29 th PTC 2022

2 nd M odule II

Public Financial M anagem ent (101)

Governm ent Accounting System (102)
Econom ics, Business & Policy (201)
Cost & M anagem ent Accounting (202)
Data Analytics & use of ICT in Governm ent (203)
Public Policy, Good Governance & Sustainable
Developm ent (204) B
Public Procurem ent & Contract M anagem ent
including introduction to GeM (205)
 ,q0.1
ARUN .IAITLEY NATIONAL INSTITUTE OF FINANCIAL MANAGEMENT
FARIDABAD •

29th PTC, 2022(Modu1041)

Paper Code-101: Public Financial Management (Set-A)

End Term Examination (September, 2022)

Maximum Marks: 100 Marks Time: 2 hrs.

Instructions:
> Question no 1 and 2 are compulsory
> Attempt any two questionsfrom the remaining

Q 1: (15x2=30 marks)

(i) Fiscal Policy is related to:

A. Money supply in the economy
B. Regulation of the banking system;
C. Planning for economic development;
D. Government's Revenue and Expenditure.

(ii) Salaries and pensions paid by governments are classified as:

A. Capital expenditure
B. Development expenditure
C. Revenue expenditure;
D. Non-Plan pxpenditure.

(iii) The difference between fiscal deficit and interest payment during the year is called:
A. Fiscal deficit
B. Budget deficit
C. Primary deficit
D. Revenue deficit.

(iv) Which of the following statements related to GST is/are correct? .

i. The Centre will have one third weight in the GSrCouncil while the states will have
the remaining two-thirds and decisions will have to be passed with 75% vote.
ii. Petroleum and Alcohol is excluded from GST.
A. Only i
B. Only ii
C. Both
D. None.

1
 (v) Which of the following is the main objective of a tax:
A. Increase in consumption
B. increase in production
C. Increase in public revenue
D. Reduction in capital formation.

(vi) The FRBM.Act for the Centre was passed in:

A. 1991
B. 2001
C. 2003
D.2011.

(vii) Which one of the following is the most import item of expenditure of the
Government
of India on Revenue Account.
A. Defence
B. Subsidies
C. Pensions
D. Interest payment.

(viii) If the tax rate increases with the higher level of income, it shall be called:
A. Proportional Taxi
B. Progressive Tax
C. Presumptive Tax
D. Regressive Tax.

(ix) The difference between total expenditure and total receipts except lbans and
other
liabilities is called:
A. Fiscal deficit
B. Budget deficit
C. Primary deficit
D. Revenue deficit.

(x) Which of the following is NOT a component of revenue receipts of the

union
government:
A. Corporate tax receipts
B. Dividends and profits
C. Disinvestment receipts
D. Interest receipts.
(xi) Which one of the following is not a tax base?
A. Income
B. Wealth;
C. Utility
D. Consumption.

2
 (xii) The weightage given by the Fifteenth Finance Commission on Income Distance
was:
A. 40%
B. 45%;
C. 50%;
D. 55%

('iii) The CAG's DPC Act was enacted in:

A. 1970
B. 1971
C. 1972
D. 1973.

(xiv) The ratio of tax to GDP of the central government is

• A. Less than 7%
• B. Around 10%
C. More than 15% ,
D. Around 20%

(xv) Non debt receipts includes

A. Capital receipts
B. Disinvestment proceeds
C. Public account receipts
D. GPF Contributions.

Q2: (15+8+7 = 30 Marks)

Based on the following data for Gujarat, (i) compute the Gross Fiscal Deficit, Primary Deficit
and Revenue Deficit of the Government for the three years. (ii) Hence devise 8' parameters
covering revenue; expenditure, debt and deficits and calculate.the values of each for the state
in a-time series; (iii) Based on the above analysis, provide an overall assessment of the state's
public financial management for the above three years.

Figures in Rs (Crore) 2016-17 2017-18 2018-19

A Revenue Receilits
1 State's Own Taxes • 64443 77967 88729
2 State's Non-Tax Revenue 13346 16995 11705
3 State's Own Revenue (1+2) 77788 94963 100434
4 Share of Central Taxes 18835 20782 24307
5 Grants from Centre 13218 15806 . 15890
6 Total Revenue Receipts (3+4+5) 109842 131551 140631
B Public Debt
6 Internal Debt 27477 31501 36501
7 Loans and Advances from Centre 191 200 300
8 Recoveries of Loans and Advances 166 286 286
Other Receipts 240 125 10
9 Total Capital Receipts (6+7+8) 28074.1 32112.0 37097.0
C Revenue Expenditure
10 General Services, of which 35804 42859 51822
3
 11 Interest Payments 17797 20288 21379
12 Social Services 44926 53783 55398
13 Economic Services 22749 28458 27045
14 Grants and Contributions 416 474 368
15 Total Revenue Expenditure 103894.8 125573.9 134633.3
(1.0+12+13+14)
D Capital Expenditure
16 Internal Debt 8386.3 12992.5 14715.8 .
17 Loans & Advances from Centre 686.9 708.5 718.4
18 Loans and Advances 477.6 688.5 1535.9
19 Capital Outlay 22355.4 27647.5 30341.6
20 Total Capital Expenditure . 31906.1 42037.0 47311.8
(16+17+18+19)
20 GDSP 984453 1080350 1185588

