APPSC Departmental Tests Nov 2020 session 10th Aug 2021

S1
Participant ID 21306337
Participant Name MURALI KRISHNA NAIK KORRA
Test Center Name St. Johns College of Engineering & Technology
Test Date 10/08/2021
Test Time 10:00 AM - 12:00 PM
Subject 113 Paper Code

Section : 113 Paper Code

Q.1 Every Alteration Memorandum is prepared in such a way that

Ans 1. It does not effect more than three subsidiary accounts

2. It does not effect more than two subsidiary accounts

3. It does not effect more than one subsidiary account

4. It may effect any number of subsidiary accounts

Question ID : 25627730858
Chosen Option : 2

Q.2 What is the final cap for incurring expenditure for any Government from Public funds?
Ans 1. The expenditure should be within budget allocations

2. The expenditure is approved by State Legislature

3. The expenditure does not contravene the provisions of Constitution of India or any
Indian law
4. 1 and 2 only

Question ID : 25627730876
Chosen Option : 4

Q.3 A sanction for a fresh charge was accorded by the Government, and it has been acted
after the end of eleventh month partly and next part claim reached after two years,
then
Ans 1. It can be allowed for payment with fresh revalidated sanction

2. It can be allowed for payment with fresh revalidated sanction subject to availability
of Budget
3. It can be allowed for payment without fresh revalidated sanction

4. It can be allowed for payment without fresh revalidated sanction subject to

availability of Budget

Question ID : 25627730882
Chosen Option : 2
Q.4 Which statement is correct among the given options regarding payment of a claim
which is barred by limitation under any prevailing law?
Ans 1. Such claim should not be allowed by the PAO without sanction of the Head of the
Department
2. Such claim should not be allowed by the PAO without sanction of the Government

3. Such claim should not be referred by the DDO without special sanction of
Government
4. Any of the three

Question ID : 25627730886
Chosen Option : 4

Q.5 According to the Constitution of India, money can be withdrawn from the Consolidated
Fund of the State only under
Ans 1. The sanction of Finance Department

2. Under the authorisation of DTA

3. The law made by the State Legislature

4. The authorisation of the Accountant General

Question ID : 25627730809
Chosen Option : 3

Q.6 Can an earnest money deposit be paid in partly?

Ans 1. Yes

2. No

3. There is no such restriction to pay the EMD in part

4. There is no rule to pay the EMD at one payment

Question ID : 25627730898
Chosen Option : 1

Q.7 Who have the power to create and abolish any post in connection with the affairs of
the State?
Ans 1. The Legislature

2. The Governor

3. The General Administration Department

4. The Government

Question ID : 25627730890
Chosen Option : 1

Q.8 In respect of any expenditure involving the introduction of new principle or practice
which statement is true?
Ans 1. Express Previous sanction of competent authority is needed

2. Express previous sanction of Government is needed

3. Immediate ratification of Government is needed

4. None

Question ID : 25627730877
Chosen Option : 2
Q.9 Civil Accounts Officer means an Accounts Officer subordinate to
Ans 1. The Chief Accounts Officer

2. Director of Treasuries & Accounts

3. Accountant General

4. The Comptroller and Auditor-General of India

Question ID : 25627730826
Chosen Option : 3

Q.10 Who has to be consulted to modify the forms of initial accounts given in the A.P
Accounts Volume-II?
Ans 1. The Accountant General

2. The C&AG

3. The DTA

4. The Controller General of Accounts

Question ID : 25627730851
Chosen Option : 2

Q.11 Who watches the recovery of deficiencies in remittance received to one treasury from
another treasury?
Ans 1. The Accountant General

2. The Director of Treasuries & Accounts

3. The District Treasury Officer

4. The Sub-Treasury Officer

Question ID : 25627730856
Chosen Option : 1

Q.12 Sanction of the Government or authority sub-ordinate to Government takes effect from
the date of
Ans 1. Order of conveying the sanction

2. Approval

3. Receipt of order

4. Any of these

Question ID : 25627730881
Chosen Option : 1

Q.13 The Contingency Fund of the State is kept at the disposal of

Ans 1. The Finance Department

2. The Accountant General

3. The Governor

4. CFMS

Question ID : 25627730831
Chosen Option : 3
Q.14 Which body acts as General Clearing House for the adjustment of transactions
between different Governments?
Ans 1. The Central Accounts Section of Reserve Bank of India

