PT -13

Defence Audit Code

03.02.2022

No. Question Option A Option B Option C Option D

1 The sanctions issued by an authority other than CGDA PCDA/CDA DGADS CGA
Government of India is audited by…….
2 Draft IAR is forwarded to HQs office under a UO Note DO letter from Addl Letter from Demi Official letter
…………. CDA/Jt.CDA PCDA/CDA from PCDA/CDA
3 Section 5 of Appropriation Accounts has ……. 3 4 5 6
Appendices.
4 All the events affecting promotion, pay & Army Instructions Army Orders Daily Part II Orders Both A and C
allowances in r/o army officers are published/ & Gazette
notified through………. Notifications

5 The Air Passage claims – Ex India in r/o Army PCDA(O) CGDA PCDA New Delhi Both A and C
personnel are dealt by……..
6 The Form No. of Party Warrants is…….. IAFT 1707 IAFT 1707 A IAFT 1711 None

7 IAR is introduced from the year …… 1993-94 1994-95 1995-96 1996-97

8 Navy Ships those are not Self Accounting draw PCDA(Navy) Mumbai Naval Authorities Base Logistics Naval Pay Office
their fund requirements from ……… Officers
9 Establishment bills of PCDA (Pensions) are CGDA PCDA(CC), Lucknow CDA, Patna CDA, Jabalpur
post-audited by …….
10 Full form of HAL…… Hindustan Aeronautics Hindustan Aviation Hindustan Hindustan
Limited LimitedAerospace Limited Automobile Limited
11 Section ‘A’ of MFAI Report deals with …….. Store Irregularities Cash Irregularities
Public Money None
Irregularities
12 All advance and claims of TA to be recorded in Demand cum Audit Audit cum Demand Demand Register TA Register
…… Register Register
13 Stores can be transported through flight on Major General Brigadier Lt. Col Col
medical and operational ground under the
authority of a certificate to be issued by an
officer not below the rank of…………
14 Full form of CPP Portal……….. Current Public Central People Central Public Central Public
Procurement Portal Procurement Portal Property Portal Procurement Portal
15 Appropriation Bill becomes Appropriation Act The bill is passed by The passed bill is Bill is presented in None
when ……. the Parliament passed by the the parliament
Parliament and
assented to by the
President
16 Appropriation Accounts of Civil Ministries is CGDA C&AG CGA DGADS
prepared by……
17 Which of the following is not a Quarterly report? MFAI Financial Advice IAR Follow up report on
AAC
18 DCDA (DAD) HAL is under the administrative PCDA Bengaluru CDA(R&D) PCDA(R&D) New PCDA(R&D)
control of …….. Bengaluru Delhi Hyderabad
19 All movement of stores by Air within Indian On Medical Ground On operational On emergency Both A and B
Limits requires the prior sanction of Govt. of reasons
India except………...
20 Unit Allowance Claims in r/o AF are sent to Cash Assignment Cash Accounts Debit Scroll Credit Scroll
PCDA(AF) along with monthly …….. for post audit.

21 Payments of Air freight charges from outside Regional PCDA/CDA PCDA Navy PCDA New Delhi Embarkation
Indian limit is made by the …… from Imprest Commandants
22 Scale Audit of AF officers and Civilians in AF is PCDA(AF) Dehradun PCDA(O), Pune PCDA(AF) New JCDA(AF) New Delhi
conducted by ……. Delhi
23 Full form of AOG Equipments…….. Army on Ground Air Force on Air Craft on Ground Air Craft on Guard
Ground
24 AO(GE)/AAO(GE) performs ……….. functions. 2 Fold 3 Fold 4 Fold None
25 The Scale Audit of CIVILIAN officers posted in lieu PCDA(CC) PCDA(O) PCDA New Delhi PCDA(AF)
of Military officers is conducted by…….
26 The station hospital stoppages from Civilians will Not to recover / Free Through MRO In Cash All
be recovered ….. of cost
27 Dispatch of Air Force Stores by Air by Civil Prior sanction of GoI Prior sanction of Prior sanction of None
Airlines requires ……… Chief of Air Staff Chief of Army Staff
28 The competent authorities to sanction the JCDA(AF) New Delhi PCDA(AF) PCDA(P) Allahabad AFCAO
pension claims/ gratuity in respect of Air Dehradun
force personnel who retire/die while in
service on after 1st November, 1985 is …….
29 The special train warrants are audited with “RAILMIL” “MIDRAIL” “MILRAIL” “MILDRAIL”
reference to ……. orders.
30 No contribution towards NPS is taken either EOL on MC EOL on Private Both A and B None
from Government servants or from ground
Government when an official is on ……….
31 Cash Assignments are placed by the ……. at the PCDA(CC) Lucknow PCDA, New Delhi CDA Jabalpur CDA Patna
disposal of the Indian Army Gorkha Recruiting
Depot and Record Offices, Laheria Sarai and
Ghoom.
32 In general, Sanctions & Orders affecting Two Three Four Can’t categorise
financial transactions are of ….. categories
33 The cash Accounts prepared by Field Cashiers is OC of the Unit Respective PCDA(O) PCDA(SC)
rendered to ……… Command HQs
34 Which of the following is not in order so far as Signed by a Bills are in original Duly signed in Ink Bills are in proper
audit of bills and vouchers are concerned? subordinate 'for' an format
officer.
35 The form number for Concession Vouchers (CV) IAFT 1710A IAFT 1720 IAFT 1710 IAFT 1720A
is……
36 The tender above ….. are compulsorily Rs 10 lakh Rs 8 lakh Rs 5 lakh Rs 1 lakh
processed through e-procurement.
37 Hospital stoppage Rolls are prepared by………… PCDA/CDA PAOs OC of the Unit GOC
st st st th
38 In the cases where Year of Birth is known but not 1 January 1 April 1 July 16 July
the exact date, then the DoB is taken as……
39 What is the periodicity of Audit of NCC Units? Monthly Quarterly Half Yearly Annual
40 Credit should follow, and not precede, actual acceptance realisation concurrence finalisation
…………”
41 Full form of AAC is ………… Annual Accounts Actual Audit Annual Audit Accrual Audit
Certificate Certificate Certificate Certificate
42 Prior concurrence of ………… is required for PCDA/CDA CGDA LAO/RAO MoD
relaxing the quantum of Audit temporarily.
43 Form No. IAFT 1719 represents ………. CV for Officers CV for Cadets Form D Party Warrants
44 Annual Audit Certificate (yearly) Report is 1st April 1st June 1st August 1st October
generally submitted to CGDA by PCDA/CDA by
___, if otherwise changed by CGDA?

45 Sanction is effective from …..unless and The date of Issue The date of receipt Both A and B As per the discretion
otherwise specifically mentioned in the sanction. in office of Competent
Authority
46 Payment in r/o air freight is made to I.A.C in the Cash MRO Settlement Both A and B
form of ….. Account
47 The pay accounts of army officers attached to or CGDA office PCDA(O) High PCDA New Delhi
serving in High Commissioner for India in UK Commissioner for
are maintained by UK
48 Which of the following does not fall under the Sanction Audit Expenditure Audit Transaction Audit All of these
ambit of appropriation audit?
49 Recovery of License Fee from Civilian Govt. Pay Bill IRLA DEA Cash
servants, retaining Govt. accommodation beyond
the date of retirement is done by……..
50 The pay accounts of army officers proceeding CGDA office High Commissioner PCDA New Delhi PCDA(O)
abroad on course of instruction, study leave and
temporary duty are maintained by :