Q3: (10x2=20 Marks)

(a) Discuss the Constitutional provisions under which a Finance
Commission is constituted
and its duties. Under which article of the Constitution, does the Finance
Commission give
recommendation for grants-in -aid to the states?
(b) What are the principles that govern the Finance Commission's
recommendations regarding
devolution of taxes? Discuss critically the formulas for vertical and horizontal
devolutions
suggested by the 14th and 15th Finance Commissions.

Q.4: (10x2=20 Marks)

(a) Discuss the Debt Management by the RBI. Discuss any possible conflict of
interest in the
process of debt management.

(b) Discuss the sustainability of India's internal and external debt. What are the
factors
inwortant for the sustainability of public debt?

Q5:
(10x2=20 Marks)
(a) Discuss the duties and powers of the Comptroller & Auditor General of India.
Why does
he need independence from the executive and how does the Constitution ensure
this?
(b)Discuss the mechanism by which the legislature exercises its oversight in respect of public
expenditure.

4
 • u,,4,44,
ARUN JAITLEY
NATIONAL INSTITUTE OF FINANCIAL MANAGEMENT
FARIDABAD

29t1 PTC, 2022(Module-II)

Paper Code-102: Government Accounting System

End Term Examination (September, 2022)

Maximum Marks: 50 Marks Time: 2 hrs.

Instructions:
> Question no 1 and 2 are compulsory
> Attempt any three questionsfrom the long questions(Q. 3-Q. 6)

Q I: (10x1=10 marks)
a. Which account head is used for transferring the funds from CFI to Public Account
a) 797
b) 190
c) 003
d) 051

b. Which of the following is not a feature of Centrally Sponsored scheme?

a) It is implemented through States
b) It has a sharing pattern between Centre and State
c) It is for socio-economic development
dy It is for giving subsidies

c. Which of the following entity is responsible for centralized accounting and reporting
of Government of India
a) CGA
11) CAG
c) Department of Expenditure
d) NITI Aayog

d. In PFMS, which module is used for receipts processing (other than tax receipts) in
central government?
a) Bharat kosh
b) SNA module
c) TSA module
d) EAT module

e. What is Transfer entry not used for?

a) Correcting an error
b) Correcting an omission
c) Write off
-(1) Clearance of suspense heads
 pe-

India
f. which of the following is key deficit indicator of Budget in
a.) Fiscal Deficit
b) Revenue Deficit
F) .The Ge'neral Government Debt
d) The Central Government Debt
in Budget
g. Which of these documents present the taxation proposals of Government
a) Appropriation bill
b) Fiseal policy statement
c) Finance bill
d) Redeipt budget

h. Which of the following Provision of Constitution does not relate to Accounting matters
a) Article 150
b) Article 280
c) Article 266
d) Article 151

i. How many digits of accounting classification codes

are used to capture a financial
transaction?
a) 12
b) 14
c) 15
d) 18

j. From which category of Government account the money can be temporarily

withdrawn without the approval of Parliament
a) Consolidated Fund of India
b) Public account
c) Contingency fund of India
d) Cash account of RBI
Q2: (10 Marks
Case study:

Following is.the comparative data on criteria and weightage given for deciding distribution of ;
total States' share among all States:

The weightage given to various criteria by 141" FC are as below:

14" FC 13th FC
Population.' 17.5 25
Demographic change ' 10 0
Income distance (Fiscal 50 47.5
capacity)
Area 15 10
Forest cover • 7.5 17.5

Please give an analysis of the change in weightage of the criteria. What do the changes in
criteria indicate?
 ,fq

Long question:
• .1

Q 3: Write a note on accounting of 1

cess receipts transferred to Non lapsable Fund. What is the,
significance of keeping in CFI, transferring to Public Account and meeting the expenditure from
the Non lapsable Fund? Give one example of such transaction. (10 Marks)
Q 4: Write a short note on the accounting procedure of transfer of foreign assistance to State
Governments. What is its impact on the Fiscal deficit of the Government of India? (10,Mark,)