2. The C&AG

3. The Cenral Accounts Section of the State Bank of India

4. The Accountant General

Question ID : 25627730833
Chosen Option : 1

Q.15 Contribution paid by a local body with the express object of meeting the whole or part
of the cost of construction of specific work by Public Works Department, which is
eventually be the property of the Government is credited to
Ans 1. Grants-in-aid

2. Local body Deposits

3. Capital Receipts

4. Revenue Receipts

Question ID : 25627730849
Chosen Option : 2

Q.16 To whom the reports of C&AG relating to the accounts of the State shall be submitted?
Ans 1. The Parliament

2. The President

3. The Governor

4. The State Finance Minister

Question ID : 25627730805
Chosen Option : 3

Q.17 Which of these accounts are regarded as Complementary to accounts of annual

receipts and disbursements?
Ans 1. Monthly accounts

2. Appropriation Accounts

3. Annual Financial Statement

4. All

Question ID : 25627730829
Chosen Option : 4

Q.18 How does the Governor respond when the C&AG report is submitted to him?
Ans 1. The Governor will cause it to be laid before the State Legislature

2. The Governor instructs the Government for compliance

3. He will send it to the Finance Department to comment

4. He will send it to the Cabinet Committee

Question ID : 25627730821
Chosen Option : 1
Q.19 As a general rule, the classification of transactions shall have closer reference to
Ans 1. Department and Function

2. Function, Programme, activity and object to revenue and expenditure

3. Departmental Schemes

4. 1 & 2 only

Question ID : 25627730844
Chosen Option : 4

Q.20 The Estimates of what kind of building works may be got prepared by private
contractors?
Ans 1. Buildings in Reserve Forests

2. Buildings in river islands

3. Buildings in the habitual offenders settlements

4. None

Question ID : 25627730894
Chosen Option : 4

Q.21 The limit of Rs.500 referred to in Article 52 of the A.P Financial Code Vol-1 regarding
arrear claims denotes
Ans 1. The individual annual claim

2. The individual monthly claim

3. The monthly claim of individuals claimed in a single bill

4. All of these

Question ID : 25627730885
Chosen Option : 3

Q.22 The oath of affirmation taken and subscribed by the Comptroller and Auditor General
of India is set out in
Ans 1. First schedule of Constitution of India

2. Second schedule of Constitution of India

3. Third schedule of Constitution of India

4. Fourth schedule of Constitution of India

Question ID : 25627730801
Chosen Option : 3

Q.23 The duties and powers exercised by the C&AG were exercised before the
commencement of Constitution by
Ans 1. Accountant General

2. Comptroller of Accounts

3. Comptroller of Audit

4. Auditor General of India

Question ID : 25627730804
Chosen Option : 2
Q.24 What are the duties of a Government Servant who is authorised to incur money on
public purpose, in addition to observe complete integrity in financial matters?
Ans 1. He constantly watchful to see that the best possible value is obtained for all public
funds spent by him or under his control
2. He should guard scrupulously against every kind of wasteful expenditure from
Public funds
3. Both

4. None

Question ID : 25627730862
Chosen Option : 3

Q.25 The form of Accounts of the Union and States are prescribed, as per the Constitution
of India, by
Ans 1. The C&AG

2. The Accountant General

3. The Finance Department

4. The President

Question ID : 25627730820
Chosen Option : 1

Q.26 The methods for taking up supplementary works is elucidated in Article __________ of
A.P Financial Code Vol-1
Ans 1. 162

2. 163

3. 164

4. 165

Question ID : 25627730895
Chosen Option : 2

Q.27 If a question, arises in respect of a person who is dismissed or removed or reduced in

rank, whether it is reasonably practicable to hold such inquiry, whose decision is
final?
Ans 1. The Government

2. The Public Service Commission

3. The authority empowered to dismiss or remove such person

4. The Head of the Department

Question ID : 25627730825
Chosen Option : 1

Q.28 Any sums required to satisfy any judgment, decree or award of any court or arbitral
tribunal are charged to
Ans 1. Voted Expenditure

2. Charged Expenditure

3. Capital Expenditure

4. Revenue Expenditure

Question ID : 25627730806
Chosen Option : 2
Q.29 Whose recommendation is required for passing a Bill that if enacted and brought into
operation would involve expenditure from the Consolidated fund of the State?
Ans 1. The Legislative Assembly

2. The Legislative Council

3. The Governor

4. The Accountant General

Question ID : 25627730811
Chosen Option : 3

Q.30 Which statement is correct among the given options?

