Civil Accounts Manual, (Chapter 4)

1. Which Ministry places before the Parliament an Annual Financial Statement?

(a) Ministry of Finance (b) Ministry of Defence

(c) Ministry of Home Affairs (d) Ministry of Corporate

2. Ministry of Finance places an Annual Financial Statement before Parliament under which
Article of the Constitution?

(a) Article 111(1) (b) Article 113(1)

(c) Article 110(1) (d) Article 112(1)

3. What is the second name of Annual Financial Statement'?

(a) Vote on Account (b) Budget (c) Widget (d) Gadget

4. Annual Financial Statement (Budget) is prepared usually on the last working day of which
Month?

(a) February (b) January (c) April (d) March

5. The Budget not only includes the estimated receipts and expenditure for the ensuing
Financial Year but also contains revised provisions for the current year besides

(a) Actuals for the previous 5 years (b) actuals for the previous 4 years

(c) Actuals for the previous 3 years (d) actuals for the previous 2 years

6. Vote on Account may be utilized only to meet.....?

(a) Normal expenditure of the Departments/Ministries

(b) Normal expenditure of the Departments/Ministries and for any new service

(c)Expenditure for any new service (d) None of these

7. No expenditure shall be incurred during a Financial Year on a 'New Service not included in
the Annual Budget without obtaining.....

(a) Vote on Account (b) Supplementary Grant

(c) Re-appropriation (d) Budget

8. The transfer of funds from one primary unit to another primary unit within a Grant is
called....

(a) Re-appropriation (b) Vote on Account

(c) Appropriation (d) Allocation

(a) Charged and Voted Expenditure (b) Plan and Non-Plan Expenditure

(c) Major Works and other items of expenditure (d) All of these

10. Which article describes the Contingency Fund?

(a) Article 267(1) (b) Article 267(2)

(c) Article 266(1) (d) Article 267(2)

11. The Offices is required to submit the Final Estimates along with the Monthly Statement of
Expenditure of February to be submitted in ......?

(a) April (b) March (c) May (d) June

12. No expenditure incurred from the Consolidated and Contingency Funds of India on or
after ?

(a) 1st February of a Financial Year (b) 1st March of a Financial Year

(c) 1st April of a Financial Year (d) 1stMay of a Financial Year

13. Under which Article is an Appropriation Act passed?

(a) Article 112 (b) Article 113 (c) Article 114 (d) Article 115

14. In which form of CAM, A DDO Wise Bill Passing cum - Expenditure Controller Register is
maintained?

(a) CAM-9 (b) CAM-10 (C)CAM-11 (d) CAM-12

15. An Appropriation Audit Register is maintained in form..

(a) CAM-61 (b) CAM-62 (c) CAM-63 (d) CAM-64

16. The Article of the Constitution which gives power to dispose of property and stores
belonging to the Central Government is........... ..?

(a) Article 75 (1) (b) Article 74 (1)

(c) Article 77 (1) (d) Article 76 (1)

17. All sanctions other than for Inter-Governmental / Departmental transactions issued by
Ministries Departments for the amounts above Rs.50 Lakhs to Rs.1 Crore is reviewed by whom?

(a) Pr. CCAS/CCAS/CAS (b) Dy. CAs

(c) Public Accounts Committee (d) CAG

(a) above Rs.50 Lakhs (b) above Rs. 1 crore

(c) above Rs.50 Lakhs to Rs.1 Crore (d) above Rs.75 Lakhs to Rs.1 Crore

19. Under which Ministry, Controller of Aid Accounts and Audit executes their works?

(a) Ministry of Commerce & Industry (b) Ministry of Corporate Affairs

(c) Ministry of Finance (d) Ministry of Civil Aviation

20. In respect of the pay bills of own establishment and pension bills are paid after pre-check by
whom?

(a) Pay and Accounts Officer (b) Accounts Officer

(c) Revenue Officer (d) Administrative Officer

21. What is the CAM form number of Fly Leaf of Payment Register"?

(a) CAM-20 (b) CAM-21 (C)CAM-22 (d) CAM-23

22. Which office maintains an Establishment Check Register as in CAM?

(a) The Pay and Accounts Office (b) Accountant General

(c) The Pr. Accounts Office (d) Controller General of Accounts

23. The Pay and Accounts Office maintains an Establishment Check Register in which form as in
CAM?

(a) CAM-21 (b) CAM-22 (c) CAM-23 (d) CAM-24

24. In cases of posts sanctioned for a specific period, payment beyond the specific period
should be made only with whose approval?

(a) Concerned Financial Adviser (b) concerned Secretary

(c) Concerned Administrative Officer (d) Revenue Officer

25. The grant of Overtime Allowance will be regulated in accordance with the orders by which
Ministry? [Link]

(a) Ministry of Corporate Affairs (b) Ministry of Finance

(c) Ministry of Home Affairs (d) Ministry of Personnel, Public Grievance and Pensions
26. The grant of Overtime Allowance will be regulated in accordance with the orders by which
Department?