Q 5: Write a note on the Economic classification. What is the importance and significance cif
a good Comprehensive Economic classification? Write a brief note on the Intemation41
Standard of Economic classification prescribed in Government .Financial Statistics Manu0
(GFSM). (10 Marks)

Q 6: What is the process of preparation of Appropriation Accounts? Describe the Parliamentary

control on scrutiny of Appropriation accounts. (10 Mark4)
es-

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29th PTC 2022
Module - 2 Term-end exams,
Paper (201): Economics, Business and Policy
September 2022
Marks : 100 .
Time : 3 Hours
Instructions : 1. Question no. 1 & 2 are compulsory and carry 20 marks each.
2. Remaining eight (8) questions carry 10 marks each.
3. Attempt any six (6) out of remaining eight (8) questions.
4. Marks are indicated in the corresponding parenthesis.
Question 01 Annexure - I 20 Marks
Question 02 Annexure - II 20 Marks
Question 03 a. Discuss the UN Human Development Index and its 10 Marks
components? How is the index built?
b. What is Gross Nation6I happiness Index? How is
the Index constructed?
Question 04 a. In relation.to the WTO, discUss the following 10 Marks •
mechanisms: a. Binding b. Most Favoured Nation
Status c. Non-Tariff Barriers
b. In relation to the IMF, discuss the following terms:
a. SDR b. Extended Fund Facility C. Quotas
Question 05 What do you mean by Emerging Market Economies 10 Marks
(EMEs)? Discuss the parameters for qualifying an
economy as emerging market economy.
Question 06 Critically evaluate the need and scope of FEMA 1999. 10 Marks
What are the changes you suggest to make it more
relevant?
Question 07 Discuss the role of SEZ'in strengthening the sustainable 10 Marks
economic growth (double digit of GDP growth rate).
Question 08 Indian Government has always been sensitive towards 10 Marks
the improvement of Agriculture sector. Critically
analyse the recent reforms to make the efficient
market for farm produce and integrating Farm to fork.
Question 09 Discuss returns to variable proportions in the context 10 Marks
of short-term production function.
Question 10 Discuss monopoly market. Also explain with the help 10 Marks
of diagram, or with numerical example.

Continued... /P-2
 P-2
Annexure

3.. Difference between GDP`and NDP is:

a. Inflation b. Depreciation c. GDP d.Domestic
Deflator Savings
2. From the GVA how to calculate GDP
a.Add Taxes b. Deduct c. Add (Taxes- d.Add (Subsidies
Subsidies Subsidies —Taxes)
3. Gross Domestic Savings is GDP minus
a. Private final b. Government c. Both a and d.Net
consumption Consumption b Investment
expenditure Expenditure
4. The index of sustainable economic welfare (ISEW) does not take into atcount
a. Consumption b.envirotimental c. Depreciation d.Corporate
expenditure degradation of natUtal profit
capital
5. Which Country is the largest exporter of Rice?
a. India Vietnam Thailand b.Pakistan
6. Private final consumption expenditure (PFCE) - constitutes of GDP in
2021.
a. 40% b. 55% c. 65% d.75%

7. India is the largest economy in terms of size of GDP on PPP basis.

a. 2nd b. 3rd, c. 5th d. 7th

8. In which of the following sectors, FDI is permitted up to 100% on the Automatic

route
a. Mining and b. Coal and c. Oil and d.All
exploration lignite natural
gas fields
9. Elasticity of demand on y = a T kr type of line is the same as slope of the line
a. True b. 'False
10. Returns to variable proportions is the same as returns to scale
a: True • b. False