Ans 1. When a government agree to render a service to, or incur a charge on account of a
local body, the actual cost of the charge or cost of service should ordinarily be recovered in
advance
2. When the Government agree to render a service to, or incur a charge on account of
a local body, the estimated cost of the charge or cost of service should ordinarily be
recovered in advance
3. When the Government agree to render a service to, or incur a charge on account of
a local body, the actual cost of the charge or cost of service should ordinarily be recovered
soon after the service is rendered or cost incurred
4. When the Government agree to render a service to, or incur a charge on account of
a local body, the estimated cost of the charge or cost of service should ordinarily be
recovered within two months of completion of rendering service or incurring cost

Question ID : 25627730870
Chosen Option : 4

Q.31 Who establishes a mechanism for adjudicating any dispute of GST between the
Government of India and one or more States?
Ans 1. The C&AG

2. The Goods and Services Tax Council

3. The President

4. The Supreme Court

Question ID : 25627730824
Chosen Option : 2

Q.32 The process of making any grant in advance in respect of the estimated expenditure
for a part of any financial year pending completion of the usual legislative procedure is
called
Ans 1. Vote on Account

2. Votes of Credit

3. Exceptional Grants

4. Contingency grant

Question ID : 25627730810
Chosen Option : 1
Q.33 What are the guideline(s) for expenditure on those appropriations that lapse at the
close of the financial year?
Ans 1. The amounts should not on any account reserve or appropriate by transfer to a
deposit or any other head
2. The amounts should not be drawn from treasury and keep it cash chest

3. No attempt should be made to prevent the lapse by any undue rush of expenditure
during March
4. All

Question ID : 25627730874
Chosen Option : 4

Q.34 Which book of record in the treasuries corresponds to the Cash Book mentioned in
the Comptroller and Auditor-General's Rules?
Ans 1. Ledger

2. Journal

3. Day book

4. None

Question ID : 25627730854
Chosen Option : 1

Q.35 The revenue paid to the Government on account of a demand not yet due should at
once be carried finally to the
Ans 1. Proper deposit head

2. Proper suspense head

3. Proper revenue head

4. Any one as per the discretion of the DTO

Question ID : 25627730857
Chosen Option : 4

Q.36 In respect of grounds for removal the Comptroller and Auditor-General of India is
equated with the
Ans 1. Judge of the High Court

2. Judge of the Supreme Court

3. Chief Justice of India

4. None

Question ID : 25627730819
Chosen Option : 3

Q.37 Which Appendix of the A.P Financial Code lists the authorities empowered to execute
contracts, deeds, etc., on behalf of the Governor?
Ans 1. 4

2. 5

3. 6

4. 7

Question ID : 25627730816
Chosen Option : 2
Q.38 The authority to establish the Contingency Fund of the State?
Ans 1. State Legislature

2. Governor

3. Finance Secretary

4. The Government

Question ID : 25627730813
Chosen Option : 1

Q.39 What is the period of time limit generally for any arrear claim from its due date?
Ans 1. One year

2. Two years

3. Three complete years

4. Four years

Question ID : 25627730884
Chosen Option : 3

Q.40 Which Article of the Constitution of India deal with the dismissal, removal or reduction
in rank?
Ans 1. 308

2. 309

3. 310

4. 311

Question ID : 25627730814
Chosen Option : 2

Q.41 The time limit for claims of refunds of excess collection of hospital stoppages is
Ans 1. One complete year

2. Two complete years

3. Three complete years

4. Six months

Question ID : 25627730871
Chosen Option : 1

Q.42 Major Head denote

Ans 1. Sector

2. Function

3. Programme

4. Scheme

Question ID : 25627730840
Chosen Option : 1
Q.43 The detailed accounts of receipts realized in Public Works and Forest Departments are
kept by the
Ans 1. Treasuries

2. Accountant General

3. Concerned Departmental Authorities

4. State Bank of India

Question ID : 25627730834
Chosen Option : 3

Q.44 Who is the lowest authority to authenticate the copies of orders involving withdrawal
of moneys from Government Account?
Ans 1. Deputy Secretary

