OFFICE OF THE ACCOUNTANT GENERAL (A&E), TAMIL NADU, CHENNAI 600018 DIVISIONAL ACCOUNTANTS’ GRADE EXAMINATION - SEPTEMBER 2022 Paper — V: Public Works Accounts and Procedure (Practical) ‘Time allowed: Two Hours Maximum Marks: 100 1. The sub head “Additional charges for materials issued to contractors or direct 6to works” is not used in the following cases. (a) Materials issued at stipulated rate {b) Expenses incurred by Government on materials issued (c) Materials issued for Departmental works or for works on labour rate contract (d) Carriage charges of Materials Issued to works direct, 2. The value of materials estimated to have been issued on the work at the standard issue rate prevailing at the time of completion of work in the (a) Register of Works (b) Additional charges for materials issued to contractors or direct to works {c) Register of Material at Site Account (d) None of the above 3. Actual losses of cash, by theft or otherwise from cash chest irrecoverable persona advance to persons who are no longer in Government service are to be (a) charged to Establishment, sub-head contingencies (b) accounted under Miscellaneous Public Works Advances (c)_ written off after getting the approval of the competent authority (@) None of the above 4. Counterfoils of used cheque books should be returned to (a) the Divisional officer (b) the Sub-Divisional Offi (c) the Executive Engineer (d) the Superintending Engineer5. The cost of surplus materials which cannot be sold or transferred elsewhere and losses on account of sale or transfer of surplus stores should be adjusted (a) by a charge to the sub-heads concerned by credit to the sub-head “Materials-at-site” (b) bya charge to “Materials-at-site” and credit to the sub-heads concerned (c)_by debit to Contingencies (d) by debit to Miscellaneous Public Works Advances and credit to the work 6. Non-Gazetted Government servant's bills presented at the nearest treasury should be accompanied by a memorandum specifying the amount of (a) cash required for disbursements to be made in cash (b) cash orders on the sub-treasuries subordinate to the district treasury (c) remittance transfer receipts on other district treasuries (d) All ofthe above 7. Priced Stores Ledger is prepared from (a) Bin Cards (b) Summary of stock receipts and summary of indents {c) Priced vocabulary of stores (d) Copies of goods received and copies of indents 8 Emoluments up to the date of transfer are not drawn before Government servant proceeds on transfer. {a) Emoluments for the whole month may be drawn in the new appointment with the allocation shown separately (b) They may be drawn partly by the new office and the previous office may be requested to prepare the bill and sentit to the new office (c) The previous office should settle all dues to the Government servant before relieving him from the office (d) None of the above9. Ifthe encashment of a bill for advance on transfer is likely to be delayed then the advance may be made from which of the following pending recoupment when the bill is subsequently encashed? (a) permanent advance, if any (b) works imprest (c) other available cash with the disbursing officer (d) All of the above 10. Which of the following is a false statement? {a) Immediately after the Cash Book of a month has been closed, the Cash Balance Report should be transmitted to the Divisional Office (b) Copies of the Cash Book should be sent to the Divisional Office twice a month (c)_ The abstracts of Stock Receipts, Issues, Works Abstract, Transfer Entry orders should be submitted to the Divisional Office within 3 days of the dates on which the accounts of a month are closed (d) The Sub-Divisional Officers prepares a compiled account by consolidating the transaction in the Works Abstract 11, Acettilicate regarding the scrutiny of the materials-at-site account of minor works and repairs should be submitted to the Divisional Office between {a} 1% and 5" of the following month (b) 5” and 10 of the following month (c) 10 and 15" of the following month (d) 15" and 20" of the following month 12. Which of the following is not considered a special office? (2) O/o the Superintending Engineer (b) O/o the Chief Engineer (0) O/o the Superintendent of Works (d) O/o the Executive Engineer 13. The head of a special office is concerned with (a) the actual execution of works (b) the