Cpntinued /P-3
 d&r-

P-3
Annexure - II

Airfares fell sharply initially in the first half of the 1980s. Although they edged
up slightly in the second half of the decade, they were still substantially lower at the
end of the decade than they had been at the beginning.
According to economists Richard McKenzie of the University of California at
Irvine and John Warner of Clemson University, those lower airfares saved lives. The
economists reasoned that air travel and car travel are substitutes for trips such as long
vacations. A reduction in the price of air travel should therefore reduce the demand
for car travel. The economists argued that because air travel is about 100 times safer
per passenger mile than car travel, a switch from cars to planes would save lives.
The economists' first step in testing their hypothesis was to estimate the
demand curve for passenger car driving in the United States. They found that the total
number of passenger miles driven depends on the price of driving (measured as the
average cost per mile of driving a car relative to other consumer prices), population,
income, the average speed at which cars travel (a measure of the convenience of car
travel), and the price of air travel relative to car travel. The statistical results were
consistent with their hypothesis. A higher price of car travel reduces the quantity
demanded. Demand for car travel is increased by greater population, higher income,
and greater average speed. The economists also found that lower airfares reduce the
demand for travel by car; air and car travel appear to be substitutes. The next step
was to relate travel by car to highway deaths. Total passenger miles driven Is the most
important determinant of highway deaths; other important factors include alcohol
consumption. per capita and the percentage of female drivers (greater alcohol
consumption increases highway deaths; a greater percentage of female drivers
reduces them). •
Given their estimate of the relationship between passenger miles driven and
highway deaths and their estimate of the relationship between airline ticket prices
and car travel, the economists were able to relate lower airline fares to reduced
highway deaths.
They concluded that lower fares have saved more than 1,000 lives per year on
the nation's highways.
Questions
Are there circumstances in which air travel and car travel are not substitutes?
Explain.
(ii.) Would a reduction in train fares save lives? Be sure to list any assumptions you
are making.
(iii.) Express the relationships described in this Case graphically.
(iv.) On the basis of the information presented in this Case in Point, would ybu
predict that the provision of more secure, cheaper, and faster public
transportation at reasonable rates from suburbs to central cities would reduce
the number of highway deaths? Defend your answer with economic reasoning
and explanations.

Concluded
 404
R-vw Nvd,
ARUN JAITLEY NATIONALINSTITIXTE OF FINANCIAL MANAGEMENT
FARIDABAD-
29th PTC, 2022 (Module-II)

Paper Code-202: Cost and Management Accounting (Set-A)

End Term Examination (September, 2022)

Maximum Marks: 100 Marks Time: 3 hrs.

I Instructions:
D Question no. 1 and 2 are compulsory and carry 20 Marks each.
D Attempt any six questions from the remaining (Q. .3' to Q. 10). All questions carry equal
marks i.e. 10 Marks.

Q.1. Solve the following: (Attempt anEten) (2 N to = 20 marks)

1) Four advantages of Cost Accounting 2) Controllable and non-controllable

costs
3) Employee Cost • ' . 4) Elements of Cost

5) Classification of costs according to behavior 6) Cost Object

7) Cost Audit as per Companies (Cost Records and 8) Opportunity Cost
Audit) Rules, 2014.
9) Four differences between Cost Accounting and 10) Abnormal Process Gain
Financial Accounting
11) Cost Centre 12) Zero based Budgeting

Q 2: Answer any four parts of the followings:

a. Prepare cost sheet from the below-furnished information by PQR factory. Calculate the total
Cost of sales and per-unit cost of sales with the help of cost sheet:

,Raw Materials — Opening Stock: Rs. 10, 00,000; Closing Stocjc Rs. 12, 00,000.
Purchases during the period: Rs. 20, 00500.
Direct labor — Rs.5, 00,000
Works overheads — Rs. 2, 00,000
Administration overheads — Rs. 1, 60,000
Selling & distribution overheads — Rs. 3, 90,000
Finished units — 3, 05,000 Nos.

b. From the following data of ABC Limited using batch Costing , compute Economic Batch
Quantity(EBQ) and no. of batches company will produce in a year:

Annual Demand of the component 48000 Units

Setting up cost per batch Rs.5, 000
Manufacturing cost per Unit Rs, 4000
Carrying cost per annum 6%
1•
 c. Compute the Employee Cost from the following:
a. Basic pay Rs. 5,00,000;
b. Lease rent paid for accommodation provided to an employee Rs. 2,00,000, amount
recovered from employee Rs. 25,000, Employer's Contribution to P.F. Rs. 75,000,
c. Employee's ContributiOn to P.F. Rs. 75,000;
d. Reimbursement of Medical expenses Rs. 30,000,
e. Hospitalisation expenses of employee's family member 'borne by the employer
Its.20,000,
f. Festival Bonus Rs. 20,000,
g. Festival Advance Rs. 30,000

d. What do you understand by Labor Turnover? Discuss the costs associated with Labor •
Turnover.

e. Calculate Labor Turnover Rate of Production Limited from payroll extracts given below, by
following. three Methods:
i. Separation methods
ii. Replacement Method
iii. Flux Method

The extracts of payroll of company are as follows:

a. No. of employees at the beginning the year 2022 3600
b. No. of employees at the end of 2022 6000
c. No. of employees resigned 500
d. No. of employees discharged 240
e. No. of employees replaced due to resignation/discharges 600

Note: As stated earlier attempt any six questions from Q. 3 to Q. 10. Each question carries 10
marks.

Q 3: State features of Process Costing. Explain any two of the following methods for
apportionment of joint costs:

a) Physical quantity method

b) Average unit cost method
c) Selling price method
Or
X Limited is manufacturing main product A which yields two by-products B and C. The actual joint
costs for manufacturing these three products for the period were Rs. 10, 00,000. The Profit on each
of the product (A, B and C) as a percentage of sales are 33.33%, 25% and 20%.