2. Assistant Secretary

3. Section Officer

4. Assistant Section Officer

Question ID : 25627730879
Chosen Option : 3

Q.45 The Cash balance of the Government in the books of the Accountant General at the
close of each month is reconciled with
Ans 1. Balances shown in the cash accounts recorded by Treasury Officers and the closing
balance from the Central Accounts Section of Reserve Bank of India
2. Balances shown in the cash accounts recorded by Treasury Officers and the closing
balance from the Central Accounts Section of State Bank of India
3. Balances shown in the cash accounts recorded by Secretary Finance and the
closing balance from the Central Accounts Section of State Bank of India
4. Balances shown in the cash accounts recorded by Secretary Finance and the
closing balance from the Central Accounts Section of Reserve Bank of India

Question ID : 25627730835
Chosen Option : 1

Q.46 Appropriation means

Ans 1. The amount provided in the budget estimate for a unit of appropriation or part of that
amount placed at the disposal of a disbursing officer
2. The amount provided in the budget estimate for a unit of appropriation

3. Budget allocation

4. None

Question ID : 25627730864
Chosen Option : 1

Q.47 What is general exception for the rule 'no money may be drawn from the treasury until
it is required for immediate payment' ?
Ans 1. Temporary Advance

2. Tour Advance

3. Educational Advance

4. Permanent Advance

Question ID : 25627730893
Chosen Option : 1
Q.48 Homogeneous scheme under a programme are grouped under
Ans 1. Sub-major head

2. Minor Head

3. Group sub-head

4. Sub-head

Question ID : 25627730841
Chosen Option : 4

Q.49 A proposal to add or to modify an existing establishment should be accompanied by

Ans 1. A proposition statement

2. A statement of proposal

3. A modification report

4. An addition report

Question ID : 25627730891
Chosen Option : 3

Q.50 In respect of Refunds the Challans and Sanction Orders are to be retained in a
Treasury Office until the expiry of
Ans 1. 6 months

2. 1 year

3. 3 years

4. 5 years

Question ID : 25627730897
Chosen Option : 2

Q.51 Who are the authorities to whom a copy of every order of sanction should be
communicated by the Government?
Ans 1. The Governor

2. The Accountant General

3. The Pay and Accounts Officer, Amaravathi

4. 2 and 3 only

Question ID : 25627730878
Chosen Option : 4

Q.52 In which of the Articles of A.P Accounts Code Volume-I, the principles for opening new
heads of account are enunciated?
Ans 1. 26

2. 25

3. 24

4. 23

Question ID : 25627730842
Chosen Option : 2
Q.53 The principles which a Government Servant, while incurring or authorising incurring
of any expenditure, should follow are known as
Ans 1. Financial Principles

2. Financial Standards

3. Economic Standards

4. Standards of Financial Propriety

Question ID : 25627730859
Chosen Option : 1

Q.54 When measurements are taken jointly by more than one Government Servant, then
who should record them in the measurement book and sign there?
Ans 1. All who take measurements

2. The senior most among them

3. The officer in actual charge of the work

4. Any

Question ID : 25627730896
Chosen Option : 2

Q.55 Every person who is a member of the Central Civil Services holds office during the
please of
Ans 1. The Legislature

2. The President

3. The Governor

4. The Chief Minister

Question ID : 25627730817
Chosen Option : 2

Q.56 The Finance Commission consists of a

Ans 1. Chairman and three other members

2. Chairman and five other members

3. Chairman and four other members

4. Chairman and seven other members

Question ID : 25627730823
Chosen Option : 3

Q.57 Which Schedule of the Constitution of India is relating to the Provisions as to the
Comptroller and Auditor-General of India?
Ans 1. Second Schedule - Part B

2. Second Schedule - Part C

3. Second Schedule - Part D

4. Second Schedule - Part E

Question ID : 25627730818
Chosen Option : 2
Q.58 Revenue of the State means
Ans 1. All moneys received by Government in the form of proceeds of taxation and yield of
ordinary revenue
2. Capital Receipt such as the sales proceeds of land

3. 1 only

4. 1 and 2

Question ID : 25627730868
Chosen Option : 4

Q.59 Transactions on behalf of PW Divisions should be entered in the treasury accounts in

