Tick (˩) the correct one. After it’s done, refer to book and correct your mistakes.

1. Administrative approval is the formal acceptance of the administrative department concerned True / False
of the proposal for incurring expenditure by the Public Works Department.
2. Works contingencies indicate the incidental expenses of a miscellaneous character which cannot True / False
be classified under any distinct establishment sub-head.
3. Deposit works are the works the cost of which is met out of government funds. True / False
4. Direct charges of a work are not incurred directly for its execution and are also not included in True / False
the regular accounts of it.
5. Direction office indicates the office of an administrative officer who has one or more Divisional True / False
officer working under his orders and is not entrusted with the execution of works.
6. Advance payment is a payment made to a contractor for work actually done but not yet True / False
measured.
7. Secured advance is an advance granted to a contractor against the security of material brought True / False
on site by him.
8. Intermediate payment is the final payment made to a contractor. True / False
9. The term of “Issue Rate” denotes the cost per unit fixed in respect of an article borne on the True / False
stock at valuation, for the purpose of calculating the amount creditable to the sub-head.
10. Actual expenditure incurred on work charged establishment for handling and keeping initial True / False
account, the custody of stock and maintenance of the store godown, is known as storage rate.
 Chapter-2 System of Accounts
1. The Divisional officer is the primary disbursing officer of the Division. True / False
2. Superintending Engineer obtains funds by drawing cheques on civil treasuries for works True / False
expenditure.
3. Accounts of receipts and disbursements are compiled by the sub-divisional officer under the True / False
supervision of the divisional officer.
4. Maintenance of clear accounts of stores is the responsibility of the divisional officer. True / False
5. In case of civil works, expenditure on each project work or sub-work is recorded separately. True / False
6. Personal payments to all the Government servants of the divisional office are made by True / False
drawing cheques by the divisional officer.
7. Public Works Officer are placed in account with Military Treasuries chests where civil True / False
treasuries are not conveniently situated.
8. The receipt or payments transactions should be recorded within a week of their occurrence True / False
under proper head of account.
9. The record of receipts and expenditure should be so clear and self-contained that it may be True / False
produced in the court of law as evidence, if required.
10. Divisional officer is not responsible to collect some of the departmental receipts and pay True / False
them into civil treasuries.
 Chapter-3 Duties and Responsibilities of Divisional Account
1. The functions of Divisional Accountant are two folds. True / False
2. The Divisional Accountant is the compiler of the accounts of Circle Office. True / False
3. The Divisional Accountant is external auditor of Public Works Accounts. True / False
4. The Divisional Accountant is also a technical assistance to the Divisional Officer. True / False
5. The Divisional Accountant operates his audit object register form 27 when over-ruled by his True / False
divisional officer.

6. The Divisional Accountant is responsible for checking the computed tenders. True / False
7. The Divisional Accountant should see that the comparative statement correctly incorporate the True / False
totals of individual tenders.

8. The Divisional Accountant is responsible to scrutinize the accounts of receipts and disbursement True / False
on behalf of the Superintending Engineer.

9. The Divisional Accountant inspects periodically accounts records of sub-divisional office under True / False
orders of the Sub-divisional officer.

10 The Divisional Accountant is responsible to report to the Audit office, the serious financial True / False
. irregularities found at the time of inspection quarterly.