Subseciuent expenses are as follows:

Product A Product B . Product C
Material 2,00,000 45,000 50,000
Direct Expenses 2,20,000 35,000 15,000
Overheads 1,80000 30,000 25,000
6,00000 1,10,000 900000
Sales _ 12,00,000 8,00,000 5,00,0000

Apportion the joint Costs.

Q4:
a. Discuss the reason's for under and Over Absorption of Overheads?
b. Compute the supplementary overhead dbsorption Tate,and distribute the same to Cost- of Sales,
Work in Progress and Finished Goods

a. Overheads incurred Rs. 2,50,000/-

b. Overheads recovered Rs. 2,00,000/:
c. Cost of Sales Rs. 10,00,000/-
d. Finished goods Rs. 7,00,000/-
e. Work in process. Rs. 3,00,000/

Q5:
a. What is the importance of Standard Costing?
b. Calculate the following material cost variances with the help of the information given below:
i. Total Direct Material Cost Variance,
ii. Direct Material Price Variance and
iii. Direct Material Usage Variance:
Standard Output: 800 Units
Actual Output: 1000 Units
Standard Quantity required per unit: 2 Kg.
Total Quantity actually consumed: 2400`Kg.
Standard rate per unit: Rs. 8 pet Kg:
Actual rate per unit: Rs. 10 per Kg.

Q 6: Describe how you ascertain profit on incomplete contracts in following situations:

a. Contracts which have just commenced.
b. Contracts which have reasonable advaneed.
c. Contracts which are almost complete.
Or

From the following particulars of Contract no. 200, prepare Contract Account, calculating and
incorporating therein the profit to be taken to the credit of the Profit and Loss Account for the
year ended 31st march; 2022:
i. Material sent to site Rs. 20,00,000
ii. Material in hand on 31.03.2022 Rs. 2,00,000
iii. Material returned to stores Rs. 1,50,000
iv. Labor engaged on site Rs. 150,000
v. Wages Accrued due on 31.03.2022 Rs. 10,000
vi. Cost of Plant installed at site Rs. 40,000
vii. Value of plant as revalued Rs. 30,000
viii. Direct expenses including insurance Rs. 12,000
ix. Direct expenses and insurance premium accrued Rs. 18,000
x. Establishment expenses Rs. 50,000
xi. Work certified Rs. 19,00,000
xii. Cost of work not certified •Rs. 100,000

The contract price agreed upon with the Contractee is Rs. 25, 00,000/- and payment of Rs.
18, 00,000 has been received from the Contractee.

3
Q 7: Discuss job costing and its suitability in industries. State importance of job costing.
Explain, how costs are controlled in Job Costing System?

Or

The data pertaining to Heavy Engineering Ltd. using job costing is as follows at the end of year
i.e. on 31.3.2021:

i. Direct Material Rs. 10,00,000;

Direct Wages Rs. 6,00,000;
Factory Overheads Rs. 3,00,000 and
iv. Selling and Distribution Overheads Rs. 5,70,000;
v. Administrative Overheads Rs. 3,80,000,
vi. Profit Rs. 7, 12,500.

The factory recovers factory overhead as a percentage of direct .wags and administrative and
selling and distribution overheads as a percentage of works cost, based on the cost rates prevalent .
in the previous year.

Prepare a cost sheet showing all the details.

For 2021-22, the factory has 'received a work order. It is estimated that the direct materials would
be Rs. 13, 00,000 and direct labour cost Rs. 7,00,000. What would he the price of work order if
the factory intends to earn the same rate of profit on sales, assuming that the selling and
distribution overheads have gone up by 10%?

Q 8: Explain Marginal Costing and State its advantages Marginal Costing. Explain any two of
the following the following:

i. PN Ratio
ii. Break Even Point
iii. Margin of Safety
Or

ABC limited a multi-product company furnishes you the following data relating to the year 2021-22
First half of year (Rs.) Second half of the year (Rs.)
Sales 50,00,000 60,00,000
Total Cost. • 40,00,000 45,00,000

Assuming that there is no change in prices and variable cost and that the fixed expenses are incurred
equally in the two half year period, calculate the following for the year 2021-22:
(i) PN Ratio
(ii) Fixed Expenses
(iii)Break Even Point
(iv)Margin of Safety

4
Q 9: What are essentials of Budgeting? Differentiate between Traditional Budgeting and Zero
Base Budgeting. What steps are followed for budgetary control?