Ans 1. Detail under receipts and expenditure heads

2. In lump without detail as receipts or payments

3. Not accounted for in treasuries

4. None

Question ID : 25627730853
Chosen Option : 1

Q.60 Where can we find the rules relating to the responsibility for watching progress of
expenditure against assigned appropriations and ensuring that the expenditures do
not exceed appropriations?
Ans 1. A.P Financial Code

2. The A.P Budget Manual

3. A.P Account Code

4. Departmental Manuals

Question ID : 25627730875
Chosen Option : 4

Q.61 In how many parts the Government Accounts are be kept?

Ans 1. Three parts namely: Part-A, Part-B and Part-C

2. Two Parts namely : Plan and Non-plan

3. Two Parts namely Capital and Revenue

4. Three parts namely: Part-I, Part-II and Part-III

Question ID : 25627730839
Chosen Option : 4

Q.62 Government Account means

Ans 1. Combined accounts of all Treasuries

2. Combined Accounts of all PAO/APAOs of Works Accounts

3. 1 & 2 only

4. Total of the Consolidated Fund, Contingency Fund and Public Account

Question ID : 25627730867
Chosen Option : 4
Q.63 Amounts received by the issue of treasury bills are credited to
Ans 1. Treasuries Account

2. Public Account

3. Contingency Fund

4. Consolidated Fund

Question ID : 25627730830
Chosen Option : 4

Q.64 The net difference between the total receipts and the total payments as shown in the
Bank's daily statement should be posted in a subsidiary register called
Ans 1. Self Balancing Register

2. Register of Reserve Bank Balance

3. Register of Reserve Bank Suspense

4. Register of Reserve Bank Deposits

Question ID : 25627730855
Chosen Option : 2

Q.65 Whose responsibility it is give proper attention to all objections received from the
Accountant General without any avoidable delay?
Ans 1. The Head of the Office

2. The Drawing and Disbursing Officer

3. Every Government Servant concerned

4. The Section Superintendent

Question ID : 25627730889
Chosen Option : 3

Q.66 The Appropriation Accounts in respect of a State are prepared by

Ans 1. The Heads of the Departments

2. Treasuries including Works Accounts Treasury Officers

3. The Accountant General

4. None

Question ID : 25627730837
Chosen Option : 2

Q.67 What kind of expenditure is debited to MH 2059/4059

Ans 1. Construction of non-residential buildings for administrative purposes

2. Construction of other buildings exclusively relate to functions under General

Services
3. Construction of communications exclusively relate to functions under General
Services
4. 1 and 2 only

Question ID : 25627730847
Chosen Option : 4
Q.68 Receipts and Payments on account of the Reserve Bank originating in a State
Treasury or Sub-treasury should be credited or debited to the head of account
Ans 1. 8670 Cheques and Bills

2. 8671 Departmental Balance

3. 8658-Suspense Accounts-Transactions on behalf of the Reserve Bank

4. None

Question ID : 25627730852
Chosen Option : 3

Q.69 Controller General of Accounts is responsible for

Ans 1. Compiling accounts of Union and States

2. Inspection of accounts of Union and States

3. Prescribing the form of accounts on behalf of the President

4. All

Question ID : 25627730827
Chosen Option : 4

Q.70 Refunds of Revenue, as a general rule, should be taken as

Ans 1. Deduct-Refunds

2. Reduction of the Revenue Receipts

3. Revenue Receipts

4. Any of the three

Question ID : 25627730850
Chosen Option : 4

Q.71 Inspecting Officer means

Ans 1. Government Servant who performs inspection duties occasionally as part of his
general supervision
2. Government Servant who is appointed solely or mainly performing specified duties
of inspection which involve touring ever more than two revenue districts
3. Government Servant who is appointed solely or mainly performing specified duties
of inspection which involve touring over more than one revenue districts
4. 1 or 2

Question ID : 25627730866
Chosen Option : 4

Q.72 When it is proposed for special and exceptional reasons, to agree to any material
variation in terms of existing contract made on behalf of the Government, the matter
should be referred to the
Ans 1. Agreement concluding authority

