceeds Rs. ____ ?
The FORM GSTR-7 for a particular month has to be filed online within ___ of 10
the month succeeding to the month in which deductions have been made?
Who is the chairperson of GST Council? FM
Whose decision shall be final for any question of doubt arises as to
Interpretation Rules made under
Conduct rule – decision by Government -- CCA rule - decision by President
Who publishes LMMHA ? CGA
There are four types of financial transactions — purchases, payments, receipts,
and sales.
What is the code head used to book the amount if the payment is through 00/020/91
electronic media?
Which Code head is used to book SBI CMP? 93/020/91
Which code head is used to release the suspense head 00/020/81 ? 00/021/00
As per the GFR provision, all loss of Immovable property exceeding ........... shall 50000
be reported to the next higher authority.
From ____ onwards, the responsibility for compiling the accounts of Defence 01 Oct 1976
Services has been entrusted to CGDA
7 PSU came into effect from__? 01 Oct 2021
GST launched on____? 01 July 2017
The amount of e-ticketing will be advanced to the IRCTC and initially booked in 018/60
to which code head?
Annual finance accounts (Appropriation Account) of defence services are Def Secretary
signed by
PBG for contracts placed under direct purchase option on GeM Not required.
Which section in regional PCDA/CDA deals with scrutiny of Administrative E Section
approval and technical sanction?
Payments specially sanctioned by GoI subject to recovery, with or without Loans
interest, are treated as
Name the class of voucher prepare when a cheque is to be cancelled and a Class I
fresh one issued in lieu
Govt cheques are issued against personal and third party claims/bills payable Within 3months after
at anytime the month of issue
Audit and Demand Register is reviewed once in ___ by the T section of PCDA Month
(O)?
Audit of Armed Forces List s conducted in the office of the _? PCDA (O)
Audit of Cantonment Boards accounts is carried out _____ (NCC- Yearly) Half Yearly
___ has full powers to grant permission to undertake work from other MoD
departments and accept honorarium irrespective of amount?
Audit progress register maintained in his own office is reviewed by LAO once in Month
every?
In GST Council, how many members constitute a Quorum at its meetings? 50 %
Maintenance of the APARs is the duty of the HoD
Who accepts fund from Nodal office under NPS? B) Trustee bank
A) PFRDA B) Trustee bank C) NSDL D) None
Who allots Imprest Account Number to Field Imprest Holder? PCDA/CDA
Who will write the APAR of AO GE attached to a GE office in the capacity of G.O. (E) of PCDA/CD
Reporting Officer?
Accounts of Hindustan Aeronautics Ltd are subject to audit, like those of other a firm of professional
limited concerns, by _? auditors
The record of service in r/o all civilians paid from Defence Services Estimates, ATC – 4 Form
industrial and Non-Industrial shall be maintained in the ……
What is the tenure of members of Internal Complaints Committee (Sexual 3 years
harassment)
In case a person other than servicing office is appointed as C&AG, his leave IAS
entitlements will be same as that of _?
In case a person other than servicing office is appointed as C&AG, his Travelling Judge of SC
Allowance entitlements will be same as that of _?
Who is the chairman of GASAB i.e. Government Accounting Standards Advisory Dy. CAG
Board?
Govt. Promissory notes are accepted as security deposits by......... and........ Store contract section,
5% below market price
or at the face value
whichever is less
The procedure of sending scrolls through the focal point branches is not Pension
applicable to payments of _ made by Public Sector Banks.
Debt, Small Saving Provident Funds, Reserve Funds, Deposits, Miscellaneous Public Account of India
and Remittances fall under ___?
Ways and Means Advances are repayable in each case not later than ___ from 3 months
the date of making that advance?
When sanction has been accorded by the competent authority, the grant of PPO
pensions is notified in the form of __ by the PCDA (Pensions)
When transactions are carried out by RBI, daily scrolls are sent to PCDA/CDA by Public Account
_ of RBI Branch? Department
Which class of Punching Medium is not operated by Admin Pay section of Class 4
Regional PCDA/CDA office?
Which class of punching medium is prepared by AO GE? 9
Nodal officer designated under Sexual Harassment of women at work place act 7
is supposed to forward the complaint received to the Local Committee within
___ days?
Committee on Public Sector undertakings consists of ____ Parliament 22, 15, 7
Members with ___ from Lok Sabha and ___ from Rajya Sabha?
All charges paid at ports or elsewhere in India in connection with stores England
obtained from ____ should be treated as expenditure in India?
All Grants and payments of pensions should be recorded in _ by PCDA (P) Audit Card
Allahabad?
The list of units and formations under the jurisdiction of a Regional CDA is Secret list
known as ?
The list with which vouchers are forwarded by Consignor LAO to Consignee Top list
LAO is known as
The list with which vouchers are forwarded by issuing depot to their LAO is Skeleton list
known as
The maximum amount up to which it is permissible to retain cash (including at Ceiling Monetary limit
bank) by Field Imprest Holder is known as ____?
The Minister-in-charge of the Ministry of Finance shall review, on______ basis, half yearly
the trends in receipts and expenditure in relation to the budget and place
before both Houses of Parliament the outcome of such reviews.
The number of disciplinary cases handled by a working officer should not 10 and 2
exceed ___ cases in a year, not more than ___ at a time.
Adjustment of departmental charges in r/o of work executed by MES on behalf CDA Army Meerut
of navy is carried out by
A security deposit taken from a government servant may be refunded to him 6 months
after _______from the date of vacation of his post
Short term agreement ( for 6 months, max 100000 ka contract) IAFZ 2123
GST implemented w.e.f.... 01 July 2017
Mandatory minimum Discount on MRP on GeM. 10 %
Prefix 77is used for ..? transaction? C
A) DIDS B) PBD C) Previous year transaction D)Charge expenditure
Prefix 99 is used for ..? transaction? D
A) DIDS B) PBD C) Previous year transaction D)Charge
expenditure
PCDA(N) Mumbai provides ..? to the commanding officer of ships requiring Warrant for money
money
A service receipt for which full particulars are not given must be taken to the Other receipts head
head..?