(a) Department of Expenditure (b) Department of Economic Affairs

(c) Department of Financial Services (d) Department of Revenue

26. The concession for grant of Children Education Allowance to Central Government
employees which are paid out.............…....?

(a) Defence Estimates (b) Miscellaneous

(c) Civil Estimates (d) Contingent

27. Which Ministry regulates Children's Education Allowance?

(a) Ministry of Corporate Affairs (b )Ministry of Finance

(c) Ministry of Home Affaiirs (d) Ministry of Personnel, Public Grievance and Pensions

28. Which one Department regulates Children's Education Allowance?

(a) Department of Expenditure (b) Department of Economic Affairs

(c) Department of Financial Services (d) Department of Revenue

29. What is the form of GAR, in which Medical Reimbursement is prepared?

(a) GAR-20 (b) GAR-21 (c) GAR-22 (d) GAR-23

30. In which form of CAM is a Register of Special Charges maintained?

(a) CAM-23 (b) CAM-24 (c) CAM-25 (d) CAM-26

31. Who attests the Register of Special Charges in which the entries of payments are made?

(a) Pr. AO (b) PAO (c) CCA (d) CA

32. The Objection Book is maintained in form......?

(a) CAM-24 (b) CAM-25 (c) CAM-26 (d) CAM-27

33. Which one is not correct as existing book of Central Government?

(a) Central Government Account (Receipt and Payment Rules), 1983

(b) Government of India (Allocation of Business) Rules, 1961

(c) Government Accounting Rules 1990

(d) General Financial Rules, 2005

Code Name of the Government Books S.N. Year

A. Central Government Account (Receipt and Payment Rules) 1. 1961

B. Government Accounting Rules 2. 2017

C. Government of India (Allocation of Business) Rules 3. 1990

D. General Financial Rules 4. 1983

Option: A B C D

(a) 4 3 2 1

(b) 3 4 2 1

(c) 4 3 1 2

(d) 4 1 2 3

35. Whose duty is cancelling sub-vouchers and keeping them in proper custody to prevent their
fraudulent use devolves?

(a) Accounts Officer (b) Drawing Officer

(c) Pay and Accounts Officer (d) Controlling Officer

36. A Register of Payment of Grants-in-Aid is maintained in form............?

(a) CAM-25 (b) CAM-26 (c) CAM-27 (d) CAM-28

37. For watching the recovery of loans, Loan Register is to be maintained in form.............?

(a) CAM-29 (b) CAM-28 (c) CAM-27 (d) CAM-26

38. Which one is responsible for calculation of interest on interest bearing advances,
recoverable from the loanee Government servant?

(a) Principal Accounts Officer (b) Accounts Officer

(c) Pay and Accounts Officer (d) the Head of Office/Drawing and Disbursing Officer

39. Who is responsible for obtaining mortgage bonds and agreements and ensuring that
necessary insurance, as required under the rules?

(a) Principal Accounts Officer (b) the Head of Offices

(c) Pay and Accounts Officer (d) Accounts Officer

(a) Principal Accounts Officer (b) Accounts Officer

(c) Pay and Accounts Officer (d) Revenue Officer

41. What do you mean long term Advance related to Civil Accounts Manual?
[Link]

(a) Not less than two months instalments (b) Not less than six months instalments

(c) not less than twelve months instalment (d) not less than sixty months instalment

42. The monthly verification indicating progressive differences and their [Link]
reconciliation is submitted to the PAO every month by.…..............?

(a) 5th of the second succeeding month (b) 10th of the second succeeding month

(c) 15th of the second succeeding month (d) 20th of the second succeeding month

43. The copies of all contracts and agreements for purchases of what amount is invariably be
obtained and examined?

(a) Rs.50,000/- and above (b) Rs.50,000/-

(c) Rs.25,000/- (d)Rs. 25000/- and above

44. Under the check of Contracts and Agreements and Contractor's Bill, the contract should be
signed for and on behalf of the.................?

(a) Voice President (b) Prime Minister

(c) President of India (d) Chief Justice of India

45. Which one of the followings reviews and checks all contracts and agreements?

(a) Assistant Accounts Officer/Pay and Accounts Officer

(b) Pay and Accounts Officer /Junior Accounts Officer

(c) Junior Accounts Officer/ Administrative Officer

(d) Assistant Accounts Officer/Junior Accounts Officer

46. Assistant Accounts Officer/Junior Accounts Officer reviews and checks all contracts and
agreements and for further review submits to...............?

(a) Assistant Accounts Officer (b) Pay and Accounts Officer

(c) Junior Accounts Officer (d) Junior Accounts Officer