disbursement of money for works (c) the custody of materials {d) None of the above14. When any land or building is transferred from one non-commercial department to another Under the same Government, the transfer shall be {a) free of charge (b) charged at a nominal price (c) charged at market value (a) None of the above 15. Shortage of materials in the Materials Account of a work, responsibility for which could not be fixed is (a) transferred to Miscellaneous Works advances, losses, retrenchments and errors {b) is recovered from the Section Officer/SDO in charge (6) is transferred to “Additional charges for materials issued” (@) left unadjusted under “Materials” 116. Stock issue rate per unit is Rs.500, stipulates rate with a contractor for work is Rs.400. Loss of Rs.100 per unit will be debited to {a) Suspense stock, loss on stock {b) Work’s contingencies (0) Miscellaneous Works advances, losses, retrenchments and Errors (a) None of the above 17. Ifa contractor delays receiving the payment of his final bill for more than one month after the bill has been passed, the amount due to him may be {a) credited to Public Works Deposits (b) kept in suspense to be cleared after payment is made (c}_ credited to Works (a) None of the above 18. Surplus material (value Rs.500) at the original issue rate (Rs.450 at current market rate) returned to stock from a work is credited to the work concerned (a) at Rs.500 credit to sub-head Material Account (b) at Rs.450 credit to sub-head Material Account (c)_ at Rs.500 credit to sub-head Material Account and Rs.50 debit to “Additional Charges for materials issued” {d) at Rs.450 credit to contractor's ~ other transactions19. Balance of Rs.4750 outstanding as due to contractor at the time of closing the accounts of a major work (a) is left unadjusted under Contractor's ~ other transactions (b) is credited to Miscellaneous Deposits (c) is lapsed to revenue as unclaimed amount (d) none of these 20. Prepare a transfer entry to adjust the balance of Rs.5000 outstanding under “Material Purchase Settlement Suspense Account” which is lying unclaimed for more than 3 years (a) debit 8658 Suspense head and credit 0059 Public Works (b) credit 8658 Suspense head and debit 0059 Public Works (c)_debit 2059 Public Works and credit 8658 Suspense (a) credit 2059 Public Works and debit 8658 Suspense 21. The Monthly Account prepared in Form 80 contains (a) a memorandum of miscellaneous cash receipts paid into treasuries (b) opening and closing cash balances (c) entire receipts and disbursements of the month {d) All of the above 22. In the accounts for March each year, the following item is the Public Works Deposit Account should be credited to Government as lapsed deposit (a) Balances unclaimed for more than three complete account years (b) Balances unclaimed for more than 5 years (c) Balances unclaimed for more than 7 years (4) Balances unclaimed for more than 2 years 23. The following deposits come under the account head Public Works Deposits (a) Cash deposits of contractors as security (b) Deposits for work to be done (c). Sums due to contractors on closed account (4) Alf the above24. Services may be rendered or articles may be supplied free of cost by one division to another, under the same Government except in the following cases. (a) If they are issued from a stock or Materials account (b) If their transfer affects a work for which a separate capital or revenue account is kept {c) If they affect the accounts of a work-in-progress (@) All the above 25. When a recovery has been ordered to be made from a contractor which cannot be watched through suspense or other account, it should be noted in (a) Register of Recoveries (b) Register of Works (6) Cash Book as receipts (d) None of the above 26. The schedule of Monthly Settlement with treasuries prepared in Form 51 (PWD-vi-16(a)) is pitted to audit in original. The office copy signed by the Divisional Officer should be kept for sul a period of (a) 5 years (b) 10 years (c) 20 years (a) None of the above 27. Issue Rate is the cost per unit fixed in respect of the article issued from stock (a) After taking the storage charges into account (b) Without taking the storage charges into account (c) Market rate of the article plus profit, (d) None of the above 28, The order of the competent authority sanctioning a properly detailed