A) Suspense head B) Other receipts head
C) Deposit head D) Any of the three
IRLA of Army officers are subject to internal........ to the extent of 10% check Post Audit , quarterly
on...........basis in respect of entitlement and disbursement
As per CHB, how many Major Heads are there for Revenue Receipts & Revenue 5&6
Expenditure? Give one example in each category.
RR – 0076 – 0080, RE – 2076 – 2080 + 4076 (capital outlay)
Army, Navy, AF, Ord Fac, DRDO (76 to 80 serial wise)
Common minor heads – 101, 105, 110, 111, 800
(i) Not due to theft, fraud or neglect- 35 Lakhs Power of GOC-in-C to
(ii) Due to theft, fraud or neglect – 7 Lakhs write off losses
Imprest holder draws fund from Field cashier on IAFA 1036
An application for re appropriation of funds shall ordinarily be supported by a GFR 1
statement in form of
Annual Accounts of India shall be countersigned by? Secretary
(Expenditure), MoF
Government servant can appeal against punishment order issued against him 45
within ___ days of receipt of such order?
Departmental proceedings after retirement cannot be instituted in respect of 4
any event which took place more than ___ before such institution?
Half pay leave to be credited every half year will be reduced at the rate of 1/18 th
___of the period of dies non in the preceding half year?
How much accumulation is retained by Government when an employee exits 80 %
from NPS before attaining the age of superannuation?
For Leave, Discipline, APAR, AAO GE reports to ___? LAO/ RAO
For Leave, Discipline, APAR, AO GE reports to ___? GO E section
Appointment to the post of Hindi Officer for DAD is done by UPSC and partially by
Promotion
Systems and Procedure Section/ Cell is one of the Section/Cell in which of the CGDA
following office
AO (DAD ) , MOD(Civil) New Delhi is under administrative control of PCDA New Delhi
After how many reminders the matter has to be reported to the higher 2 reminders
formation
Pcda pension renders periodical estimate for defence pension under major 2071
head
If the accredited bank is required to be changed, the proposal should be CGA
invariably referred to the ____?
How many departments are functioning under MOD? 5
Who is the top level budget holder (TLBH) of Army under the New Financial Vice chief of Air Staff
Management Strategy?
Which Section of a Regional Controller's office deals with matters related to E Section
Deviation order?
The month wise details of expenditure incurred by Executive from S&S Imprest 10th of following
Account is to reach PCDA/CDA office by........... month
Receipt and expenditure pertaining to defence accounts department have 01 April 1971
been transferred from defence service estimates to Civil estimate w.e.f
Which branch of Navy HQs. Deals with Hydrography? Vice Chief of Naval
Staff
Which branch of Army HQrs. Deals with Combat Development? GS Branch
In case a person other than serving officer is appointed as C&AG, his
leave entitlements – IAS, Travlling Allowance – SC Judge
Order passed by CAT should be implemented by Government Departments 6 months
within ____ if the period is not mentioned in the order?
Office Automation module implemented in PAOs (ORs) across the country is Dolphin
known as project _? (PAO GREF uses – Skylark)
Office Automation module used in PCDA (O) is named as Project __? Sulekha
Authority competent to decide whether the objects or activities of an HOD
association attract the provisions of Rule 6 of CCS conduct rule,1964
For calculation of financial impact while preparing Pension Budget, whose pay
is taken as mean in respect of _______ ?
Army Officers - Lt. Colonel. II PBOR – Havaldar II Civilians - UDC
The likely normal wastage due to death, etc. at the estimated rate of____% 2.5%
(approx.) is reduced from the pension / family pension estimate
Service records of all group A; and B civilian officers of MES shall be maintained Central Record Office
by the ____? (Officers) Delhi
Audit of dues to Government is done from ______? Voucher to Pay Bill not
vice versa
Audit of expenditure to Government is done from ______? Pay Bill to Voucher not
vice versa
Provisions of Defence Audit Code related to Contracts are not applicable to Contracts concluded
which of the following Contracts? by MES
Annual Review of Works expenditure is prepared by _____? Secretary
(Def/Fin)/FADS
Which of the following need not be exhibited in the Appropriation Accounts of Unavoidable losses
Defence Services?
Statement of In fructuous Expenditure for MES are submitted by Controllers to DFA (works)
_____ for inclusion in Appropriation accounts?
The Air Passage claims – Ex India in r/o Army personnel are dealt by… PCDA New Delhi
An annual statement showing figures on account of income tax and super tax CDA Fund, Meerut
compiled in Defence Services Accounts by end of March (Final) will be By July end
rendered by the
A statement showing the details of payments made to the contractors and Quarterly
other non officials, will be sent ..................by Principal Controllers/Controllers,
to the Commissioner of Income Tax concerned as notified from time to time in
the proforma prescribed for the purpose.
IAR is introduced from the year … 1994 - 95
Dispatch of Air Force Stores by Air by Civil Airlines requires …… Prior sanction of Chief
of Air Staff
In general, Sanctions & Orders affecting financial transactions are of ….. 3
categories
Schedule 3 preparation – For PCDA office – D Secn, For payment by GE – GE
SCT is prepared ____ wise. Minor Head
Budgetary requirements of Coast Guard Org have been transferred from 2002- 03
Grants of MoF to MoD Civil from the year
Annual SCT should be submitted by the CGDA to CGA by Date prescribed by
CGA