2. The authority who accorded technical sanction

3. The Engineer-in-Chief

4. The Government

Question ID : 25627730883
Chosen Option : 2
Q.73 Technical Sanction means
Ans 1. Order of a competent authority sanctioning a properly detailed estimate of work of
cost of construction or Repair to be carried out by the Public Works Department
2. Order of a competent authority sanctioning a properly detailed estimate of work of
cost of construction or Repair to be carried out by the Administrative Department
3. Either 1 or 2

4. 1 and 2

Question ID : 25627730869
Chosen Option : 3

Q.74 Capital expenditure shall broadly be defined as

Ans 1. Expenditure on concrete assets and temporary assets

2. Expenditure on concrete assets of permanent character

3. Expenditure on items that reduce recurring expenditure

4. Expenditure incurred with the object of either increasing concrete assets of

permanent nature or of extinguishing or reducing recurring liabilities

Question ID : 25627730845
Chosen Option : 4

Q.75 Who is the authority to prescribing guidelines for classification of remissions of

revenue?
Ans 1. The Heads of the Departments

2. The Controlling officers

3. The Accountant General

4. The Revenue Secretary

Question ID : 25627730872
Chosen Option : 3

Q.76 What is the responsibility of every Government Servant in relation to maintenance of

accounts?
Ans 1. Proper accounts are maintained for all Government Financial transactions with
which he/she is concerned
2. Render all such accounts and returns relating to the transactions as prescribed by
Government and Accountant General
3. Render all such accounts and returns relating to the transactions as prescribed by
Government and Competent Departmental authorities
4. All

Question ID : 25627730863
Chosen Option : 4

Q.77 The Centatage charges mean

Ans 1. Fixed charge collected on estimated cost of the work

2. Charges collected on percentage rate on the estimated cost of the work

3. Charges collected on percentage rate on the value of work done

4. Anyone of these

Question ID : 25627730865
Chosen Option : 2
Q.78 Recoveries of excess payments in Forest Department are to be recovered through the
Ans 1. The Controlling Officer

2. The Treasury Officer

3. The District Forest Officer

4. The Countersigning authority

Question ID : 25627730888
Chosen Option : 2

Q.79 The salary and conditions of service of C&AG are determined by

Ans 1. The Parliament

2. The President

3. The Chief Justice of India

4. The Union Finance Minister

Question ID : 25627730802
Chosen Option : 1

Q.80 Whose advice is obtained in the prescription of the form of accounts of the State?
Ans 1. C&AG of India

2. Controller General of Accounts

3. The Union Finance Ministry

4. The Accountant General

Question ID : 25627730822
Chosen Option : 2

Q.81 All other public moneys received on behalf of the Government of the State shall be
credited to
Ans 1. Consolidated Fund

2. Contingency Fund

3. Public Account

4. General Account

Question ID : 25627730812
Chosen Option : 1

Q.82 Regarding sanction of any expenditure if funds have not been provided for the
purpose either in the Appropriation Act or by reappropriation, who is competent to
sanction such expenditure?
Ans 1. Head of the Department

2. The Accountant General

3. Legislative Assembly

4. The Government

Question ID : 25627730873
Chosen Option : 3
Q.83 An 'Account Current' mainly purports to be
Ans 1. Accounts of the current month

2. An extract from the books of the officer showing the amounts that have passed to
debit or credit of the other party of the account
3. Accounts of the current year

4. Pending accounts

Question ID : 25627730836
Chosen Option : 2

Q.84 What are exceptions for canon "Public moneys should not be utilized for the benefit of
a person or section of the community"?
Ans 1. The amount of the expenditure involved is insignificant

2. A claim for the amount would be enforced in a court of law

3. The expenditure is in pursuance of a recognized policy or custom

4. All

Question ID : 25627730860
Chosen Option : 4

Q.85 An endorsement on a contingent bill will be lapsed

Ans 1. One month after the date of endorsement

2. Three months after the date of endorsement

3. At the end of the financial year

4. 2 or 3 whichever is earlier

Question ID : 25627730899
Chosen Option : 4

Q.86 The demands for grant are made under the recommendation of
Ans 1. The Speaker, Legislative Assembly

2. The Chief Minister

3. The Governor

4. The State Finance Minister

Question ID : 25627730808
Chosen Option : 3

Q.87 According to the Constitution of India, in which authority the regulating power of
Recruitment and conditions of service is vested in
Ans 1. The Legislature