estimate of the cost of a work to be carried out by PWD is called (a) Technical sanction {d) Technical approval29. When a Section Officer not incharge of a Cash Book receives money from sale of materials on lease of trees, the amount should be (a) Added to the imprest money and shown as receipt therein (b) Remitted in the treasury accompanied by a challan and send the treasury receipt to the nearest office having a Cash Book (c) Keptin the division for use in emergencies (a) None of the above 30. A PWD Divisional Officer is allowed to make payments to suppliers away from his headquarters by (a) cheque payable at outstations (b) Bank drafts (c) Money orders (4) Cash through insured letter 31. Daily transactions of cash and cheques are kept in a PWD Divisional Office in Cash Book (a) In Form CPWA 1 {b) In Form CPWA 2 (c) In Form CPWA 3 (d) In Form CPWA 14 32. Works executed for Municipalities either to cash deposits or to their credit balances at treasuries are termed as (a) deposit works (b) petty works (c)_ minor works (2) local loan works 33. Intermediate payment includes (a) advance payment (b) on account payment (0) combination of ‘advance’ and ‘on account’ payment (d) None of the above34, Which of the following is not treated as reduction of expenditure (a) Sale proceeds of surplus materials (b) Materials received from dismantled structure (c) All recoveries of expenditure for services or supplies made to private parties, local funds or other Governments (d) Recoveries from other Departments of the Union Government 35. Loss of materials issue to a major irrigation project is to be recovered from a Section Officer. By transfer entry, itis credited to (a) Stock (b) 4700 Capital outlay on irrigation (c)_ Miscellaneous Works Advances i (d) Contractor's ~ other transactions 36. Acknowledged record of the receipts issues and the running balance of each article of stock will be kept in the Bin Card (a) Form 128 {b) Form 11 () Forms (d) Form 6 37. Unsettled debits of Rs.700 in the suspense accounts of annual repair estimates at the close of the working year are (a) transferred temporarily to Public Works Deposits (b) transferred temporarily to Miscellaneous Works Advances (c) transferred finally as losses c (d) left unadjusted in the account of the work 38. ‘Water Storage’ Works is classified under {a) Irrigation Works (b) Embankment and Drainage Works (c)_ Navigation Works (4) Drainage and Protective Works39. The percentage of Security Deposit deductible from contractor's bills from the value of the work done is (a) 2.5% (b) 5% (c) 2% (a) 1% 40. Income Tax deducted from contractor's bill in a State PWD is classified as (a) 0021 Taxes on income (b) PAO Suspense, Income Tax {c) TDS Suspense (@) Cash Settlement Suspense 41. An imprest holder in PWD keeps account of the imprest in (a) Form 1. {b) Form 2 (c) Form 14 (a) Form 42. A Divisional Officer on tour issued a cheque to a contractor on 20" March, He reaches Headquarters on 25" March. Then it will be entered in the Cash Book with dates as under (a) 20-3/25-3, (b) 20-3 (c) 25-3/20-3 (a) 25-3, 43. Works Abstract is maintained in the Divisional Office in Form (a) CPWA33 (b) cPwa4o (c) CPWA 32 (a) cPwaa44, When a land is acquired by the PWD and taken up for 2 or more non-commercial departments o-jointly, the cost of the land is, (2) divided between the non-commercial departments (b) not divided, but is wholly debitable to the department for which greater part of the land is taken up (©) chargeable wholly to Public Works Department (d) None of the above 45. EMD should be paid by the tendered (a) Before commencement of work (b) In installments during the period of work (c) Before submitting his tender (d) After the tender is allotted to him 46. A reported loss of Rs.200, given as TempOorary Advance/Imprest, what entry is made to recoup in cash, loss of Rs.200? (a) Payment side : Rs.200 in Cash column classified as Miscellaneous Works Advances {b) Payment side: Rs.200 in Cash column classified as Temporary Advance (c) Payment side: Red Ink Note of recoupment of Lost Temporary Advance (d) Receipt side: Red Ink Note of recoupment of Lost Temporary Advance 47. Balances with the Cashier are : Deposit-at-call Receipts as Security Deposit, 6000 Cheque in favour of a contractor 5500 Self cheque 700 (a) 12200 (b) 6200 () 6700 (d) 11500 48, Receipts from