C&AG’S MSO (A&E) VOL – I

1. Forest cash account is kept in

(A)Form FAI (B) Form FA2 (C) Form FA5 (D) Form FA6

Ans: A (Para 9.1)

2. The classified Abstract of Revenue & Expenditure is kept in

(A)Form FAI (B) Form FA5 (C) Form FA6 (D) Form FA8

Ans: B (Para 9.2)

3. The Abstract of Contractors & Disburses ledger is kept in

(A)Form FAI (B) Form FA5 (C) Form FA6 (D) Form FA8

Ans: D (Para 9.7)

4. Transaction between Forest and Public Work Officers of the same Audit circle
whether originating in Forest or Public Work Account should be classified under the
head?

(A) Public Works Deposits

(B) Forest Remittances
(C) Suspense
(D) Public Works Remittance

Ans: D (Para 9.6)

5.. When is the Annual Review of the working of Forest Division prepared?

(A) By 31 March every year

(B) By 30 September the following financial year
(C) By 31 March the following financial year
(D) By 31 December the following financial year

Ans: D (Para 9.10)

6. The following material should be obtained from the AG(Audit) and incorporated in the
annual review of Forest

(i) Statement A – Common types of irregularities noticed in Central Audit

(ii) Statement B – Details of audit objections and Inspection Report not replied
(iii) Statement C – Very important irregularities noticed during local audit of Forest
Division.

(A) (i) and (ii) only

(B) (iii) only
(C) all of the above
(D) None of the above

Ans: C (Para 9.10)

7. The Annual Review in the Working of Forest Division should cover the following
points.

(i) Extent of delay in receipt of accounts/vouchers

(ii) Form FAS 5 schedule of classified expenses
(iii) Amount outstanding under III other Remittances items adjustable by forest
(iv) Statement showing the amounts held under objection to the end of March
(v) A statement showing the arrears of reconciliation

(A) (ii) and (iv) only

(B) (i) to (iv) only
(C) (iii) to (v) only
(D) (i) to (v)

Ans: D (Para 9.10)

8. The check of works accounts is conducted in how many stages?

(A)Two (B) Three (C) Four (D) Five

Ans: B (Para 8.1)

9. The preliminary internal check of works accounts is conducted by the

(A)Divisional Accountant (B) The Divisional Officer

(C) Assistant Executive Engineer (D) Head Draughtsman

Ans: A (Para 8.1(1))

10. Who is responsible for conducting the examination of all claims included in bills,
presented directly at Treasurer by a Public Works Division?

(A)Divisional Accountant (B) The Divisional Officer

(C) The Treasury Officer (D) None of the above

Ans: A (Para 8.10)

11. During examination of all claims included in bills, presented directly at Treasuries if
any doubt arises, the Divisional Accountant should advise the Divisional Officer to
consult

(A)The Superintending Engineer (B) The Chief Engineer

(C) The Accountant General (D) The Treasury Officer

Ans: C (Para 8.10)

12. Which state Government have absolved the Divisional Accountant of the
responsibility of examination of all claims included in bills, presented directly at
Treasuries by the Divisional Officer.

(A) Government of TamilNadu (B) Government of Kerala

(C) Government of Maharastra (D) Government of Jammu & Kashmir

Ans: C (Para 8.10)

13. The defect noticed by the Divisional Accountant during the check of initial accounts
of sub Divisional Offices should be reported to the

(A) Accountant General (B) Treasury Officer

(C) Sub Divisional Officer (D) Divisional Officer

Ans: D (Para 8.14)

14. The Works Accounts Department of Accountant Generals Office should be divided
into sections each headed by

(A) Section Officer/Asst. Accounts Officer (B) Accounts Officer

(C) Section Accounts Officer (D) None of the above

Ans: A (Para 8.17)

15. The primary responsibility of checking and compiling the accounts of Public Works
Divisions rests with

(A) Clerk (B) Accountant (C) Senior Accounts Officer (D) All of the above

Ans: D (Para 8.17)

16. The check monthly accounts of Public Works Division in Accountant General’s
Office includes inter alia, the check of

(A) Schedule of Revenue realized CPWD 46 (B) Classified Abstract of Expenditure

(C) Schedule of Works Expenditure (D) All of the above

Ans: D (Para 8.18)

17. Part-I of Works Register maintained in Divisional Office contains

(A) Sanction to contract (B) Sanctions to Works

(C) Sanction to Agreement (D) None of the above

Ans: B (Para 8.22)

18. Part-II of Works Register maintained in Divisional Office contains

(A) Sanctions to Works (B) Sanction to Agreement

(C) Sanction to contract (D) Milestones

Ans: C (Para 8.22)

19. The Works Register should be closed

(A) Weekly (B) Fortnightly (C) Monthly (D) Quarterly

Ans: C (Para 8.26)

20. Suitable arrangements for enduring the accuracy of the postings in works Register
will be made by

(A) The Asst. Accounts Officer (B) The Accounts Officer

(C) The Deputy Accountant General (D) The Accountant General

Ans: D (Para 8.28)

21. Broad Sheet in AG’s Office should be maintained in

(A) Form 17 (B) Form 18 (C) Form 19 (D) Form 20

Ans: A (Para 8.26)

22. The Head III – other Remittances is Sub Divided into

(A) Items adjustable by civil Officers (B) Items adjustable by Public Works Officer

(C) Both A & B (D) Neither (A) nor (B)

Ans: C (Para 8.37)

23. The Annual review on the working of all Public Works Divisions conducted each year
is required to be sent to

(A)The Divisional Officer (B) The State Government

(C) The Accountant General (D) The Treasury Officer

Ans: B (Para 8.54)