Or
Prepare a Selling Overhead Budget from the estimates given below:

- , Amount (Rs.)
Advertisement Expenses 10,00,000
Salaries of the Sales Department 2,00,000
Expenses of Sales Department ( Fixed) • 1,75,000
Salesmen's remuneration (Fixed) 3,25,000 ,

Salesmen's Commission @ 1% on total estimated Sales.

Carriage Outwards: Estimated @ 5% of Sales
Agent/s commission @ 8% of agents Sales

The sales are estimated as under:

a. Rs. 80, 00,000 including agent's sales Rs. 8,00,000
b. Rs. 90,00,000 including agent's sales Rs. 10,00,000
c. Rs.100,00;000 including agent's sales Rs. 1 t,00,000

Q 10: Write short notes on any two of the following:

a. Transfer Pricing
b. Activity Costing
C. Reconciliation between Cost Accounts and financial Accounts

5'
 S1E'T 'A'

Arun Jaitley National Institute of Fipancial Management

Professional Training Course (29th PTc), 2022
End Term Examination
Paper: Data Analytics and use of ICT in Government (203)
Date-of Exam: 29.09.2022

Time Allowed: 3 Hours Total Marks: 100

Instructions:

I) In case ofSection-B, in addition to recording the answer in the answer bOok and softcopy of the files,
also take a print ofyour solution and pin/attach it to youranswer book.

2) Software Required: [Ms-Excel, IDEA and Tableau]

Section — A (Theory)

Ques 1: Briefly describe the pillars of Digital India Programme. [08]

Ques 2: Discuss the application of Big Data in Consumer Sentiment Monitoring. [08]

Ques 3: Write short Notes on any one of the following e-Gov initiatives: [0$]

(a) Chipstostartup (C2S)

(b) Digital locker
(c) Myscheme

Section —13 (Microsoft Excel, IDEA and Tableau S/w)

Ques 4: The file Employee.xls contains the following fields': [3 x 7 = 21 marks]

ErnployeeID LastName FirstName Address City *State ZipCode HomePhone

DePtNum HireDate Title WeeklyHours HotirlyRate

Find the following using Ms-Excel S/w:

a) Display percent of weekly hours of employees whose name starts with "M"
b) Department wise average of Hourly Rate for the State AZ. "
c) Construct pivot chart displaying City wise average of WeeklyHours and HourlyRate.

Page 1 of 2
 Ques 5: Open a new Project by your roll number in IDEA and import the following data files:
The file Earnings.xls contains the following fields:
EMP_CODE NAME DESIG BANK_CODE AC_NO GPF_AC_NO BASIC SPL_PAY

PER_PAY DA CCA HRA fIRA_CODE IRAN ALLOW TRAN_CODE

The file Deductions.xls contains the following fields:
EMP_CODE I_TAX INTER_HBA INTER MCA Cans. L_FEES CGEGIS

GPF_SUB GPF_ADV HB_ADV CONV_ADV CONV_CODE FURNI_RENT

WATER_CHRG ELECT_CHRG FEST_ADV OTHER_ADV OT_AD_CODE MIS Ic_Rgc

Perform the following activities using IDEA: [5 x 6 =30 narks]

a) Display total earning by each employee by appending a Virtual Field "Gross Earning" in the
file Earnings.xlsx and append a Virtual Field "Total_Deductions" " in tile file
Deductions.xlsx to show total deductions of each employee.
b) Join the two data files to display the earnings and deductions in a single file. Save the file
as
"Emp_Salary".
c) Extract a list of top 20 earning employees in terms of Gross_earnings. Save the result as
Tcip
20 paid employees.
d) Is there any case where HRA is allowed to an employee where the HRA_CODE is
"NO".
Display the same.
e) Perform a numeric stratification on the Basic of each employees as per the following ranges:

0 • 2000
2000 4000
4000 6000
6000 8000
8000 10000
10000 12000 ,
Also comment on the nurnber of cases which fall outside the above classification i.e. the
cases
of Lower Limit Exception and Upper Limit Exception.

Ques 6: The file Staewise details.xls contains state-wise details of area, literacy, sex ratio
etc.
Perform the following using Tableau S/w: [5 x 5 =25 marks]
• a) Import above file in Tableau, clean it and exclude/filter values which are less than/equal to
0 if
in any variable.
b) Create a new worksheet (sheet!) to display: A table displaying only top 5 States in
terms of
Literacy Rate
c) Create a new worksheet(sheet2) to display: A visual depicting the states where female
literacy
rate s greater than male literacy rate
d) .Create, a new worksheet(sheet3) to display:
(i) Hierarchy of Statename and Districtname
(ii) Barchart consisting of top 5 states and districts within that state in terms' of Percentage
Population of Age Group 0-6
e) Create a new worksheet(sheet4) to display: Pie chart displaying the % area
contributed of the
Area (sq km) by each district code of Jammu.