Tolls on Roads levied as a Tax by Legislative Act are credited to (a) 0059 (b) 0042 (e) 0702 (a) 1054 1049. General Tools and Plant found excess in a PW Division (having its T&P in Revenue Account) are adjusted by (a) credit 0059 and debit 2059 T&P Account (b) debit 2059 T&P Account and credit R&R on Capital Account (©). debit 2059 W.W and credit PW Deposits (a) None of the above 50. Cost of land acquired to extract road metal for the maintenance of existing roads, is debited to {a) Maintenance & Repairs under 3054 Roads & Bridges (b) Maintenance & Repairs under 5054 Roads & Bridges () Suspense under 3054 Roads & Bridges (d) None of the above 51. Tools and Plant received sheets are printed in (a) Form CPWA 14 (b) Form cPWA 13, (©) Form CPWA 15 (d) None of the above 52. A provisional grant for each head of account will be determined in consultation between {a) Department of industries and Labour (Public Works branch) and the Finance Department (b) Ministry of Finance and Ministry of Urban Development (c). Central PWD and State PWD (d) None of the above 153, Provisional grants will include a general reserve under each major head for which a separate grant is made {i)_ for the re-grant of expenditure which lapsed in the preceding year (ii) to meet unforeseen expenditure which cannot be met from the grant concerned (ii) to meet excess expenditure over and above the grant (iv) to spend out of provisional grant and later recoup from the original grant (2) (i) & (i) (b) Gi) & (i) (9 & (6) (i) & Gv) 554. The detailed statement showing distribution of grants should show clearly (2) Lumpsum appropriation for minor works & repairs in respect of each minor head (b) Provision for voted and non-voted (c}_ Specific provision for reach major work (d) All the above 55. The appropriation of funds can be increased or decreased by (a) a formal order of re-appropriation authorizing a transfer of funds, from the Government (b) an order f approval from the Head of Office (c) an order of the Divisional Accounts Officer clearly showing the reasons for addition or reduction (a) None of the above ‘56. Expenditure under various units of appropriation should be reviewed and a statement for each major head showing anticipated savings/excesses should be submitted to the Department of Industries & Labour in (2) January of each year {b) December of each year (c)_ February of each year (a) None of the above 1257. When the accounts of the year are about to be closed, the residual charges are (a) Net charges booked under the minor head “Establishment” (b) Net charges booked under the minor head “Tools & Plant” (c)_ Minus the recoveries on account of establishment, “Tools & Plant” for large surveys whether credited to “recoveries of expenditure” “receipts and recoveries on capita account” (a) All the above 58. If the sanctioned cost of a work is Rs.50 lakhs the work is called a (a), Major work (b) Minor work (c)_ Deposit work (d) Original work. 59, Under the sub-head “Works Contingencies", a lumpsum provision to meet the cost of, unforeseen items of work is made at (a) 3% to 5% of the total cost (b) 2% to 456 ifthe total cost (c). 1% to 3% of the total cost (d) 10% of the total cost 60. The Schedule of Rates is revised once in (2) 3 years (b) 2 years (6) each year (d) 4 years 61. The payment made to a contractor for work executed but not yet measured is called (a) On-account payment (b) Advance payment (c) Running Account payment (d) None of the above B62. Any measurement book missing must be written off after getting sanction from {a) Superintending Engineer (b) Executive Engineer (c) Sub-Divisional Officer (d) Divisional Officer 63, Recoveries are treated as reduction in expenditure in the following cases {a) Recoveries of establishment charges from other departments of the same Government {b) Recoveries f Tools & Plant charges from other departments of the same Government (c)_ Recoveries relating to expenditure previously debited to a capital head (4) Allthe above 64, Recoveries on account of cost of audit and accounts should be treated as reduction of expenditure (a) when they are made for works done in Railways, P&T and departments of Central Government (b) when they are made for works done in State Government {c) when they are made for Public Sector Undertakings (a) None of the above 65. A Notice Inviting Tender (NIT) includes the following (a) Schedule of quantities of work (b) Set of drawings, (c) Reasonable time in which the work is to be completed (d) All the above 66. Ifa contractor has been overpaid, the net amount recoverable may be {a) debited to Miscellaneous Works Advances (b) credited to Miscellaneous Works Advances (c) debited to Public Works Deposits (d) None of the above 1467. Contractor's ledger is kept in the division in (a) Form 43 (b) Form 41 {c) Form aa (a) None of the above 68. Cash includes: (i) Debentures, bonds, Fixed Deposit receipts (i) Revenue stamps, bank drafts (ii) Government securities (iv) Legal tender coins, notes (a) (i) & iv) b) (i) & ii) (6) Gi) & (i) (4) (iv) only 69. Which of the following statements is false while making ‘red ink’ entries in the Cash Book? (a) Entries are made on the receipt side when a temporary advance is closed and on the payment side when a temporary advance is made (b) When the existing entry is struck off and a new entry is made in between the lines on both sides (c) When an imprest is withdrawn on the receipts side and granted on the payments side (d) When an imprest side and decreased on the payments side increased on the rec 70. The Executive Engineer should check measure works which are in progress and test check at least {a) 30% of the value of work (b) 20% of the value of work (c) 10% of the value of work {d) 5% of the value of work 1571. The number of check measurement test check by Executive Engineers should be at least, (a) 24 per annum (b) 36 per annum {c) 12 per annum, (4) 48 per annum 72. Transactions recorded under the head “Miscellaneous Public Works Advances” are debited into (a) Sales on credit {b) Expenditure incurred on Deposit Works in excess of deposit received {c) Losses, retrenchments, errors etc. (d) All of the above ‘ 73. The amount of secured advance in CPW to a contractor should not exceed (a) 75% of the value of materials brought to site by him (b) 90% of the value of materials brought to site by him (0) 80% of the value of materials brought to site by him (d) None of the above 74. The Secured Advance paid to a contractor is recovered from him (}_ progressively from “On Account Bill” {b) in one lumpsum after the Final Bill {c) in one lumpsum before the Final Bil (a) None of the above 75. The return of the Measurement Book to the division after itis written up is watched through Divisional Control Register in (a) Form 29 (b) Form 92 (c) Form 23 (d) Form 21-A 1676. The unpaid wages for work charges establishment can be paid subsequently through (a) AHand Receipt (b) A minus entry in the Register of Unpaid Wages (c) Through a fresh bill, for the same estimate (d) None of the above 77. When a lapsed deposit is refunded, the amount is treated as (a) sums due to contractors enclosed account (b) refund of revenue receipts (c}_ refund of security deposit from Miscellaneous Deposits (d) refund of EMD 78. Which of the following is not an initial record on which the accounts of works are based? (a) Muster Rolls (b) Measurement Books (©) Register of Unpaid Wages (4) Work charged establishment bills 79. Petty Works Requisition and Account (a) is used for works given on work order (b) applies only to works costing not more than Rs.10,000 {c) no estimate of cost of work is prepared (d) no completion certificate is to be prepared 80, Which is the incorrect statement about First and Final Payment? (a) Itis payment on completion of works only (b) Itis made after verification and measurement of work done () All secured advances and advance payments for the work and wholly recovered init (d) Sometimes it may not be entered in the Contractor's Ledger 781. Which is incorrect statement on Standard Measurement Books? (a) They are kept in Form 23A for completed buildings, (b) SMBs once written are final (c) These can be used separately to prepare estimates and maintenance (d) A responsible officer certifies the accuracy of the SMBs of those buildings ‘82, Repairs to the roads & bridges of a State Highway damaged by floods should be booked under (2) 3054 Roads & Bridges — Repair and Maintenance (b) 2245 Relief on account of natural calamities ~ Repairs of damaged roads & bridges (€) 4059 Capital Outlay on Public Works (@) None of the above 83. The construction of a Medical College building is classified under which major head? (a) Medical