2. The General Administration Department

3. The Governor

4. The Public Service Commission

Question ID : 25627730815
Chosen Option : 1
Q.88 Which Article of the A.P Financial Code elucidates the distribution of Non-Gazetted
establishments into Sections
Ans 1. 69

2. 70

3. 71

4. 72

Question ID : 25627730892
Chosen Option : 2

Q.89 Who is the authority to determine the classification of any transaction or class of
transactions in State Government Accounts?
Ans 1. C&AG with the approval of the Governor

2. The Government with the approval of the Accountant General

3. C&AG with the approval of the President

4. The Finance Department

Question ID : 25627730843
Chosen Option : 1

Q.90 Who is authority to authorise any other item not given in the Constitution of India to
declare it to be chargeable on the Consolidated fund of India?
Ans 1. State Legislature

2. Governor

3. Finance Secretary

4. The Government

Question ID : 25627730807
Chosen Option : 1

Q.91 The Financial Statement incorporating a summary of the accounts of the Central
Government and of all the States for the preceding financial year is called
Ans 1. The General Financial Statement of Central and State Governments

2. Integrated Financial Statement of Central and State Governments

3. Comprehensive Financial Statement of Central and State Governments

4. Combined Finance and Revenue Accounts of Central and State Governments

Question ID : 25627730838
Chosen Option : 2

Q.92 In cases where civil departments incur expenditure on construction and repairs upto
certain monetary limits identifiable with the programme, then such expenditure is
accounted for under the detailed head:
Ans 1. Other Expenditure

2. Construction and Repairs

3. Works

4. Other Works

Question ID : 25627730848
Chosen Option : 3
Q.93 Which of the statements is false in respect of SRs under TR 16?
Ans 1. The Treasury Officer shall correct any arithmetical inaccuracy in a bill presented to
him for payment
2. The Treasury Officer shall correct any mistakes in a bill presented to him for
payment
3. The Treasury officer can disallow any doubtful item in a bill

4. The Treasury Officer cannot disallow any doubtful item in a bill

Question ID : 25627730900
Chosen Option : 3

Q.94 The receipt and payment of moneys on behalf a State outside its jurisdiction are
ordinarily arranged through the
Ans 1. The Government which receives that moneys

2. The Government of the State in which the transactions take place

3. The Accountant General of the State which receives that moneys

4. The Accountant General of the State in which the transactions take place

Question ID : 25627730832
Chosen Option : 2

Q.95 Which Section of the Comptroller and Auditor-General of India (Duties, Powers and
Conditions of Service) Act, 1971 empowers the C&AG to require any accounts, books,
documents, etc from the offices of the State Government?
Ans 1. 18

2. 20

3. 22

4. 24

Question ID : 25627730828
Chosen Option : 2

Q.96 The administrative expenses of the office of the C&AG are

Ans 1. Voted Expenditure

2. Charged Expenditure

3. Capital Expenditure

4. Revenue Expenditure

Question ID : 25627730803
Chosen Option : 2

Q.97 The A.P Financial Code precludes the use of personal/private money for
Government/Public purpose. When such a claim of reimbursement towards private
money used on Government purpose, what would be the solution?
Ans 1. Reimbursement should outright be rejected

2. Reimbursement is not permissible in terms of A.P Financial Code

3. Reimbursement may be allowed if it is authorised by the competent authority

4. 1 and 2 only

Question ID : 25627730861
Chosen Option : 4
Q.98 Which of the following item(s) is/are treated as cash payments for the purpose of AG's
audit?
Ans 1. Every order sanctioning grant of land

2. Every order of sanctioning alienation of land revenue

3. Assignment of land revenue

4. 1 and 2 only

Question ID : 25627730880
Chosen Option : 4

Q.99 Who is immediately responsible for making recovery or loss due to excess payment
towards Contingencies, in case the amount could not be made good by the DDO?
Ans 1. The Controlling Officer

2. The Treasury Officer

3. The Section Officer

4. The Countersigning authorty

Question ID : 25627730887
Chosen Option : 2

Q.100 All expenditure on working and upkeep of the project and also on the renewals and
replacements are generally debited to
Ans 1. Revenue Expenditure

2. Capital Expenditure

3. Asset account

4. Project contingencies

Question ID : 25627730846
Chosen Option : 1