Page 2 of 2
 Wesetai* •••••

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ARUN JAITLEY NATIONAL INSTITUTE OF FINANCIAL MANAGEMENT
FARIDABAD

29th PTC, 2022(Module-II)

Paper COde-204: Public Policy, Good Governance & Sustainable Development (Set-B)
End Term Examination (September, 2022)

Maximum Marks: 100 Marks Time: 3 hrs.

Instructions:
> Question no 1 and 2 are compulsory
> Attempt any three questionsfrom the remaining
> All questions carry equal marks.

Q 1: (2x10 = 20 Marks)

i. The three pillars of sustainable development are:

a. Social, Environment and Population
b. Social, Economy and Population
c. Social, Environment and Economy
d. Social, Economy and Development'

ii. Top finir world regions in descending order of proportion of their population living
in extreme poverty:
a. High income countries - East Asia and Pacific — South Asia — Middle East and
North Africa
b. High income countries — East Asia and Pacific — Europe and Central Asia- Latin
America and the Caribbean
c. High income countries — Europe and Central Asia - East Asia and Pacific — Latin
America and the Caribbean
d. High income countries — Europe and Central Asia - East Asia and Pacific — South
Asia •

iii. The Millennium Development Goals do not cover:

a. Eradicate extreme poverty
b. Achieve universal primary education
c. Sustainable production and consumption
d. Global partnership for development

iv. About how many toilets have been constructed under Swachh Bharat Mission
a. 1 crore
b. 6 crore
C. II crore
d. 25 crore
 v. What is Darwaza Bandh in the context of Swachh Bharat Mission
a. A Bollywood movie on use of toilet
b. A popular TV campaign for use of toilet
c. A punitive measure for not using toilet
d. None of the above

vi. India's Planning Commission was an example of which model of public policy?
a. Elite Mass Model
b. Group Model
c. Systems Model
d. Policy Diffusion Model

vii. Which kind of policies would be most favoured by politicians

a. Concentrated costs and diffused benefits
b. Diffused cost and concentrated benefits
C. Diffused costs and diffused benefits
d. Concentrated costs and concentrated benefits
viii- Which model of public policy was followed in case of Lokpal & Lokayutka's Act:
a. Multiple Streams Model
b. Advocacy Coalition Framework
c. Punctuated equilibrium Model
d. a and b above
ix. Organizations that pursue the common interests of groups of people by attempting
to influence the making and implementation of government policy are known as:
a. Political parties
b. Interest groups
c. Lobbyists
d. Social movements
e. Policy communities

New Public Management is about:

a. Privatisation, decentralisation and marketisation
b. Separation of politics from administration and Outsourcing
C. a above, with good governance
d. All of the above

QZ: (5+15 =-.20 marks)

An economy produces only coal and steel. These two commodities serve as intermediate inputs
in each other's production. 0.4 tonne of steel and 0.7 tonne of coal are needed to produce a
tonne of steel. Similarly, 0.1 tonne of steel and 0.6 tonne of coal are required to produce a tonne
of coal. No capitaNnputs are needed. Do you think that the system is viable? 2 and 5 labour
day s are required .to produce a tonne s of coal and steel respectively. If economy needs 100
tomes of coal and 50 tonnes of steel, calculate the gross output of the two commodities and
the total labour days required.
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Q3: (20 marks)

In your opinion, which Sustainable DbveloPment Goal (SDG) is most critical among the 17
SDGs? Provide an explanation for your choice of SDGs.

Q 4: (20 marks)

Construct an activity on arrow network based on the activity descriptions below. Show all your
work. Label activities in the network by their activity letters and node numbers. Remove any
redundant dependencies and label dummy activities DUMMY1, DUMMY2, etc.
• Activities H, R2, Ti start the project.
• Activity T2 can start when Activities H, El and S are completed:
• Activity El also depends on Activity R2.
• Activity X follows Activity H and precedes Activity L.
• Activity E is preceded by Activities T2 and Pl.
• The predecessors to Activity G are Activities L, T2 and P1.
• The successors to Activity Ti are Activities El, S, W and D2.
• Activity P1 cannot begin until Activity W is finished.
• Activity P2 and F follow Activities W and D2, and precede Activities E and Rl.
• Activity 02 depends on T2 and Pl, and precedes Activity L.

Q S: (10x2 = 20 marks)

a. What is Social Cost Benefit Analysis in project management? Give an example of how
would you apply social cost benefit analysis in practical situations.
b. What is Input Output Analysis? What problem does input output analysis solve?