and Public Health (b) Public Works Department (c) Collegiate Education (a) None of the above 84, The repairs to a Government hospital of a district is classified under (a) 2210 Medical and Public Health {b) 2059 Public Works (c) 2202 Education (d) None of the above £85, Earnest Money Deposit received from tenderers, if handed back on the same day on which tenders were opened (2) the entry made in the receipt side of Cash Book should be cancelled with a note (b) the entry on the receipt side should be nullified by a contra entry on the payment side (c) the entry need not be entered in the Cash Book (d) None of the above 184 86, Each Divisional Officer will forward a confidential report to Accountant General in Form 98 (a) on the 1* of April each year {b) on the 2st of June each year (c) on the 1" of October each year {d) on the 1" of January each year 87. The grant of leave to all Divisional Accountants lies with (a) Accountant General (b) Divisional Accounts Officer (c) Superintending Engineer (d) None of the above 88. A bill cashed at the end of a month after the sub-treasury accounts have been closed should be accounted for {a) as an expenditure in the current month added to the total with a note (b) as an expenditure in the next month {c) the sub-treasury accounts should be changed (including the new item of expenditure) (d) None of the above £89. Bill of contractor Form 24 is used for (a) Advance Payment (b) Payment of Secured Advance (c) Intermediate Payment (d) None of the above 90. Labour employed through contractor on commission basis should be paid through (2) Muster roll (b) Casual labour roll (©) Bill of the contractor (a) Hand receipt 1991. Contractor's Ledger in Form 43 is prepared by (2) 5.0.0's Office (b) Divisional office (0) Contractor (d) By the Section officer 92. Which of the following is not the duty of Executive Engineer in the upkeep of Standard Measurement Books? (a) Certificate of yearly inspection (b) Certificate of count of pages when Standard Measurement Book is received from Forms Store (c) Certificate of count of pages when Standard Measurement Books issued (a) Certificate of completion of Standard Measurement Book 93. An amount withheld for minor reason like watering of cement work not done yet is released (a) in the next bill as soon as the deficiency is made good (b) in the final bill even if the deficiency is made good (c) separately by cash irrespective of the next bill / final bill (d) None of the above 94, Advance paid to a contractor whose bill is under check and likely to be delayed in the Divisional Office is (a) 80% of the net amount payable on the bill (b) 90% of the net amount [payable on the (c)_ 75% of the net amount payable on the bill (4) None of the above 2095. The following bill was under check in the division and delay is anticipated: Value of work = Rs. 60,000 Less: Security Deposit - Rs. 10,000 Income Tax = Rs. 2,000 Maximum advance admissible is (a) 48,000 {a) 48,000 (b) 38,400 {c) 36,000 (a)Not admissible 96. In the Contractor's Ledger, difference between debits and credits arises because of transaction relating to (a) Advance payment (b) Secured advance (c) Other transactions (d) Materials under issue for use on the work 97. The transactions with a contractor that are entered in the Contractor's Ledger include (a) Security deposit received (b) Hire charges for tools and plant supplied (6) Fine imposed for slow progress of work (2) Fine imposed for sub standard work 98. Completion statement of work is submitted to (a) Superintending Engineer by Divisional Officer (b) PAO/AG by Divisional Officer (c) Divisional Office by the SDO (d) None of the above 2199. Bill of a contractor for roof work executed at labour rates was Rs, 20,000. He had used Government steel and cement valued at Rs. 50,000. This will appear in Works Abstract as under: (a) Roof work Rs.15,000 (b) Roof work Rs.20,000; other transaction (-) Rs.5,000 (c)_ Roof work Rs.20,000; Materials (-) Rs.5,000 (d) None of the above 100. 200 bags of cement supplied to contractor @ Rs.120 per bag including storage charges at Rs.10 per bag including storage charges at Rs.10 per bag will be posted in the Works as under: (a) contractor's other transactions : Rs.2400 , (b) contractor's other transactions : Rs.2600 (c} contractor's other transactions : Rs.2200 (d) None of the above 22