Q 6: (10x2 =20 marks)

a. What are the causes of market failures? Give examples of each. How does state intervention
address market failures?
b. What is the Law of unintended consequences? Why and does the law operate? Give
examples.

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 ARUN JAITLEY NATIONAL INSTITUTE OF FINANCIAL MANAGEMENT
FA RIDABAD
29'h PTC, 2022(Module-II)
Paper Code-205: Public Procurement and Contract Management including
introduction to GeM
End Term Examination (September, 2022)

Maximum Marks: 50 Marks Time: 2 hrs.

Instructions:

> Question 1 is compulsory and carries 20 marks.

> Answer any 3 questions out of the remaining 5 questions. Each of such questions
carries 10 marks.

1. There are five problems as given below. You have to provide solution to each of them.
• Logic/Basis of the solution must be detailed in each case 4 Marks each

(a) A contract was awarded for supply of 1000 no of some goods. The contract price was
Rs 100 Each and that was sqject to variation as per a price variation formula stipulated
in the contract. The, applicable rate of GST was 5%. The terminal date of delivery as
per the contract was 31.12.2021. By that date, the supplier could supply 750 nos. and
on 01.01.2022 requested for extension of the terminal date of delivery up to 31.01.2022
for the balance 250 nos. They also. asked for increase in the GST rate from 5% to 7.5%
Which had come into force from 01.01.2022. As per the contractual price variation
formula, as on 31.12.2021, the contract price became Rs 11,0 Each. The procuring entity
decided to extend the terminal date of ,delivery as requested by the supplier with
imposition of Liquidated Damage as per contractual provision.
Now the questions are
What would be the price to be considered for calculating the amount of the
Liquidated Damage? and
> Whether the supplier's request for enhancement of the GST rate can be
agreed to?
(b) A tender was floated with a Price Variation Clause (PVC) and the Bids received were
all with PVC as per tender conditions. After the last date and time of submission of bids
but before opening of the bids, a bidder wrote to the department that they were
withdrawing the Price Variation Condition and offering afirm price. This was a case of
procurement on single bid system., After the bid opening, it was seen that the bidder
was the Li bidder andthe bid was teehno — commercially acceptable.
What should be done in this case?
(c) In a two bid system, a bidder has offered, after opening of the first bid i.e. the techno-
commercial bid and before opening the second bid i.e. the price bid, an unconditional
discount of 5% on their quoted price.
 What should be done with this discount in the following two situations?
• The bidder is the LI bidder even without the discount, and
• The bidder becomes the Ll bidder if the discount is considered

(d) It is a Single Bid System of procurement and you have stipulated in the biddi rig
conditions - Delivery cOmpletion by 3 months, and the place of delivery — Delhi. The
L 1 bid is @Rs 1, 50,000 per unit. Procurable Quantity is 100 Nos. The bidder quoted
with delivery completion by 6 months and the place of delivery — Kanpur. The bid. is
otherwise suitable in all respects. The L2 bid is @Rs 2, 50,000 per unit. This bid is
compliant of all the bidding conditions. and suitable in all respects.
Can you write to the Li bidder asking them to agree with the stipulated
bidding conditions in respect of completion period and place of delivery/

(e) In a case of procurement by ATE, the following qualification documents were to be

submitted along with a bid;
> Audited Balance Sheets for the last three financial years
> Past performance statements, indicating Contract references, Material ordered,
Quantity, Value, Delivery Date, Date(s) of supply etc. supported by copies of
past contracts, copies of Certificates of Receipt etc.
A bidder has submitted audited Balance Sheets for the first two 'financial years and for
the third financial year (i.e. the latest), an unaudited Balance Sheet, and the past
performance statement exactly as per the tender conditions, with copies of the
Contracts but without copies Receipt Certificata, Completion Report etc. About the
audited Balance Sheet for the latest financial year, the bidder stated that the same was
under audit and would be submitted as soon as it was received from their auditor.
Only three bids were received.
• Can the documents not submitted be called for after the bid opening?

Q 2: Write a short essay on the act, rules and procedures of procurement of Goods and
Services from the Micro and Small Enterprises (MSE).

Q 3: Distinguish between 'Single Stage, Two Bid System' and 'Two Stage Bidding
System' for procurement of Goods.

Q 4: What is the impact of "Atmanirbhar Bharat Abhiyan" initiative on the rules for ptiblic
procurement of Goods? Discuss in detail the procedure of floating a Global Tender Enquiry
when the estimated value of procurement is Rs 175 Crore.

Q 5: Discuss in detail the respective obligations of Sellers and Buyers, as per

INCOTERMS, in import contracts placed on FOB, CFR, CIF and CIP basis.
-'tke

Q 0: Write a short essay on procurement of consulting services following the QCBS

method: